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Auditor reports near-complete ARPA spending; $244,000 remains for final invoices
Summary
Minnehaha County has obligated nearly all of its $37.5 million in ARPA funds and recorded $37.2 million spent through Sept. 30, with about $244,000 remaining — mainly tied to the Sheriff's Tower project — and federal closeout procedures pending.
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The Minnehaha County Auditor's Office told commissioners on Oct. 21 that the county has largely expended its American Rescue Plan Act funds and is approaching closeout.
Susan Beeman of the Auditor's Office said the county received just over $37,500,000 in ARPA funds and had spent just over $37,200,000 through Sept. 30. During the third quarter the county spent “400 and just over $470,000,” Beeman said. Remaining obligations total about $244,000, primarily related to the Sheriff's tower project, and staff expect those final invoices to be paid in the fourth quarter.
Beeman said the county was required by Treasury guidance to obligate all funds by 2024, which it did, and that reallocations were possible when projects came in under budget. She described the courtroom construction project that came in under budget and whose savings were re-obligated to other qualifying projects under U.S. Treasury final-rule guidance. The county will complete a federal closeout once the Treasury releases its procedures; ongoing audits are expected by the Department of Legislative Audit.
Commissioners noted that ARPA-funded services — including burial assistance, human services staffing and rent assistance — had helped stabilize budgets but must be considered in future general-fund planning once ARPA funds are no longer available.
What happens next: staff anticipate paying remaining invoices in Q4 and will pursue federal closeout procedures when Treasury guidance is available.

