Simpson County Fiscal Court reallocates $1.78 million in ARPA funds, approves cash transfers and budget adjustments

Simpson County Fiscal Court on July 16 approved a series of financial actions that reallocated American Rescue Plan Act (ARPA) funds, executed cash transfers, and authorized budget line adjustments.

Following a recommendation from the law firm Stites & Harbison, the court approved a second authorization to move $1,777,040.40 from ARPA State and Local Fiscal Recovery Funds into Lost Revenue Funds; Judge/Executive Mason Barnes was authorized to sign the approval. The court separately approved a cash transfer of $1,665,311.33 from the ARPA Fund to the General Fund (motion by Magistrate Jeffrey Burr, second by Scott Poston) and a cash transfer of $80,837.00 from the General Fund to the Jail Fund (motion by Scott Poston, second by Myron Thurman). All motions carried unanimously.

The minutes record several specific budget transfers, including a $1,664,511.65 transfer (84‑9300‑999 transfer out to other fund from 84‑9200‑999 ARPA), a $799.68 transfer (84‑9300‑999 transfer to other fund from 84‑9200‑999 ARPA), allocations for ARPA emergency communications equipment and county clerk building projects, and other departmental transfers as listed in the court voucher list. The court also approved the bills and claims presented by the clerk, which include vendor and payroll items across multiple accounts.

Magistrates cited the recommendation of external counsel for the ARPA move; detailed conditions or constraints on the lost revenue reallocation were not recorded in the minutes. The minutes do not specify post‑transfer reporting deadlines or implementation timing beyond authorization.