IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
AN ORDINANCE transferring to and appropriating from the undesignated fund balance of the 2024 ARPA Fund $44,869,957.00 to cover expenses related to lost revenue due to COVID-19 and authorizing the County to use all remaining ARPA funds to cover eligible County contract expenses through 2026.
Intro
ORDINANCE NO. 5955, December 18, 2024
INTRODUCED BY Donna Peyton, Jeanie Lauer, Jalen Anderson, Megan L. Marshall, Charlie Franklin, Manuel Abarca IV, DaRon McGee, and Venessa Huskey, County Legislators
Body
WHEREAS, the American Rescue Plan Act (ARPA) of 2021, enacted by the U.S. Congress, provided financial support to local governments responding to the public health and economic impacts of the COVID-19 pandemic; and,
WHEREAS, Jackson County received a total allocation of $136,551,645.00 in ARPA funds, with approximately $70,447,640.00 remaining for distribution; and,
WHEREAS, ARPA funds must be obligated by December 31, 2024, and fully expended by December 31, 2026, with strict adherence to federal requirements for eligibility; and,
WHEREAS, 42 U.S.C. § 803 (b)(3) appropriates $65,100,000,000 to counties, to mitigate the fiscal effects stemming from the public health emergency with respect to COVID-19; and,
WHEREAS, the appropriations under 42 U.S.C. § 803 (a)(3) are titled State and Local Fiscal Recovery Funds (SLFRF); and,
WHEREAS, 42 U.S.C. § 803 (c) permits Counties to spend ARPA funds under one of four major categories, which include (A) responses to the COVID-19 Pandemic and its negative economic impacts, (B) providing premium pay to essential employees, (C) for government services to the extent of the reduction in revenue, and (D) investments in water, sewer, and broadband; and,
WHEREAS, 86 Fed. Reg. 26,801 (May 17, 2021) indicates that any amount attributable under lost revenue replacement can be used towards government services, but cannot be used as debt service or to create or replenish savings (rainy-day fund); and,
WHEREAS, in January of 2022 the Department of Treasury (Treasury) released the completed Interim Final Rule titled SLFRF Final Rule (Final Rule), establishing the completed guidance for the SLFRF; and,
WHEREAS, page 240 of the Final Rule indicates that the Treasury allows lost revenue replacement to be calculated through a formula as provided by the Treasury, or by a $ 10,000,000 "standard allowance;" and,
WHEREAS, the County will use $33,688,172, as allotted to them by Treasury’s formula; and,
WHEREAS, the County has obligated $4,602,269 pursuant to Resolution #21108 (2022), leaving $29,085,903 available to pay for government services; and,
WHEREAS, the County seeks to pay $29,085,903 for government services with funds out of lost revenue replacement; and,
WHEREAS, the provisions of government services is a permitted expenditure category by the United States Department of Treasury in its Compliance and Reporting Guidance for State and Local Fiscal Recovery Funds; and,
WHEREAS, the remaining $41,361,737.00 will be obligated in 2024 for eligible expenses in 2024, 2025, and 2026; and,
WHEREAS, fifty percent (50%) of the future undesignated fund balance dollars recouped from ARPA revenues, will be directed to a new unrestricted fund within the general fund to be created within the 2025 budget process and will require those funds to exclusively be obligated to disadvantaged communities by December 31, 2025; and,
WHEREAS, the remaining fifty percent (50%) of the future undesignated fund balance dollars recouped from ARPA revenues will be directed to another new unrestricted fund within the general fund to be created within the 2025 budget process and will require those funds to exclusively be obligated to Jackson County infrastructure needs by December 31, 2025; and,
WHEREAS, the Director of Finance and Purchasing is hereby authorized to enter into agreements as needed to obligate the funds; and,
WHEREAS, a transfer and appropriation is necessary to place the funds in the proper spending account; now therefore,
BE IT ORDAINED the County has $29,085,903 in lost revenue replacement and will expend all funds for the provision of government services, the following amounts are appropriate for the projects and authorized for the expenditure:
|
Project Description |
Expense Category (EC) |
Cost Object |
Appropriation For 2024 |
|
Public Safety and Public Health Services for a period ending December 31, 2024. |
6.1 |
Salaries |
$22,876,215 |
|
|
|
Benefits |
$6,164,661 |
|
Jackson County Health Department for period ending December 31, 2024 |
6.1 |
Cost |
$45,027 |
|
|
|
|
|
|
TOTAL |
