ORA  *  Dale County Commission  Commission Meeting Minutes = December 14, 2021  The Dale County Commission convened in a regular session Tuesday, December 14, 2021. The following members were present: Chairman Steve McKinnon; District One Commissioner Chris Carroll; District Two Commissioner Donald O. Grantham; District Three Commissioner Charles W. Gary; and District Four Commissioner Frankie Chairman McKinnon called the meeting to order at 10:00am. Commissioner Wilson opened  Wilson.  with the Pledge of Allegiance. Commissioner Carroll followed with prayer.  APPROVED = AGENDA  Commissioner Gary made a motion to approve the agenda with the addition of Resolution for  Expenditure of ARPA Funds for COVID-19 Related Leave Pay.  Commissioner Wilson seconded the motion, all voted aye. Motion carried.  APPROVED  MEMORANDUM OF WARRANTS  Commissioner Carroll made a motion to approve the following Memorandum of Warrants:  Accounts Payable Check Numbers 91551-91750. Payroll Check Numbers: 154782-1 154784. Direct Deposit Check Numbers: 40422-40562.  Commissioner Wilson seconded the motion, all voted aye. Motion carried.    Dale County Commission  Commission Meeting Minutes - December 14,2021  Page2of4  APPROVED  NOVEMBER 23, 2021 MINUTES  Commissioner Wilson made a motion to approve the Minutes of the Commission Meeting  on November 23, 2021.  Commissioner Gary seconded the motion, all voted aye. Motion carried.  APPROVED - PERSONNEL  Commissioner Wilson made a motion to approve the following:  Shane T. Childs - Jailer - Jail - New Hire Wendi Ward - Engineer Clerk - R&B - New Hire  Commissioner Grantham seconded the motion, all voted aye. Motion carried.  APPROVED - SURPLUS ASSETS - SHERIFF OFFICE  Commissioner Carroll made a motion to approve to surplus the following for the Sherifs  office:  Asset# 2040 - 2000 Ford Expedition - 1FMRUISLSYLBB3454 Asset# 3832-2014 Chevrolet Tahoe C15 - 1GNLC2E00ER177862  Commissioner Wilson seconded the motion, all voted aye. Motion carried.  APPROVED - REMOVE CAPITAL ASSETS - SHERIFF OFFICE  Commissioner Gary made a motion to remove capital assets from the Sheriff's office list.  See Exhibit 1.  Commissioner Grantham seconded the motion, all voted aye. Motion carried.  APPROVED - SEEK BIDS - TRAINING FACILITY  Commissioner Wilson made a motion to approve to seek bids for additional awning and  concrete apron at the Training Facility.  Commissioner Carroll seconded the motion, all voted aye. Motion carried.    Dale County Commission  Commission Meeting Minutes - December 14, 2021  Page3of4.  APPROVED - AMENDMENT TO IAC AGREEMENT - ARPA FUNDS  Commissioner Gary made a motion to approve an Amendment to IAC Maintenance and  Support Agreement. See Exhibit 2.  Commissioner Wilson seconded the motion, all voted aye. Motion carried.  APPROVED - PROGRAM DIRECTOR-A ARPAF FUNDS  Commissioner Carroll made a motion to approve a Designation of a Program Director for Projects Funded with the County's American Rescue Plan Act (ARPA) Fiscal Recovery  Funds. See Exhibit 3  Commissioner Grantham seconded the motion, all voted aye. Motion carried.  APPROVED - DIRECT ADMIN PERSONNEL COSTS - ARPA FUNDS  Commissioner Gary made a motion to approve expenditure of American Rescue Plan, Act (ARPA) Funds for Direct Administrative Personnel Costs for ARPA funds. See Exhibit 4. Commissioner Grantham seconded the motion, all voted aye. Motion carried.  APPROVED -IAC JOINT BIDDING PROGRAM = ARPA FUNDS  Commissioner Grantham made a motion to approve a Resolution and Agreement to  Participate in IAC Joint Bidding Program. See Exhibit 5.  Commissioner Wilson seconded the motion, all voted aye. Motion carried.  APPROVED - INVESTMENT OF FUNDS - ARPA FUNDS  Commissioner Gary made a motion to approve Resolutions for Investment of American  Rescue Plan Funds of ARPA funds. See Exhibit 6.  Commissioner Wilson seconded the motion, all voted aye. Motion carried.    Dale County Commission  Commission Meeting Minutes - December 14, 2021  Page 4of4  APPROVED VENTILATION PROJECTS - ARPA FUNDS  Commissioner Grantham made a motion to approve to submit two ventilation projects, Jail  and Government buildings, to the IAC Program for review.  Commissioner Carroll seconded the motion, all voted aye. Motion carried.  APPROVED - RENOVATION PROJECT - ARPA FUNDS  Commissioner Gary made a motion to approve to submit a renovation project, create a mental health and medical care area in the County Jail, to the IAC Program for review. Commissioner Wilson seconded the motion, all voted aye. Motion carried.  APPROVED - COVID-19 RELATED LEAVE - ARPA FUNDS  Commissioner Carroll made a motion to approve Resolution for expenditure of ARPA funds  for COVID-19 Related Leave expenses. See Exhibit7 7.  Commissioner Gary seconded the motion, all voted aye. Motion carried.  ANNOUNCEMENT = NEXT REGULAR MEETING  Chairman McKinnon announced that the next regular meeting of the Dale County  Commission will be Tuesday, January 11, 2022 at 10:00am.  ADJOURNMENT: CONFIRMATORY STATEMENT  Commission Gary made a motion to adjourn the meeting. Commissioner Grantham  seconded the motion. All voted aye. Motion carried.  Itis hereby ordered the foregoing documents, resolutions, etc., be duly confirmed and entered into the minutes of the Dale County Commission as its official actions.  Sh WK  Steve McKinnon, Chairman    Exhibit 1  SHERIFF WALLYOLSON P.O. Box 279(113 W. Reynolds Street) Ozark, AL. 36361  E-mail: wolson@daleso.com Telephone 334-774-2335 Fax 334-774-2909  December 1, 2021  Tot the Dale County Commissioners  Irespectfully: ask the following items be removed from our inventory:  348 900  Security System At. Jail Emergency Response System  2001-11-21 2002-04-29 2001-07-19  Was replaced  Replaced with new radio system Ground hog Camera system Old out of dated stopped working Replaced when phone system up  1983 Surveillance equipment  2010 24 hr. communication recorder 2005-05-11  graded Never: seen it ? Still have equipment. Upgraded Crashed & replaced ? Destroyed Level Plains remove remove Remove Remove  2056 1981 white RD2 Trailer 2086 Response System 2088 Project lifesaver 3649 Dell Power Edge 2600 3662 Dual Channel Audio Controller 3663 Sting Digital Video Recording 3667 Phoenix model 25 3686 Ken 450-480: 25-40w 3669 1FMPU15515LA78320 3672 Camera & card Access System 3677 Model 25 Rescue Tool 3683 VICJPSC-Voter, Convention 3686 Ken 450-480 Repeater Level  1990-01-01 2002-04-25 2002-03-14 2003-08-27 2004-10-29 2004-11-24 2005-04-15 2005-09-28 2006-02-03 2006-04-19 2006-05-17  No longer in use. Instorage at Dowling Donated to Midland Cityi in 2020  Analog Plains equipment 3772 Antennae System Region 2 3814 Courthouse outside security camera system 2040 2000 Ford Expedition 1FMRU1515YLB83454 3832 2014 Chevrolet Tahoe C15 16NLC2E00ER1777862  3754 CVII-9-KIT-GRY Communication 2008-03-14  Replaced with Motorola System Bought for Houston County under grant Updated/replaced  2010-09-17 2011-08-31  To be donated to Town of Newton  Thank you for your assistance in this matter. Ifany question feel free to contact me at 334-774-2335.  