Hillsborough County, New Hampshire

Recovery Plan

State and Local Fiscal Recovery 

Funds

2021 Report
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 1

Hillsborough County, New Hampshire

2021 Recovery Plan

Table of Contents

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

The American Rescue Plan.....................................................................................................3

SLRF Funds Allocated in Hillsborough County ........................................................................5

The Role and Function of County Government........................................................................6

Executive Summary................................................................................................................12

The Path Forward..................................................................................................................14

Uses of Funds .......................................................................................................................17

Subsequent Reporting............................................................................................................22

Promoting Equitable Outcomes .............................................................................................23

Community Engagement .......................................................................................................24

Labor Practices .....................................................................................................................24

Use of Evidence ....................................................................................................................24

Table of Expenses by Expenditure Category.........................................................................24

Project Inventory.....................................................................................................................26

Ineligible Activities: Tax Offset Provision ............................................................................27

Hillsborough County’s Recover Plan will fully comply with the Treasury’s Interim Final Rule and 

the SLFR funds received by Hillsborough County will be allocated prior to the December 31, 

2024 deadline and that all SLFR expenditures will be completed by December 31, 2026, as 

required by federal law.
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 2

GENERAL OVERVIEW

The intent of the first annual Hillsborough County Recovery Plan Performance is to not only

comply with the United States Department of the Treasury’s compliance and reporting 

guidelines for the award terms and conditions but to also to educate the public on:

 The key provision of the American Rescue Plan Act applicable to Hillsborough County: 

the Coronavirus State and Local Fiscal Recovery Funds;

 The Coronavirus State and Local Fiscal Recovery Funds allocated in Hillsborough 

County; 

 The role and function of county government in Hillsborough County;

 Hillsborough County’s response to the pandemic and actions during the reporting period; 

 The United States Department of the Treasury’s required information for the reporting 

period1

; and 

 An overview of Hillsborough County’s planned use of SLFR Funds to date2

.

Subsequent Recovery Plan Performance Report’s (herein “Recovery Plan”) will provide updates 

on any projects listed in this first Recovery Plan as well as future uses of funds to ensure 

program outcomes are achieved in an effective, efficient, and equitable manner. 

A guiding principle of Hillsborough County’s first annual Recovery Plan is in response to select 

Reporting Requirements and Process - Frequently Asked Questions found in the United States 

Department of Treasury’s Portal for Recipient Reporting: State and Local Fiscal Recovery 

Funds, dated August 9, 2021. Specifically, when reviewing this Recovery Plan, the public should 

be aware of the following FAQs:

1.1. If a recipient has received funding as of July 15, 2021 but has not incurred obligations or 

expenditures as of the end of the reporting period, what are the reporting requirements?

Interim Report: Recipients should submit a report showing no ($) obligations or expenditures 

have yet been incurred.

Recovery Plan: Recipients should submit a Recovery Plan describing the planned approach to 

the use of funds and planned projects. (emphasis added).

1.2. If a recipient has received funding as of July 15, 2021 but has not established projects as of the 

end of the reporting period, what are the reporting requirements?

No project level reporting is required in the Interim Report. Recipients should submit a Recovery 

Plan describing the planned approach to the use of funds and planned projects. (emphasis 

added).

 1 From the Award Date to July 31, 2021 2 Identified potential programs, projects, and initiatives are subject to review and consideration of the Hillsborough 

County Board of Commissioners, Hillsborough County Executive Committee and as required by law the 

Hillsborough County Delegation.
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 3

1.5. Should recipients submit a Recovery Plan if they are awaiting approval by legislative or other 

governance entities on the proposed projects, and such approval is not received as of the end of 

the reporting period?

Recipients should submit a Recovery Plan that includes information about any projects that are 

approved or authorized for release by August 31, 2021. A recipient should then submit an 

updated Recovery Plan within 60 days after approval by the legislature or other governance 

entities. (emphasis added).

This Recovery Plan will cover the period from the date of award to July 31, 2021 and must be 

submitted to Treasury by August 31, 2021. Thereafter, subsequent Recovery Plans will cover a 

12-month period and Hillsborough County will be required to submit the report to the United 

States Department of Treasury within 30 days after the end of the 12-month period (by July 31)

and as indicated below: 

Annual Report Period Covered Due Date

1 Award Date – July 31, 2021 August 31, 2021

2 July 1, 2021 – June 30, 2022 July 31, 2022

3 July 1, 2022 – June 30, 2023 July 31, 2023

4 July 1, 2023 – June 30, 2024 July 31, 2024

5 July 1, 2024 – June 30, 2025 July 31, 2025

6 July 1, 2025 – June 30, 2026 July 31, 2026

7 July 1, 2026 – December 31, 2026 March 31, 2027

The American Rescue Plan

On March 11, 2021, President Biden signed the American Rescue Plan Act of 2021 (H.R.1319) 

(here in “ARPA”) into law. ARPA’s $1.9 trillion package is intended to combat the COVID-19 

pandemic, including the public health and economic impacts. A key provision under ARPA is the 

Coronavirus State and Local Fiscal Recovery Funds (herein “SLFR Funds”) which provides 

$350 billion in relief to states and local governments to combat the continued impact of the 

COVID-19 pandemic. Of the $350 billion SLFR Funds, $65.1 billion is provided in direct aid to 

counties across the Country. The funds are to help turn the tide on the pandemic, address its 

economic fallout and lay the foundation for a strong and equitable recovery. According to the 

United Stated Department of Treasury (herein “Treasury”), the key objectives of the SLFR 

Funds are to:

 Support the urgent COVID-19 response efforts to decrease spread of the virus and bring 

the pandemic under control.

 Replace lost revenue for eligible recipients to strengthen support for vital public services 

and help retain jobs.

 Support immediate economic stabilization for households and businesses.

