Finding Text
Criteria: All American Rescue Plan Act (ARPA) funds had to be obligated by December 31, 2024 and actually spent by December 31, 2026. Condition: The County approved to purchase generators for the Village of Taylor Springs on June 11, 2024 with Ordinance 2024-12. However, due to unavailability, these generators were not purchased until June 2025. Approving an ordinance does not fall under the definition of obligating funds under ARPA. Cause: Due to unavailability of the generator, the County did not enter into a contract, place an order, or create a subaward by the obligating deadline of December 31, 2024. The County did approve the ordinance for the purchase by the obligating deadline. Effect: Since the expenditure was not obligated by the deadline, $50,160.50 did not follow the period of performance compliance requirement. Questioned Cost: $50,160.50 Recommendation: We recommend that applicable County employees and board members research all period of performance compliance requirements when grants are received. Response: Due to the generator not being available at the time of ordinance, it was an oversight that the actual obligation was incurred after the period of performance. The County did try in good faith to order the generator before the deadline.