Attachment V

AMERICAN RESCUE PLAN OF 2021 (ARPA)

On March 11, 2021, the American Rescue Plan of 2021 (“ARPA”) was signed into law. Two signature programs of ARPA are the Coronavirus State Fiscal Recovery Fund (“CSFRF”) and the

Coronavirus Local Fiscal Recovery Fund (“CLFRF”), together SLFRF.

The period of performance for this award begins on May 11, 2021 and ends on December 31, 2026. As set forth in Treasury’s implementing regulations, Recipient may use award funds to cover eligible costs incurred during the period that begins on March 3, 2021 and ends on December 31, 2024.

ARPA outlines 4 eligible use categories for SLFRF:

1. To respond to the public health emergency or its negative economic impacts, including assistance to households, small business, and nonprofits, or aid to impacted industries such as tourism, travel, and hospitality;

2. To respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers;

3. For the provision of government services to the extent of the reduction in revenue due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year prior to the emergency; and

4. To make necessary investments in water, sewer, or broadband infrastructure.

All funds remain subject to statutory requirements that they must be used for costs incurred by the recipient during the period that begins on March 3, 2021, and ends on December 31, 2024, and that award funds for the financial obligations incurred by December 31, 2024, must be expended by December 31, 2026.

Harris County Equity Framework

In recognition of the disproportionate impact the Covid-19 public health emergency has had on many Harris County communities, and the exacerbation of long-standing inequities that various residents face, Harris County is committed to investing the funds made available by the American

Rescue Plan Act of 2021 (ARPA) in projects that will support long-term access to equitable outcomes and opportunities for all residents of the County.

Equity Goals

In determining how to deploy ARPA funds, Harris County will pursue investments that advance the following equity goals:

• Reversing negative pandemic-related trends and closing gaps in health, economic, and housing outcomes; positioning disproportionately impacted groups and neighborhoods for improved future outcomes.

• Building capacity within County government, creating a shared understanding of and commitment to equity, and developing tools and practices to support equity-centered solutions.

Attachment W

AMERICAN RESCUE PLAN OF 2021 (ARPA)

• Measuring racial and ethnic disparities in health, economic, social, and environmental outcomes so that pandemic recovery plays a role in the long-term remediation of systemic harms to populations of color.

• Incorporating an equity assessment in each project, with opportunities to reflect and adapt based on interim results and community input throughout the project.

• Monitoring investment across the entire program to ensure the overall portfolio is reaching populations and neighborhoods most impacted by the pandemic.

Equity Strategies

To reach the outlined goals, Harris County employs several strategies when developing, selecting, and delivering ARPA programs, including:

• Disaggregating historical data and outcome measures by race, ethnicity, gender, and/or geography and other demographic variables to prioritize disproportionately impacted groups.

• Analyzing specific factors underlying inequities such as racial and gender discrimination, disparate policy impacts, and institutional and structural barriers.

• Including community representatives of groups disproportionately impacted by the pandemic throughout program development, delivery and evaluation.

• Targeting resources and strategies to minimize incremental burdens on groups most affected by the pandemic while maximizing their access to relief.

• Evaluating the performance of projects through defined metrics and providing opportunities for reflection, creating space for continual improvement throughout implementation.

• Publishing transparent program results via a publicly available website and other outlets, ensuring performance information reaches disproportionately impacted groups.

For full details of our equity goals, and the equity strategies used to plan ARPA programs, please see the Equity Framework.

Compliance Overview

Harris County understands and agrees that the funds disbursed under this award may only be used in compliance with section 603(c) of the Social Security Act (the Act), Treasury’s regulations implementing that section, and guidance issued by Treasury regarding the foregoing. Harris

County agrees to comply with the requirements of section 603 of the Act, regulations adopted by

Treasury pursuant to section 603(f) of the Act, and guidance issued by Treasury regarding the foregoing. Harris County also agrees to comply with all other applicable federal statutes, regulations, and executive orders, and Harris County shall provide for such compliance by other parties in any agreements it enters into with other parties relating to this award. For more information on relevant guidance issued by the U.S. Department of the Treasury (“Treasury”), see:

• Coronavirus State and Local Fiscal Recovery Funds Final Rule

• SLFRF Compliance and Reporting Guidance

• SLFRF Compliance Supplement Addendum https://budget.harriscountytx.gov/doc/ARPA/ARPA_Equity_Framework_4_22_21_ADOPTED.pdf https://home.treasury.gov/system/files/136/SLFRF-Final-Rule.pdf https://home.treasury.gov/system/files/136/SLFRF-Compliance-and-Reporting-Guidance.pdf https://www.cfo.gov/assets/files/Treasury%20SLFRF%20Compliance%20Supplement%20Addendum%201%20PDF.pdf

Attachment W

AMERICAN RESCUE PLAN OF 2021 (ARPA)

• Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Agreement Local

Governments

Monitoring, Reporting, and Data Collection

Harris County is accountable to Treasury for oversight of their subrecipients, including ensuring their subrecipients comply with the SLFRF statute, SLFRF Award Terms and Conditions, Treasury’s Final Rule, and reporting requirements, as applicable.

Harris County will partner with successful applicants to ensure all relevant monitoring, subrecipient monitoring, and reporting requirements are met.

Award agreements between Harris County and successful applicants will include key performance indicators (KPIs) for the agreed upon program or service. To ensure successful delivery of programs and timely, accurate reporting to Treasury, Harris County will collect program data from successful applicants at a minimum of once a month.

https://home.treasury.gov/system/files/136/Financial-Assistance-Agreement-Local-Governments.pdf https://home.treasury.gov/system/files/136/Financial-Assistance-Agreement-Local-Governments.pdf