The Rea & Associates government services and HR consulting services team present a special webinar for government entities. This exclusive live event, "What Is Life After Coronavirus? HR Compliance In Your Government Entity and New Guidance of Legislation," includes sections covering:
- Human Resources Compliance and Safety:
- FFCRA - EFMLEA & EPSLA updates
- Unemployment and coordination with leaves
- DOL workplace posters and employee notification of policies
- A brief overview of the CARES Act
- House Bill 197
- OMB M-20-17
4. Families First Coronavirus Response Act
• The Families First Coronavirus Response Act (FFCRA)
includes 2 main provisions:
• 1) Emergency Family & Medical Leave Expansion Act
(EFMLEA)
• 2) Emergency Paid Sick Leave Act (EPSLA) effective on
April 1, 2020, and apply to leave taken between
April 1, 2020, and December 31, 2020.
FFCR, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
5. Families First Coronavirus Response Act
Eligibility:
Are public sector employees eligible for sick leave under
the Emergency Paid Sick Leave Act?
• Generally yes, if you work for a public agency including city,
municipality, township, county, parish or school district, you
are eligible.
• Federal employees are not likely to be eligible. There are
some exceptions.
FFCR, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
6. EFMLEA – Review
• All employers with fewer than 500 employees must
comply. The concentration of 50 or more employees
within a 75-mile radius (applicable under other
provisions of the FMLA) does not apply to the
EFMLEA.
• Employees are eligible for relief under the EFMLEA
after working for the employer for at least 30
calendar days.
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
7. EFMLEA – Review
• Leave is available when an employee is unable to
work or telework due to the need to care for a son
or daughter under the age of 18 or when the child’s
school or day care is closed due to the
coronavirus.
• The initial 10 days of EFMLEA leave is unpaid. After
10 days, the remainder of the leave is paid.
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
8. EFMLEA – Review
• The employee can elect to run his or her existing paid
leave (like vacation days or PTO) concurrently with
the 10-day unpaid leave period, but the employer
cannot require this.
• If an employee qualifies for both EFMLEA and
Emergency Paid Sick Leave (see below), the
employee may use the Emergency Paid Sick Leave at
the same time as the first 10 days of EFMLEA leave
that would normally be unpaid.
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
9. EFMLEA – Review
• After the 10-day unpaid leave period expires, employee will be
paid two-thirds of his or her regular rate under the Fair Labor
Standards Act, multiplied by the number of hours the employee
would normally work.
• If this is unpredictable, the employer should look at the prior six-
month period to determine the average number of hours worked per
week prior to the leave.
• Paid leave under the EFMLEA will be a maximum of $200 per day
and $10,000 in total for the duration of the leave. After the $10,000
maximum is reached, the remainder of the leave, up to 12 weeks,
is unpaid.
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
10. Emergency Paid Sick Leave Act (EPSLA)
• When is an employee entitled to Emergency Paid
Sick Leave?
• Employee cannot work or telework because of one of the following:
• Employee is subject to a federal, state, or local quarantine or isolation order;
• Employee has been advised by a health care provider to self-quarantine;
• Employee is experiencing symptoms of coronavirus and is seeking a medical
diagnosis;
• Employee is caring for a person subject to a federal, state, or local quarantine
or isolation order or who has been advised by a health care provider to self-
quarantine;
• Employee is caring for a son or daughter of the employee whose school or
day care is closed
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
11. Emergency Paid Sick Leave Act (EPSLA)
• Can an employee use Emergency Paid Sick Leave
to cover the first 10 days of EFMLEA leave that is
unpaid?
• If an employee qualifies for both EFMLEA and Emergency
Paid Sick Leave, the employee may use the Emergency Paid
Sick Leave at the same time as the first 10 days of the
EFMLEA leave that would normally be unpaid.
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
12. Emergency Paid Sick Leave Act (EPSLA)
• How much compensation will an employee
be paid during Emergency Paid Sick
Leave?
• Leave taken for the following reasons will be paid at the employee’s
regular rate of pay subject to a limit of $511 per day and $5,110 total:
• Employee is subject to a federal, state, or local quarantine or isolation order;
• Employee has been advised by a health care provider to self-quarantine; or
• Employee is experiencing symptoms of coronavirus and is seeking a medical
diagnosis.
