State of Wyoming

Recovery Plan 

State and Local Fiscal Recovery 

Funds

2021 Report August 31, 2021

Note: The Recovery Plan Performance Report will provide the public and Treasury information on the 

projects that recipients are undertaking with program funding and how they are planning to ensure 

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

includes the minimum requirements for the Recovery Plan, each recipient is encouraged to add 

information to the plan that they feel is appropriate to provide information to their constituents on efforts 

they are taking to respond to the pandemic and promote an equitable economic recovery. 

Each jurisdiction may determine the general form and content of the Recovery Plan, as long as it 

meets the reporting requirements, and recipients are encouraged to tailor this template to best meet 

their needs. Use of infographics, tables, charts, pictures, case studies, and other explanatory elements 

are encouraged.
State of Wyoming 2021 Recovery Plan Performance Report 1

Notes on using this template

All States and territories, and metropolitan cities and counties with a population that exceeds 250,000 

residents that are recipients of State and Local Fiscal Recovery Funds (SLFRF) awards are required to 

produce a Recovery Plan Performance Report (the “Recovery Plan”). The Recovery Plan provides 

information on the recipient’s projects and how they plan to ensure program outcomes are achieved in an 

effective and equitable manner. It will include key performance indicators identified by the recipient and 

some mandatory indicators identified by Treasury. Each annual Recovery Plan must be posted on the 

public-facing website of the recipient by or on the same date that the recipient submits the report to 

Treasury. 

The initial 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, the Recovery Plan will cover a 12-month period and 

recipients will be required to submit the report to Treasury within 30 days after the end of the 12-month 

period (by July 31). 

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

Instructions:

This document is meant as a suggested template for applicable SLFRF recipients to assist them in 

submitting their Recovery Plan. Recipients should consult the SLFRF Guidance on Recipient 

Compliance and Reporting Responsibilities (Reporting Guidance) located at 

https://home.treasury.gov/system/files/136/SLFRFfg-Compliance-and-Reporting-Guidance.pdf for 

detailed guidance on the submission of this report.

Treasury encourages Recipients to tailor this report to best meet their needs in terms of format and 

content. Treasury recommends the use of infographics, tables, charts, pictures, case studies, and other 

explanatory elements in describing their programs.

Text in italics represents the requirements from the Reporting Guidance and is meant to serve as a 

reference as recipients prepare their Recovery Plan. This instructions page and the text in italics should 

be removed before the final transmitted report is published and submitted to Treasury. 

Additional information around Expenditure Categories is located in Appendix 1 of the Reporting 

Guidance. 

For More Information

More information about the State and Local Fiscal Recovery Fund program and associated reporting 

requirements are located at www.treasury.gov/SLFRP .

Questions on reporting, eligible uses, or other general topics should be directed to SLFRP@treasury.gov.
State of Wyoming 2021 Recovery Plan Performance Report 2

State of Wyoming 

2021 Recovery Plan August 31, 2021 Report

Table of Contents

General Overview3

Executive Summary3

Uses of Funds3

Promoting Equitable Outcomes4

Community Engagement5

Labor Practices5

Use of Evidence5

Table of Expenses by Expenditure Category6

Project Inventory8

Example Project 9

Additional Projects9

Ineligible Activities: Tax Offset Provision 10
State of Wyoming 2021 Recovery Plan Performance Report 3

GENERAL OVERVIEW

Executive Summary 

In this section, provide a high-level overview of the jurisdiction’s intended and actual uses of 

funding including, but not limited to: the jurisdiction’s plan for use of funds to promote a 

response to the pandemic and economic recovery, key outcome goals, progress to date on 

those outcomes, and any noteworthy challenges or opportunities identified during the reporting 

period. See Section C(1) on page 24 of the Reporting Guidance for additional information. 

Proposals for the Future

Wyoming’s Strategy to Survive, Drive, and Thrive

Presented by the Office of Wyoming Governor Mark Gordon June 2021

https://drive.google.com/file/d/1Q3PUey_Il77_I3n7l3cGr6bvPRkqvo5H/view

Included within the body of this report is Wyoming’s Overall “Expenditure Category” 6 

“Revenue Replacement” and the current Governor “Authorized” FY2022 Wyoming 

Department of Corrections “Expenditure Category” 6.1” Provision of Government Services”.

Definitions:

● B-11: Wyoming Statute 9-2-1005 Payment of warrants; budget powers of 

governor; agency budgets; federal funds; new employees. 

