Christy Klaus, the county comptroller, presented two finance items: the Secure Rural Schools certification of expenditures and an update on American Rescue Plan Act (ARPA) spending.

Klaus said: “We have in fiscal year 25, we spent $16,253,489 of ARPA funds, of which we've received $17,055,675.” She described remaining FY25 unobligated funds of roughly $802,000 and FY26-to-date spending of $538,422, leaving $263,763.79. Because contract terms ended on Dec. 31, 2025, and there were no additional obligations, Klaus said roughly $163,000 may need to be returned to the Department of Treasury unless staff can document obligations that meet Treasury rules. She noted a separately held $100,000 overflow ARPA pool that could be allocated to identified short projects if quotes are procured and approved.

Commissioners discussed conservative handling to avoid federal compliance problems; one said it was preferable to return unobligated funds rather than risk noncompliance. Staff will finalize the last-quarter report and, if necessary, transmit returned funds to Treasury.