Sincerely,  Sheriff, Dale County  &    Exhibit 2  Amendment to the Association of County Commissions of Alabama Investing in Alabama Counties Program Maintenance and Support  Member:ampAgreement  Whereas the Association of County Commissions of Alabama (the "Association") and the  DAl County Commission (the' County)previously entered into al Maintenance and Support Membership Agreement (the' "Agreement") for the administration, planning, management, and completion support int the areas of educational, intergovernmental, compliance, and technical assistance related to the use off funds received byt the County from the American Rescue Plan Act of 2021 by and through the Whereas, to ensure that all participating counties share an equitable portion oft the cost to support the IAC program andi to allowf for the best delivery yofservices, the IAC Operations Council recommended tot the Association's Board of Directors thati ite establish a minimum feei for all participating counties; and Whereas, on November 17, 2021, the Association's Board of Directors approved the recommendation byt the IAC Operations Council to establish a minimum fee of 3% oft the American Rescue Plan Act fiscal recovery The Association and the County hereby enter into this Amendment to the Maintenance and Support Paragraph 3 oft the Agreement shall be deleted in its entirety and replaced with the following: 3. Inr maintenance and support oft the Association's Investing in Alabama Counties Program, the County hereby agrees that it will appropriate to the Association at flati fee of6 6% ont thet first $7 million in funds to be received and 4% on anyf funds to! be received in excess of $7 million, excluding funds designated as Revenue Loss as defined by" Treasury's Interim Final Rule. Inr no case, however, shall thet feel bel less than 3% ofthe total funds received by the County, regardless oft the amount of funding designated as Revenue Replacement  Association's Investing in Alabama Counties (IAC) program; and,  funds received by the County.  Membership. Agrement(hereinafter"Amendment"),  Funds.  All other terms and conditions oft the Agreement shall remain the same.  Executed on this the_ KHhayd of brcnkcap  THE COUNTY  ASSOCIATION OF COUNIYCOMMSSIONSOF  ALABAMA By:  Signature of AuthorizedAgent  Title  Title  E    Exhibit3  RESOLUTION FOR DESIGNATION OF A PROGRAM DIRECTOR FOR PROJECTS  FUNDED WITH THE COUNTY'S  AMERICAN RESCUE PLAN ACT FISCAL RECOVERY FUNDS  WHEREAS, Dale County Alabama (the "County") has received American Rescue Plan Act fiscal recovery funds ("ARPA funds") and is charged with ensuring that such funds are administered in  accordance with state and federal law; and  WHEREAS, federal requirements governing the management and administration of ARPA funds require the designation of an individual responsible for the administration of ARPA funded projects  (hereafter, Program Director"); and  WHEREAS the Dale County Commission (he Commission') has determined that it would be appropriate to designate a County employee as the Program Director for projects funded with ARPA Funds.  NOW, THEREFORE, BE ITI RESOLVED BY THE COMMISSION as follows:  1. The County hereby appoints County Administrator, Cheryl Ganey, to act as the Program Director for the administration of ARPA funded projects authorized by resolution of the Commission andi in accordance with the policies and procedures for project administration adopted by the Commission. 2. The County Administrator, Cheryl Ganey, shall serve as the Program Director for all ARPA funded projects, unless another individual is later designated as the Program Director for ARPA funded  projects orf for as specific ARPA funded project.  INWITNESS WHEREOF, the Dale County Commission has caused this Resolution to be executed in  its name and on its behalf by its Chairman on the 14th day of December, 2021.  Shag  Steve McKinnon, Chairman Dale County Commission    Exhibit 4  RESOLUTION FOR EXPENDITURE OF AMERICAN RESCUE PLAN ACT FUNDS  FOR DIRECT ADMINISTRATIVE PERSONNEL COSTS  WHEREAS, Dale County Alabama (the' "County") has received American Rescue Plan Act fiscal recovery funds ("ARPA funds") andi is charged withe ensuring that such funds are expended in accordance  with state and federal law; and  WHEREAS, payment of the cost of payroll and covered benefits for employees to the extent the employee's time is spent on activities directly related tot the administration of ARPA funds or ARPA funded projects (collectively, "the administration of ARPA funds") is an eligible use of ARPA funds; and  WHEREAS, the Dale County Commission (the Commission") has determined that appropriating ARPA funds for the cost of payroll and covered benefits for employees while engaging in activities directly related tot the administration of ARPA funds is an necessary, eligible, and reasonable use of these funds. 1) The County shall use ARPA funds to cover the costs of payroll and covered benefits ofe employees, tot the extent the employee's time is spent on activities directly related tot the administration of ARPA funds ina accordance with the implementation policies and procedures set forth in Exhibit A tot this Resolution, the 2) The Commission Chairman and County Administrator are authorized to expend ARPA funds in accordance with the provisions oft this Resolution for any and all costs of payroll and covered benefits of employees to the extent the employee's time was spent on activities directly related tot the administration of ARPA funds for any pay period beginning on or after March 3, 2021, and ending on or before December 3) Expenditure of these funds, as authorized by this Resolution, shall be contingent on the continued appropriation and availability of ARPA funds for this purpose and in no event shall be used for any time  NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION as follows:  provisions of which are fully adopted and incorporated herein by reference.  31, 2024.  prior tol March 3, 2021, or any pay period ending after December 31, 2024.  