Lucas County, Ohio

Recovery Plan 

State and Local Fiscal Recovery 

Funds

2021 Report

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.
Lucas County, Ohio 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/SLFRF-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.
Lucas County, Ohio 2021 Recovery Plan Performance Report 2

[Recipient’s Name} 

202x Recovery Plan

Table of Contents

General Overview........................................................................................................................3

Executive Summary ..................................................................................................................3

Uses of Funds ...........................................................................................................................3

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

Community Engagement...........................................................................................................6

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

Use of Evidence ........................................................................................................................7

Table of Expenses by Expenditure Category ............................................................................7

Project Inventory.......................................................................................................................10

Example Project .....................................................................................................................10

Additional Projects...................................................................................................................10

Ineligible Activities: Tax Offset Provision .............................................................................10
Lucas County, Ohio 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. 

Lucas County will finalize State and Local Fiscal Recovery Funds (SLFRF) investment strategy 

when two particular benchmarks are met: 

1. The U.S. Department of the Treasury releases its Final Rule

2. Feedback from County offices and the public at large is obtained

Upon the attainment of these targets, the Lucas County Board of Commissioners will synthesize 

collected data and use a data-driven approach to allocate to maximize the impact of SLFRF 

funds to achieve the following objectives:

• Support COVID-19 mitigation in order to slow the spread of the virus to protect 

vulnerable populations 

• Ensure that the county-delivered services on which Lucas County residents depend are 

subject to as little disruption as possible

• Stabilize the local economy to speed the recovery and facilitate the growth of 

opportunities for businesses and households, paying particular attention to equity for 

traditionally underserved populations 

Lucas County has yet to commit any portion of our SLFRF funds. The Board of Lucas County 

Commissioners is working with the Lucas County Auditor to develop an accurate picture of 

county-wide revenue loss. In addition, the Commissioners have begun to develop a public 

engagement strategy designed to obtain and integrate community input into the spending plan. 

Uses of Funds

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)
Lucas County, Ohio 2021 Recovery Plan Performance Report 4

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.

As stated in the Executive Summary, Lucas County has neither spent nor committed any 

SLFRF funds from its allocation. The Commissioners plan to utilize them to address the 

negative economic impacts of the COVID-19, bring the pandemic under control, and facilitate 

broad-based access to government services provided by Lucas County.

Lucas County has also received Emergency Rental Assistance funding both through the 

Consolidated Appropriations Act of 2021 and through the American Rescue Plan. To actualize 

economies of scale and to simplify the application process for our residents, Lucas County has 

collaborated with our county seat, the City of Toledo, to create a unified program managed by 

the City.

Our Office of Management and Budget is in contact with the Lucas County Auditor’s office to 

ensure that revenue replacement calculations accurately reflect actual gaps in revenue in 

compliance with the formula provided by the Treasury. 

Promoting equitable outcomes 

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?

Lucas County is developing a strategy to deploy SLFRF funds in a manner that will 

provide a measurable benefit to communities of color and low to moderate-income 

Lucas County residents in conjunction with our Diversity and Inclusion Director. 

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

become aware of the services funded by the SLFRF?

The particular uses of SLFRF are not finalized. Lucas County is however committed 

to the development of an outreach strategy that includes a survey that is currently in 

development. 

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?

In its process of SLFRF fund allocation, Lucas County is committed to equity in both 

access and impact and is actively engaging our Diversity and Inclusion Director to 

ensure that the access to and impacts of the funding reflect the needs of the diverse 

residents of the county. 
Lucas County, Ohio 2021 Recovery Plan Performance Report 5

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?

As stated in section c., in its process of SLFRF fund allocation, Lucas County is 

committed to equity in both access and impact of the funding in order to reflect the 

needs of the diverse residents of the county. We are in consultation with our Diversity 

and Inclusion Director to produce a process whereby barriers to participation resulting 

from race, ethnicity, gender, and income are effectively addressed.

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 

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.

As stated in section c., in its process of SLFRF fund allocation, Lucas County is 

committed to equity in both access and impact of the funding to reflect the needs of 

the diverse residents of the county. We are in consultation with our Diversity and 

Inclusion Director to produce a process whereby barriers to participation resulting 

from race, ethnicity, gender, and income are effectively addressed.

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).

As stated in section c., in its process of SLFRF fund allocation, Lucas County is 

committed to equity in both access and impact of the funding to reflect the needs of 

the diverse residents of the county. We are in consultation with our Diversity and 

Inclusion Director to produce a process whereby barriers to participation resulting 

from race, ethnicity, gender, and income are effectively addressed.