 Address systemic public health and economic challenges that have contributed to the 

inequal impact of the pandemic on certain populations. 

To execute the key objectives of the SLFR Funds, Treasury has outlined specific ways in which 

recipients may invest funds:
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 4

1. Support public health response: Fund COVID-19 mitigation efforts, medical expenses, 

behavioral health care and certain county public health, public safety, human services 

and other related staff.

2. Address negative economic impacts: Respond to economic harms to workers, 

families, small businesses, impacted industries and rehiring of public sector workers, 

including County staff.

3. Services to disproportionately impacted communities: Education assistance, 

healthy childhood environments, housing support and community violence interventions.

4. Premium Pay for Essential workers: Offer additional compensation, to those – both 

county employees and other essential workers in the community – who have faced and 

continue to face the greatest health risks due to their service.

5. Water, Sewer and broadband infrastructure: Make necessary investments to improve 

access to clean drinking water, invest in wastewater and stormwater infrastructure and 

provide unserved or underserved locations with new or expanded broadband access. 

6. Replace public sector revenue loss: Use funds to provide government services to the 

extent of the reduction in revenue experienced during the pandemic – this provision 

allows a much broader use of Funds.

7. Administrative: Covering the cost of payroll and benefits of employees corresponding 

to time spent on administrative work necessary due to the COVID-19 public health 

emergency and its negative economic impacts. This includes, but is not limited to, costs 

related to disbursing payments of SLRF Funds and managing new grant programs 

established using SLRF Funds. Additionally, recipients may use funds for administering 

the SLRF Funds program, including costs of consultants to support effective 

management and oversight, including consultation for ensuring compliance with legal, 

regulatory, and other requirements.

Within these categories, recipients have flexibility to decide how best to use this funding to meet 

the needs of their communities.

In addition to outlining the eligible uses of SLRF Funds, Treasury has outlined specific

ineligible uses of the SLRF Funds:

 Changes that reduce net tax revenue must not be offset with the SLRF funds.

 No recipient may use this funding to make a deposit to a pension fund. 

 Other ineligible uses include funding debt service, legal settlements or judgments, and 

deposits for a “rainy day” fund or financial reserves.

 Other restrictions apply to eligible uses.

To that end, the Hillsborough County Board of Commissioners believes it is important to identify 

the core functions and responsibilities of Hillsborough County as a government entity. Those 

County core functions are: nursing home long term care as both a direct service provider and a 

payer source of long term care within the county, county corrections, and criminal justice. The 

Hillsborough County Board of Commissioners may also identify existing county partnership and 

projects with non-profits or other non-governmental organizations (herein “NGOs”) who perform 

services directly relating to County responsibilities as “core functions” for purposes of SLRF 

funding. Moreover the Hillsborough County Board of Commissioners will carefully review those 
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 5

permitted uses of SLRF Funding in the award of any grants to governmental subdivisions or 

other NGOs. 

SLFR Funds Allocated in Hillsborough County

The total SLFR Funds received by the State of New Hampshire and all municipalities is 

$994,555,877.60

Hillsborough County is not the only governmental entity to receive SLFR Funds within its 

geographic borders. Below is a list of municipalities in Hillsborough County and the amounts of 

SLFR Funds available to them:

Municipalities within Hillsborough County

Amherst $1,217,917 Hillsborough $594,203 New Boston $5,384,006

Antrim $226,312 Hollis $792,601 New Ipswich $533,912

Bedford $2,240,191 Hudson $2,536,303 Pelham $1,407,792

Bennington $150,085 Litchfield $855,466 Peterborough $662,118

Brookline $539,852 Lyndeborough $171,469 Sharon $36,531

Deering $195,329 Manchester $44,346,733 Temple $140,779

Francestown $156,718 Mason $141,868 Weare $900,017

Goffstown $1,787,262 Merrimack $2,622,532 Wilton $375,114

Greenfield $182,855 Milford $1,624,703 Windsor $22,869

Greenville $208,892 Mont Vernon $263,243 TOTAL SLFR Funds in County3: 

Hancock $163,945 Nashua $16,564,916 $87,046,533

 3 This figure does not include the allotted $81,002,217 SLRF Funds that Hillsborough County itself will receive.
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 6

The public is encouraged to visit the above municipalities’ website(s) to understand how their

municipalities are investing their SLRF Funds. 

Hillsborough County itself has received $40,501,108.50 in SLRF Funds and is expected to 

receive the corresponding amount in May 2022 for a total of $81,002,217.

With significant SLRF Funds noted above, the Hillsborough County Board of Commissioners 

intend to be mindful of other municipalities SLRF Fund plans in order to avoid duplication of 

funding that a town or city would more appropriately address with their allocations of SLRF 

Funds and to maximize the impact of all SLFR Funds within Hillsborough County’s departments

and the community. 

As of the 2020 Census, out of the 1,377,529 residents in the State of New Hampshire 422,937 

residents (30.70%) live in Hillsborough County. Having the highest percentage of the state’s 

residents living in Hillsborough County, the Hillsborough County Board of Commissioners are 

cognizant that the County has access to funding opportunities under the eligible uses of the 

SLRF Funds. This will help turn the tide on the pandemic, address its economic fallout, and lay 

the foundation for a strong an equitable recovery, within its core Constitutional and statutory 

obligations and related responsibilities to a significant amount of residents in the State of New

Hampshire.

The Role and Function of County Government

In examining the intended functional delivery of SLRF Funds in Hillsborough County the public 

should be aware of the structure of county government in New Hampshire, and its core services 

and responsibilities to the public. 

Structure of New Hampshire County Government

New Hampshire government is defined by its division of state, county and municipal services 

and their responsibilities pursuant to the United States and New Hampshire Constitutions, 

federal and state law, and case law. County government is rooted in a unique combination of 

tradition and efficiency. The current structure of county government is modelled after a 

bicameral system of government.

