City of Lincoln Nebraska

Recovery Plan 

State and Local Fiscal Recovery 

Funds

2021 Report
City of Lincoln, Nebraska 2021 Recovery Plan Performance Report 1

City of Lincoln, Nebraska

2021 Recovery Plan

Table of Contents

General Overview......................................................................................................................2

Executive Summary.................................................................................................................2

Uses of Funds .........................................................................................................................2

Promoting Equitable Outcomes ...............................................................................................4

Community Engagement .........................................................................................................5

Labor Practices .......................................................................................................................6

Use of Evidence ......................................................................................................................6

Table of Expenses by Expenditure Category...........................................................................6

Project Inventory.......................................................................................................................9

Projects ..................................................................................................................................9

Ineligible Activities: Tax Offset Provision ..............................................................................9
City of Lincoln, Nebraska 2021 Recovery Plan Performance Report 2

GENERAL OVERVIEW

Executive Summary 

The City of Lincoln intends to pursue the following activities using American Rescue Plan State 

and Local Fiscal Recovery funds: 

1. Address negative economic impacts: Deploy business mortgage and rental assistance to 

stabilize and grow businesses most impacted by the pandemic.

2. Address negative economic impacts: Develop job training programs that serve 

individuals most impacted by the pandemic, including low-wage workers and youth, and 

have a clear connection to workforce demand.

3. Revenue replacement: Ensure that city services that lost revenue due to the 

pandemic can provide stable services into the future.

4. Public health: Invest in public health programs including vaccine services and 

addressing health disparities.

5. Address negative economic impacts: Support travel, tourism, and business district 

initiatives under development in prior to the pandemic, such as Lincoln’s music district 

and sports facilities.

Uses of Funds

The City of Lincoln has planned the following uses of funds: 

1. Address negative economic impacts: Deploy business mortgage and rental assistance to 

stabilize and grow businesses most impacted by the pandemic.

a. Lincoln is developing a grant assistance program designed for small businesses 

that have experienced significant revenue loss due to the pandemic. This 

assistance will be provided in compliance with Treasury Guidance: 

i. State, local, and Tribal governments may provide assistance to small 

businesses to adopt safer operating procedures, weather periods of 

closure, or mitigate financial hardship resulting from the COVID–19 public 

health emergency, including: Æ Loans or grants to mitigate financial 

hardship such as declines in revenues or impacts of periods of business 

closure, for example by supporting payroll and benefits costs, costs to 

retain employees, mortgage, rent, or utilities costs, and other operating 

costs.

ii. Initial analysis predicts a 1.75 economic multiplier effect. 

2. Address negative economic impacts: Develop job training programs that serve 

individuals most impacted by the pandemic, including low-wage workers and youth, and 

have a clear connection to workforce demand.

a. Lincoln is developing a competitive workforce development grant program for 

nonprofits and/or institutions of higher education implementing programs 

designed for unemployed workers and youth who were unemployed prior to the 

pandemic and seeking employment. 
City of Lincoln, Nebraska 2021 Recovery Plan Performance Report 3

i. These programs will provide approved job training per the Treasury 

guidance, such as: assistance to unemployed workers, including services 

like job training to accelerate rehiring of unemployed workers; these 

services may extend to workers unemployed due to the pandemic or the 

resulting recession, or who were already unemployed when the pandemic 

began and remain so due to the negative economic impacts of the 

pandemic.

ii. Employment data illustrates a significant disparity in employment for lowwage workers. https://opportunityinsights.org/ 

3. Revenue replacement: Ensure that city services that lost revenue due to the 

pandemic can provide stable services into the future. 

a. Lincoln intends to replace lost revenue to strengthen support for vital public 

services and help retain jobs

4. Public health: Invest in public health programs including vaccine services and 

addressing health disparities.

a. Lincoln will invest in public health initiatives per the Treasury guidance. A broad 

range of services and programming are needed to contain COVID–19. Mitigation 

and prevention efforts for COVID–19 that are planned for Lincoln include 

vaccination programs and supports for vulnerable populations to access medical 

or public health services.