INV WITNESS WHEREOF, thel Dale County Commission has caused this Resolution to be executed  ini its name and on its behalf by its Chairman on the 14th day of December, 2021.  sh 7K Steve McKinnon, Chairman Dale County Commission    Exhibit5 5  RESOLUTION AND. AGREEMENT TO PARTICIPATE IN THE JOINT BIDDING PROGRAM FOR COUNTIES PARTICIPATING IN INVESTING IN ALABAMA COUNTIES, Al PROGRAM OF THE  ASSOCIATION OF COUNTY COMMISSIONS OF ALABAMA  WHEREAS, Section 40-16-50(b), Code of Alabama 1975, authorizes two or more counties in the state to enter into agreements for thej joint bidding and purchase of items required tol bel bid under Alabama's competitive bid law (SS 41-16-50 et seq., Code of Alabama 1975); and  WHEREAS, the Association of County Commissions of Alabama (the Association") has agreed toa administer aj joint bidding program pursuant to S 40-16-50(b) for counties participating in the Association's Investing in Alabama Counties ("IAC")p program for the joint bidding of certain equipment, materials, and supplies required to be competitively bid under Alabama's competitive bid law (the' "IAC  joint bidding program" or' "program"); and  WHEREAS, pursuant to S 41-16-50, each county participating int the IAC program that desires to participate in the IAC joint bidding program is required to adopt a similar resolution, signifyingi its desire  top participate and its agreement to the terms and conditions of participation; and  WHEREAS, the Dale County Commission (the' "Commission"). desires to join and participate in the IAC joint bidding program and understands and agrees tot the procedures as set out below: 1) That the Association, ar non-profit organization devoted toy providing support ands services toi its membership oft the counties in Alabama, shall provide administrative services tot the program, and in  this regard, shal!:  oversee the development of written specifications for each item to be bid, provide notice byr mail or as otherwise authorized by Alabama's competitive bid law to open bids pursuant to bid specifications ati its office at 21 North Jackson Street in provide other services as necessary excluding the awarding of the contracts. That to participate in the program, the Commission shall forward to the Association the  respective bidders for each item tol bej jointly bid as required by law,  Montgomery, Alabama, and  2)  names and addresses ofe each person or company who has submitted a written request to bei included in solicitations of bids for a particular item (its' vendor list"), and that following receipt of said vendor lists, the Association shall mail, or as otherwise authorized by Alabama's competitive bid law, appropriate bid specifications to each applicable person or company ift that particular item is being bid, as provided in  $41-16-54.  3) That in compliance with S4 41-16-54, the Commission shall not be eligible toy purchase an item under a contract awarded through the program unless it has provided the Association with its vendor  list for that item, if such al list is held by the County.    Exhibit 5  4) That the Association will provide the Commission notice ofe each solicitation for bid and in compliance with $41-16-54, the Commission shall post said notice on al bulletin board in the County's  purchasing office.  5) That in compliance with $41-16-54, the Commission agrees that it shall not! be eligible to purchase an item under a contract awarded through the program unless it has posted such notice. 6) That following the opening of bids, ay pre-designated county commission will serve as awarding authority for the IAC joint bidding program and shall determine the lowest responsible bidder and award any contract bid through the program ata a regular meeting of the designated county  commission as announced att the opening of bids.  7) That the Association shall not serve as the awarding authority for any item bid through the 8) That participation in the program is strictly voluntary, and that, subject to the conditions set outi inp paragraphs 2,3,4,a and 5, once a contract has been awarded for a particular item bidt through the program, the Commission may purchase thati item during the contract period under the terms of and at the price established under the contract, but shall not be required to purchase any particular item under  program.  the contract awarded through the program.  9) That if the Commission decides toj purchase an item other than through the program, it must 10) That following the award of a contract under the program, purchases ofi items through the program by the Commission shall be made directly from the successful bidder by the County pursuant to its own purchasing policy, and that there shall be noj joint purchasing agent representing the program or  separately bid thati itemi ifs such bidding is required! by Alabama's competitive bid law.  any counties participating ini the program.  11) That the Commission shall remain a member oft the program so long as it desires and agrees toj participate in this joint bidding agreement under its terms and conditions, and that the Commission shall give at least thirty (30) days notice in writing tot the Association of its intent tot terminate its participation in the program and the date on which its participation will terminate.  12) That following the termination of the Commission's participation in the program, the Commission shall be removed from the program andi from any. correspondence or advertisement regarding  the program or any item to be bid under its terms and conditions.  13) That following its termination from the program, the Commission shall not be eligible to make purchases under thet terms and at the cost of the contract award for ap particular item, and will be required to  bid each item on its own under the requirements of Alabama's competitive bid law.  14) That this resolution, once adopted by the Commission, shall serve as its agreement and contract with all other counties participating in the program for the joint bidding of certain items required to  bel bid under Alabama's competitive bid law.    Exhibit5 5  15) That prior to soliciting any bids fori items to bej jointly bid under the program, the Association 16) That for a county to purchase an item through the program, iti must havej joined the program by adopting this resolution prior tot the solicitation of bids for that item, butt that once the county has joined the program, it shall remain a member, and subject tot the conditions set out inj paragraphs 2, 3,4, and 5 above, shall be eligible for thep purchase of all items thereafter bid under thep program until and unless it  shall forward al list of all participating counties to the Office of Examiners of Public. Accounts.  