The County Commissioners make up the Executive Branch with the elected constitutional 

officers and appointed county officials4

, the County Delegation makes up the Legislative Branch. 

Executive Branch 

a) Board of County Commissioners

 4 Supervised and appointed by the Board of Commissioners.
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 7

Each county has a three-member elected board of commissioners which is responsible for the 

day-to-day operations of county government, in both fiscal and policy matters as mandated by 

New Hampshire Revised Statute Annotated (NH RSA) 28. The Board elects a chair, vice-chair 

and clerk and meets formally to conduct county business.

The Board of Commissioners has responsibility for the general management and control of the 

financial affairs of Hillsborough County, including the management and control of its property. 

The Commissioner’s duties are mandated by statute as set forth in New Hampshire RSA 

Chapter 28.The Commissioners sit as a Board, exercising their rights, authority and powers by a 

vote of the majority. The Board meets regularly throughout the year to carry out its responsibility 

for overall day-to-day financial management and control of county assets and liabilities. 

The Commissioners have authority to implement administrative policies and procedures to 

safeguard the County’s assets and monitor its financial liabilities. The Commissioners are 

required to employ such number of clerks and agents as they deem necessary and to adopt and 

establish rules and procedures for the discharge, removal, or suspension of County employees. 

Exercising their authority, the Commissioners review and approve all expenditures, competitive 

bids, contracts, and budget transfer requests. They negotiate collective bargaining agreements 

with six employee bargaining units, and consider employee grievances. The Commissioners 

initiate, direct, and resolve all litigation on behalf of the County. They are also responsible, on an 

annual basis, for submitting to the Executive Committee of the County Delegation and to each 

member of the County Convention an itemized budget recommendation for County operations 

for the next year. 

b) Appointed Officials

Across the ten counties there are approximately 4,600 employees providing services to NH 

citizens. Major county departments are organized by function as follows

1) County Administrators/Managers

County Administrators and Managers are a creation of the boards of county 

commissioners. Unlike city and town administrators and managers, county 

administrators/managers have no statutory authority. All authority vested in county 

administrators/managers is at the sole discretion of the boards of county commissioners. 

The responsibilities vary greatly from county to county, depending on the size, 

complexity and philosophy of the county.

2) County Nursing Home Administrators

The counties operate eleven nursing homes, one in each county with the exception of 

Coos County, which has two nursing homes. County nursing homes provide long term 

care and rehabilitation services to all qualifying citizens but generally have higher 

proportions of Medicaid residents than non-county nursing homes. County nursing home 

administrators are responsible for developing, monitoring and evaluating the quality and 

appropriateness of care and treatment provided to nursing home residents.

Nursing home administrators are required to be licensed by the State of NH under RSA 

151-A. The Board of Examiners of Nursing Home Administrators is responsible for 
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 8

developing and enforcing professional stands for all nursing home administrators. There 

are a variety of medical professionals providing care and treatment at nursing homes 

and there are corresponding state boards responsible for the development and 

enforcement of professional standards. In addition, the New Hampshire Department of 

Health and Human Services conducts annual, onsite evaluation of all nursing homes to 

ensure compliance with Medicaid/Medicare regulations.

The majority of county workers are employed at the eleven county nursing homes. They 

provide compassion, professionalism and commitment to quality of care for each of the 

more than 2,200 residents of county nursing homes. 

3) County Corrections Superintendents

In accordance with RSA 30-B, counties operate ten county departments of corrections 

which are responsible for the care, custody and control of adults awaiting trial, as well as 

adults sentenced to serve up to twelve (12) months. If the sentence is greater than one 

year, inmates serve their sentence at the New Hampshire State Prison. However, there 

are instances when a person is sentenced to a term that exceeds 12 months of 

imprisonment to a county corrections facility. For these instances, the expense of 

lodging a person in a county correctional facility is charged to the state or the state may 

take physical custody of the inmate at that time.

County corrections superintendents have statutory authority to grant work release or 

other programs deemed conducive to inmate rehabilitation within the rules of procedure 

approved by the individual board of county commissioners.

c) Constitutional Officers 

County constitutional officers are created under Part 2, Section 71 of the New Hampshire 

Constitution. Constitutional officers are elected and accountable to the voters. The Board of 

County Commissioners provides budgetary oversight for the constitutional officers in each 

County. 

1) County Attorney 

The county attorney serves as the chief law enforcement officer in their county. The 

county attorney prosecutes all felonies committed in their jurisdiction except for first- and 

second-degree homicide and works in conjunction with the State Attorney General’s 

office, sheriff’s department, New Hampshire state police and local police departments. 

2) County Sheriff

In addition to their constitutional duties, county sheriffs receive legally mandated 

authorization from RSA 104:6. County sheriffs are the only law enforcement officers with 

State-wide police power in all 234 cities and towns in the State of New Hampshire.
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 9

General duties include: rural patrols, criminal investigations, support of local law 

enforcement initiatives, vehicle escorts, transport and control of inmates/juveniles, 

service of process, court security for NH Superior Courts, and the operation of law 

enforcement and public safety dispatch systems. 

3) Register of Deeds 

The Register of Deeds receives its legally mandated authorization from New Hampshire

Constitution, Part 2, Articles 71-72. The duties of the register are dictated by RSA’s and 

include the recording, reproduction and indexing of legal documents pertaining to real 

estate and the reporting to the cities and towns (for tax purposes) of all transfers of 

property and the maintenance of records dating back to 1827. The register is also 

responsible for collecting the State’s real estate transfer tax.

Legislative Branch – County Delegation

The legislative branch of county government is comprised of the elected members of the State 

House of Representatives. As such, State Representatives serve a dual role. State 

Representatives are also members of the “county convention” which later became known as the 

"county delegation".