5. Address negative economic impacts: Support travel, tourism, and business district 

initiatives under development in prior to the pandemic, such as Lincoln’s music district 

and sports facilities.

a. Lincoln is developing a competitive grant program for nonprofits and/or business 

districts negatively impacted by the pandemic. 

i. The program will be implemented per the Treasury guidance. Aid may be 

considered responsive to the negative economic impacts of the pandemic 

if it supports businesses, attractions, business districts, and Tribal 

development districts operating prior to the pandemic and affected by 

required closures and other efforts to contain the pandemic. For example, 

a recipient may provide aid to support safe reopening of businesses in the 

tourism, travel, and hospitality industries and to business districts that 

were closed during the COVID19 public health emergency, as well as aid 
City of Lincoln, Nebraska 2021 Recovery Plan Performance Report 4

for a planned expansion or upgrade of tourism, travel, and hospitality 

facilities delayed due to the pandemic. 

Promoting equitable outcomes 

The City of Lincoln intends to pursue the following equity initiatives using American Rescue Plan 

State and Local Fiscal Recovery funds: 

1. Address negative economic impacts: Deploy business mortgage and rental assistance to 

stabilize and grow businesses most impacted by the pandemic.

a. Equity goals for this program include significant participation by small, female, 

and minority owned businesses, promoted through targeted outreach and 

awareness building in partnership with community organizations serving diverse 

communities. $2 million will be dedicated to micro businesses, which have a 

larger representation of diverse business owners. 

2. Address negative economic impacts: Develop job training programs that serve 

individuals most impacted by the pandemic, including low-wage workers and youth, and 

have a clear connection to workforce demand.

a. Equity goals for this program include alignment with the Greater Lincoln 

Workforce Development Board goals of living wages, promoting career 

pathways, increasing awareness of workforce programs, and enhancing youth 

employment. Initiatives should promote equity and address equity for all, 

including people of color and others who have been historically underserved, 

marginalized, and adversely affected by persistent poverty and inequality. 

Supporting programs located in or serving individuals in Qualified Census Tracts 

and/or programs serving unemployed individuals are a priority. 

3. Revenue replacement: Ensure that city services that lost revenue due to the 

pandemic can provide stable services into the future.

a. This is based on a calculation of lost revenue that is not yet complete. Additional 

analysis is needed to identify the level of lost revenue and appropriate avenue for 

replacement. 

4. Public health: Invest in public health programs including vaccine services and 

addressing health disparities.

a. Equity goals for this program include vaccine and public health promotion to 

diverse communities through strategic partnerships with cultural and religious 

organizations. 

5. Address negative economic impacts: Support travel, tourism, and business district 

initiatives under development in prior to the pandemic, such as Lincoln’s music district 

and sports facilities.

a. Equity goals for this program include a focus on disproportionately impacted 

communities. Strategies should result in opportunities that improve the Lincoln, 

Nebraska communities disproportionately impacted by the Covid-19 pandemic as 

defined by their location in a qualified census tract. Promotion of the availability 

of funds will be proactive and engage diverse communities and entities that serve 

low-income communities.
City of Lincoln, Nebraska 2021 Recovery Plan Performance Report 5

Community Engagement 

The City of Lincoln consulted and leveraged the following reports, surveys, and commissions in 

plan development in order to incorporate written, oral, and other forms of input that capture 

diverse feedback from constituents, community-based organizations, and the community as a 

while. 

• Lincoln/Lancaster County Comprehensive Plan: This plan was developed with 

significant community feedback including citizen engagement, a nine-member citizen 

board, public hearings, and approval by the City Council.

 

• Downtown Lincoln Master Plan: This plan was developed with significant 

community feedback including community engagement and working groups, focus 

group by interest area, an online survey, and community open houses, as well as a 

representative and a stakeholder project committee and steering committee. 