terminates its participation as set outi in paragraphs 11, 12, and 13 above. bidding program as set out above, and desires to participate in said program.  BE IT RESOLVED BYTHE COMMISSION thati it agrees to all terms and conditions oft the IACj joint BE IT FURTHER RESOLVED that iti is thei intent oft the Commission by adoption of this resolution to enter into aj joint bidding agreement with all other counties participating in the IAC joint bidding  program.  BE IT FURTHER RESOLVED that a copy oft this resolution bei immediately forwarded to the Association with a request that the Dale County Commission be included int the IAC joint bidding program for alli items bid through the program until and unless notified oft the County's desire tot terminate its participation under the procedures set out in paragraphs 11, 12, and 13 above.  IN WITNESS THEREOF, the Dale County Commission has caused this Resolution to be executed in tis name and oni its behalf by its Chairman on this the 14th day of December, 2021.  sh. K Steve McKinnon, Chairman, Dale County Commission    Exhibit 6  RESOLUTION RESCUE PLAN FUNDS  TO ADOPT A POLICY FOR THE INVESTMENT OF AMERICAN  WHEREAS, Dale County, Alabama has and will receive American Rescue Plan Act State and Local Recovery (ARPA) fund payments from the United States Department ofTreasury (the  "Treasury Department"); and  WHEREAS, guidance issued by the Treasury Department authorizes recipients of ARPA WHEREAS, the County is authorized to invest funds in accordance with the provisions of WHEREAS, the Dale County Commission (the "Commission"): has determined that it is necessary to adopt policies and procedures to ensure the efficient and uniform investment of NOWTHEREFORE, BE IT RESOLVED BY THE COMMISSION as follows: ARPA funds not presently needed for the administration and implementation of projects or for other uses authorized by the American Rescue Plan Act may be invested in accordance with the policies and procedures set forth in the attached "Investment Policy for the Investment  fund payments to retain interest earned on the investment oft these funds; and  Section 11-81-21, Alabama Code 1975; and  ARPA funds in conformance with state and federal law.  of American Rescue Plan Funds."  IN WITNESS WHEREOF, the Dale County Commission has caused this Resolution to be executed in its name and on its behalfby its Chairman on the 14th day of] December, 2021.  Sfh ZAifan Steve McKinnon Chairman Dale County Commission    Exhibit 6  Investment Policy: For the Investment of American Rescue Plan Funds  Scope  This Investment Policy Addendum applies only to the investment of American Rescue Plan (ARP) funds by the County in collaboration with other. Alabama counties through a fund management program established for Alabama counties participating in Investing in Alabama Counties (IAC), aj program ofthe Association of County Commissioners of Alabama. This policy only covers funds SO designated by the County and does not replace the County's current Investment Policy with respect to the investment ofother funds belonging to the County. The purpose ofthis Addendum is to provide an efficient and uniform investment program for ARP funds received by  the participating IAC counties. II. General Objectives  The primary objectives, in priority order, of investment activities shall be safety, liquidity, and yield:  1. Safèty  Safety of principal is the foremost objective oft the investment program. Investments shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. The objective will be to  mitigate credit risk and interest rate risk.  a. Credit Risk  The County will minimize credit risk, the risk ofl loss due to the failure oft the security issuer or backer, by: Diversifying the investment portfolio so that potential losses on individual securities will be minimized. The County will minimize the risk that the market value of securities in the portfolio will fall due to changes in general interest rates, by structuring the investment portfolio SO that securities mature to meet cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market  Limiting investments to the safest types of securities  b. Interest Rate Risk  prior to maturity 2. Liquidity  The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. This is accomplished by structuring the portfolio sO that securities mature concurrent with cash needs to meet anticipated demands (static liquidity). Furthermore, since all possible cash demands cannot be anticipated, the portfolio should consist largely ofs securities with active secondary or resale markets (dynamic liquidity). A portion oft the portfolio also may be plaçed in government money market mutual funds orl local government investment pools which offer same-day liquidity for short-term funds. The investment portfolio shall be designed with the objective of attaining a market rate ofreturn throughout budgetary and economic cycles, taking into account the investment risk constraints and liquidity needs. Return on investment is ofs secondary importançe compared to the safety and liquidity objectives described above. The core ofinvestments are. limited to relatively low risk securities in anticipation ofe earning a fair return relative to the risk being assumed. Securities shall not be sold prior to maturity with the following  3. Yield  exceptions:  1.A As security with declining credit may be sold early to minimize loss of principal. 2. Asecurity swap would improve the quality,yield, or target duration in the portfolio. 3. Liquidity needs of the portfolio require that the security be sold.    Exhibito 6  III. Standards ofCare 1. Prudence  The standard of prudence to be used by investment officials shall be the "prudent person" standard and shall be applied in the context ofmanaging an overall portfolio. Investment officers acting in accordance with written procedures and this investment policy and exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided deviations from expectations are reported in a timely fashion and the liquidity and the sale of securities are carried out in accordance with the Investments shall be made with judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management oftheir own affairs, not for speculation, but for investment, considering the probable safety oftheir capital as well as the probable income to be derived. Officers and employees involved int the investment process shall refrain from personal business activity that could conflict with the proper execution and management oft the investment program, or that could impair their ability to make impartial decisions. Employees and investment officials shall disclose any material interests in financial institutions with which they conduct business. They shall further disclose any personal financial/investment positions that could be related to the performance oft the investment portfolio. Employees and officers shall refrain from undertaking personal investment transactions with the same individual with  terms ofthis] policy.  