The county delegation convenes in early December, following the State election, for the purpose 

of organizing and selecting its leadership. Each county delegation chooses an executive 

committee and elects a chair, vice-chair and clerk. 

The county delegation is directly responsible for appropriating public funds to support the 

functions of county government. The full Delegation meets formally to vote on county budgets 

each year.

Functions of New Hampshire County Government

While this overview does not offer a comprehensive assessment and analysis of the complete 

role of county government, it does examine several core services provided by Hillsborough 

County. These core services will be a major focus point in the approach and expenditure of 

SLRF Funds. 

Long-Term Care

The county mission of providing long-term care is a historic one that dates back to 18th century 

county farms and county hospitals. As the needs of the citizens changed over time, so did the 

delivery of services. Counties serve a dual role as both a “direct provider”/operator of long term 

care/rehabilitation services and “payer” of long-term care services provided by both for and not 

for profit nursing home care operated by other entities within Hillsborough County. 

County Nursing Homes—Service Providers
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 10

The ten counties in New Hampshire operate eleven Nursing Homes to meet the needs 

of its frailest population.

The Hillsborough County Nursing Home is located on a scenic hilltop in Goffstown, New 

Hampshire. The facility is a 300 bed Skilled and Intermediate Care facility which 

includes a 22-bed Behavioral Health Unit and a 50-bed Memory Car Unit.

A diverse teem of over 400 caring individuals provide for the care, comfort, rehabilitation, 

safety and security of our county’s frail elderly population. 

County Government—Payer Source

Long Term Care costs are paid for primarily through Medicaid, which is a Federal 

program for the low income administered by the State. The Federal government funds 

50% of Medicaid costs and requires the State to fund the remaining 50%. In New 

Hampshire, the State portion of Long Term Care costs is funded by the Counties.

Long Term Care costs include the costs for nursing home care as well as Home & 

Community Based Services (HCBS) and Choices for Independence (CFI) Waiver 

programs for Medicaid eligible seniors.

There are twenty-one (21) Medicaid certified nursing homes in Hillsborough County with 

the capacity for approximately 2,250 residents. Additionally, a large spectrum of 

organizations provides HCBS and CFI Waiver program services to seniors throughout 

the county.

Funding Long Term Care services is the largest item in the County budget. New 

Hampshire has the second oldest population in the nation. Population estimates project 

this population to grow exponentially the years ahead, creating an even greater need for 

long term services and supports in the County. 

The long term care system continues to be at the core of county government’s commitment to 

local and accountable delivery of services.

This core function of county government in New Hampshire, i.e. the care of the elderly in county 

nursing homes and the payor source for elderly care consumes the majority of each county’s 

budget in any fiscal year, and the impact of the pandemic on New Hampshire’s nursing homes 

(public and private) has been immense. 

Justice and Public Safety

Among the most important jobs any government does is to protect the safety and welfare of its 

citizens in a just and fair manner. In New Hampshire this effort is coordinated across all levels 

and branches of government. County government’s role in criminal justice strikes the balance 

between the strong desire to protect public safety at the community level and finding appropriate 

economies of scale. 
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 11

Investigation and Prosecution of Criminal Offenses

The county attorney prosecutes the vast majority of criminal cases in New Hampshire focusing 

on all felony charges. Municipal governments coordinate local circuit court prosecution with 

county attorney offices in order to achieve continuity in case disposition thereby expanding the 

role of the County Attorney. The local nature of prosecution is the key to New Hampshire’s 

ability to find a community balance between punishment and rehabilitation. This balance is not 

the same in every setting and the regional, county-based system ensures that a one-size-fits-all 

justice system is not imposed on its communities. The county attorney is also an elected official, 

which ensures both a level of public review and accountability.

Care, Custody and Control of Adult Offenders

New Hampshire county corrections offer a well-coordinated structure for both pre-trial and shortterm incarceration with programs. Staying connected with family and community is a very 

important part of county corrections and with the intent to help reduce recidivism. County 

departments of corrections are governed by RSA 30-B and the NH Criminal Code.

Public Safety

The county sheriff has a critical role in law enforcement and local public safety activities. In NH, 

county sheriffs and deputies are empowered to operate statewide, across municipal and county 

borders which offer a unique ability to investigate and act when needed. The growth in public 

safety needs has led many local town governments to work with county attorneys to prosecute 

local cases and to rely on regional county sheriff departments to dispatch local fire and police 

services.

Sheriffs continue to provide security for the NH Superior Court system. Sheriffs are responsible 

for general security of the court house as well as the transportation and control of offenders or 

offenders adjudicated in the criminal justice system. Corresponding duties in the civil law system 

involve service of process and execution of Court orders that are a pivotal function of the Sheriff 

and ensure the orderly operation of the civil justice system, including service of domestic 

violence petitions, evictions, child custody and other forms of formal process. 

Real Estate and Land Records 

Recording land transactions is among the first and original roles of county government. Many 

registries have original land records dating back to the 1800s and resources have been invested 

to preserve these historic records.

The sale or purchase of a home or business is a big part of the state’s economy and the 

Registry of Deeds has become one of the most visible county services. In recent years the ten 

Registry of Deeds offices have begun modernize access to public records by developing 

subscription services that allow internet access to documents. 

The task of maintaining and recording land records includes a wide set of responsibilities.

 Recording deeds 
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 12

 Recording state, federal, and local tax liens

 Setting local tax rates and assessments 

 Collecting state real estate transfer tax

 Recording municipal land use records

Increasingly the volume and complexity associated with recording all public records has led 

many municipalities to begin recording land use records at the county registry. This includes plot 

plans, site plans and demolition plans. 

