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To: Campus Unit Finance Leads, HR Officers and Secondary Contacts
From:  Jonathan Pruitt, Vice Chancellor for Finance and Operations

In response to the impact of the coronavirus (COVID-19), North Carolina has established the NC Pandemic Recovery Office (NCPRO) staffed from Office of State Budget Management (OSBM) to coordinate and track funds. All agencies and institutions must track and report weekly through OSBM all expenditures, encumbrances and lost revenues. The Office of the Vice Chancellor for Finance and Operations (F&O) is leading UNC-Chapel Hill’s efforts to capture information regarding anticipated financial impacts and costs (all funding sources) associated with the COVID-19 event.

Guidance continues to be received frequently from multiple federal and state sources on varying information/reporting requirements. To assist the University with responses, F&O is asking each campus unit to track all financial impacts related to supporting the COVID-19 event for potential reimbursement and for reporting to executive leadership. For clarification on what information units should include, please review Appendix A: Tracking & Time Reporting Guidelines. Campus Unit Finance Leads are responsible to keep a spreadsheet tally of all expenses incurred, track potential lost revenue, retain supporting documentation, and upon request certify COVID-19 expenses.

Spreadsheet collections using Appendix B COVID Template 6_3_2020 will continue for lost revenues and estimated future expenses. All incurred expenditures should be trackable in the ledger. Beginning June 1, 2020, units should use FAECOVID19 in one of the ConnectCarolina Cost Code 1, 2 fields for all expenditure transactions such as AP vouchers and GL journals to identify COVID-19-related operating expenses. There is one exception, for School of Medicine activities reported and tracked in conjunction with UNC Health.

Tracking templates are due from each campus unit by end of day Monday for year-to-date activity through the prior Friday. Templates should be submitted each week on Monday by 5 p.m. starting with June 8, 2020 to the mailbox COVIDFinanceTracking@unc.edu.

Units are responsible for reconciling expenditure estimates and ensuring all are coded properly. On the spreadsheet, Campus Leads can indicate whether costs have been coded in the system. Once coded in the system, data needed for OSBM reporting will be obtained directly. If costs have not yet been coded, more detail is required in the spreadsheet. Meetings will be set up with Campus Leads to review system data and confirm sources of funds and amounts.

Personnel costs for COVID-19 include Communicable Disease Mandatory Employee (CDME) leave/pay provisions, administrative leave, leave under the Families First Coronavirus Response Act (FFCRA), overtime or compensatory time in support of COVID-19, and employees substantially dedicated to COVID-19 activities. To date, personnel costs reported to OSBM have included all those recorded in the system for the segments noted except for employees substantially dedicated to COVID-19 activities. Please review the guidance and links shared under Appendix A. Further instructions will be shared with HR Officers and Finance Leads regarding tracking requirements for employees that are substantially dedicated to COVID-19 activities.

Detailed accounting guidance and information on potential reimbursement opportunities will be provided in a future communication.

If you have any questions, please contact COVIDFinanceTracking@unc.edu.

We appreciate your attention to this matter as the data gathered will help drive critical decisions in response to this evolving situation.

Appendix A:  COVID-19 Tracking & Time Reporting Guidance (below)

Appendix B:  COVID-19 Tracking Template (attached)

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Appendix A: COVID-19 Expense Tracking Guidance (Spring 2020)

Report as COVID

  • Supplies and equipment to support COVID-19 response
    • Personal Protective Equipment (PPE) (examples: N95 masks or gowns in clinical environment)
    • Community Protective Equipment (CPE) (example: surgical masks for staff, faculty and students in campus environment)
    • Enhanced disinfecting cleaning supplies specific to COVID-19
  • Managing and distributing PPE/CPE
  • Public Health and Safety
  • Training specific to COVID-19 (sanitation practices and virtual learning)
  • Centrally-tracked personnel costs
    • Overtime or compensatory time only in support COVID-19 response
    • Time university employee spends at home on admin leave
    • Hazard Premium leave/pay provisions for Communicable Disease Mandatory Employee (CDME)
    • Families First Coronavirus Response Act (FFCRA) leave
  • Payroll expenses for all public health, public safety, health care, human service and similar employees substantially dedicated to COVID-19 response and mitigation
    • Security and Law enforcement to support COVID (Campus Safety)
    • Estimated time/effort to setup for virtual environments for learners
  • Costs associated with setup of virtual learning (e.g. classroom technology investments as supported and outlined in communication from Finance, ITS, and the Provost’s Office))
  • Department or University-funded COVID research
  • Cost of setting up a lab for COVID-19 research
  • Emergency Operations Center
  • Public Service
  • Student Support
  • Student Health
  • Lost revenues from COVID-19 (required reporting to OSBM not currently covered under federal funding from CAREs, FEMA) in the following categories:
    • Fees reimbursements or lost fee income (e.g. parking, dining and housing)
    • Sales and services revenue from reduced operations
    • Conferences/course, programming cancellations
    • Contracts and grants revenues
    • Patient and clinical services
    • Other revenues

Report as Management Costs (FEMA Category Z)

  • Administrative time spent to gather costs and documentation to support FEMA reimbursement (regular and overtime)

DO NOT REPORT AS COVID

  • General staff and faculty meetings in which COVID-19 is only a portion of the agenda
  • Ongoing virtual learning time
  • Faculty deployed to an atypical area, but not COVID-19
  • Teaching regular courses
  • Creation or maintenance of business continuity plans
  • Care of outpatients who present in normal clinic who happen to be COVID +
  • Ongoing virtual care time
  • Clinical trial coordinator interacting with participant who happens to be COVID +

Eligibility Criteria and Useful reference materials

  • FEMA eligibility criteria: Emergency protective measures
  • Coronavirus Relief Fund (CRF) eligibility criteria: Coronavirus Relief Fund (CRF) that was authorized under the Coronavirus Aid, Relief and Economic Security (CARES) Act (P.L. 116-136).
    • Payroll expenses for employees substantially dedicated to COVID-19 mitigation including public health, public safety, health care, human services and similar employees.  Other employees who are both (1) redirected for “substantially different use” and (2) are “substantially dedicated” to COVID-19 response.  See additional federal guidance below.
      • US treasury guidance April 22, 2020, for State, Territorial, Local, and Tribal Governments
      • US treasury updated guidance as of May 28, 2020, new guidance
  • UNC School of Government Emergency Management:>  consolidated list of resources

https://www.sog.unc.edu/resources/microsites/coronavirus-covid-19/emergency-management