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Council approves ARPA payment for state-mandated audit; discusses unallocated ARPA balances

2498932 · March 5, 2025
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Summary

The Adams County Council approved a resolution allowing ARPA funds to pay the Indiana State Board of Accounts audit costs and discussed the remaining unallocated ARPA balances and allocation deadlines.

The Adams County Council approved Resolution 20249 on Sept. 4 to permit use of ARPA (American Rescue Plan Act) local-recovery funds to pay the Indiana State Board of Accounts’ federally mandated audit of the county’s ARPA records.

The county attorney explained the resolution, saying the action “would allow the county to pay for the price of the audit with ARPA funds.” Council members said they had intentionally left some ARPA money available for audit costs.

The discussion then reviewed the county’s unallocated ARPA balances and upcoming deadlines. Finance staff reported the unallocated amount was about $29,005.35 as of Sept. 4, not including underspent or reallocated balances from specific projects. Staff later noted that, after current claims are processed, roughly $20,000 remained in the unallocated pool that would need allocation or obligation under federal rules.

Council members discussed the obligation deadline and contract requirements. Staff said ARPA funds must be obligated by the end of the calendar year through a contract or similar agreement; expenditures may continue into 2026 under the federal guidance. Council members agreed to review project claims, contact recipients with unspent allocations and, if necessary, identify county-general or building projects to obligate remaining dollars before the December council meeting.

Why it matters: the resolution clarifies that audit costs billed by the State Board of Accounts may be paid from ARPA funds, and the council must account for and obligate ARPA dollars within federal timelines.

Next steps: staff will update the unallocated-amount accounting after the current claim cycle, send notices to recipients with unspent allocations, and bring options back to the council in November or December for any remaining unallocated funds.