S
TATE OF
A
LABAMA
Department of Finance
Office of the Director
State Capitol, Suite N-200
Montgomery, Alabama 36130
Telephone (334) 242-7160 Fax (334) 353-3300
www.finance.alabama.gov
Kay Ivey
Governor
Kelly Butler
Director of Finance
To:
Alabama Local Governments
From:
Kelly Butler, Director of Finance
Date: May 28, 2020
Re:
Federal Coronavirus Relief Fund
The f
ederal Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) includes funds
that will be distributed to local governments to use to pay costs incurred in responding to the COVID-
19 outbreak. This memo describes how your county, city or town can access funds for that purpose.
Backgrou
nd
The CARES Act authorized $150 Billion through the Coronavirus Relief Fund for state and local
governments, including approximately $1.8 Billion for Alabama. Aside from Jefferson County, funds
have been sent in the first instance to the state, with the expectation that the state will use funds for its
own expenses and those of counties and municipalities.
The Finance Department has established a separate fund in the state treasury to hold the federal funds
and is authorized to spend from those funds within the parameters of the CARES Act and other
federal and state law.
Eligib
le Uses
Under fe
deral law, eligible uses must meet three conditions. They must be:
1. Nec
essary expenditures incurred due to the public health emergency with respect to COVID–19.
2. Not budgeted as of March 27, 2020 when the CARES Act was enacted.
3. Incurred on or a
fter March 1, 2020, up to December 30, 2020.
The purpos
e of the Coronavirus Relief Fund appropriation is for the funds to be used to prevent,
prepare for, and respond to coronavirus only. No other purpose is authorized. Funds may not be
utilized to replace or supplant any other funding nor to fill revenue shortfall gaps.
Not
e that these eligible uses are as currently described in federal law and relevant guidance from the
US Treasury. If these uses are modified by future federal actions, the Finance Department will revisit
the process and procedures described in this guidance.
Digitally signed by Butler, Kelly
DN: dc=AL, dc=state, ou=Hosting,
ou=finance.alabama.gov, cn=Butler, Kelly
Date: 2020.05.28 16:30:20 -05'00'
Adobe Acrobat DC version:
2015.006.30523
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signature
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For further context on costs that the state anticipates counties and municipalities may incur, see the
attached list of potential uses (Attachment C). If your county or municipality contemplates the use of
funds outside these parameters, please contact the State Comptroller’s Shared Services Section at
LocalGov@finance.alabama.gov
.
Intersection with Other Funding Sources
Eli
gible uses of the federal Coronavirus Relief Fund (CRF) may overlap with allowable uses of other
federal grants and reimbursements. It is imperative that these reimbursements are not in addition to
any other federal funding for the same expenditure.
Available Funds
Loca
l governments may request reimbursement for funds that have been paid in support of the
Coronavirus Pandemic. This request will be made in accordance with the instructions provided with
this memo. Each entity will be provided a budget, based on Attachment D, that will be used to request
reimbursement from. We encourage each entity to keep track of their balance. If at any time the entity
needs to verify their available balance they may email LocalGov@finance.alabama.gov
.
Forms
Required to Request Funds
Loca
l governments must complete Attachment A - CRF Acknowledgement and Certification before
applying for any reimbursement requests. This document will be on file with the Comptroller’s Office
so that it will not have to be attached with each subsequent reimbursement request. Local
governments must complete Attachment B - CRF Request for Reimbursement Form to request the
actual reimbursements and include copies of detailed receipts for all reimbursement requests. If you
have questions or concerns, please contact LocalGov@finance.alabama.gov
.
Aud
it Provisions and Documentation
Fede
ral Coronavirus Relief Fund expenditures are subject to audit by an Inspector General within the
U.S. Department of the Treasury. Documenting that expenditures are eligible uses of CRF funds is
essential to managing compliance risk and to minimizing the possibility that the expenditures are
deemed ineligible, which could require the local government and the state to return funds to the
federal government.
