Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Arpa Reporting topic
No spam. Unsubscribe anytime.
Officials say ARPA funds have been obligated; finance director explains why ARPA spending is not listed in operating budget
Summary
Finance staff told council ARPA appropriations were obligated in 2022 and tracking of spend occurs through the county's grant fund, quarterly Treasury reports and the single audit; ARPA money is not re-authorized in the annual operating budget but expenditures are tracked and reported.
Howard County finance staff told the County Council that the county obligated its American Rescue Plan Act (ARPA) allocation and that ARPA expenditures are tracked separately from the annual operating‑budget book.
Finance Director Rafael Imele (spoke to the council as Rafael Healy/Healy in the transcript) and Budget Director Holly Sung told council members that the county accepted the ARPA grant appropriation in 2022, assigned the funds to grant accounts and is required to report spending in quarterly reports to the U.S. Department of the Treasury and in the annual single audit. The directors said the county had an obligation deadline to obligate funds by Dec. 31, 2024 and must fully spend remaining ARPA obligations by Dec. 31, 2026.
Why it matters: Multiple council members asked why ARPA spending and remaining balances were not visible in the FY26 budget book. Finance staff responded that ARPA was appropriated into a separate grant fund in prior years so it does not appear as a new appropriation in the operating‑budget book; instead, ARPA spending will be visible in departmental grant detail, in SAP accounting records, the county's quarterly Treasury reports and the single audit documents posted on the county website.
Details and follow up: The finance director said the county had obligated ARPA funds for ongoing programs such as extended salaries for before‑and‑after‑care recreation programs and for capital projects requiring multi‑year spending. He said roughly 80% of ARPA funds had been spent or obligated and the remainder were intended for continuing programs that span fiscal years. Council members requested more detailed breakdowns (spent-to-date, remaining appropriation and program-level details) and were told those are available in the SAP financial system and the posted Treasury reports and single audit files.
Council members asked whether the council retains oversight over ARPA funds. Finance and budget staff said the council approved the initial appropriations, the county tracks spending in the grant fund, and the county posts detailed reports to maintain transparency; some council members said they had proposed earlier amendments seeking additional council review. Finance staff said audit and reporting requirements for ARPA are strict and noncompliance can trigger returning funds to the Treasury.
Outlook: Council members asked finance to provide more accessible, program‑level ARPA detail tied to departmental spending in follow‑up materials and to clarify how remaining balances will be monitored as obligations are spent down through 2026.
