In reliance on the OBM Guidance and the Treasury Guidance, specifically including but not limited to such portions as are quoted herein, and having examined the circumstances of the city of Oakwood, this Council finds and determines that the Treasury presumption applies, namely, that city of Oakwood public safety employees meet the “substantially dedicated” test and no specific circumstances rebut the presumption. This Council further finds and determines that the following city of Oakwood public safety positions are substantially dedicated to mitigating or responding to the COVID-19 public health emergency:

While this Council has determined that the presumption and lack of rebutting circumstances described in Section I apply to all city of Oakwood public safety positions set forth therein, Council further determines that CARES Act funds shall be expended first to cover the payroll and benefits of one (1) public safety employee who holds a paramedic certification and one (1) public safety employee who holds an emergency medical technician (EMT) certification, per shift, for the period that begins on March 1, 2020, and ends on December 30, 2020, on the basis that such employees are responsible for leading the Oakwood Public Safety Department’s emergency response capability for each such shift, consistent with accepted industry standards for the deployment of emergency medical response vehicles and equipment.

Based on the determinations set forth in Sections I and II above, any current and/or future distributions of CARES Act funds to the city of Oakwood may be expended to cover the payroll and benefits of the public safety positions set forth in Section I, for the period that begins on March 1, 2020, and ends on December 30, 2020. Such funds shall be utilized first to cover payroll and benefit expenses for employees described in Section II, with remaining funds, if any, to be applied to cover payroll and benefit expenses for any other employee described in Section I.

The financial accounting system used by the city of Oakwood does not normally utilize purchase orders for the encumbrance of payroll and benefit expenses because they are not “purchases” in a traditional sense. However, language in the CARES Act, as well as applicable regulations and guidance, appears to require reimbursable expenses to be encumbered and made in the same manner as all other purchases. To comply with this requirement, Council hereby authorizes and directs the Director of Finance to create one or more purchase orders within the city’s financial accounting system as necessary to ensure the city’s maximum eligibility for CARES Act reimbursements contemplated by this resolution.

This resolution shall take effect as of the day of its passage.

PASSED BY THE COUNCIL OF THE CITY OF OAKWOOD, this ___ day of ________________, 2020.