EXECUTI VE SUMMARY

The COVID-19 pandemic has placed an incredible challenge on government at all levels. Since 

the beginning of the pandemic Hillsborough County has had to navigate and manage the everchanging situation both in carrying out its regular responsibilities and adapting to protecting its 

employees, residents who utilize County services and individuals in the County’s care. As the 

United Nations, Department of Economic and Social Affairs stated, “by threatening disruption of 

public service delivery, the COVID-19 pandemic touched a cardinal principle of public services, 

that of continuity.” The County was forced to quickly adapt and re-adjust the way in which 

continued public services were and are delivered so as to minimize the negative impact of the 

pandemic on individuals and communities. While the pandemic disrupted services and ushered 

in lockdowns, one area that had to continue was government services. 

In addition to adapting public service deliverables, the County has had to deal with the fiscal 

challenges in understanding the funding that is available to help states and local governments 

respond to public safety concerns and continue providing government services. Complicating 

the funding is the fact that there are many different sources of funding, often referred to by 

different names that have different spending authorizations, with different eligibility periods, 

different terms and conditions, and are administered by different agencies. County staff has 

dedicated a substantial amount of time and resources to manage the challenges and funding 

programs within the context of their reporting requirements and restrictions on the use of funds. 

Specifically with SLFR Funds, in addition to reviewing, analyzing and acclimating to the 

guidelines and guidance that have been provided by Treasury, the County has had to analyze 

and adapt to the legal restrictions within the framework of its own line-item budget. Like grant 

funding that requires budgeted expense lines and offsetting revenue lines, where funds are 

received and then expended (or vice-versa), the SLRF Funds received by Hillsborough County 

had to be and must be recognized in budgeted expense lines and offsetting revenue lines in 

order to be utilized. 

On June 1, 2021 the County received $40,501,108.50. The funds were received in Fiscal Year 

(FY) 2021. While the County was able to accept the funds in FY21, the County did not have the 

funding mechanism to spend the funds in FY215

. The funds at the end FY21 lapsed into the 

General Fund Undesignated Fund Balance. County staff confirmed that the county auditors will 

 5 Hillsborough County’s Fiscal Year is July 1st through June 30th
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 13

create a new subcategory of the General Fund Undesignated Fund Balance to be noted within 

the FY21 audit that reflects the SLRF funds received, and separated from other funds in the 

Undesignated Fund Balance. SLRF Funds now have been, and will be, budgeted in future 

operational budgets. At the end of each fiscal year in which SLRF Funds are budgeted and 

expended, the remaining funds will lapse into the new subcategory of the General Fund 

Undesignated Fund Balance and will remain until drawn from in the following fiscal year 

operational budget.

In order to utilize the funds in the FY22 budget, there had to be offsetting budgeted revenue and 

expense lines; this was accomplished by creating a new revenue line, line 3362, titled the 

“American Rescue Plan Act” and funding it by $40,501,109. Within the expense Contingency 

Department budget, a new expense line, line 7745, was created and funded by an offsetting 

amount of $40,501,109. To expend SLRF funds, a transfer must be authorized by both the 

Hillsborough County Board of Commissioners and the Hillsborough County Executive 

Committee from line 7745 to the newly created “American Rescue Plan Act” Department, 

department number 4700, into the appropriate budget line items within that department. Once 

the funds are transferred the funds may be expended. 

It is anticipated that the above process will occur each year for the remainder of the program 

period; March 3, 2021 through December 31, 2024. 

After the guidelines, the terms and conditions and the reporting and compliance requirements 

were reviewed, it became clear that the County lacked the sufficient internal resources to 

maximize the potential effectiveness of the SLRF funds. The Hillsborough County Board of 

Commissioners approved going out to bid for an ARPA consultant and the County released the 

“Program Design, Administration, Management, Reporting and Compliance Consultant Services 

for Hillsborough County allocations from the American Rescue Plan Act” Request for Proposals. 

Proposals were due to the County by Monday, August 16, 2021. At the time of the submission 

of this first Annual Recovery Plan Report, County staff is reviewing the responses to determine 

the best path forward. 

Hillsborough County did not have the ability to expend any SLRF Funds until the funding was in 

the FY22 operational budget. Additionally time and resources were required to review the 

guidelines, terms and conditions, reporting and compliance requirements, attend webinars and 

seek responses from the County departments to see the immediate and priority internal needs 

that can be remedied by the SLRF Funds. Continuing community engagement and research is 

expected in order to support the pandemic response and lay the groundwork for a strong and 

equitable recovery under the eligible uses for the SLRF funds. 

Key Considerations to SLRF Funding in Hillsborough County

In deciding the best way to invest SLRF Funds, the Hillsborough County Board of 

Commissioners will consider the following:

 Avoid funding of items and projects that can be funded by other state or federal 

resources.
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 14

 Avoid duplication of funding as significant SLRF Funds have been approved and 

allocated at the State and Municipal level. The County should not duplicate funding 

unless the need shows current funding is inadequate to meet that need. 

 Be strategic and measured, as the term of the SLRF Funds program has a longer 

horizon in which to spend the funds (December 2024).

 Remain flexible as the pandemic is not over and county department and community 

needs may evolve over time.

 SLRF Funds are non-reoccurring so investment of funds should be applied primarily to 

non-reoccurring expenditures, or have a path to sustainability.

• Care will be taken to avoid new programs or add-ons to existing programs that 

require an on-going financial commitment, unless the program needs are 

temporary in nature.

• Investment in eligible infrastructure is a particularly well-suited use of SLRF 

Funds because it is a non-recurring expenditure that can be targeted to 

strategically important long-term assets that provide benefits over many years. 

However, care will be taken to assess any on-going operating costs that may be 

associated with the project.