• Leave taken for the following reasons will be paid at two-thirds of the
employee’s
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
13. Emergency Paid Sick Leave Act (EPSLA)
• Leave taken for the following reasons will be paid
at two-thirds of the employee’s regular rate of
pay subject to a limit of $200 per day and $2,000
total:
• The employee is caring for a person who is subject to a federal,
state, or local quarantine or isolation order or who has been
advised by a health care provider to self-quarantine;
• The employee is caring for a son or daughter of the employee
whose school or day care is closed; or
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
14. EFMLEA – Paid Sick Leave
• If providing child care-related paid sick leave and
expanded family and medical leave at my business
with fewer than 50 employees would jeopardize the
viability of my business as a going concern, how do
I take apply for exemption?
• Document why your business with fewer than 50
employees meets the criteria set forth. Further guidance
from government in more detail in forthcoming regulations
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
15. EFMLEA – Paid Sick Leave
• May I take 80 hours of paid sick leave for my self-
quarantine and then another amount of paid sick
leave for another reason provided under the
Emergency Paid Sick Leave Act?
• No. You may take up to two weeks—or ten days—(80
hours for a full-time employee, or for a part-time
employee, the number of hours equal to the average
number of hours that the employee works over a typical
two-week period) of paid sick leave for any combination of
qualifying reasons.
• Total number of hours for which you receive paid sick
leave is capped at 80 hours under the Emergency
Paid Sick Leave Act.
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
16. EFMLEA – Paid Sick Leave
• Is all leave under the FMLA now paid leave?
• No. The only type of family and medical leave that is paid
leave is expanded family and medical leave under the
Emergency Family and Medical Leave Expansion Act
when such leave exceeds ten days.
• This includes only leave taken because the employee
must care for a child whose school or place of care is
closed, or child care provider is unavailable, due to
COVID-19 related reasons.
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
17. EFMLEA – Paid Sick Leave
• Are the paid sick leave and expanded family and
medical leave requirements retroactive?
• No
• What documents do I need to give my employer to
get paid sick leave or expanded family and medical
leave?
• You must provide to your employer documentation in
support of your paid sick leave as specified in applicable
IRS forms, instructions, and information.
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
18. EFMLEA – Paid Sick Leave
• May I collect unemployment insurance benefits for
time in which I receive pay for paid sick leave
and/or expanded family and medical leave?
• No. If your employer provides you paid sick leave or
expanded family and medical leave, you are not eligible
for unemployment insurance. However, each State has its
own unique set of rules; and DOL recently clarified
additional flexibility to the States (UIPL 20-10) to extend
partial unemployment benefits to workers whose hours or
pay have been reduced.
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
19. FFCRA – Paid Leave Updates
• https://www.dol.gov/agencies/whd/pandemic/
ffcra-questions
• Please continue to visit this site for available
employer payroll credit for these paid leaves.
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
20. CARES (Coronavirus Aid, Relief and
Economic Security) Act
• Aka: The Stimulus Package
• Signed into law on Friday, March 27.
• Program passed as a $2.2 trillion program. Impact
will be closer to $7 trillion based on direct relief,
grants, and government-supported loans.
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
21. CARES Act
• Covers the entire gamut in terms of provisions
– from food assistance to the arts to student
loans and even internet access in rural areas.
• Family stimulus checks
• $1,200 for individuals; $2,400 for a married couple;
$500 for each child under age 17.
• Based on income
• Checks are nontaxable
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
22. CARES Act
• $367 billion loan program for small businesses
• SBA Payroll Protection Program (PPP)
• $500 billion to the U.S. Exchange Stabilization
Fund to provide loans and loan-guarantee
funds for hardest-hit industries and those for
maintaining national security.
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
23. CARES Act
• Refundable payroll tax credits
• Ability to defer payments of payroll taxes
• Changes to Net Operating Loss provisions
• Changes to certain depreciation provisions
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
24. CARES Act
• “Federal Pandemic Unemployment Compensation”
• Massive $250 billion boost to unemployment insurance
• Individuals can apply immediately, so eliminates waiting
period
• Expands eligibility to those who typically would not qualify for
unemployment benefits: self-employed workers, independent
contractors, those who haven’t hit the minimum hours for
benefits.