We
ask that you document expenditures clearly with respect to the date and type of expense incurred
so that together we can best manage resources in the interests of the residents of Alabama. In general,
we will be asking that you document expenses with the same specificity as for FEMA
reimbursements. The Department of Finance will follow up with further guidance as necessary.
Thank you
for your cooperation as we work together to protect the interests of all our residents.
Attachment A
CORONAVIRUS RELIEF FUNDS (CRF)
ACKNOWLEDGEMENT AND CERTIFICATION
AU
THORITY
Section 601(a)(1) of the Social Security Act (42 U.S.C. 301 et seq.), known as the Coronavirus Relief
Fund, as created by Section 5001 of the CARES Act, Pub. L. No. 116-136 (March 27, 2020),
appropriates money from the Treasury of the United States for making payments to States, Tribal
governments, and units of local government for fiscal year 2020.
Act 2020-199 appropriates the State’s portion of funds from the Coronavirus Relief Fund to the
Alabama Department of Finance to administer the funds and provides categories for which the funds
may be expended.
USE OF FUNDS
Se
ction 601(d) of the Coronavirus Relief Fund states, “A State, Tribal government, and unit of local
government shall use the funds provided [by the Coronavirus Relief Fund] to cover only those costs of
the State, Tribal government, or unit of local government that:
(1) are necessary expenditures incurred due to the public health emergency with respect to the
Coronavirus Disease 2019 (COVID–19);
(2) were not accounted for in the budget most recently approved as of the date of enactment of
this section for the State or government; and
(3) were incurred during the period that begins on March 1, 2020 and ends on December 30,
2020.”
The
purpose of the Coronavirus Relief Fund appropriation is for the funds to be used to prevent,
prepare for, and respond to coronavirus only. No other purpose is authorized. Funds may not be
utilized to replace or supplant any other funding nor to fill revenue shortfall gaps.
Ac
t 2020-199 does not alter or otherwise impact the purpose of the funds.
CERTIFICATION
Elig
ibility to receive payment from the State’s portion of funds from the Coronavirus Relief Fund is
contingent upon the recipient (State agencies or local governmental entities) certifying, in writing that
the recipient will: (1) use the funds in a lawful manner consistent with Section 601(d) of the
Coronavirus Relief Fund (as set forth in the “Use of Funds” section immediately preceding this
section) and (2) will comply with any and all policies and directives issued by the Alabama
Department of Finance related to the Coronavirus Relief Funds.
RECOUPMENT
The Ins
pector General of the Department of the Treasury is required to conduct monitoring and
oversight of the receipt, disbursement, and use of funds made available under this section. If it is
determined that the unit of local government has failed to comply with Section 601(d) of the
Coronavirus Relief Fund, funds used in violation of that section shall be considered, by the State of
Alabama, as a debt of the recipient owed directly to the Federal Government.
REAL
LOCATION
Relief Funds received from this award that remain on balance as unused on December 30, 2020, shall
be returned to the Alabama Department of Finance.
SANCTIONS
Expend
iture of Coronavirus Relief Funds from this award in a manner not allowed or inconsistent
with the law and with the “Use of Funds” statement may result in future awards being suspended or
terminated.
REPORTING REQUIREMENTS
The CA
RES Act Sections 15010(b) and 15011 require the State to provide the federal government
with regular reports on the amount of funds received and expended from the Coronavirus Relief Fund
and the types of projects or activities for which the funds are used. For the State to comply with its
reporting requirements, recipients of such funds from the State may be required to provide the
following information to the Alabama Department of Finance by the first day of every month
containing information for the immediately preceding month:
(A) the
total amount of funds received from this award;
(B) the amount of funds that were expended or obligated for each project or activity;
(C) a detailed list of the projects or activities for which these funds were expended or
obligated, including:
(i) t
he name of the project or activity;
(ii) a description of the project or activity; and
(iii) the estimated number of jobs created or retained by the project or activity, (if
applicable); and
(D) det
ailed information on any level of subcontracts or subgrants awarded by the recipient or
its subcontractors or subgrantees, to include the data elements required to comply with the
Federal Funding Accountability and Transparency Act of 2006 (31 U.S.C. 6101 note)
allowing aggregate reporting on awards below $50,000 or to individuals, as prescribed by
the Director of the Office of Management and Budget.
