County staff outline ARPA single-audit requirement as commissioners accept financial statement

County staff told Brown County commissioners the county will require a single audit because reported American Rescue Plan Act spending exceeded the $2 million threshold.

A county staff member reviewing the certification told commissioners the county's ARPA expenditures total $2,192,650.64. "It shows that we we spent $2,192,650.64," the staff member said. Staff and auditors discussed whether the single audit must be completed separately from the county's full financial audit and noted timing may be complicated by software transfers and auditor availability.

After the audit discussion, the board considered and accepted the county financial statement as presented by the auditor. The chair called for a motion, a motion and second were recorded, and the board approved the financial statement by a voice/hand vote.

Officials said the single-audit requirement stems from ARPA expenditure thresholds and that the county is coordinating with an audit firm capable of performing the work. No specific audit cost or firm name was provided in the transcript and staff said timing for completion is not yet fixed.