(A) Fund establishment. There is hereby established a separate and distinct fund to be named and identified as the "ARP Grant Fund," fund number 8950, (the "Fund") to be administered by the Daviess County Auditor.
(B) Fiscal administration. The County Treasurer shall serve as the custodian of the Fund. The County Auditor shall serve as the auditing agent for the Fund and is hereby authorized to oversee the administration of the Fund in accordance with the auditing and accounting standards of the Indiana State Board of Accounts. The Auditor is directed to assure that in the course of fund administration, required internal controls compliant with the county's internal controls policy, and the best practices related thereto, are implemented so as to provide reasonable assurance that the ARP funds will be safeguarded and used in accordance with the ARP and best practices. The Fund is subject to SBOA audit.
(C) Receipts. Monies deposited to the Fund shall be limited to ARP funds received by county under Section 9901 of ARP (i.e. "Coronavirus State and Local Fiscal Recovery Funds").
(D) Expenditures. Expenditures from the Fund are subject to appropriation by Council pursuant to State Examiner Directive 2021-1 of the Indiana State Board of Accounts. All expenditures from the Fund will be subject to the approval of the County Board of Commissioners. The ARP Funds Committee will further develop plans, conditions and rules for use of the funds, and make such recommendations for approval by the Board. Expenditures from the Fund are limited to the following purposes under ARP Section 603(C):
(1) To respond to the public health emergency with respect to the Coronavirus Disease 2019 (COVID-19) or its negative economic impacts, including assistance to households, small businesses, and nonprofits, or aid to impacted industries such as tourism, travel, and hospitality;
(2) To respond to workers performing essential work during the COVID-19 public health emergency by providing premium pay to eligible workers of the county that are performing such essential work, or by providing grants to eligible employers that have eligible workers who perform essential work;
(3) For the provision of government services to the extent of the reduction in revenue of county due to the COVID-19 public health emergency relative to revenues collected in the most recent full fiscal year of the county prior to the emergency (presumably the 2019 calendar/fiscal year); or
(4) To make necessary investments in water, sewer, or broadband infrastructure.
(E) The Board, in consultation with Council, will develop a plan that will detail the specific uses of the Fund (the "Plan"). This section and the plan may be amended as any other section or plan as long as the amendment complies with the requirements of the ARP.
(F) Non-reverting fund. All monies in the Fund at the end of the calendar/fiscal year shall not revert to another fund but shall remain in the Fund as a separate non-reverting fund.
(Ord. 2021-2, passed 6-8-2021)