{
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        {
            "id": "p109.1",
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            "text": "103",
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            "text": "3. HEERF: Historically Black Colleges and Universities (HBCU)",
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            "text": "The HEERF lost revenue frequently ask question 5 states “An institution may only estimate lost revenue “associated with coronavirus” as specified by CRRSAA section 314(c)(1). Therefore, if the lost revenue is directly attributable to a cause other than the COVID-19 pandemic (e.g., lost housing revenue due to previously planned dormitory remodeling, previously planned elimination of a degree program, research grant income ending, one-time royalty payments), the institution may not include those lost revenues in its estimation of its lost revenue for the HEERF grant programs.”"
        },
        {
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            "text": "Question 9 says, the CRRSAA does not specify how institutions may calculate their lost revenue. Accordingly, institutions have flexibility to reasonably calculate their estimated lost revenue. For example, an institution may use:"
        },
        {
            "id": "p109.6",
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            "type": "list",
            "bbox": {
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                {
                    "id": "p109.6.1",
                    "order": 7,
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                    "bbox": {
                        "l": 69.12,
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                    },
                    "text": "A year-over-year comparison using the prior year;",
                    "marker": "•"
                },
                {
                    "id": "p109.6.2",
                    "order": 8,
                    "type": "list_item",
                    "bbox": {
                        "l": 68.88,
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                    },
                    "text": "A semester-over-semester comparison using the prior year semester (fall 2019 compared to fall 2020 or summer term 2019 compared to summer term 2020);",
                    "marker": "•"
                },
                {
                    "id": "p109.6.3",
                    "order": 9,
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                    "bbox": {
                        "l": 69.36,
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                    },
                    "text": "A comparison using a 3- or 5-year combined average revenue as baseline revenue;",
                    "marker": "•"
                },
                {
                    "id": "p109.6.4",
                    "order": 10,
                    "type": "list_item",
                    "bbox": {
                        "l": 69.6,
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                    },
                    "text": "A comparison to previously budgeted revenue or projected revenue for the period; or",
                    "marker": "•"
                },
                {
                    "id": "p109.6.5",
                    "order": 11,
                    "type": "list_item",
                    "bbox": {
                        "l": 68.4,
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                    "text": "A comparison with a baseline year of a fiscal year prior to the March 13, 2020 national emergency declaration, such as the fiscal year from July 1, 2018 – June 30, 2019.",
                    "marker": "•"
                }
            ]
        },
        {
            "id": "p109.7",
            "order": 12,
            "type": "text",
            "bbox": {
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            "text": "HEERF Roll-up FAQ question 43 institutions must provide documents demonstrating year-over-year decreases in revenue that are the result of a decline in enrollment, a decline in student fees including housing fees and meal plans, a decline in parking and facilities revenue, or a decline in revenue from summer programs or other activities disrupted by COVID-19."
        },
        {
            "id": "p109.8",
            "order": 13,
            "type": "text",
            "bbox": {
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            "text": "2 CFR 200.305(b) states, “For non-Federal entities other than states, payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means.”"
        },
        {
            "id": "p109.9",
            "order": 14,
            "type": "heading",
            "bbox": {
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            },
            "text": "Supplemental Grant Funds for Institutions Agreement – Page 2",
            "attrs": {
                "block_label": "paragraph_title"
            },
            "level": 3
        },
        {
            "id": "p109.10",
            "order": 15,
            "type": "text",
            "bbox": {
                "l": 68.64,
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            "text": "Recipient acknowledges that no supplemental grant funds may be used to fund construction; acquisition of real property; contractors for the provision of pre-enrollment recruitment activities; marketing or recruitment; endowments; capital outlays associated with facilities related to athletics, sectarian instruction, or religious worship; senior administrator or executive salaries, benefits, bonuses, contracts, incentives stock buybacks, shareholder dividends, capital distributions, or stock options; or any other cash or other benefit for a senior administrator or executive. (Emphasis Added)"
        },
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            "order": 16,
            "type": "heading",
            "bbox": {
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                "b": 118.8
            },
            "text": "Governor's Emergency Education Relief (GEER) Fund",
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                "block_label": "paragraph_title"
            },
            "level": 3
        }
    ],
    "excluded_furniture": {
        "first": [],
        "last": []
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