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Court authorizes ARPA fund transfer to correct year-end accounting discrepancy

August 27, 2025 | Marion County, Arkansas


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Court authorizes ARPA fund transfer to correct year-end accounting discrepancy
Marion County quorum court members approved a transfer from the countyAmerican Rescue Plan Act (ARPA) fund to a county revenue-replacement account to correct an accounting discrepancy caused by outstanding checks spanning fiscal years.
County staff told the court the discrepancy arose from checks issued at the end of 2024 that affected account balances at the turn of the year. After consultation with the legislative auditor, staff said the transfer would reconcile the funds and that the amount involved was $6,576.09 as stated in the meeting.
Speakers said the transfer was intended to move money between county accounts so ARPA funds are recorded in the budgeted accounts where they belong; staff indicated only a small number of items remained to reconcile. The court moved, seconded and approved the transfer; no amendment or conditions were recorded in the meeting transcript.

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