CERTIFICATION AND ASSURANCE
I,
am the
(Name of Signatory)
(Title)
(State Agency, Local Government, or Non-Governmental Entity)
and I certify under penalty of perjury that:
1. I have the authority on behalf of (hereinafter “Entity”) to
request payment from the State of Alabama (‘State’) of funding from the Coronavirus Relief Fund pursuant to
section 601(b) of the Social Security Act, as added by section 5001 of the Coronavirus Aid, Relief, and
Economic Security Act, Pub. L. No. 116-136, div. A, Title V (Mar. 27, 2020).
2. I understand that the State will rely on this certification as a material representation in making an award to the
Entity.
3. Entity's proposed uses of the funds provided will be used only to cover those costs that
a. are necessary expenditures incurred due to the public health emergency with respect to the
Coronavirus Disease 2019 (COVID-19);
b. were not accounted for in the budget most recently approved as of March 27, 2020, for Entity; and
c. were incurred during the period that begins on March 1, 2020 and ends on December 30, 2020.
4. The necessary expenditures charged to or made against this award will be only those expenditures to prevent,
prepare for, and respond to coronavirus and no other purpose.
5. Funds received from this award will not be used to replace or supplant any other funding nor to fill or prevent
revenue shortages.
6. The recipient agrees to maintain records concerning the funds provided in this award. Such records must be
available for review or audit by appropriate officials of a federal and pass-through agency.
7. If federal or State authorities determine that funds received from this award were expended by the Entity for a
purpose other than those authorized by law (hereinafter “unauthorized expenditures”), then Entity agrees to pay
any financial penalties and costs associated therewith resulting from such unauthorized expenditures. If the State
is required to pay any penalties or costs associated therewith resulting from an unauthorized expenditure by
Entity, the Entity agrees to reimburse the State in whole. Entity acknowledges that the State, through the
Department of Finance, may be required to file a claim with the State Board of Adjustment against the Entity to
recoup penalty payments made by the State on behalf of Entity. In the event that a Board of Adjustment claim is
necessary as described in this paragraph, Entity agrees to consent to payment of the claim.
Printed Name:
Title:
Signature:
Date:
Please email completed request form to:
City State Zip Code
1
2
3
4
5
6
7
1
)
2)
3)
4
)
5)
STAARS Address ID:
*This number should begin with VC or VS.
The expenditures have been or will be used to cover those costs that are necessary to prevent, prepare for, and respond to the
c
oronavirus public health emergency with respect to the Coronavirus Disease 2019 (COVID-19);
Were n
ot accounted for in the budget most recently approved as of March 27, 2020, for the Entity;
Were incurred during the period that begins on March 1, 2020 and ends on December 30, 2020;
Will not be used to replace or supplant any other funding nor to fill or prevent revenue shortages; and
Are requested in accordance with the Coronavirus Relief funds (CRF) Acknowledgement and Certification on file with the
State Comptroller’s Office.
I certify
that the above expen
d
itures meet the following conditions:
TELEWORK
EX
PENSES
PERSONAL
P
ROTECTIVE
E
QUIPMENT
(PPE)
Street Address/PO Box
THE STATE OF ALABAMA
CORONAVIRUS RELIEF FUND REIMBURSEMENT REQUEST FORM
Request Date:
County or Municipality
Name:
STAARS Vendor Code:
localgov@finance.alabama.gov
*Total Reimbursement Amount should
match the total of th
e attached invoices.
Telephone Number
WORKPLACE SAFETY PREPARATIONS
TRAINING
PAYROLL
Signature/Date
Email
Title
*If you do not know your Address ID, please fill out
payment address below.