The Path Forward

Recognizing the need to invest SLRF Funds within the county departments and the community, 

the Hillsborough County Board of Commissioners has proposed two (2) phases to allocate 

funding: 

Phase I, the Internal Needs Assessment and Allocation

Phase I will address critical priority issues with focus on County department needs in order 

ensure continuity of public service deliverables are still made during the pandemic and the 

recovery. This will be accomplished by focusing on:

1. Emergent funding for the pandemic response in the County departments.

2. Funding for strategic investments in County department infrastructure & services.

Phase II, the Community Needs Assessment and Allocation 

Phase II will utilize internal and external resources to define the process of distributing funds 

within the community and define and identify community funding areas within the scope and 

purview of the responsibilities and functions of Hillsborough County government. A general 

overview of the process, subject to change, is below.

County stakeholders will participate in a facilitated process during the fall to identify potential 

transformative initiatives within county functions in the community. This process may involve 

conducted surveys, public hearings and other methods of community engagement. 

The process will follow County guidelines with stipulations in place for necessary documentation 

tracked for reimbursement purposes in compliance with U.S. Treasury Guidelines and 

Requirements. 
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 15

HILLSBORUGH COUNTY ARPA FUND GRANT 

PROCESS
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 16

Draft Timeline for SLRF Funds6

Timeframe Action

Late Summer/Early Fall Board of Commissioners reviews and 

considers recommendations on ARPA 

consultant responses.

Late Summer/Early Fall Board reviews preliminary department

proposals for SLRF Fund expenditures, 

focusing on pandemic response and strategic 

investments in County department 

infrastructure and & services to immediately 

respond to the pandemic and selects 

proposals for further development (no 

allocation decisions). 

Fall Proposals that were identified for further 

development are considered and if approved, 

move proposals forward to Hillsborough 

County Executive Committee for consideration 

and approval7

Fall Board defines community funding areas 

Fall Develop application/grant process for outside 

entities to apply for funds.

Fall Community Engagement on community 

funding areas

Fall Review results of Community Engagement

Late Fall/Early Winter Board reviews and considers community 

funding allocations proposals. If approved, 

move proposals forward to the Hillsborough 

County Executive Committee for consideration 

and approval.8

As the landscape of the pandemic changes, and moving forward from the timeline above,

Hillsborough County will revisit the focus under Phase I and Phase II as needed and 

concurrently as needed. As a result of a shifting landscape, Hillsborough County’s focus and 

use of SLFR Funds may change and adapt to the landscape to address or respond to the 

immediate needs or pivot to the effects that may manifest over months or years and assess how 

the use of funds would respond to or address the identified needs. 

Uses of Funds

As of the submission date of this report, various preliminary proposals in Phase I have been 

developed by County staff as a list of potential programs, projects and transformative initiatives 

 6 Confirmation of eligible expenditures will take place on all proposals prior to approval. 

7 With Hillsborough County Delegation consideration and approval as required by law. 8 With Hillsborough County Delegation consideration and approval as required by law.
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 17

for the Hillsborough County governing entities review and consideration.9 Further assessment 

is needed to determine eligibility and expense category under the SLRF Fund guidelines. Below 

is a broad outline of the preliminary proposals as of the date of this submission. The proposals 

do not show specific costs at this time because many of the programs, projects and initiatives 

are subject to competitive bidding, are scalable and can be adjusted based on public 

engagement and Board of Commissioners consideration; proposals, programs, projects and 

initiatives indicate a range of costs to reflect this:

PUBLIC HEALTH

Testing 

Hillsborough County is responsible for populations within the congregate settings of the 

Hillsborough County Department of Corrections and the Hillsborough County Nursing Home; 

SLRF Funds will be utilized to continue providing testing of those within the County’s care. 

Testing costs to include, but are not limited to:

 Costs of the testing supplies

 Lab expenses associated with testing

Expenditure Category 1.2 - Expected costs: $$$

Prevention in Congregate Settings

Funds will be used to implement a broad range of COVID-19 Mitigation & Infection Prevention 

measures in the Hillsborough County Nursing Home, Hillsborough County Department of 

Corrections and dense work sites within the other county facilities. 

Expenditure Category 1.4 – Expected costs: $$

 9 The focus of Phase I is: 

1. Emergent funding for the pandemic response in the County departments.

2. Funding for strategic investments in County department infrastructure & services

$ - Less than $100,000

$$ - $100,000 to $1,000,000

$$$ - $1,000,000 to $5,000,000

$$$$ - More than $5,000,000
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 18

Personal Protective Equipment

Access to and utilization of Personal Protective Equipment (PPE) has been an invaluable tool in 

the County’s toolkit to help respond to and mitigate the impact of the pandemic both for those in 

the County’s direct care and for the employees and public that utilize County services. SLRF 

Funds will be utilized to continue providing the County departments the ability to mitigate the 

impact of the pandemic through the vector of PPE purchases and utilization.

Expenditure Category 1.5 – Expected Costs: $$

Medical Expenses

Hillsborough County will continue to provide the necessary medical treatment in relation to the 

pandemic to those in the County’s care within the capacity of the County’s duty. SLRF Funds 

will be utilized to continue to provide care and services to address the near and longer term 

needs.

Expenditure Category 1.6 – Expected Costs: $$

Capital Investments or Physical Plant Changes to Public Facilities that respond to the 

COVID-19 Public Health Emergency

SLRF Funds will be used for capital investments and physical plant changes within the Countyowned buildings for mitigation and prevention efforts. Expenditures within this category as 

proposed include, but are not limited to:

 Ventilation improvements, including upgraded HVAC systems and window replacement

 Climate controlled structures for PPE storage

 Touchless infrastructure including hands-free faucets and toilets, soap dispensers, water 

bubblers, etc.

