COVID-19 Indoor Air Quality Assistance allows the following eligible Ohio non-governmental employers to receive financial as- sistance on a reimbursement basis for eligible inspections, assessments, maintenance, and/or improvements to indoor heating, ventilation, and air conditioning (“HVAC”) systems to control the spread of the novel coronavirus COVID-19: licensed nursing homes, licensed assisted living facilities, adult day centers, licensed intermediate care facilities, licensed hospices, senior centers, licensed Class 2 and Class 3 Residential Treatment providers (adult care facilities), residential waiver settings (group homes), and certified substance use disorder residential treatment centers. Eligible expenses are goods which are installed, operational, and put in service, and services received for these purposes, on or after March 1, 2020, and through Oct. 15, 2021. Funding for this program is part of federal financial assistance provided to the State of Ohio from the US Department of the Treasury. Funds were awarded under the Social Security Act, as amended by Section 5001 of the Coronavirus, Aid, Relief, and Economic Security Act (“CARES Act”) as the Coronavirus Relief Fund (“CRF”). Funding and use of funds are subject to the provisions and guidelines established by Section 601(a) of the Social Security Act, as added by Section 5001 of the CARES Act. A