TOTAL REIMBURSEMENT AMOUNT
OTHER (EXPLAIN):
99
Item Description Total Expenses
CLEANING AND SANITATION
MEDICAL
STAARS Payment
Address:
$ 0.00
click to sign
signature
click to edit
1
2
3
4
5
6
7
99
PERSONAL PROTECTIVE EQUIPMENT (PPE):
Hand Sanitizer, Face Masks, Gloves, Protective Clothing, Face Shields
CLEANING AND SANITATION:
Cleaning products, disinfectants, sanitation services
MEDICAL:
Thermometers, Swabs, Testing Kits, Lab Tests
TELEWORK EXPENSES:
Laptops, Phones, Software, Computer Equipment/Supplies, VPN, WiFi
WORKPLACE SAFETY PREPARATIONS:
Plexiglass Dividers, Building or Workstation Modifications
TRAINING:
Specialized Instruction related to COVID-19
PAYROLL:
This may include public safety, public health, health care, human services,
and similar employees whose services are substantially dedicated to
mitigating or responding to the COVID-19 public health emergency.
OTHER:
Any COVID-19 payments not included in the Item Descriptions above.
Please explain your purchase.
Reimbursement Item Descriptions
Attachment C
County
Amount
County
Amount
Autauga 1,681,675$ Limestone 2,692,909$
Baldwin 5,720,289$ Lowndes 548,156$
Barbour 918,822$ Macon 755,831$
Bibb 856,497$ Madison 9,431,154$
Blount 1,737,357$ Marengo 774,118$
Bullock 553,132$ Marion 1,040,188$
Butler 788,424$ Marshall 2,692,734$
Calhoun 3,144,585$ Mobile 10,598,138$
Chambers 1,135,977$ Monroe 824,028$
Cherokee 947,235$ Montgomery 5,935,478$
Chilton 1,398,787$ Morgan 3,265,801$
Choctaw 619,288$ Perry 525,664$
Clarke 895,086$ Pickens 797,108$
Clay 630,758$ Pike 1,127,070$
Cleburne 673,453$ Randolph 865,454$
Coffee 1,592,529$ Russell 1,737,681$
Colbert 1,668,514$ Shelby 5,663,761$
Conecuh 605,828$ St. Clair 2,505,734$
Coosa 564,801$ Sumter 614,337$
Covington 1,219,400$ Talladega 2,293,829$
Crenshaw 643,970$ Tallapoosa 1,308,521$
Cullman 2,375,461$ Tuscaloosa 5,483,030$
Dale 1,522,691$ Walker 1,884,101$
Dallas 1,252,765$ Washington 708,086$
DeKalb 2,076,625$ Wilcox 563,706$
Elmore 2,315,575$ Winston 889,488$
Escambia 1,208,727$
Etowah 2,852,988$
Fayette 709,156$
Franklin 1,078,702$
Geneva 954,500$
Greene 504,242$
Hale 666,959$
Henry 727,269$
Houston 2,906,705$
Jackson 1,584,344$
Jefferson ***
Lamar 645,388$
Lauderdale 2,604,011$
Lawrence 1,119,581$
Lee 4,371,803$
*** Jefferson County received a direct allocation
as provided through the CARES Act.
