Wednesday, April 7, 2021

Mark Your Calendars: Upcoming Training


Spring 2021 Quadrant Meetings Set

Auditors, mark your calendars for the SBOA-called spring, 2021 conference! 

This year's conference will be held in a two-part format, both virtually and in-person.

Part 1 will be a virtual session that will begin at 10 a.m. Eastern on Tuesday, May 11. Use the following link to join the event: Part 1 - Spring Auditors Virtual Conference WebEx LINK.

 Part 2 will be held in-person at four sites throughout the state. All meetings will begin promptly at 9 a.m. Eastern time. The schedule is as follows:


Northwest Quadrant: Wednesday, May 19, Marshall County Building, Plymouth 

Northeast Quadrant: Thursday, May 20, Hamilton County Fairgrounds, Noblesville

Southwest Quadrant: Tuesday, May 25, Gasthof Amish Village, Montgomery

Southeast Quadrant: Wednesday, May 26, Mid-America Science Park, Scottsburg

The SBOA has assigned each county to a specific meeting site. Please check the "2021 Quad Call Letter" that was emailed on Friday, April 16 for your designated site. If you cannot attend your assigned site, email counties@sboa.in.gov.

All locations are limited in the number of attendees. Each in-person meeting is limited to one person from each county auditor office. Social distancing will be practiced at each site. Attendees are urged to take proper safety precautions, including bringing hand sanitizer and wearing a mask. 

More information is available in the Call Letter and Agendas:




Friday, March 19, 2021

American Rescue Plan Act of 2021

 The $1.9 trillion American Rescue Plan Act was signed into law by President Biden on March 11, 2021. Among its many provisions, the Act establishes the Coronavirus State and Local Fiscal Recovery Fund, which includes $65.1 billion to counties.

 On Friday, March 19, AIC Executive Director David Bottorff and State Board of Accounts County Supervisor Lori Rogers hosted a live-streamed presentation about the ARP. To watch the video, click here: AIC and SBOA Discussion on ARP  

Here are some highlights, followed by links to several resources:

--Counties will have through the end of 2024 to spend their allocations.

AIC and SBOA presentation on the ARP
--County Commissioners will need to adopt an ordinance establishing the county's ARP funds. All expenditures out of the ARP funds must be appropriated by the County Council. The expenditures will follow the normal claims process.

--It will be important for County Commissioners and Councils to work together to think strategically and develop a long-term plan for use of the money.

--It will be crucial for counties to develop strong internal controls over the expenditures.


--The local ordinance should list allowable uses of the ARP funds and reference the county's plan. The ordinance and plan can be amended as needed.

--At this time, Treasury is working on guidance. It is possible that the U.S. Congress or Treasury may amend the guidance in the future.

--The first distribution of funds is expected in early May, 2021. The second distribution will occur in 2022.

Resources:

The National Association of Counties has a COVID-19 Recovery Clearinghouse page that includes the latest updates on the American Rescue Plan and county-by-county allocations.

For the SBOA Directive applicable to counties, cities, and towns that addresses accounting for the ARP funds, click here: State Examiner Directive 2021-1

For the SBOA March 18, 2021 memorandum that addresses accounting processes for the ARP, click here: March 18, 2021 Memorandum