2. Ethics and Conflicts ofInterest  whom business is conducted on behalf oft the [entity).  3. Delegation ofAuthority  Responsibility for the operation of thei investment program is hereby delegated to the County Administrator who shall act in accordançe with established written procedures and internal controls for the operation ofthe. investment program consistent with this investment policy. Procedures should include references to: safekeeping, delivery vs. payment, investment accounting, repurchase agreements, wire transfer agreements, and colateral/depository agreements. No person may engage in an investment transaction except as provided under thet terms of this policy and the procedures established by the investment officer. The County Administrator be responsible for all transactions undertaken and shall establish a system of controls to  regulate the activities ofs subordinate officials.  IV. Safekeeping and Custody  1. Authorized Financial Dealers and Institutions  The Financial Advisor selected for this program shall seek best execution and shall avoid trading in its own The County Administrator is responsible for establishing and maintaining an internal control structure designed to ensure that the assets oft the [entity] are protected from loss, theft or misuse. The internal control structure shall be designed toj provide reasonable assurance that these objectives are met. The concept of reasonable assurance recognizes that (1) the cost ofa control should not exceed the benefits likely to be derived and (2) the valuation of costs and benefits requires estimates and judgments by management. Accordingly, the investment officer shall establish aj process for an annual independent review by an external auditor to assure compliance with policies and procedures. The internal controls shall address the following  accounts. 2. Internal Controls  points:  Control ofcollusion  2    Exhibit6  Separation oft transaction authority from accounting and recordkeeping Avoidance ofp physical delivery securities Clear delegation ofa authority to subordinate staff members Written confirmation oftransactions fori investments and wire transfers Development ofa wire transfer agreement with the lead bank and third-  Custodial safekeeping  party custodian 3. Delivery VS. Payment  All trades where applicable will be executed by delivery VS. payment (DVP) to ensure that securities are deposited in an eligible financial institution prior to the release of funds. Securities will be held by ai third-  party custodian as evidenced by safekeeping receipts.  V.Suitable and Authorized Investments 1. Investment Types  (1) Direct obligations of (including obligations issued or held in book entry form on the books of) the (2) Obligations of any of the following federal agencies, which obligations represent the full faith and credit  Department oft the Treasury of the United States of America;  ofthe United States of America: a. Farmers Home Administration. b. General Services Administration. U.S. Maritime Administration. d. Small Business Administration.  Government National Mortgage Association (GNMA). U.S. Department ofHousing and Urban Development (HUD). Federal Housing Administration (FHA).  (3) U.S. dollar denominated deposit accounts and certificates of deposit with banks or savings associations  which are qualified public depositories under Chapter 14A ofTitle 41. (4). Pre-refunded public obligations, defined as follows:  Any bonds or other obligations ofa any state ofthe United States of America or ofany agency, instrumentality, or local governmental unit of any such state (i) which are not callable at the option ofthe obligor prior to maturity or as to which irrevocable notice has been given by the obligor to call on the date specified in the notice, and (ii) which are: fully secured as to principal and interest and redemption premium, ifany, by a fund consisting only ofcash or obligations described in subdivision (1) above, which fund may be applied only to the payment ofsuch principal of and interest and redemption premium, ifany, on such bonds or other obligations on the maturity date or dates thereof or the specified redemption date or dates pursuant to such irrevocable instructions, as appropriate, and (iii) which fund is sufficient, as verified by an independent certified public accountant, to pay principal ofa and interest and redemption, ifa any, on the bonds or other obligations described in this paragraph on the maturity date or dates thereof or on the redemption date or dates specified in the irrevocable instructions referred to in subclause (i) of this paragraph, as appropriate, and (iv) which are rated, based on the escrow, in the highest rating category of Standard & Poor's Corporation and Moody's Investors Service, Inc., or any successors thereto.  3    Exhibit 6  (5) Interests, however evidenced, in any common trust fund or other collective investment fund maintained by any national or state chartered bank, trust company or savings association having trust powers, or securities of or other interests in any open-end or closed-end management typei investment company or investment trust registered under the Investment Company Act of1940, as from time to time amended, sO long as all of the following requirements are met at the time of purchase and during the term ofinvestment: (i). At least 65% ofthe portfolio ofsuch common trust fund, collective investment fund or investment company or investment trust must consist ofinvestments authorized in subdivisions (1),(2), (3), or (4) above, and (ii) the remainder oft the portfolio (ifany, but not more than 35%) may consist only ofthe following investments: (x) obligations issued or guaranteed by the following agencies: Federal National Mortgage Association (FNMA), Federal Home Loan Mortgage Corporation (FHLMC), including FNMA, and FHLMC participation certificates, Federal Land Banks, Central Bank: for Cooperatives, Federal Intermediate Credit Banks, Student Loan Marketing Association, and Federal Home Loan Banks, (y) mortgage related