Attachment D
County CRF Budget
City Amount City Amount City Amount
Montgomery $8,717,192.03 Atmore $448,240.39 Jackson $235,664.80
Huntsville $8,435,219.95 Russellville $446,720.44 Brent $235,187.10
Mobile $8,340,635.75 Rainbow City $441,074.92 Margaret $231,365.52
Tuscaloosa $4,319,113.79 Boaz $439,858.96 Headland $227,413.65
Dothan $2,972,483.25 Meadowbrook $432,650.07 Piedmont $226,979.38
Auburn $2,760,732.77 Valley $429,089.04 Pine Level $223,635.50
Decatur $2,396,857.21 Bay Minette $419,708.79 Winfield $219,336.21
Madison $2,121,442.62 Sheffield $415,235.80 Columbiana $216,947.72
Florence $1,766,599.90 Pike Road $410,806.24 Fayette $215,427.78
Phenix City $1,616,211.89 Andalusia $409,937.70 Geneva $215,167.21
Prattville $1,573,479.64 Southside $406,637.24 Hokes Bluff $210,477.09
Gadsden $1,572,046.55 Clanton $403,857.91 Redland $209,217.70
Alabaster $1,452,795.77 Tuskegee $402,772.23 Springville $207,176.63
Opelika $1,319,040.34 Tuscumbia $390,916.64 Holt $205,613.25
Enterprise $1,234,835.22 Guntersville $388,788.71 Holtville $204,484.15
Northport $1,130,523.35 Spanish Fort $386,487.07 Grand Bay $202,616.79
Daphne $1,126,354.35 Arab $382,578.63 Alexandria $198,708.35
Athens $1,118,320.34 Wetumpka $377,497.67 Thomasville $198,578.07
Pelham $1,034,332.36 Greenville $359,996.55 Haleyville $198,534.64
Prichard $977,225.74 Brook Highland $334,027.15 Citronelle $194,843.34
Anniston $977,095.46 Demopolis $325,428.59 Elba $192,281.14
Albertville $956,945.29 Moores Mill $320,955.60 Valley Grande $188,850.40
Oxford $946,001.66 Hamilton $314,398.11 Odenville $187,895.00
Fairhope $907,742.40 Montevallo $313,963.84 Evergreen $185,897.36
Troy $856,237.87 Meridianville $312,009.62 Union Springs $181,163.80
Selma $841,602.94 Lincoln $311,618.77 Centre $177,211.94
Foley $798,783.84 Oneonta $310,533.10 Cottondale $175,648.56
Tillmans Corner $798,610.13 Robertsdale $308,188.03 Hazel Green $174,910.30
Talladega $702,853.40 Opp $308,144.61 Heflin $174,780.02
Cullman $700,638.62 Theodore $306,537.81 Ladonia $174,562.89
Millbrook $683,354.64 Lanett $299,372.34 Livingston $173,086.37
Alexander City $659,947.44 Satsuma $292,120.01 Marion $170,871.59
Scottsboro $655,865.29 Monroeville $286,040.22
West End-Cobb
$170,307.03
Ozark $652,781.97 Roanoke $283,000.32 Hanceville $170,046.47
Hartselle $650,567.19 Orange Beach $282,392.34 Priceville $169,091.07
Saraland $644,617.68 Attalla $278,918.18 Moulton $167,571.13
Fort Payne $633,239.78 Chickasaw $278,483.91 Emerald Mountain $163,966.68
Muscle Shoals $627,507.41 Harvest $272,534.40
Underwood-
$163,792.97
Jasper $621,123.62 Highland Lakes $263,848.98 Dadeville $160,275.38
Pell City $615,304.39 Smiths Station $257,291.49 Red Bay $159,710.82
Calera $613,741.02 Brewton $253,556.76 York $158,668.57
Moody $578,782.21 Fort Rucker $247,954.66 Weaver $158,581.72
Jacksonville $574,526.36 Glencoe $247,346.69 Trinity $154,065.30