• Offers workers an additional $600 a week, in addition to what
state unemployment programs pay.
• Will extend benefits an additional 13 weeks to allow
individuals to be eligible for a total of 39 weeks.
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
25. DOL Workplace Posters – April 1st
• Requirements for posting & remote work
notification
• Posted in a conspicuous space
• Remote workers – send new policies via email or
add to
company intranet for employee reference.
• Share with all current employees, no need to share
with employees recently laid off or prospective
employees.
• https://www.dol.gov/agencies/whd/pandemic/ffcra-
questions
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
26. DOL Workplace Posters – April 1st
• Employers are required to post new DOL
workplace posters on April 1, 2020.
• Two new posters are:
• FFCRA – Non-Federal employees
• https://www.dol.gov/sites/dolgov/files/WHD/posters/FFCR
A_Poster_WH1422_Non-Federal.pdf
• FFCRA – Federal employees
• https://www.dol.gov/sites/dolgov/files/WHD/posters/F
FCRA_Poster_WH1422_Federal.pdf
FFCRA, EFMLEA, EPSLA Updates, CARES,
SharedWork & Resources
27. DOL Workplace Posters – Safety
• https://www.osha.gov/Publications/OSHA3994.
pdf
• Continued focus on employee safety at workplace.
FFCRA, EFMLEA, EPSLA Updates, CARES,
29. BWC/House Bill 197
Zac Morris, CPA
Principal, Director of
Government Services
Rea & Associates
Derek Conrad, CPA
Principal
Rea & Associates
30. BWC Dividend
• Ohio BWC Board met Friday (4/10) to approve $1.6 billion
dividend to Ohio Employers.
• The dividend equals approximately 100% of the premiums
employers paid in policy year 2018.
• Of the $1.6 billion dividend, approximately $1.4 billion would go to
private employers and approximately $200 million would go to local
government taxing districts, such as counties, cities, townships, and
schools
• Checks will start being issued later this month.
Note: Determine where the dividend will need posted – we would
expect guidance from AOS similar to “rebates” recently issued.
31. HB 197 Highlights
Section 8
• During the period of the emergency declared by Executive Order 2020-
01D, the Director of Environmental Protection may issue an order that
does any of the following:
• (1) Require a public water system to restore service to any customer whose
service was disconnected as result of nonpayment of fees/charges
• (2) Requires a public water system to waive all fees for connection or
reconnection to the public water system;
• (3) Prohibits a public water system from disconnecting customers because of
nonpayment of fees and charges.
An order issued under this section is valid during the period declared by
executive order 2020-01D, issued March 9, 2020 but not beyond
December 1, 2020, if the period of emergency continues beyond that
date.
32. HB 197 Highlights
Section 11
"License" means any license, permit, certificate, commission, charter,
registration, card, or other similar authority that is issued or conferred by
a state agency, a political subdivision of this state, or an official of a
political subdivision of this state.
• (C)(1) if a person is required by law to take action to maintain the validity of a license during the period of
the emergency declared by Executive Order 2020-01D, notwithstanding the date by which action with
respect to that license is required to be taken in accordance with that law, the person shall take that action
not later than the sooner of either ninety days after the date the emergency ends or December 1, 2020.
• (C)(2) a license otherwise expiring pursuant to law during the period of the emergency declared by
Executive Order 2020-01D remains valid until the earlier of either ninety days after the date the emergency
ends or December 1, 2020, unless revoked, suspended, or otherwise subject to discipline or limitation
under the applicable law for reasons other than delaying taking action to maintain the validity of the license
in accordance with division (C)(1) of this section.
• (D) Nothing in division (C) of this section limits the authority of a state agency, political subdivision, or
official that issues a license to take disciplinary action under the applicable law against a person with
respect to a license, provided that a state agency, political subdivision, or official shall not take disciplinary
action against a person who delays in taking action to maintain the validity of the license in accordance
with division (C)(1) of this section.