|
|
$29,085,903 |
BE IT ORDAINED the total remaining $70,447,641, in ARPA funds are appropriate for the projects below and authorized for revenue recovery and are under an approved contract through 2026:
|
Project Description |
Expense Category (EC) |
Cost Object |
SLFRF Funds 2024 |
SLFRF Funds 2025 |
SLFRF Funds 2026 |
|
Public Safety and Public Health Services for a period ending December 31, 2024. |
6.1 |
Salaries |
$22,876,215 |
|
|
|
|
|
Benefits |
$6,164,661 |
|
|
|
Jackson County Health Department Expenses for a period ending December 31, 2024. |
6.1 |
Cost |
$45,027 |
|
|
|
Inmate Healthcare for a period ending December 31, 2025 |
1.6 |
Cost |
$8,171,000 |
$8,500,000 |
|
|
Jackson County Health Department Expenses for a period ending December 31, 2026. |
1.1-1.7 |
Cost |
$2,400,000 |
$4,000,000 |
$3,959,045 |
|
Indigent Healthcare for a period ending December 31, 2026 |
1.1-1.7 |
Cost |
$5,213,054 |
$4,800,000 |
$4,318,639 |
|
TOTALS |
|
|
$44,869,957 |
$17,300,000 |
$8,277,684 |
BE IT ORDAINED by the County Legislature of Jackson County, Missouri, that the following appropriation from the undesignated fund balance of the 2024 ARPA Fund be and hereby is made and expenditures authorized:
|
DEPARTMENT/DIVISION |
CHARACTER/DESCRIPTION |
FROM |
TO |
|
|
|
|
|
|
ARPA Fund |
|
|
|
|
050-9999 |
45962-American Rescue Plan |
$44,869,957 |
|
|
050-9999 |
32810- Undesignated Fund Balance |
|
$44,869,957 |
|
050-9999 |
32810- Undesignated Fund Balance |
$44,869,957 |
$ |
|
Corrections 050-2701 |
55010 - Regular Salaries |
|
9,671,285 |
|
|
55030 - Overtime Salaries |
|
3,947,629 |
|
|
55040 - FICA Taxes |
|
1,010,343 |
|
|
55060 - Insurance Benefits |
|
2,614,077 |
|
Sheriff 050-4201 |
55010 - Regular Salaries |
|
5,391,798 |
|
|
55030 - Overtime Salaries |
|
546,448 |
|
|
55040 - FICA Taxes |
|
457,113 |
|
|
55060 - Insurance Benefits |
|
1,306,740 |
|
Medical Examiner 050-2001 |
55010 - Regular Salaries |
|
2,135,311 |
|
|
55030 - Overtime Salaries |
|
77,514 |
|
|
55040 - FICA Taxes |
|
141,407 |
|
|
55060 - Insurance Benefits |
|
277,806 |
|
Environmental Health 050-1503 |
55010 - Regular Salaries |
|
446,703 |
|
|
55030 - Overtime Salaries |
|
16,356 |
|
|
55040 - FICA Taxes |
|
33,914 |
|
|
55060 - Insurance Benefits |
|
154,443 |
|
Parks Safety/Interpretation 050-1605 |
55010 - Regular Salaries |
|
583,981 |
|
|
55030 - Overtime Salaries |
|
59,190 |
|
|
55040 - FICA Taxes |
|
47,552 |
|
|
55060 - Insurance Benefits |
|
121,266 |
|
Jackson County Health Department 050-2603 |
56072 - Health Department Expense |
|
2,445,027 |
|
Corrections 050-2701 |
56090 - Health & Social Services |
|
8,171,000 |
|
Truman Medical Center 050-2600 |
56061 - Indigent Health Care |
|
5,213,054 |
and,
BE IT FURTHER ORDAINED fifty percent (50%) of the future undesignated fund balance dollars recouped from ARPA revenues, will be directed to a new unrestricted fund within the general fund to be created within the 2025 budget process and will require those funds to exclusively be obligated to disadvantaged communities by December 31, 2025; and,
BE IT FURTHER ORDAINED the remaining fifty percent (50%) of the future undesignated fund balance dollars recouped from ARPA revenues will be directed to another new unrestricted fund within the general fund to be created within the 2025 budget process and will require those funds to exclusively be obligated to Jackson County infrastructure needs by December 31, 2025; and,
BE IT FURTHER ORDAINED that it is the intention of Jackson County to use all of the remaining ARPA funds for eligible active contract costs as allowed under the interim and final rules of 31 CFR Part 35 for FY 2025 $17,300,000 and FY 2026 $8,277,684;
and,
BE IT FURTHER ORDAINED that the County Executive and other County officials be and hereby are authorized to execute any documents necessary to give effect to the intent of this Ordinance.
Enacted and Approved
Effective Date: This ordinance shall be effective immediately upon its signature by the County Executive.
APPROVED AS TO FORM:
______________________________
County Counselor
I hereby certify that the attached ordinance, Ordinance No. 5955 introduced on December 18, 2024, was duly passed on ______________________________, 2024 by the Jackson County Legislature. The votes thereon were as follows:
Yeas _______________ Nays _____________
Abstaining ___________ Absent ____________
This Ordinance is hereby transmitted to the County Executive for his signature.
____________________ ________________________________
Date Mary Jo Spino, Clerk of Legislature
I hereby approve the attached Ordinance No. 5955.