 Emergency communication infrastructure improvements

Expenditure Category 1.7 – Expected Costs: $$$$

$ - Less than $100,000

$$ - $100,000 to $1,000,000

$$$ - $1,000,000 to $5,000,000

$$$$ - More than $5,000,000
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 19

NEGATIVE ECONOMIC IMPACTS

Aid to Non-Profit Organizations

Non-profits, which provide vital services to communities, have similarity faced economic and 

financial challenges due to the pandemic. Hillsborough County intends to prioritize initial 

distribution of grants to non-profit organization providing Long-Term Care services and supports

Expenditure Category 2.10 – Expected Costs $$$

Rehiring of Public Sector Staff

Treasury’s Interim Final Rule recognizes that “decreases to states and local government’s ability 

to effectively administer services” such as cuts to public sector staffing levels, can constitute a 

negative economic impact of the pandemic. During the COVID-19 public health emergency, 

many courts were unable to operate safely during the pandemic and, as a result, now face 

significant backlogs. Court backlogs resulting from the inability of the courts to safely operate 

during the COVID-19 pandemic decreased the government’s ability to administer services. 

Therefore, steps to reduce these backlogs, such as implementing COVID safety, measures to 

facilitate court operations, hiring additional court staff or attorneys to increase the speed of case 

resolution, and other expenses to expedite case resolution are eligible uses. Preliminary 

proposals include exploring the hiring of additional staff within the County Attorney’s Office to 

assist in the backlogs as well as recruitment efforts across the County departments

Expenditure Category 2.14 – Expected Costs $$$ 

$ - Less than $100,000

$$ - $100,000 to $1,000,000

$$$ - $1,000,000 to $5,000,000

$$$$ - More than $5,000,000
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 20

Social Determinants of Health Community Violence Interventions

Given the exacerbation of health disparities during the pandemic and the role of pre-exiting 

social vulnerabilities in driving these disparate outcomes, services to address health disparities 

are presumed to be responsive to the public health impacts of the pandemic. Hillsborough 

County may SLRF Funds to facilitate access to resources that improve health outcomes, 

including services that connect residents with health care resources and public assistance 

programs and build healthier environments such as evidence-based community violence 

intervention programs to prevent violence and mitigate the increase in violence during the 

pandemic. Preliminary Proposals include exploring a Community Engagement Deputy and the 

distribution of Community Policing, Crime Prevention, and Healthy Communities Education 

Materials.

Expenditure Category 3.16 – Expected Costs $$

PREMIUM PAY

Public Sector Employees

Since the start of the COVID-19 public health emergency in January 2020, essential workers 

have put their physical wellbeing at risk to meet the daily needs of their communities and to 

provide care for others. These workers have been and continue to be relied on to maintain 

continuity of operations within Hillsborough County. The County is exploring transformative 

initiatives within the County to utilize SLRF Premium Pay Funds for essential workers.

Expenditure Category 4.1 and 4.2 – Expected Costs $$$$

REVENUE REPLACEMENT

Provision of Government Services

Hillsborough County may use payments from the SLRF Funds for the provision of government 

services to the extent of the reduction in revenue experienced due to the COVID-19 public 

health emergency. For the first reporting period and first calculation of lost revenue for 

December 31, 2020, Hillsborough County has experienced $7,697,320 in “lost revenue” due to 

the COVID-19 pandemic. 

Expenditure Category 6.1

$ - Less than $100,000

$$ - $100,000 to $1,000,000

$$$ - $1,000,000 to $5,000,000

$$$$ - More than $5,000,000
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 21

ADMINISTRATIVE

Hillsborough County may use funds for administering the SLRF Fund program, including costs 

of consultant to support effective management and oversight, including consultation for ensuring 

compliance with legal, regulatory, and other requirements. Pursuant to the SLRF Award Terms 

and Conditions, Hillsborough County is permitted to charge both direct and indirect costs to the 

SLRF Fund award as administrative costs. Directs costs are those that are identified 

specifically as costs of implementing the SLRF Fund program objectives, such as contract 

support, materials, and supplies for projects. Indirect costs are general overhead costs of an 

organization where a portion of such costs are allocable to the SLRF Fund award such as the 

cost of facilities or administrative functions like a director’s office. 

Expenditure Category 7.1 – Expected Costs $$ to $$$

The above preliminary proposals are currently being further developed and their expenditures 

are subject to consideration and approval by the Hillsborough County Board of Commissioners 

and Hillsborough County Executive Committee with consideration and approval by the 

Hillsborough County Delegation as required10: 

SUBSEQUENT REPORTING

As Hillsborough County invests the SLRF Funds, Hillsborough County’s remaining six (6) 

annual Recovery Plans filings will include updates, using qualitative and quantitative data, as 

required on the following areas:

 10 The FAQs for Treasury Reporting indicate submitting a Plan that includes projects that are approved or 

authorized. Though the following list of projects have yet approved or authorized, at the time of the submission 

deadline for this report. By August 31st, consideration and approval will be forthcoming.

$ - Less than $100,000

$$ - $100,000 to $1,000,000

$$$ - $1,000,000 to $5,000,000

$$$$ - More than $5,000,000
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 22

Promoting Equitable Outcomes 

 Hillsborough County will describe the approach to equitable outcomes and progress of

equity goals during the subsequent performance periods.

 Hillsborough County will describe the efforts it undertook to promote equitable outcomes, 

including how programs were designed with equity in mind. When necessary and 

required, Hillsborough County will convey how it considered and measured equity at the 

various stages of the SLRF Fund program, by answering the following questions: 

a. Goals: Are there particular historically underserved, marginalized, or 

adversely affected groups that Hillsborough County intends to serve?

b. Awareness: How equal and practical is the ability for residents or businesses 

to become aware of the services funded by the SLFR Fund program?

c. Access and Distribution: Are there differences in levels of access to benefits 

and services across groups? Are there administrative requirements that result 

in disparities in ability to complete applications or meet eligibility criteria?

d. Outcomes: Are intended outcomes focused on closing gaps, reaching 

universal levels of service, or disaggregating progress by race, ethnicity, and 

other equity dimensions where relevant for the policy objective?

a. When required, Hillsborough County will describe how the planned or current use of 

funds prioritizes economic and equity as a goal, name specific targets intended to 

produce meaningful equity results at scale, and articulates the strategies used to 

achieve those targets. Hillsborough County will also note how the overall equity 

strategy translates into the specific services or programs offered by Hillsborough 

County in the following Expenditure Categories (herein EC): 

I. Negative Economic Impacts (EC 2): assistance to households, small 

businesses, and non-profits to address impacts of the pandemic, which have 

been most severe among low-income populations. This includes assistance 

with food, housing, and other needs; employment programs for people with 

barriers to employment who faced negative economic impacts from the 

pandemic (such as residents of low-income neighborhoods, minorities, 

disconnected youth, the unemployed, formerly incarcerated people, veterans, 

and people with disabilities); and other strategies that provide disadvantaged 

groups with access to education, jobs, and opportunity.

