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County auditor reports LATCF balance of $789,008 and outlines ARPA obligations

Box Elder County Commission · March 17, 2025
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Summary

County Auditor Charlene Larson briefed commissioners on ARPA and LATCF balances, saying obligated ARPA items are being spent and LATCF has a remaining balance of $789,008.28 that must be used before 2026.

Charlene Larson, the county auditor, told the commission where the county stands on American Rescue Plan Act (ARPA) funds and Local Assistance and Tribal Consistency Funds (LATCF) after completing year-end accounting. She identified amounts already obligated in late-year resolutions and said those obligations are currently being spent; she also noted LATCF is less restrictive and that the county currently shows a LATCF balance of $789,008.28 that will need to be spent before 2026.

"LATCF is less restrictive, and so there's a balance of $789,008.28," Larson said, adding that some ARPA balances were obligated by resolutions at the end of the prior year and the amounts have decreased as funds are spent. Commissioners asked clarifying questions about specific obligations and were advised to coordinate with agencies (for example, fairgrounds) on how remaining obligated funds will be spent.