33. HB 197 Highlights
Section 12
"Hearing" means an administrative hearing, hearing as defined in section
119.01 of the Revised Code, or other hearing at which a person may
present written or oral testimony on a matter before the public body.
"Public body" and "meeting" have the meanings defined in section 121.22 of
the Revised Code.
• (B) During the period of the emergency declared by Executive Order 2020-01D members of
a public body may hold and attend meetings and may conduct and attend hearings by
means of teleconference, video conference, or any other similar electronic technology and
all of the following apply:
• (1) Any resolution, rule, or formal action of any kind shall have the same effect as if it had
occurred during an open meeting or hearing of the public body.
• (2) Notwithstanding division (C) of section 121.22 of the Revised Code, members of a public
body who attend meetings or hearings by means of teleconference, video conference, or any
other similar electronic technology, shall be considered present as if in person at the meeting
or hearing, shall be permitted to vote, and shall be counted for purposes of determining
whether a quorum is present at the meeting or hearing.
34. HB 197 Highlights
Section 12 (continued)
• (3) Public bodies shall provide notification of meetings and hearings held under this section to the public, to
the media that have requested notification of a meeting, and to the parties required to be notified of a
hearing, at least twenty-four hours in advance of the meeting or hearing by reasonable methods by which
any person may determine the time, location, and the manner by which the meeting or hearing will be
conducted, except in the event of an emergency requiring immediate official action. In the event of an
emergency, the public body shall immediately notify the news media that have requested notification or the
parties required to be notified of a hearing of the time, place, and purpose of the meeting or hearing.
• (4) The public body shall provide the public access to a meeting held under this section, and to any hearing
held under this section that the public would otherwise be entitled to attend, commensurate with the
method in which the meeting or hearing is being conducted, including, but not limited to, examples such as
live-streaming by means of the internet, local radio, television, cable, or public access channels, call in
information for a teleconference, or by means of any other similar electronic technology. The public body
shall ensure that the public can observe and hear the discussions and deliberations of all the members of
the public body, whether the member is participating in person or electronically.
• (C) When members of a public body conduct a hearing by means of teleconference, video conference, or
any other similar electronic technology, the public body must establish a means, through the use of
electronic equipment that is widely available to the general public, to converse with witnesses, and to
receive documentary testimony and physical evidence.
35. HB 197 Highlights
Section 15
• The board of education of a school district, governing authority of a
community school established under Chapter 3314 (that is not internet
or computer-based), governing body of a STEM school established
under Chapter 3326 or the governing authority of charted nonpublic
school shall be permitted to do either of following to make up days/hours
schools are closed in 2019-2020 school year due to Director of Health’s
order:
• If the board, governing body, or governing authority has adopted a plan under
section 3313.482 of the Revised Code to require students to access and complete
classroom lessons posted on the district's or school's web site in order to make up
hours in the 2019-2020 – they may amend the plan to make up hours school is
closed.
• If the board, governing body, or governing authority has not adopted a plan under
section 3313.482 of the Revised Code, they may adopt such a plan to provide for
making up those hours
36. HB 197 Highlights
Section 16
(A)As used in this section, "license" includes any license, certificate, permit, or other authorization issued by a
state licensing board that allows the holder to practice a job or profession.
(B) This section applies to all of the following during the period of the Director of Health's order under section
3701.13 of the Revised Code "In Re: Order the Closure of All K-12 Schools in the State of Ohio"
• The Ohio Speech and Hearing Professionals Board described in section 4753.05 of the Revised Code;
• (2) The Ohio Occupational Therapy, Physical Therapy, and Athletic Trainers Board created under section 4755.01 of the
Revised Code;
• The State Board of Psychology appointed under section 4732.02 of the Revised Code
• (4) The Counselor, Social Worker, and Marriage and Family Therapist Board created under section 4757.03 of the
Revised Code;
• (5) The State Board of Education with respect to intervention specialists.
