2024-12-16 ARPA Memo Pub Safety Salaries_Dec
MEMORANDUM
To: BOCC
From: Grace Jimenez, Chief Accountant
Date: December 13, 2024
Re: Use of SLFRF on existing public safety salaries and benefits
This memo is to document the eligibility of public safety salary and benefit costs under
the State and Local Fiscal Recovery Funds (SLFRF). The Auditor’s Office has reviewed
eligible activities under Expenditure Category 6.1 Revenue Replacement: Provision of
Government Services. Funds spent in this category can be used on any traditional
government service. Government services include the salaries and benefits of
employees such as general government administration staff, public safety, and public
health services. Many cities and counties have used the revenue replacement ARPA
funds to stabilize their budget by allocating funding to payroll costs.
Public safety is the largest portion of the general fund budget for government services
and can be easily documented as an eligible expenditure. Year-to-date 2024, the
County has expended the following eligible public safety salary and benefit costs:
Sheriff $7.2 million
Corrections $5.6 million
Adequate audit documentation is an important piece of SLFRF compliance. By using
these funds on the most clearly eligible and supported expenditures, the County
reduces future audit risk. I have worked with BerryDunn, who have also provided a
memo, to confirm this is an eligible use.
If the Board elects to use SLFRF funds to cover public safety salaries in fiscal year
2024, a transfer will be made from the ARPA Fund to the General Fund in the amount
approved.