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Cook County approves $53 million ARPA reclassification after hearings over audit risk
Summary
After questioning from several commissioners about audit and legal scrutiny, the board approved reclassifying $53 million in December 2024 expenses as ARPA 'revenue loss' so those funds remain federally eligible; Guidehouse/NIEHS consultants told the board the move complies with SLFRF guidance.
The Cook County Board voted to recognize $53,000,000 of December 2024 operating expenses as ARPA revenue-loss funds to preserve federal eligibility and spending flexibility, a procedural reclassification staff said must be completed before the annual-close deadline.
Commissioner Lowery and county finance staff explained the move as a one-time recognition needed to avoid forfeiting ARPA eligibility for those expenses. Dean (county finance staff) told the board that the transfer is done as part of the annual-close…
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