○ 9-2-1005 (b)(ii) Authorize revisions, changes, redistributions or increases to 

amounts authorized for expenditure by legislative appropriation acts from fund 

sources identified in W.S. 9-4- 204(t) as special revenue funds, capital project 

funds, debt service funds or proprietary fund types, and from federal funds as 

provided under paragraph (iii) of this subsection, subsections (g) and (q) of this 

section and W.S. 9-4-206, if in his opinion a public welfare emergency exists, 

general fund appropriations can be conserved, agency program requirements 

have significantly changed or unanticipated revenues from fund sources 

specified in this paragraph become available and qualify pursuant to W.S. 9-2-

1006(a). For any revision, change, redistribution or increase in amounts 

authorized for expenditure under this paragraph in excess of one hundred 

thousand dollars ($100,000.00), the governor's office shall:

● AWEC At Will Employee Contract

○ Contract employee position created through the B-11 process approved by 

the Governor limited to the extent of the current fiscal biennium.

Uses of Funds Under Development
State of Wyoming 2021 Recovery Plan Performance Report 4

Describe in further detail your jurisdiction’s intended and actual uses of the funds, such as how 

your jurisdiction’s approach would help support a strong and equitable recovery from the 

COVID-19 pandemic and economic downturn. Describe any strategies employed to maximize 

programmatic impact and effective, efficient, and equitable outcomes. Given the broad eligible 

uses of funds and the specific needs of the jurisdiction, explain how the funds would support the 

communities, populations, or individuals in your jurisdiction. Address how you are promoting 

each of the following Expenditure Categories, to the extent they apply: 

a. Public Health (EC 1)

b. Negative Economic Impacts (EC 2)

c. Services to Disproportionately Impacted Communities (EC 3)

d. Premium Pay (EC 4)

e. Water, sewer, and broadband infrastructure (EC 5)

f. Revenue Replacement EC 6)

Where appropriate, include information on your jurisdiction’s use (or planned use) of other 

federal recovery funds including other programs under the American Rescue Plan such as 

Emergency Rental Assistance, Housing Assistance, and so forth, to provide broader context on 

the overall approach for pandemic recovery.

See Section C(2) on page 24 of the Reporting Guidance for additional information.

Promoting equitable outcomes Under Development

In this section, describe efforts to date and intended outcomes to promote equity. Each annual 

report to follow must provide an update, using qualitative and quantitative data, on how the 

recipients’ approach achieved or promoted equitable outcomes or progressed against equity 

goals during the performance period.

Describe efforts to promote equitable outcomes, including how programs were designed with 

equity in mind. Include how your jurisdiction will consider and measure equity at the various 

stages of the program, including: 

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

affected groups that you intend to serve?

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

become aware of the services funded by the SLFRF?

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?

Describe how your jurisdiction’s planned or current use of funds prioritizes economic and 

racial equity as a goal, names specific targets intended to produce meaningful equity results 
State of Wyoming 2021 Recovery Plan Performance Report 5

at scale, and articulates the strategies to achieve those targets. Explain how your 

jurisdiction’s overall equity strategy translates into the specific services or programs offered 

by your jurisdiction in the following Expenditure Categories: 

a. 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 lowincome 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.

b. 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).

Describe your jurisdiction’s efforts to date 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. Describe any constraints or 

challenges that impacted project success in terms of increasing equity. 

Describe the geographic and demographic distribution of funding, including whether it is 

targeted toward traditionally marginalized communities.

See Section C(3) on pages 24 and 25 of the Reporting Guidance for additional information.

Community Engagement Under Continued Development

The Strike Team in place to develop proposals and do planning for the spending of the SLFRF 

includes representatives from various communities around the state. There are legislators, 

county and municipal officials who are drawing on input from other county and municipal elected 

officials. This is all meant to pull together ideas from all of Wyoming’s communities. 

In addition to this we have asked state agencies to use their existing strategic plans, which were 

built on years of community engagement. For instance proposals related to economic recovery 

from the impacts of COVID-19 are being developed using ideas that came from multiple public 

involvement efforts. 

The Governor’s Office has also been actively soliciting input from Wyoming’s two Tribes to 

coordinate with them. 
State of Wyoming 2021 Recovery Plan Performance Report 6

See Section C(4) on page 25 of the Reporting Guidance for additional information.

Labor Practices Under Development 

Describe workforce practices on any infrastructure projects being pursued (EC 5). How are 

projects 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? For example, report whether any of the following practices are being 

utilized: project labor agreements, community benefits agreements, prevailing wage 

requirements, and local hiring.

See Section C(5) on page 25 of the Reporting Guidance for additional information.