securities (as that term is defined in Section 3(a)(41)ofthe Securities Exchange Act of 1934(15U.S.C. 78c(a)(41)), or (z) repurchase agreements fully collateralized by obligations, securities, or investments otherwise authorized under subdivisions 5(1)-(ii), sO long as the common trust fund, collective investment fund, investment company, or investment trust takes possession and delivery oft the collateral for any repurchase agreement either directly or through an authorized custodian. The fact that any financial institution making such investment on behalf oft the municipality or county, or any affiliate ofs such financial institution, is] providing services to the investment company or investment trust as an investment advisor, sponsor, distributor, custodian, transfer agent, registrar, or otherwise, and is receiving reasonable remuneration for such services, shall not preclude such institution from making the investment in the securities ofs such investment company or investment trust; provided, however, that with respect to any account for municipal funds or county funds to which fees are charged for such services, the said financial institution shall disclose (by prospectus, account statement, or otherwise) to the beneficiary ofs such account ort to any third party directing investments the basis (expressed as a percentage of asset value or otherwise) (6) Any other investment authorized by the Code of Alabama subject to any credit, maturity and  upon which the feei is calculated. diversification limits as proscribed. 2. Maximum Maturities  To the extent possible, the County shall attempt to match its investments with anticipated cash flow requirements. Unless matched to as specific cash flow, the County will not directly invest ins securities Because ofinherent difficulties in accurately forecasting cash flow requirements, a portion oft the portfolio  maturing more than five (5). years from the date of purchase. should be continuously invested in readily available funds. 3. Local Government Investment Pool formed by Interlocal Agreements tot the limitation on eligible investments as described herein.  Pursuant to Code of Alabama $ 11-102-1, the County may. join al local government investment pool subject  VII. Reporting 1.1 Methods  The County Administrator shall prepare an investment report at least quarterly, including a management summary that provides an analysis oft the status oft the current investment portfolio and transactions made over the last quarter. This management summary will be prepared in al manner which will allow the County to ascertain whether investment activities during the reporting period have conformed to the investment policy. The report should be provided to thei investment officer, the legislative body; and any pool  participants. The report will include the following:  4    Exhibit 6  a. Listing ofi individual securities held at the end ofthe reporting period.  b. Realized and unrealized gains or losses resulting from appreciation or depreciation by listing the cost and market value of securities over one-year duration that are not intended to bel held until maturity (in accordance with Governmental Accounting Standards Board (GASB) requirements). Average weighted yield to maturity of portfolio on investments as compared to applicable Percentage oft the total portfolio which each type ofi investment represents.  benchmarks.  d. Listing ofi investment by maturity date.  2. Performance. Standards  The investment portfolio willl be managed in accordance with the parameters specified within this policy. The portfolio should obtain a market average rate ofreturn during a market/economic environment ofs stable interest rates. A series ofappropriate benchmarks shall be established against which portfolio performance  shall be compared on a regular basis. 3. Marking to. Market  The market value of the portfolio shall be calculated at least quarterly and a statement oft the market value of  thej portfolio shall bei issued at least quarterly.  VIII. Policy Considerations 1. Exemption this policy. 2. Amendments internal controls.  Any investment currently held that does not meet the guidelines of this policy shall be exempted from the requirements oft this policy. At maturity or liquidation, such monies shall be reinvested only as provided by This policy shall be reviewed on an annual basis. Any changes must be approved by the Dale County Commission and any other appropriate authority, as well as the individuals charged with maintaining  By: S (Print Name Chairman of County Commission) Its: Chairman Date: 12-142L  ATTEST: By:, (Print Its: County Administrator Date: -HEL  ARy  5    Exhibit 6  RESOLUTION  AUTHORIZING THE EXECUTION OF A CUSTODIAN ACCOUNT AGREEMENT WITH REGIONS BANK TO FACILITATE THE INVESTMENT OF AMERICAN RESCUE PLAN FUNDS WHEREAS, Dale County, Alabama has and will receive American Rescue Plan Act State and Local Recovery fund payments ("ARPA funds") from the United States Department of WHEREAS, the Commission of] Dale County (the "Commission") has adopted an WHEREAS, the Commission has authorized the Commission Chair to enter into an agreement with Morgan Stanley Smith Barney LLCI Institutional Cash Advisory Program (the "Morgan Stanley Agreement"): for the investment of ARPA funds through a fund management program established for Alabama counties participating in the Investing in Alabama Counties WHEREAS, there is a need to establish a custodian account for ARPA funds invested NOW THEREFORE, BE ITI RESOLVED BY THE COMMISSION as follows: Regions Bank to establish and administer a custodian account for ARPA funds that are invested  Treasury (the "Treasury Department"); and  investment policy for the investment of ARPA funds; and  Program;  pursuant to the Morgan Stanley Agreement.  1.  The Commission Chairman is hereby authorized to enter into an agreement with  pursuant to the Morgan Stanley Agreement.  2.  All custodian account activities shall be in compliance with the County's Policy  for the Investment of American Rescue Plan Act Funds as adopted by the Commission and  amended from time-to-time.  3.  The Commission hereby authorizes the Commission Chairman to designate  individuals authorized to act ini regard to the custodian account in accordance with the attached  "Resolution Granting Signing and Authority to Conduct Business."  IN WITNESS WHEREOF, the Dale County Commission has caused this Resolution to be executed in its name and on its behalfby its Chairman on the 14th day ofl December, 2021.  