; and (B) directly or indirectly involve, relate to, are, have been, or will be incurred due to, or are, have been, or will be a response to circumstances caused by, the public health emergency with respect to the Coronavirus Disease 2019 (COVID–19); and (2) were incurred during the period that begins on March 1, 2020, and ends on December 30, 2020. To the extent that a unit of local government does not need all of the funds paid to it, it may transfer such funds to another unit of local government in the State for uses in paragraph (1) of this subsection and such transfer is deemed to be a cost of the transferor. (e) Certification In order to receive a payment under this section, a unit of local government shall provide the Secretary with a certification signed by the Chief Executive (or equivalent) for the unit of local government that the local government’s uses of the funds are or will be consistent with subsection (d). (f) Inspector General oversight