Use of Evidence Perhaps RFP being released

Identify whether SLFRF funds are being used for evidence-based interventions and/or if projects 

are being evaluated through rigorous program evaluations that are designed to build evidence. 

Specifically, in this section, recipients should describe their overall approach for using evidence 

and evaluation, including how a Learning Agenda (either narrowly focused on SLFRF or broadly 

focused on the recipient’s broader policy agenda) could support their overarching evaluation 

efforts in order to create an evidence-building strategy for their jurisdiction. However, detailed 

evidence information for each project should be included in the Project Inventory (see details in 

the Project Inventory section below). 

See Section C(6) on page 26 of the Reporting Guidance for additional information.

Table of Expenses by Expenditure Category

In this section, list the amount of funds used in each Expenditure Category. The table should 

include cumulative expenses to date within each category, and the additional amount spent 

within each category since the last annual Recovery Plan. 

Jurisdictions may modify the table as needed by deleting unused rows where they have not 

expended any funds or by adding columns to more clearly characterize their program 

expenditures over time.

For the initial Recovery Plan, the amounts listed for “Cumulative expenditures to date” and 

“Amount spent since last Recovery Plan” will be equal.

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
State of Wyoming 202

1 Recovery Plan Performance Report7

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 COVID-

19 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 job-

training, 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 
State of Wyoming 202

1 Recovery Plan Performance Report8

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

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
State of Wyoming 2021 Recovery Plan Performance Report 9

6.1 Provision of Government Services $12,169,700.75 $12,169,700.75

7 Administrative and Other

7.1 Administrative Expenses $20,000 $20,000

7.2 Evaluation and data analysis 

7.3 Transfers to Other Units of Government

7.4 Transfers to Nonentitlement Units 

(States and Territories only)

$22,842,433.77 $22,842,433.77

See Section C(7) on page 27 of the Reporting Guidance for additional information.

Project Inventory 

In this section, jurisdictions should provide a description of each project undertaken. See 

Section C(8) on page 27 of the Reporting Guidance for additional information. Below is an 

example of how to present the information noted in the Reporting Guidance, which incorporates 

project details as well as evidence and performance measure information outlined in the 

relevant sections above. This information should be replicated for all of the jurisdiction’s 

projects. 

Project Name: Revenue Loss Fiscal Recovery Funds

Funding amount: $502,756,132.00

Project Identification Number: 21464

Project Expenditure Category: 6, Revenue Replacement

Approximate Timeline: Duration of ARPA SLFRF

Project overview

The Governor’s Office is requesting a B-11 authorizing the allocation of five hundred two 

million seven hundred fifty-six thousand one hundred thirty-two dollars ($502,756,132) 

setting aside and establishing WOLFS Legal Level 110 authorization for the use of 

American Rescue Plan Act (ARPA), State and Local Fiscal Recover Funds (SLRRF) to 

recover the state’s “Calculated” “Revenue Loss” recovery. 

In accordance to U.S. Treasury Guidance 602(c)(1)(C) fiscal staff from the State Auditor’s 

Office, State Budget Department, Legislative Service Office, Economic Analysis Division 

calculated revenue loss amount for FY2020 to equal five hundred two million seven hundred 

fifty-six thousand one hundred thirty-two dollars ($502,756,132). We are selecting the U.S. 

Treasury’s option of using 4.1percent per year, adjusted to 6.2 percent using the 18 months 

for FY2020. Note the following applicable guidance U.S. Treasury Provided or the 

“Counterfactual revenue” table.

Note: “For purposes of measuring revenue growth in the counterfactual trend, recipients 

may use a growth adjustment of either 4.1 percent per year or the recipient’s average 

annual revenue growth over the three full fiscal years prior to the COVID–19 public health 

emergency, whichever is higher.” 

See Section C(6) on page 26 of the Reporting Guidance for additional information.
State of Wyoming 2021 Recovery Plan Performance Report 10

Project Name: Revenue Loss Fiscal Recovery Funds (Continued) SLFRF Recovery 

Calculated-Corrections

Funding amount: $120,965,987.66

Project Identification Number: 21466: 

Project Expenditure Category: 6.1, Provision of Government Services

Approximate Timeline: Duration of ARPA SLFRF

Project overview 

In reference to and a subset of B-11# 21464 Revenue Replacement Expenditure 

Category 6, Fiscal staff are collaborating with the Department of Corrections (DOC) to fund 

its general fund share FY2022 Budget with ARPA SLFRF funds immediately, conserving 

DOC general fund appropriations pursuing the funding of critical government 

operations. Fiscal Staff are also working out the details to continue these activities through 

the upcoming BFY2023 biennium. We will also seek legislative assistance during the 2022 

legislative session to temporarily modify fund distribution statutes, example; WYDOT 

Unrestricted Highway Funds. Both activities will allow us to pursue the accounting 

transactions required under U.S. Treasury guidance to fund the critical operations of state 

government with ARPA, SLFRF Revenue Loss Recovery funds.