(C) Notwithstanding anything to the contrary in the Revised Code or in an administrative rule adopted by a licensing
board to which this section applies, a person who holds a valid license issued by such a board may provide services
within the scope of practice authorized under the license by electronic delivery method or telehealth communication to
any student participating in the Autism Scholarship Program established under section 3310.41 of the Revised Code or
the Jon Peterson Special Needs Scholarship Program established under section 3310.52 of the Revised Code, or to
any student who was enrolled in a public or private school and was receiving those services, regardless of the method
of delivery, prior to the issuance of the Director of Health's order. No licensing board to which this section applies shall
take any disciplinary action against a license holder who provides services to a student in accordance with this section,
including limiting, suspending, or revoking the person's license or refusing to issue a license to the person, solely
because the license holder provided such services.
37. HB 197 Highlights
Section 17
Notwithstanding anything in the Revised Code or Administrative Code to the contrary,
for the 2019-2020 school year only, except as otherwise provided in this section, due
to the Director of Health's order under section 3701.13 of the Revised Code "In re:
Order the Closure of All K-12 Schools in the State of Ohio" issued on March 14, 2020,
all of the following apply:
• (A)(1) Schools shall not be required to administer assessments in applicable sections
of 3301, 3313 or 3314 of Revised Code.
• (3) Dept of Education shall not exclude any student whom an assessment was not
administered for 2019-2020 from counting in enrollment for the 2020-2021 school
year.
• (4) student not administered as assessment in the 2019-2020 school year under
division (A) shall not count in determining if student is subject to withdrawal.
• (5) No student that received a scholarship under Educational Choice, Jon Peterson
or the Pilot Project Program shall be considered ineligible for the 2020-2021 school
year because the student was not administered an assessment.
38. HB 197 Highlights
Section 17 (continued)
• (B)(1) The Department of Education shall not publish state report card
ratings under section 3302.03, 3302.033, 3314.012, or 3314.017 of the
Revised Code nor shall the Department be required to submit
preliminary data for the report cards by July 31, 2020, as required by
those sections. Furthermore, no letter grade shall be assigned for any
district or building
• (2) The absence of report card ratings for the 2019-2020 school year
shall have no effect in determining sanctions or penalties, and shall not
create a new starting point for determinations that are based on ratings
over multiple years. The report card ratings of any previous or
subsequent years shall be considered in determining whether a school
district or building is subject to sanctions or penalties.
39. HB 197 Highlights
Section 17 (continued)
• (C) No school district, community school, or STEM school and no
chartered nonpublic school that is subject to section 3301.163 of the
Revised Code shall retain a student in the third grade under that
section or section 3313.608 of the Revised Code based solely on a
student's academic performance in reading in the 2019-2020 school
year unless the principal of the school building in which a student is
enrolled and the student's reading teacher agree that the student is
reading below grade level and is not prepared to be promoted to the
fourth grade.
40. HB 197 Highlights
Section 17 (continued)
(F) For community school sponsor evaluations required under section
3314.016 of the Revised Code, the Department shall not issue a rating
for the academic performance component under division (B)(1)(a) of that
section to any sponsor and shall not include academic performance in
the calculation of an overall rating for the sponsor. The Department's
rating of a sponsor for the 2019-2020 school year shall be based only on
the components listed in divisions (B)(1)(b) and (c) of that section.
In evaluating a sponsor based on the components in divisions (B)(1)(b)
and (c) of section 3314.016 of the Revised Code for the 2019-2020
school year, the Department shall not find a sponsor or a school out of
compliance with an applicable law or administrative rule for any
requirement for an action that should have occurred while schools were
closed
41. HB 197 Highlights
Section 18 – Extension of publicly funded child care
• Allows the Department of Jobs and Family Services to continue
making payments to publicly funded child care providers during
the emergency so that the system may quickly return to full
operation following the emergency.
• Will allow for flat fee payments to continue during pandemic
until executive order is lifted. Fee will be based upon services
provided the week of 1/26 – 2/1, 2020. Should allow for
approved child care providers to be back up and running as
soon as executive order is lifted.
42. HB 197 Highlights
Section 19 – Revisions to unemployment program
Sections 25 & 26 – Auditor of State waivers for
certain requirements related to Agreed Upon
Procedures and Financial Audits
Section 27 – Penalties and Fees Waiver – OPWC,
OWDA and Ohio EPA
43. HB 197 Highlights
Section 28
Extends deadline to file and pay state income tax without interest or
penalty to July 15, 2020.