• Lancaster County Board of Commissioners Survey: This survey was made 

available to the entire County, encompassing the City of Lincoln. 

• Mayor’s Economic Recovery Task Force Report: This report was developed by a 

diverse group of representative community stakeholders, including business leaders, 

diversity experts, and service providers. 

• Mayor’s Economic Recovery Task Force Survey: This survey was conducted 

across the Lincoln Business community and resulted in engagement from a diverse 

group of business leaders in a variety of industries from numerous different 

perspectives and representing all areas of the city. 

• Joint Budget Committee Priority Matrix: The Joint Budget Committee is an 

existing fund distribution committee with City, County, and Community 

representatives. 

• Visitor’s Promotion Committee: The Visitor’s Promotion Committee is an existing 

fund distribution committee with City, County, and Community representatives,

specifically including leadership from industries hardest hit by the pandemic, 

including travel and tourism. 

• Lincoln/Lancaster County Board of Health: The Lincoln/Lancaster County Board 

of Health is an existing fund distribution committee with City, County, and Community 

representatives. 

• Workforce Innovation and Opportunity Act Local Plan: This plan is developed by 

the Greater Lincoln Workforce Development board and includes a public hearing and 

public comment period. The Board includes diverse representation, specifically 

including service providers to individuals with disabilities and English as a Second 

Language learners. 
City of Lincoln, Nebraska 2021 Recovery Plan Performance Report 6

Labor Practices 

The City of Lincoln does not currently have any specific plans in place to undertake 

infrastructure projects to which labor practices would be applied as referenced in the reporting 

criteria. 

Use of Evidence 

The City of Lincoln has planned the following uses of funds that may incorporate an evidence 

informed or evidence-based approach. 

1. Address negative economic impacts: Develop job training programs that serve 

individuals most impacted by the pandemic, including low-wage workers and youth, and 

have a clear connection to workforce demand. 

a. Applicants will be asked to indicate their evidence-based or evidence informed 

approaches and will be supported in evidence building activities as appropriate. 

2. Public health: Invest in public health programs including vaccine services and 

addressing health disparities.

a. Evidence based and evidence informed approaches will be used as programs 

are developed and implemented. 

Table of Expenses by Expenditure Category

No funds have been expended to date. 

Category Cumulative

expenditures to 

date ($)

Amount spent 

since last 

Recovery Plan

1 Expenditure Category: Public Health

1.1 COVID-19 Vaccination

1.2 COVID-19 Testing

1.3 COVID-19 Contact Tracing

1.4 Prevention in Congregate Settings (Nursing 

Homes, Prisons/Jails, Dense Work Sites, 

Schools, etc.)

1.5 Personal Protective Equipment

1.6 Medical Expenses (including Alternative Care 

Facilities)

1.7 Capital Investments or Physical Plant Changes 

to Public Facilities that respond to the COVID19 public health emergency

1.8 Other COVID-19 Public Health Expenses 

(including Communications, Enforcement, 

Isolation/Quarantine)

1.9 Payroll Costs for Public Health, Safety, and 

Other Public Sector Staff Responding to 

COVID-19
City of Lincoln, Nebraska 2021 Recovery Plan Performance Report 7

Category Cumulative

expenditures to 

date ($)

Amount spent 

since last 

Recovery Plan

1.10 Mental Health Services

1.11 Substance Use Services

1.12 Other Public Health Services

2 Expenditure Category: Negative Economic 

Impacts

2.1 Household Assistance: Food Programs 

2.2 Household Assistance: Rent, Mortgage, and 

Utility Aid 

2.3 Household Assistance: Cash Transfers 

2.4 Household Assistance: Internet Access 

Programs

2.5 Household Assistance: Eviction Prevention

2.6 Unemployment Benefits or Cash Assistance to 

Unemployed Workers

2.7 Job Training Assistance (e.g., Sectoral jobtraining, Subsidized Employment, Employment 

Supports or Incentives)