Performance Report Request for Proposals (RFP) will be released soon for Consultant 

Reporting included Performance Report

Additional Projects 

Project Name: Governor's Office ARPA Admin

Funding amount: $40,000 (preliminary amount subject to change)

Project Identification Number: 21476: 

Project Expenditure Category: 7.1, Administrative Expenses

Approximate Timeline: Duration of ARPA SLFRF allocation and reporting development.

Project overview 

The Governor’s Office is requested a B-11 authorizing the allocation of forty thousand 

dollars ($40,000) for a contractor that is assisting the Governor’s Office in planning the use 

of ARPA funds for the State of Wyoming. 

The objective is that the Contractor will be responsible for the delivery of a plan for how 

Wyoming could use discretionary funds received as part of the American Rescue Plan Act 

and usher it through a potential special session in July or turn it over to the Governor’s staff 

for implementation. Hereafter, this deliverable shall be referred to as the “plan.” Contractor 

shall diligently meet every primary milestone and specific objective outlined within this 

Scope of Work by the identified date. In the event the Contractor becomes unable to meet 

a deadline described herein, Contractor shall advise the Agency prior to the deadline and 

the Agency will determine whether an alternative deadline is appropriate. In the event that a 

milestone/objective cannot be achieved due to circumstances outside of the control of the 

Contractor, the Agency will provide an alternative reasonable milestone/objective deadline.
State of Wyoming 2021 Recovery Plan Performance Report 11

Performance Report Request for Proposals (RFP) will be released soon for Consultant 

Reporting included Performance Report

Additional Projects 

Project Name: State Budget Department ARPA Administration

Funding amount: $248,100 (preliminary amount subject to change)

Project Identification Number: 21435 

Project Expenditure Category: 7.1, Administrative Expenses

Approximate Timeline: Duration of ARPA SLFRF

Project overview 

The State Budget Department (SBD) is requesting to add two (2) Principal Accountant 

positions (AWECs), ($196,216), and supporting costs, ($2,213 6-IT/$662 -telecom/$2,884 -

building occ.), for the remaining 13-months of the 2021 biennium and 13-months of 

additional duty pay ($18,501) for an existing SBD account to supervise these employees 

including but not limited to other duties assigned. This funding request includes the two 

positions, additional duty pay and IBARS/B-11 upgrades delineating the American Rescue 

Plan Act (ARPA) revenue, developing and maintaining the ARPA “Status of Funds” and 

completing work necessary for reporting the ARPA funding to the US Treasury, Legislature, 

Governor’s office and the public. These are 100% ARPA State Fiscal Relief Funds (SFRF).

Performance Report Request for Proposals (RFP) will be released soon for Consultant 

Reporting included Performance Report

Additional Projects 

Project Name: NEU Local Recovery Funds

Funding amount: $23,895,464.50

Project Identification: 21445 

Project Expenditure Category: 7.4, Transfers to Nonentitlement Units 

Approximate Timeline: Duration of ARPA SLFRF or when funding has been distributed to 

qualified NEUs. 

Project overview 
State of Wyoming 2021 Recovery Plan Performance Report 12

The Governor’s Office requested to increase their budget authority by $23,895,464.50 in 

federal funds as part of the American Rescue Plan Act of 2021 (ARPA).

The funds are being distributed to non-entitlement units. These are municipalities with 

populations of generally less than 50,000. The funds were provided by the United States 

Treasury to the State of Wyoming and the State has distributed the funds to eighty-eight of 

the ninety-seven municipalities. The funds will be distributed in two transfers to the State. 

● For the Project Inventories in Section 8, 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. Jurisdictions may choose to include some indicators for each individual 

project as well as crosscutting indicators. Include both output and outcome measures. 

See Section C(9) on page 27 of the Reporting Guidance for additional information.

● In addition, you must include the mandatory performance indicators if your jurisdiction 

has projects in the relevant areas (this information may be included in each recipient’s 

Recovery Plan as they determine most appropriate). Provide data disaggregated by 

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

presented in a table and each annual report should 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

See Section C(10) on page 27 of the Reporting Guidance for additional information.

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 $
State of Wyoming 2021 Recovery Plan Performance Report 13

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.