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ARPA revenue‑standard resolution fails on tie; fire district funding request postponed
Summary
A proposal to elect the U.S. Treasury's standard allowance (treating Spencer County's $3.758M ARPA allocation as lost revenue) failed on a 3–3 tie. A separate $75,000 request from the Taylorsville‑Spencer County Fire District was deferred pending guidance after the failed vote.
Taylorsville, Ky. — Spencer County Fiscal Court debated whether to adopt a resolution electing the U.S. Treasury's 'standard allowance' for revenue loss under the American Rescue Plan Act, which would permit the county to treat its full $3,758,705 allocation as general government revenue for eligible uses. After discussion the motion to adopt the resolution failed on a 3–3 tie.
Judge Executive John Riley defended the standard‑allowance election as a way to simplify compliance and broaden permissible uses of ARPA funds, saying it would allow the county to treat the money "as if" it were lost revenue under Treasury guidance. Some magistrates, including Esq. Mike Moody and Esq. Brett Beaverson, said they were uncomfortable voting to claim lost revenue when they did not believe the county had actually suffered those losses.
The roll-call votes on the resolution were recorded as: ayes — John Riley, Esq. Jim Travis, Esq. Tim Brewer; nays — Esq. Brett Beaverson, Esq. J. Moody, Esq. M. Moody. Because the vote tied, the resolution did not pass.
Shortly after, Chief Nathan Nation of the Taylorsville‑Spencer County Fire District asked the court to reconsider a prior June 2021 request for approximately $75,000 in ARPA funds for equipment including 2,000 feet of 5‑inch hose, 10 sets of turnout gear, a battery-powered extrication tool and swift‑water/dive PPE. Judge Riley postponed action on the fire district's request, citing the need for guidance from KIPDA following the failure to adopt the revenue‑standard resolution.
Court members noted that adopting the standard allowance would change reporting and allowable-use considerations but would not remove all Treasury reporting requirements. The court did not appropriate any ARPA funds at the Feb. 21 meeting.
