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Attachment A 4.Expenses of actions to facilitate compliance with COVID-19-related public health measures, such as: Expenses for food delivery to residents, including, for example, senior citizens and other vulnerable populations, to enable compliance with COVID-19 public health precautions. Expenses tofacilitate distance learning, including technological improvements, in connection with school closings to enable compliance with COVID-19 precautions. Expenses to improve telework capabilities for public employees to enable compliance with COVID-19 public health precautions. Expenses of providing paid sick and paid family and medical leave to public employees to enable compliance with COVID-19 public health precautions. COVID-19-related expenses of maintaining state prisons and county jails, including as relates to sanitation and improvement of social distancing measures, to enable compliance with COVID-19 public health precautions. Expenses for care for homeless populations provided to mitigate COVID-19 effectsand enable compliance with COVID-19 public health precautions. 5.Expenses associated with the provision of economic support in connection with the COVID-19 public health emergency, such as: Expenditures related to the provision ofgrants to small businesses to reimburse the costs of business interruption caused by required closures. Expenditures related to a State, territorial, local, or Tribal government payroll support program. Unemployment insurance costs related to the COVID-19 public health emergency if such costs will not be reimbursed by the federal government pursuant to the CARES Act or otherwise. 6.Any other COVID-19-related expensesreasonably necessary to the function of government that satisfy the Fund’s eligibility criteria. 3 Nonexclusive examples of ineligible expenditures The following is a list of examples of costs that would not be eligible expenditures of payments from the Fund. 4 1.Expenses for the State share of Medicaid. 2.Damages covered by insurance. 3.Payroll or benefits expenses foremployees whose work duties are not substantially dedicated to mitigating or responding to the COVID-19 public health emergency. 3 In addition, pursuant to section 5001(b) of the CARES Act, payments from the Fund may not be expended for an elective abortion or on research in which a human embryo is destroyed, discarded, or knowingly subjected to risk of injury or death. The prohibition on payment for abortions does not apply to an abortion if the pregnancy is the result of an act of rape or incest; or in the case where a woman suffers from a physical disorder, physical injury, or physical illness, including a life-endangering physical condition caused by or arising from the pregnancy itself, that would, as certified by a physician, place the woman in danger of death unless an abortion is performed. Furthermore, no government which receives payments from the Fundmay discriminate against a health care entity on the basis that the entity does not provide, pay for, provide coverage of, or refer for abortions. 4 See 42 C.F.R. § 433.51 and 45 C.F.R. § 75.306. 4