Chelsea $574,048.66 Daleville $247,042.70 East Brewton $153,674.46
Sylacauga $563,365.60 Rainsville $242,917.12 La Fayette $152,892.77
Eufaula $558,675.47 Tallassee $242,699.99 Clayton $150,938.55
Gulf Shores $547,558.14 Childersburg $240,354.92 Greensboro $149,635.74
Saks $492,405.74 Semmes $236,446.49 New Hope $149,027.76
Municipality CRF
Budget
City Amount
City Amount City
Amount
Good Hope $146,291.85
Slocomb $109,813.10 Deatsville
$83,626.57
Moundville $145,466.74 Crossville $109,465.68 Hackleburg $83,235.72
Luverne $145,336.46 Ashland
$109,378.83 Lillian
$82,758.03
Eutaw $143,208.53
Thorsby $109,161.69 Goodwater
$81,932.91
Centreville $141,254.31 Cordova $108,684.00 Ardmore $81,672.35
Jemison $139,517.23 Georgiana
$108,119.44 Munford
$81,672.35
Hartford $138,084.13
Reform $107,815.45 Shelby
$81,672.35
Indian Springs Village $137,476.16 Ragland $107,468.04 Ohatchee $81,151.22
Abbeville $137,128.74 Creola
$106,946.91 Cottonwood
$81,064.37
Guin $136,216.77
Rehobeth $105,861.24 Bear Creek
$79,544.42
Bayou La Batre $134,740.25 Gordo $105,600.67 Hayden $79,370.71
Riverside $133,567.72 Stevenson
$105,209.83 Mount Vernon
$78,979.87
Point Clear $132,786.03
Blountsville $104,818.99 Tidmore Bend
$78,719.31
Level Plains $132,612.32 Vernon $103,646.45 Dauphin Island $78,371.89
Lineville $132,308.33 Lookout Mountain
$103,385.89 New Market
$77,329.64
Ashville $130,006.70
Malvern $101,996.23 Killen
$76,938.80
Sylvania $129,789.56 Sardis City $101,561.95 Stapleton $76,938.80
Aliceville $129,572.43 Elberta $100,606.56 Rogersville $76,113.68
Taylor $129,094.73 Vance $100,215.71 Cleveland $75,679.41
Choccolocco $129,051.30 Newton $99,781.44 Town Creek $74,333.17
Carlisle-Rockledge $128,834.17 Flomaton $98,608.91
Steele
$74,202.89
Woodstock $127,965.62 Coaling $96,003.29 New Brockton $73,942.33
Smoke Rise $127,487.93 Locust Fork $95,829.58 Coosada $73,464.63
Whitesboro $127,140.51 Fort Deposit $95,786.15 Parrish $73,117.21
Ashford $126,879.95 Stewartville $95,655.87 Littleville $72,943.50
Bridgeport $125,012.58 Elmore $94,787.33 Camp Hill $72,813.22
Brundidge $124,665.16 Westover $94,613.62 Leesburg $72,422.38
Huguley $123,709.77 Blue Ridge $94,570.19 New Union $72,378.95
Wilsonville $122,537.24 Coats Bend
$94,483.34 Powell
$72,292.10
Cowarts $121,538.41 Grove Hill $93,310.81 Hollywood $72,248.67
Kinsey $121,017.29 Marbury $93,310.81 Leighton $72,248.67
Dora $120,539.59 Florala
$92,268.56 Douglas
$71,770.97
Brookwood $120,192.17 Phil Campbell $90,705.18 Mosses $71,597.26
Vincent $118,889.36 Harpersville $90,401.19 Millport $71,076.14
Midland City $118,107.67 Axis $88,968.10 Carrollton $70,859.00
Camden $118,020.82 Frisco City $88,360.12 Eclectic $70,251.02
Butler $117,760.26 Ballplay $88,316.69 Brilliant $70,033.89
Samson $115,588.90 Webb $88,099.56 Hayneville $69,643.05
Sulligent $115,458.62 Fayetteville $87,187.59 Summerdale $69,556.19