2.8 Contributions to UI Trust Funds*

2.9 Small Business Economic Assistance (General)

2.10 Aid to nonprofit organizations

2.11 Aid to Tourism, Travel, or Hospitality

2.12 Aid to Other Impacted Industries

2.13 Other Economic Support 

2.14 Rehiring Public Sector Staff

3 Expenditure Category: Services to 

Disproportionately Impacted Communities

3.1 Education Assistance: Early Learning 

3.2 Education Assistance: Aid to High-Poverty 

Districts

3.3 Education Assistance: Academic Services 

3.4 Education Assistance: Social, Emotional, and 

Mental Health Services 

3.5 Education Assistance: Other 

3.6 Healthy Childhood Environments: Child Care 

3.7 Healthy Childhood Environments: Home Visiting 

3.8 Healthy Childhood Environments: Services to 

Foster Youth or Families Involved in Child 

Welfare System 

3.9. Healthy Childhood Environments: Other 

3.10 Housing Support: Affordable Housing 

3.11 Housing Support: Services for Unhoused 

persons 

3.12 Housing Support: Other Housing Assistance 
City of Lincoln, Nebraska 2021 Recovery Plan Performance Report 8

Category Cumulative

expenditures to 

date ($)

Amount spent 

since last 

Recovery Plan

3.13 Social Determinants of Health: Other 

3.14 Social Determinants of Health: Community 

Health Workers or Benefits Navigators 

3.15 Social Determinants of Health: Lead 

Remediation

3.16 Social Determinants of Health: Community 

Violence Interventions 

4 Expenditure Category: Premium Pay

4.1 Public Sector Employees

4.2 Private Sector: Grants to other employers 

5 Expenditure Category: Infrastructure

5.1 Clean Water: Centralized wastewater treatment

5.2 Clean Water: Centralized wastewater collection 

and conveyance

5.3 Clean Water: Decentralized wastewater

5.4 Clean Water: Combined sewer overflows

5.5 Clean Water: Other sewer infrastructure

5.6 Clean Water: Stormwater

5.7 Clean Water: Energy conservation

5.8 Clean Water: Water conservation

5.9 Clean Water: Nonpoint source 

5.10 Drinking water: Treatment

5.11 Drinking water: Transmission & distribution

5.12 Drinking water: Transmission & distribution: 

lead remediation

5.13 Drinking water: Source

5.14 Drinking water: Storage 

5.15 Drinking water: Other water infrastructure

5.16 Broadband: “Last Mile” projects

5.17 Broadband: Other projects

6 Expenditure Category: Revenue Replacement

6.1 Provision of Government Services

7 Administrative and Other

7.1 Administrative Expenses 

7.2 Evaluation and data analysis 

7.3 Transfers to Other Units of Government

7.4 Transfers to Nonentitlement Units 

(States and Territories only)

See Section C(7) on page 27 of the Reporting Guidance for additional information.
City of Lincoln, Nebraska 2021 Recovery Plan Performance Report 9

Project Inventory 

Projects

The City of Lincoln has planned uses of funds but has not implemented any projects to date. 

Future reports will outline projects implemented and include appropriate specific information 

regarding funding amounts, categories, descriptions, and use of evidence. 

Performance Report

Performance Indicators

The City of Lincoln has planned uses of funds but has not implemented any projects to date. 

Future reports will outline key performance indicators including input and outcome measures. 

Ineligible Activities: Tax Offset Provision (States and territories only)

For the initial reporting year, States and territories will report the following items related to the 

Tax Offset Provision 31 CFR 35.8. Baseline revenue or revenue-increasing covered charges 

are not required at this time.

Item Amount

a. Revenue-reducing Covered Changes $

See Section C(11) on page 28 of the Reporting Guidance for additional information.

Additional guidance will be forthcoming for reporting requirements regarding the tax offset 

provision. 

Not applicable.