S Hf  Steve McKinnon, Chairman Dale County Commission    Exhibit 6  RESOLUTION GRANTING SIGNING AND AUTHORITYTOCONDUCT BUSINESS WHEREAS, Dale County Commission provides authority to certain person(s) described RESOLVED, that Steve McKinnon, Commission Chairman, hereby authorized and approved to grant signing and authority to conduct business to any one oft the following person(s):  hereunder.  Shepebw  Cabel  Sfb wf Specimen Signature ZEy Specimen Signature Specimen Signature  Title Title Title Title  JLbay Ahnibbb  Name Name Name  The foregoing signing and authority granted shall include, but shall not be limited to, the execution oftransfers, assignments, contracts, obligations, certificates, and other instruments of whatever nature entered into by Dale County Commission with respect to that Custodian  Account atl Regions.  The undersigned hereby certifies that he/she is authorized to delegate this authority  Steve Mekimmon/Commision Chairman  Name  Title  IN_WITNESS WHEREOF, Ihave executed my name as Commission Chairman oft the Dale  County Commission, this 14th day ofDecember, 2021.  Ske S Signature of Steve McKinnon  Internal Use    Exhibit6  RESOLUTION  AUTHORIZING EXECUTION OF AN AGREEMENT WITH MORGAN STANLEY FOR INVESTMENT AMERICAN RESCUE  PLAN FUNDS  WHEREAS, Dale County, Alabama has and will receive American Rescue Plan Act State and Local Recovery (ARPA) fund payments from the United States Department ofTreasury (the  "Treasury Department"); and  WHEREAS, guidance issued by the Treasury Department authorizes recipients of ARPA WHEREAS, the County is authorized toi invest funds in accordance with the provisions of WHEREAS, the Commission of] Dale County (the "Commission")l has adopted a policy for NOWTHEREFORE, BE IT RESOLVED BY THE COMMISSION as follows: agreement ("Agreement"): with Morgan Stanley Smith Barney LLC Institutional Cash Advisory Program ("Morgan Stanley") for the investment of ARPA funds through a fund management program established for Alabama counties participating in the Investing in Alabama Counties  fund payments to: retain interest earned on the investment oft these funds; and  Section 11-81-21, Alabama Code 1975; and the investment of ARPA funds.  1.  The Commission Chairman is hereby authorized to enter into an investment  Program. 2.  The investment of any ARPA funds pursuant to the. Agreement shall be in  compliance with the County's Policy for the Investment of American Rescue Plan Act Funds as  adopted by the Commission and amended from time-to-time.  3.  In furtherance oft the execution oft the Agreement, the Commission hereby adopts  the applicable provisions oft the attached "Authorized Persons and Enabling Resolutions for Municipalities and Certain Other Unincorporated Entities for DVP Accounts" and authorizes the Commission Chairman to designate individuals authorized to act in regard to the Morgan Stanley IN WITNESS WHEREOF, the Dale County Commission has caused this Resolution to be executed in its name and on its behalf by its Chairman on the 14th day of December, 2021.  investment account.  She AH  Steve McKinnon, Chairman Dale County Commission    Exhibit 7  RESOLUTION FOR EXPENDITURE OF AMERICAN RESCUE PLAN ACT FUNDS  TO REIMBURSE THE COUNTY FOR EXPENSES PAID  COVID-19 RELATED LEAVE  WHEREAS, Dale County, Alabama (the' "County") has received. American Rescue Plan Act fiscal recovery funds ("ARPA funds") and is charged with ensuring that such funds are expended in accordance  with state and federal law; and  WHEREAS, ARPA funds may be used to cover the cost of providing paid sick and paid family and medical leave toi its employees to enable compliance with COVID-19 health precautions ("paid COVID-19  related leave"); and  WHEREAS, thel Dale County Commission (the' Commission") has determined that providing WHEREAS, the Dale County Commission has adopted a paid COVID-19 related leave policy that conforms with the guidance for quarantine and isolation issued by the Centers for Disease Control and with  COVID-19 related leave is a necessary, eligible, and reasonable use of these funds; and  applicable state law.  NOW, THEREFORE, BE IT RESOLVED BY THE COMMISSION as follows:  1)  The County shall use ARPA funds to cover the cost of providing paid COVID-19 related  leave to employees in accordance with the project implementation policies and procedures set forth in Addendum 1 tot this resolution, the provisions of which are fully adopted and incorporated herein by  reference. 2) policy.  The ARPAI Program Directori is hereby authorized to expend. ARPA funds in accordance  with the provisions oft this Resolution for any and all leave taken pursuant to the County's COVID-191 leave  3)  ARPA funds may only be used to cover the cost of providing paid COVID-19 related leave  for pay periods during which the County has in effect a written paid COVID-19 related leave policy and in no event shall be used to reimburse or cover this cost for any pay period beginning prior to March 3, 2021. continued appropriation and availability of ARPA funds for this purpose andi in no event shall be used for any paid COVID-19 related leave expenses for any quarter ending after December 31, 2024.  4)  Expenditure oft these funds, as authorized byt this Resolution, shall be contingent on the  IN WITNESS WHEREOF, the Dale County Commission has caused this Resolution to be executed  ini its name and oni its behalf byi its Chairman on the 14th day of December, 2021.  Sh Mf Steve McKinnon, Chairman Dale County Commission    Exhibit 7  Addendum 1:  Resolution for the Adoption of a COVID-19 Leave Policy and Expenditure of American  Rescue Plan Act Funds to Reimburse the County for Expenses  ARPA Funds Project for COVID-19 Leave (EC 1.8)  Project implementation Policies and Procedures for  Dale County  Table of Contents  I.  ELIGIBLE USE POLICES  II. ELIGIBLE COSTS  2  III. REPORTING AND RECORD RETENTION IV. IMPLEMENTATION PROCEDURES.  Associated Documents: Resolution  COVID-19 Leave Policy Provisions Administrator Worksheet (.xls)  1    Exhibit 7  ARPA Funds Project for COVID-19 Leave (EC 1.8)  Dale County ('the County") may use American Rescue Plan Act fiscal recovery funds ("ARPA funds") to cover the cost of providing paid sick and paid family and medical leave toi its employees to enable compliance with COVID-19 health precautions ("paid COVID-19 related leave").  I.  