Loxley $115,198.06 Redstone Arsenal $86,405.90 Clio $69,208.77
Collinsville $115,067.78 Double Springs $86,145.34 Vandiver $69,121.92
Cedar Bluff $114,763.79 Carbon Hill $85,884.78 Excel $68,991.64
Henagar $114,416.37 Berry
$85,797.92 Bon Secour
$68,904.78
Linden $113,634.68 Shoal Creek $85,711.07 Brantleyville $67,862.53
Selmont-West
$113,591.26 Falkville $84,625.39 Chatom $67,558.55
Owens Cross Roads $113,113.56 Fyffe $83,930.56 Mignon $67,297.98
Uniontown $110,507.93 West Blocton $83,713.42 Section $66,646.58
City Amount
City Amount City
Amount
Calvert $66,559.72
Ariton $55,268.68 Pinckard
$44,889.61
Holly Pond $66,386.01 Oakman $55,008.12 Twin $44,846.18
Notasulga $66,386.01 Joppa
$54,964.69 Glen Allen
$43,890.78
Skyline $65,778.03
Triana $54,790.98 Colony
$43,847.36
Grant $65,517.47 Leroy $54,747.55 Shorter $43,803.93
Geraldine $65,343.76 Coker
$54,617.27 McIntosh
$43,717.07
Lexington $65,256.91
Allgood $54,269.86 Kennedy
$43,413.08
Walnut Grove $64,822.64 Columbia $53,705.30 Coffeeville $43,239.38
Dunnavant $64,692.36 Valley Head
$53,661.88 Napier Field
$43,152.52
Hollins $63,736.96
River Falls $53,053.90 Pleasant Groves
$43,065.67
Altoona $63,650.11 Ider $52,967.04 Dutton $42,848.53
Ivalee $63,476.40 Addison
$52,836.76 Cuba
$42,805.11
Pickensville $63,346.12
Silverhill $52,489.35 St. Florian
$42,631.40
Sterrett $62,607.86 South Vinemont $52,359.06 Newville $42,457.69
Brantley $60,957.63 Lisman
$52,228.78 Rosa
$42,370.83
Autaugaville $60,653.64
Hillsboro $51,837.94 Sipsey
$42,240.55
Woodville $60,653.64 Silas
$51,620.80 Hytop
$42,110.27
Magnolia Springs $60,393.08 McKenzie $51,403.67 St. Stephens $42,110.27
Cherokee $60,349.65 Oak Grove $51,273.39 Bellamy $41,502.29
Baileyton $60,175.94 Millry $51,143.11 Dozier $40,937.74
Wadley $60,132.51 West Point $50,752.26
Rutledge
$40,764.03
Wilton $60,002.23 Hollis Crossroads $50,665.41 Vina $40,764.03
Forkland $59,481.11 Arley $49,579.73 Vredenburgh $40,764.03
New Site $59,350.83 Lynn $49,406.02 Highland Lake $40,633.75
White Hall $59,133.69 Eva $49,319.17 Malcolm $40,546.90
Pine Hill $58,959.98 Babbie $49,188.89 Thomaston $39,765.21
Jacksons' Gap $58,829.70 Dodge City $49,058.61 Heath $39,721.78
Egypt $58,612.57 Garden City $49,015.18 Hackneyville $39,634.93
Wedowee $58,525.71 Hurtsboro
$48,928.32 Pennington
$39,461.22
Courtland $58,482.28 Perdido Beach $48,884.90 Nectar $39,330.94
White Plains $58,438.86 Ranburne $48,407.20 Sweet Water $39,157.23
Bristow Cove $58,395.43 Somerville
$48,190.06 Hodges
$39,070.38
Pisgah $58,048.01 Belle Fontaine $48,103.21 Red Level $39,070.38
Maplesville $57,657.17 Hammondville $47,842.65 Gulfcrest $38,940.09
Perdido $57,613.74 Boligee $47,538.66 Shiloh $38,940.09
Gallant $57,266.33 Our Town $47,538.66 Geiger $38,636.11
Gurley $57,049.19 Clayhatchee $47,278.10 Beatrice $38,462.40
Grimes $56,745.20 Castleberry $47,147.81 Uriah $38,332.12
