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Reallocation of American Rescue Plan Act Funds
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Approve the reallocation of remaining unassigned American Rescue Plan Act (ARPA) State and Local Fiscal Recovery Funds (SLFRF) under Treasury Expenditure Category 6.1 (Provision of Government Services). These funds are considered “excess” because they were not ultimately expended on their initial project, which was properly obligated as of December 31, 2024, but had a change in scope that created unforeseen implementation challenges.
Funds will be reallocated to cover eligible county employee payroll and public safety personnel expenses (including eligible salary and overtime costs) for established positions incurred within the allowable performance period. Treasury guidance allows funds to cover personnel costs through December 31, 2026, provided the employee serves in a position that was established and filled prior to December 31, 2024. This action optimizes the utilization of federal grant funds, ensures full compliance with Treasury obligation guidelines ahead of statutory deadlines, and allows for accurate adjustment in the upcoming quarterly Project and Expenditure (P&E) reporting.
The amount to be reallocated is $4,742,186.48. The reallocation will occur by posting a journal entry to move the salaries from the General Fund (10000) to the American Rescue Plan Act Fund (34855).