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. 
Lucas County, Ohio 2021 Recovery Plan Performance Report 6

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.

As stated in section c., in its process of SLFRF fund allocation, Lucas County is committed to 

equity in both access and impact of the funding to reflect the needs of the diverse residents of 

the county. We are in consultation with our diversity and inclusion director to produce a process 

whereby barriers to participation resulting from race, ethnicity, gender, and income are 

effectively addressed.

Community Engagement 

Describe how your jurisdiction’s planned or current use of funds incorporates written, oral, and 

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

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

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

Lucas County is currently in the process of developing an outreach strategy that prioritizes 

community engagement through a community survey. The survey will be promoted through 

earned and social media. We have also initiated discussions with the City of Toledo and 

stakeholders and partners throughout Lucas County to foster a transparent and inclusive 

process as the County determines the most impactful uses of SLFRF funds. 

Labor Practices 

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.

While Lucas County has not committed any funds to date for infrastructure projects, the county

is dedicated to ensuring labor for projects funded through Lucas County meet a minimum 

threshold for labor fairness. In all instances where the law permits, therefore, contractors 

performing construction projects with dollars directed by Lucas County in an amount greater 

than $100,000 must agree to a project labor agreement (PLA). The PLA helps to ensure that 

skilled tradespeople are employed on these projects, are compensated fairly, and enjoy safe 

worksites. 

To ensure that Lucas County’s commitment to fair labor practices are prioritized as we deploy 

SLFRF funding, we will engage the Toledo Lucas County Workforce Development Board, area 

workforce partners, businesses throughout the county, and the labor community to evaluate and 

implement the strategy to invest these dollars.
Lucas County, Ohio 2021 Recovery Plan Performance Report 7

Use of Evidence 

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.

The Lucas County Board of Commissioners is prioritizing evidence-based criteria for all SLFRFfunded projects. Allocation of county-allocated SLFRF funds will measure not only outputs, but 

will predict outcomes as well to ensure that uses of funds:

• Make a measurable impact on the slowing of the COVID-19 virus in order to ensure that 

Lucas County makes a meaningful contribution to bringing the pandemic to an end

• Provide Lucas County residents and businesses with expanded opportunity to obtain 

employment and business growth

• Bring government staffing levels for those operations harmed by the pandemic to prepandemic levels so that County-delivered services continue to meet the needs and 

expectations of our residents 

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 $0.00 $0.00

1.2 COVID-19 Testing $0.00 $0.00

1.3 COVID-19 Contact Tracing $0.00 $0.00

1.4 Prevention in Congregate Settings (Nursing 

Homes, Prisons/Jails, Dense Work Sites, 

Schools, etc.)

$0.00 $0.00

1.5 Personal Protective Equipment $0.00 $0.00
Lucas County, Ohio 2021 Recovery Plan Performance Report 8

Category Cumulative

expenditures to 

date ($)

Amount spent 

since last 

Recovery Plan

1.6 Medical Expenses (including Alternative Care 

Facilities)

$0.00 $0.00

1.7 Capital Investments or Physical Plant Changes 

to Public Facilities that respond to the COVID19 public health emergency

$0.00 $0.00

1.8 Other COVID-19 Public Health Expenses 

(including Communications, Enforcement, 

Isolation/Quarantine)

$0.00 $0.00

1.9 Payroll Costs for Public Health, Safety, and 

Other Public Sector Staff Responding to 

COVID-19

$0.00 $0.00

1.10 Mental Health Services $0.00 $0.00

1.11 Substance Use Services $0.00 $0.00

1.12 Other Public Health Services $0.00 $0.00

2 Expenditure Category: Negative Economic 

Impacts

2.1 Household Assistance: Food Programs $0.00 $0.00

2.2 Household Assistance: Rent, Mortgage, and 

Utility Aid 

$0.00 $0.00

2.3 Household Assistance: Cash Transfers $0.00 $0.00

2.4 Household Assistance: Internet Access 

Programs

$0.00 $0.00

2.5 Household Assistance: Eviction Prevention $0.00 $0.00

2.6 Unemployment Benefits or Cash Assistance to 

Unemployed Workers

$0.00 $0.00

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

Supports or Incentives)