Reece City $56,658.35 Fairview $46,583.26 Reeltown $38,288.69
Hobson City $56,441.21 Louisville $46,539.84 Mentone $38,245.26
Rockford $56,006.94 Nances Creek $46,452.98 Madrid $38,071.55
Stockton $55,789.80 Elkmont $46,279.27 Weogufka $38,071.55
Kinston $55,746.38 Rock Mills
$46,105.56 Akron
$37,810.99
North Courtland $55,572.67 Epes $45,931.86 Union $37,810.99
Midway $55,529.24 Sand Rock $45,454.16 Repton $37,507.00
Snead $55,485.82 Avon $45,106.74 Pine Ridge $37,463.57
Susan Moore $55,398.96 Hissop $45,019.89 Lockhart $37,246.44
City Amount City Amount City Amount
Bakerhill $37,072.73 Ethelsville $32,339.18
Putnam
$27,605.63
Horn Hill $36,377.90 Gilbertown $32,208.90
Petrey
$27,084.50
Waldo $36,334.47 Gainesville $31,991.76
Benton
$27,041.07
Carolina $36,204.19 Nauvoo $31,948.33
Nanafalia
$26,823.94
Five Points $36,204.19 Millerville $31,861.48
Fitzpatrick
$26,780.51
Ray $36,160.76 Banks $31,818.05
Carlton
$26,563.38
Anderson $36,030.48 Cullomburg $31,731.20
Goldville
$26,433.09
Fruithurst $36,030.48 Pine Apple $31,731.20
Panola
$26,433.09
Morrison Crossroads $35,987.05 Lakeview $31,687.77
Faunsdale
$26,389.67
Loachapoka $35,900.20 Waverly $31,687.77
Memphis
$26,389.67
Vinegar Bend $35,726.49 Standing Rock $31,644.34
Dayton
$26,129.10
Belk $35,552.78 Spruce Pine $31,470.64
Oak Hill
$25,955.40
Beaverton $35,465.93 Yellow Bluff $31,470.64
Catherine
$25,911.97
Eunola $35,379.07 Hobson $31,383.78
Rockville
$25,694.83
Gordon $35,292.22 Chunchula $31,166.65
Natural Bridge
$25,607.98
Fruitdale $34,727.67 Peterman $31,036.37
Megargel
$25,521.13
Goshen $34,684.24 Boykin $30,819.23
McMullen
$25,217.14
Glenwood $34,597.39 Deer Park $30,819.23
Fredonia $34,553.96 Eldridge $30,819.23
Delta $34,510.53 Haleburg $30,732.38
Abanda $34,467.10 Gantt $30,558.67
Langston $34,380.25 Myrtlewood $30,298.10
Fulton $34,032.83 Billingsley $30,254.68
Woodland $33,859.13 Onycha $30,167.82
Newbern $33,815.70 Gu-Win $30,124.40
Broomtown $33,598.56 Ridgeville $30,124.40
Pollard $33,598.56 Toxey $30,124.40
Black $33,555.14 Needham $29,907.26
Edwardsville $33,555.14 Cusseta $29,863.83
Macedonia $33,555.14 Hatton $29,603.27
Kellyton $33,511.71 Lowndesboro $29,299.28
Coffee Springs $33,468.28 East Point $29,212.43
Waterloo $33,468.28 Blue Springs $29,125.57
Gaylesville $33,294.57 Mooresville $28,865.01
Lester $33,251.15 Movico $28,821.58
Sanford $33,207.72 Bon Air $28,778.16
Talladega Springs $33,164.29 Libertyville $28,691.30
Kansas $33,120.87
Riverview $28,691.30
Daviston $33,077.44
Sims Chapel $28,691.30
Franklin $33,077.44
Graham $28,647.88
Gordonville $33,034.01
Belgreen $28,300.46
Spring Garden $33,034.01
Union Grove $28,257.03
Paint Rock $32,990.58
Tibbie $28,170.18
Detroit $32,860.30
Emelle $27,996.47
Providence $32,773.45
Bucks $27,953.04
Whatley $32,730.02
Penton $27,953.04
Orrville $32,599.74
Fairford $27,779.33
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