The virus is spreading rapidly across the US and the state department of education has decided to move all public K$-12$ schools to online learning for the remainder of the school year. It's fortunate that you and your colleagues had already explored the impact of such a decision and felt prepared to implement the DOE's decision.

The superintendent has asked you to write a memo to all employees outlining the decisions related to remote work, essential employee designation and related comp$/$benefits adjustments, and to put employees on notice that if they are unable to work remotely and are not designated as essential, that furloughs$/$layoffs$/$hours reductions may be coming.