II. Services to Disproportionately Impacted Communities (EC 3): services to 

address health disparities and the social determinants of health, build 

stronger neighborhoods and communities (e.g., affordable housing), address 

educational disparities (e.g., evidence-based tutoring, community schools, 

and academic, social-emotional, and mental health supports for high poverty 

schools), and promote healthy childhood environments (e.g., home visiting, 

child care).
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 23

b. Hillsborough County will also describe the efforts and intended outcomes to promote 

equity using qualitative and quantitative data on how the jurisdiction’s approach 

achieved or promoted equitable outcomes or progressed against equity goals by 

including:

I. A description of any constraints or challenges that impacted project success 

in terms of increasing equity;

II. A describe the geographic and demographic distribution of funding, including 

whether it is targeted toward traditionally marginalized communities.

Community Engagement 

 Hillsborough will describe the use of funds which incorporated written, oral, and other 

forms of input that capture diverse feedback from constituents, community-based 

organizations, and the communities themselves. Where relevant, this description will 

include how funds will build the capacity of community organizations to serve people 

with significant barriers to services, including people of color, people with low incomes, 

limited English proficiency populations, and other traditionally underserved groups.

Labor Practices 

 Hillsborough County will describe workforce practices on any infrastructure projects being 

pursued in EC 5. How projects are using strong labor standards to promote effective and 

efficient delivery of high-quality infrastructure projects while also supporting the economic 

recovery through strong employment opportunities for workers. 

Use of Evidence 

 Hillsborough County will identify whether SLRF Funds are being used for evidencebased interventions and/or if projects are being evaluated through rigorous program 

evaluations that are designed to build evidence. Detailed evidence information for each 

project, as requires, will be included in the Project Inventory sections.

Table of Expenses by Expenditure Category

Below are the EC’s of SLRF Funds. Hillsborough County does not currently have any 

cumulative expenses to date for the reporting period within each category. Subsequent annual 

Recovery Plan Reports will include the cumulative expenses through the reporting dates and 

the additional amount spent within each category since the last annual Recover Plan Reports
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 24

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

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 
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 25

Category Cumulative

expenditures to 

date ($)

Amount spent 

since last 

Recovery Plan

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 

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
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 26

Category Cumulative

expenditures to 

date ($)

Amount spent 

since last 

Recovery Plan

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)

PROJECT INVENTORY

Hillsborough County does not currently have any authorized or approved Project Inventories

through this reporting period, subsequent annual Recovery Plan Reports will include the 

updated project inventories for the respective reporting dates, which will include the following 

information:

Project [Identification Number]: [Project Name]

Funding amount: [Funding amount]

Project Expenditure Category: [Category number, Category Name]

Project overview

• A description of the project that includes an overview of the main activities of the project, 

the approximate timeline, primary delivery mechanisms and partners, if applicable, and 

intended outcomes. 

• Link to the website of the project if available 

• How project contributes to addressing climate change (for infrastructure projects under 

EC 5)

Use of Evidence

• Briefly describe the goals of the project, and whether SLFRF funds are being used for 

evidence-based interventions, the evidence base for the interventions, and/or if projects 

are being evaluated through rigorous program evaluations that are designed to build 
Hillsborough County, New Hampshire 2021 Recovery Plan Performance Report 27

evidence. If a recipient is conducting a program evaluation in lieu of reporting the amount 

of spending on evidence-based interventions, they must describe the evaluation design 

(see Reporting Guidance for additional details that should be included). 

• Identify the dollar amount of the total project spending that is allocated towards 

evidence-based interventions for each project in the Public Health (EC 1), Negative 

Economic Impacts (EC 2), and Services to Disproportionately Impacted Communities 

(EC 3) Expenditure Categories.

Performance Report

• For the Project Inventories in Section 8, Hillsborough County will include key 

performance indicators for your jurisdiction’s major SLFRF funded projects. Report key 

performance indicators for each project, or group projects with substantially similar goals 

and the same outcome measures and will include both output and outcome measures. 

• In addition, Hillsborough County will include the mandatory performance indicators if any

projects in the relevant areas. Hillsborough County will provide data disaggregated by 

race, ethnicity, gender, income, and other relevant factors, if possible. Data will be 

presented in a table and each annual report will include updated data for the 

performance period as well as prior period data.

a. Household Assistance (EC 2.2 & 2.5) and Housing Support (EC 3.10-3.12): 

• Number of people or households receiving eviction prevention services 

(including legal representation)

• Number of affordable housing units preserved or developed

b. Negative Economic Impacts (EC 2): 

• Number of workers enrolled in sectoral job training programs

• Number of workers completing sectoral job training programs

• Number of people participating in summer youth employment programs

c. Education Assistance (EC 3.1-3.5): 

• Number of students participating in evidence-based tutoring programs

d. Healthy Childhood Environments (EC 3.6-3.9): 

• Number of children served by childcare and early learning (pre-school/preK/ages 3- 5)

• Number of families served by home visiting

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 $0

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