ELIGIBLE USE POLICES  A. The cost of COVID-19 related leave may! be reimbursed with ARPA funds only tot the extent thati it isr reasonable and necessary. To this end, except as provided in Subsection B, any paid COVID-19 related leave that will be paid for or reimbursed with ARPA funds must be necessary and reasonable for compliance with quarantine andi isolation guidelines issued from time tot time byt the B. Because current state law may limit the County's ability to verify the vaccination status of employees, paid COVID-19 related leave will be granted in conformance with CDC guidance for C.T The County may use ARPA funds to cover the cost of paid COVID-19 related leave granted on or after March 3, 2021, ift the paid leavei is or was providedi in accordance with the provisions ofa formal COVID-19 related leave policy ine effect at the time the paid leave is granted. Paid COVID-19 leave may not be covered with ARPA funds for any pay period for which ai formal policyi is noti in place and may not be used tot fund paid COVID-19 related leave for any pay period ending after  Centers for Disease Control ("CDC guidance").  unvaccinated individuals.  December 31, 2024.  Reference: 31 CFR Part 35.6(b)(1), Act 2021-493, & tps/WWw.CaC.govcoronavinus20019-ncoVyour-  nealnquarantine-1s0lation.ntm.  II. ELIGIBLE COSTS  A. Except as provided in Subsections B and C, eligible costs associated with providing paid COVID- 19 related leave include payroll and fringe benefits in the form of County contributions or expenses for Social Security; employee life, health, unemployment, and worker's compensation insurance; pension plan costs; and other similar benefits are allowable only if provided pursuant to the County's written employer contribution policy. This includes the County's contribution to:  2    Exhibit 7  1. Employee insurance (health, life, dental, vision); 2. Retirement (pensions, 401/(K); 3. Unemployment benefit plans (federal ands state); 4. Workers' compensation insurance; and 5. FICA taxes (including Social Security and Medicare taxes).  B. County contributions and expenses fori fringe benefits attributable toy premium pay may not be included as eligible expenses when calculating the eligible costs associated with providing paid C. When calculating the eligible payroll costs associated with providing paid COVID-19 related leave, the County will noti include compensation (both regular and overtime pay) thati is attributable to  COVID-19 related leave.  premium pay  III. REPORTING AND RECORD RETENTION  All expenditures of ARPA funds must be reported to the U.S. Department of Treasury ("Treasury") in the County's Project and Expenditure Report. Reporting is tol be done on an annual basis (ifi less than  $10,000,000 in ARPA funds were received)]. 1. Project name (COVID-191 Leave); management system ("PROCORE"); 3. Expenditure category (EC1 1.8); 4. Description of the project; complete);  A. For this eligible use, the County must include the following:  2. Project number (This will be automatically assigned byt thel PROCORE ARPA project  5. Status of completion (not started, less than 50% complete, more than 50% complete, and 6. Reporting of expenditures (current period obligation, cumulative obligation, current period 7. Acertification as tot the County's compliance with Title VI of the Civil Rights Act. B. All supporting documentation, including leave requests must be maintained until December 31,  expenditure, cumulative expenditure); and  2031,or as extended by Treasury.  Reference: 2 CFR Parts 200.430 &4 431 and 31 CFR Part 35.6(b)(1).  3    Exhibit 7  IV. IMPLEMENTATION PROCEDURES  1. Ifthe County does not have a current COVID-19 related leave policy in place, before undertaking this project the County will adopt a policy in conformance with the guidelines in Section I, or secure the adoption of a conforming policy by the County's personnel board, andi forward a copy oft the policy and implementing resolution to Investing in Alabama Counties ("IAC") staff at AC@alebamecountesog. Sample policy provisions are attached as Exhibit A. 2. Thereafter, the County will adopt a resolution approving expenditure of ARPA funds for paid COVID-19 related in accordance with the provisions oft these project implementation policies and  procedures and forward a copy of the resolution to IAC staff. 3. IAC staff will create a corresponding project in PROCORE.  4. The County's ARPAI Fund Program Director ("Program Director") will review all COVID-19 leave requests to determine whether the basis for the leave request qualifies under Treasury's Interim 5. Approved. COVID-19 related leave requests documents willl be maintained by the County in 6. Fore each employee who is provided paid COVID-19 related leave, the County will separately document the eligible costs associated with providing this leave on the Administrator Timesheet 7. At the close ofe each quarter, approved leave request documents and certified. Administrator 8. IAC staff will enter the total cost for the quarter as reflected on the Administrator Timesheets as a project expenditure in PROCORE and the Program Director will authorize the transfer of funds from the County's ARPA Fund 2991 to reimburse the County for the costs associated with providing  Final Rule and the County's paid COVID-19 related leave policy. accordance with the record retention policyi in Section III.  (.xis) template attached as Exhibit B.  Timesheets will be uploaded into PROCORE.  COVID-19 related leave to County employees.  4    Exhibit 7  EXHIBITA A  PROVISIONS FOR A PAID COVID-19 RELATED LEAVE POLICY  The County may provide thet following paid leave for a county employee at the employee's regular rate of pay to be used when the employee is unable to work due tot the following circumstances:  1) COVID Sick Leave will be given to all full-time, part-time, temporary, and contract employees as  follows:  a) Upon proof of ap positive COVID test.  b) Fora a period of ten (10) days after the date of the positive COVID test. C) Thei number of hours will bel based upon the employee's average number of hours normally worked. Please note, this is NOT 10 days ofp pay.  Inc order tol be eligible, employees must submit aj proof of positive test and document COVID leave on their  timesheet.    Exhibit 7  Exhibit B  COVID-19 Leave. Administrator Timesheet (EC1.8)  $10.00 Rate of Pay $100.00  Employee Name Employee Title  Total Fringe Benefit for Pay Period  Operational Unit/Division  Pay Period  Date  (A) COVID-19 Leave Taken  (C) Number of Hours in Pay Period  80  Eligible Pay (Hourly PayxA) $100.00  Eligible Benefit Cost (Total Benefitx (Total A/C))  $12.50  Total Eligible Costs  $112.50  Total  10  By signing below, Icertify that the information is true and accurate.  Program Director/Designee  Date  Shaded cells will self populate when other cells are completed.