____________________ ________________________________
Date Frank White, Jr., County Executive
Fiscal Note
Funds sufficient for this transfer are available from the source indicated below.
ACCOUNT NUMBER: 050 9999 32810
ACCOUNT TITLE: ARPA Fund
Undesignated Fund Balance
NOT TO EXCEED: $44,869,957
Funds sufficient for this appropriation are available from the source indicated below.
ACCOUNT NUMBER: 050 2701 55010
ACCOUNT TITLE: ARPA Fund
Corrections
Regular Salaries
NOT TO EXCEED: $9,671,285.00
ACCOUNT NUMBER: 050 2701 55030
ACCOUNT TITLE: ARPA Fund
Corrections
Overtime Salaries
NOT TO EXCEED: $3,947,629.00
ACCOUNT NUMBER: 050 2701 55040
ACCOUNT TITLE: ARPA Fund
Corrections
FICA Taxes
NOT TO EXCEED: $1,010,343.00
ACCOUNT NUMBER: 050 2701 55060
ACCOUNT TITLE: ARPA Fund
Corrections
Insurance Benefits
NOT TO EXCEED: $2,614,077.00
ACCOUNT NUMBER: 050 4201 55010
ACCOUNT TITLE: ARPA Fund
Sheriff Office
Regular Salaries
NOT TO EXCEED: $5,391,798.00
ACCOUNT NUMBER: 050 4201 55030
ACCOUNT TITLE: ARPA Fund
Sheriff Office
Overtime Salaries
NOT TO EXCEED: $546,448.00
ACCOUNT NUMBER: 050 4201 55040
ACCOUNT TITLE: ARPA Fund
Sheriff Office
FICA Taxes
NOT TO EXCEED: $457,113.00
ACCOUNT NUMBER: 050 4201 55060
ACCOUNT TITLE: ARPA Fund
Sheriff Office
Insurance Benefits
NOT TO EXCEED: $1,306,740.00
ACCOUNT NUMBER: 050 2001 55010
ACCOUNT TITLE: ARPA Fund
Medical Examiner
Regular Salaries
NOT TO EXCEED: $2,135,311.00
ACCOUNT NUMBER: 050 2001 55030
ACCOUNT TITLE: ARPA Fund
Medical Examiner
Overtime Salaries
NOT TO EXCEED: $77,514.00
ACCOUNT NUMBER: 050 2001 55040
ACCOUNT TITLE: ARPA Fund
Medical Examiner
FICA Taxes
NOT TO EXCEED: $141,407.00
ACCOUNT NUMBER: 050 2001 55060
ACCOUNT TITLE: ARPA Fund
Medical Examiner
Insurance Benefits
NOT TO EXCEED: $277,806.00
ACCOUNT NUMBER: 050 1503 55010
ACCOUNT TITLE: ARPA Fund
Environmental Health
Regular Salaries
NOT TO EXCEED: $446,703.00
ACCOUNT NUMBER: 050 1503 55030
ACCOUNT TITLE: ARPA Fund
Environmental Health
Overtime Salaries
NOT TO EXCEED: $16,356.00
ACCOUNT NUMBER: 050 1503 55040
ACCOUNT TITLE: ARPA Fund
Environmental Health
FICA Taxes
NOT TO EXCEED: $33,914.00
ACCOUNT NUMBER: 050 1503 55060
ACCOUNT TITLE: ARPA Fund
Environmental Health
Insurance Benefits
NOT TO EXCEED: $154,443.00
ACCOUNT NUMBER: 050 1605 55010
ACCOUNT TITLE: ARPA Fund
Parks Safety/Interpretation
Regular Salaries
NOT TO EXCEED: $583,981.00
ACCOUNT NUMBER: 050 1605 55030
ACCOUNT TITLE: ARPA Fund
Parks Safety/Interpretation
Overtime Salaries
NOT TO EXCEED: $59,190.00
ACCOUNT NUMBER: 050 1605 55040
ACCOUNT TITLE: ARPA Fund
Parks Safety/Interpretation
FICA Taxes
NOT TO EXCEED: $47,552.00
ACCOUNT NUMBER: 050 1605 55060
ACCOUNT TITLE: ARPA Fund
Parks Safety/Interpretation
Insurance Benefits
NOT TO EXCEED: $121,266.00
ACCOUNT NUMBER: 050 2603 56072
ACCOUNT TITLE: ARPA Fund
Jackson County Health Department
Health Department Expense
NOT TO EXCEED: $2,445,027.00
ACCOUNT NUMBER: 050 2701 56090
ACCOUNT TITLE: ARPA Fund
Corrections
Health & Social Services
NOT TO EXCEED: $8,171,000.00
ACCOUNT NUMBER: 050 2600 56061
ACCOUNT TITLE: ARPA Fund
University Health
Indigent Health Care
NOT TO EXCEED: $5,213,054.00
______________________ ________________________________
Date Chief Administrative Officer