$0.00 $0.00

2.8 Contributions to UI Trust Funds* $0.00 $0.00

2.9 Small Business Economic Assistance (General) $0.00 $0.00

2.10 Aid to nonprofit organizations $0.00 $0.00

2.11 Aid to Tourism, Travel, or Hospitality $0.00 $0.00

2.12 Aid to Other Impacted Industries $0.00 $0.00

2.13 Other Economic Support $0.00 $0.00

2.14 Rehiring Public Sector Staff $0.00 $0.00

3 Expenditure Category: Services to 

Disproportionately Impacted Communities

3.1 Education Assistance: Early Learning $0.00 $0.00

3.2 Education Assistance: Aid to High-Poverty 

Districts

$0.00 $0.00

3.3 Education Assistance: Academic Services $0.00 $0.00

3.4 Education Assistance: Social, Emotional, and 

Mental Health Services 

$0.00 $0.00

3.5 Education Assistance: Other $0.00 $0.00
Lucas County, Ohio 2021 Recovery Plan Performance Report 9

Category Cumulative

expenditures to 

date ($)

Amount spent 

since last 

Recovery Plan

3.6 Healthy Childhood Environments: Child Care $0.00 $0.00

3.7 Healthy Childhood Environments: Home Visiting $0.00 $0.00

3.8 Healthy Childhood Environments: Services to 

Foster Youth or Families Involved in Child 

Welfare System 

$0.00 $0.00

3.9. Healthy Childhood Environments: Other $0.00 $0.00

3.10 Housing Support: Affordable Housing $0.00 $0.00

3.11 Housing Support: Services for Unhoused 

persons 

$0.00 $0.00

3.12 Housing Support: Other Housing Assistance $0.00 $0.00

3.13 Social Determinants of Health: Other $0.00 $0.00

3.14 Social Determinants of Health: Community 

Health Workers or Benefits Navigators 

$0.00 $0.00

3.15 Social Determinants of Health: Lead 

Remediation

$0.00 $0.00

3.16 Social Determinants of Health: Community 

Violence Interventions 

$0.00 $0.00

4 Expenditure Category: Premium Pay

4.1 Public Sector Employees $0.00 $0.00

4.2 Private Sector: Grants to other employers $0.00 $0.00

5 Expenditure Category: Infrastructure

5.1 Clean Water: Centralized wastewater treatment $0.00 $0.00

5.2 Clean Water: Centralized wastewater collection 

and conveyance

$0.00 $0.00

5.3 Clean Water: Decentralized wastewater $0.00 $0.00

5.4 Clean Water: Combined sewer overflows $0.00 $0.00

5.5 Clean Water: Other sewer infrastructure $0.00 $0.00

5.6 Clean Water: Stormwater $0.00 $0.00

5.7 Clean Water: Energy conservation $0.00 $0.00

5.8 Clean Water: Water conservation $0.00 $0.00

5.9 Clean Water: Nonpoint source $0.00 $0.00

5.10 Drinking water: Treatment $0.00 $0.00

5.11 Drinking water: Transmission & distribution $0.00 $0.00

5.12 Drinking water: Transmission & distribution: 

lead remediation

$0.00 $0.00

5.13 Drinking water: Source $0.00 $0.00

5.14 Drinking water: Storage $0.00 $0.00

5.15 Drinking water: Other water infrastructure $0.00 $0.00

5.16 Broadband: “Last Mile” projects $0.00 $0.00

5.17 Broadband: Other projects $0.00 $0.00

6 Expenditure Category: Revenue Replacement
Lucas County, Ohio 2021 Recovery Plan Performance Report 10

Category Cumulative

expenditures to 

date ($)

Amount spent 

since last 

Recovery Plan

6.1 Provision of Government Services $0.00 $0.00

7 Administrative and Other

7.1 Administrative Expenses $0.00 $0.00

7.2 Evaluation and data analysis $0.00 $0.00

7.3 Transfers to Other Units of Government $0.00 $0.00

7.4 Transfers to Nonentitlement Units 

(States and Territories only)

$0.00 $0.00

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.

Example Project 

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 

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 
Lucas County, Ohio 2021 Recovery Plan Performance Report 11

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

(EC 3) Expenditure Categories.

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

Additional Projects 

Project [Identification Number]: [Project Name]

Funding amount: [Funding amount]

Project Expenditure Category: [Category number, Category Name]

Performance Report

• 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)
Lucas County, Ohio 2021 Recovery Plan Performance Report 12

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

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

are not required at this time.

Item Amount

a. Revenue-reducing Covered Changes $

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

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

provision.