Extension also applies to municipal income tax filing requirements as
well. The extended due date of the municipal net profit tax return shall
be the same as the extended due date of the state income tax return.
44. HB 197 Highlights
Section 29 – Defining an employee’s work location
for local income tax purposes
Section 31 – Changes to Department of Education’s
Education Choice Scholarship Program
45. HB 197 Highlights
Section 32
Voids State directive 2020-06 and reestablishes procedures for
absentee voting and sets required deadlines.
Section 33
Establishes state appropriation of $7,000,000 for costs related to
implementing voting change absent voter’s ballot application
mailings and requirements detailed in Section 32.
46. HB 197 Highlights
Sections 34 & 35
Re-appropriates $20,000,000 in state capital funding from the
Building Improvement Fund to the Administrative Building Fund to
pay costs associated with state agency capital projects.
Section 36
Budget Stabilization Fund Transfer – Allows for a transfer of cash
from the Budget Stabilization Fund “rainy day fund” to the General
Revenue Fund to help ensure that the available revenue receipts
and balances in the General Revenue Fund are not less than the
expenditures for fiscal year 2020.
48. OMB M-20-17
• SAM registration: Awarding agencies can relax requirement for SAM
registration to expedite funding. If we run into any issues with this during testing
(for contracts awarded subsequent to this date) make sure we reach out to
oversight agency for relief.
• Allowability of salaries and other project activities: Awarding agencies may
allow recipients to continue to charge salaries and benefits to currently active
Federal awards consistent with the recipients' policy of paying salaries (under
unexpected or extraordinary circumstances) from all funding sources, Federal
and non-Federal. Awarding agencies may allow other costs to be charged to
Federal awards necessary to resume activities supported by the award,
consistent with applicable Federal cost principles and the benefit to the project.
• Allowability of costs not normally chargeable to awards: Awarding agencies
may allow for cost of cancellation of activities impacted by COVID-19
• Prior approval requirement waivers: agencies are authorized to waive prior
approval requirements to address responses
49. OMB M-20-17
• Exemption of certain procurement requirements: agencies may
waive procurement requirements specific to geographical preference
and mbe, women’s enterprises and labor surplus
• Extension of financial, performance and other reporting:
agencies may allow grantees to delay submission of financial,
performance and other reports up to 3 months beyond due date.
• Extension of close out: grantee to delay submission of any
pending financial, performance and other report required by the
closeout pending proper notice about the reporting delay is given by
grantee to agency.
• Single audit submission: Any single audit not filed as of date of
memo and for fiscal year ends through June 30, 2020 are provided a
6 month extension beyond the normal due date.
50. Additional Federal Guidance
• ODE may request flexibility(ODE has requested) with the below items:
Section 1127(b) of Title I, Part A of the ESEA to waive the 15% carryover
limitation for Title I, Part A funds;
Section 421(b) of the General Education Provisions Act (GEPA) to extend the
period of availability of prior fiscal year funds, for Title I, Parts A-D, Title II, Title
III, Part A, Title IV, Parts A-B, and Title V, Part B programs, and the McKinney-
Vento Homeless Children and Youth program;
Section 4106(d) of Title IV, Part A of the ESEA to waive a needs assessment to
justify the use of funds;
Section 4106(e)(2)(C), (D), and (E) of Title IV, Part A of the ESEA to waive
content-specific spending requirements;
Section 4109(b) of Title IV, Part A of the ESEA to waive spending restrictions on
technology infrastructure; and
Section 8101(42) of the ESEA to waive the definition of "professional
development," which might otherwise limit the ability to quickly train school
leaders and teachers on topics like effective distance learning techniques.
51. Derek Conrad, CPA
Principal
Derek.Conrad@reacpa.com
Questions?
Chad Gorfido, CPA, AICPA
Advanced Single Audit Certificate
Principal
Chad.Gorfido@reacpa.com
Zac Morris, CPA
Principal
Director of Government Services
Zac.Morris@reacpa.com
Renee West, SHRM-SCP, PHR
Senior Manager - Lead HR
Consultant
Renee.West@reacpa.com