Delegation approves parts of supplemental budget after heated ARPA accounting debate; asks auditor for clarification

Carroll County delegates recessed a lengthy public hearing on a supplemental budget after a contentious discussion about how roughly $7.4 million in unspent American Rescue Plan Act (ARPA) funds were moved into the county’s general fund and became part of an apparent undesignated fund balance.

Delegation members asked who authorized moving ARPA money into the county budget, whether the action followed county statute and Treasury guidance, and whether the move left the county at risk of a federal clawback. Multiple delegates pressed commissioners and staff for dates and who signed off on the transfers. Auditor Tammy Webb told the delegation she had been provided a set of expenditures and that, because the county faced a year-end obligation deadline, staff and the CFO used the federal "standard allowance" (revenue-replacement option) so the county would not forfeit unspent ARPA funds. Webb said she performed testing on selected nursing-home payroll and agency/registry costs and had incorporated that work into the 2024 audit procedures.

Delegates repeatedly requested documentary proof of the timeline and authorization that led to the journal entry. Several members, including Representative Cordelli and Representative Brown, said they had expected the delegation to see a formal transfer or supplemental budget action before money appeared…