Finding Text
The U.S. Department of the Treasury adopted the interim final rule published in the Federal Register on May 17, 2021, which contains rules and regulations for the Coronavirus State and Local Fiscal Recovery Funds (“CSLFRF”). The interim final rule provides for the allowance of premium pay to be paid to eligible workers using CSLFRF. An eligible worker is defined as "groups of workers or, to the extent applicable, individual workers, other than those where the eligible worker receiving premium pay is earning (with premium pay included) below 150 percent of their residing state or county's average annual wage for all occupations, as defined by the Bureau of Labor Statistics Occupational Employment and Wage Statistics, whichever is higher on an annual basis; OR the eligible worker receiving premium pay is not exempt from the Fair Labor Standards Act overtime provisions". Furthermore, the State of Alabama's average annual wage ($55,350) for all occupations is higher than Monroe County’s average annual wage ($47,260) on an annual basis. This guidance would require any employees earning over $83,025 (150 percent of $55,350) annually to be ineligible for premium pay. During fiscal year 2022, it was determined two employees earning more than $83,025 received premium pay. The premium pay was $3,497.60 per employee for a total of $6,995.20. Procedures were not in place to ensure the Commission's compliance with CSLFRF regulations. As a result, the Commission failed to comply with CSLFRF rules and issued premium pay to ineligible workers. Recommendation The Commission should ensure premium pay is issued only to eligible workers.