Resources for Local Government

The Auditor of State (AOS) is working to help local governments manage the financial impact of COVID-19. The resources on this page are a response to the questions and concerns Auditor Faber has heard from our local partners, and we hope they will help our clients better understand and use available resources.

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Auditor of State Bulletins

related to COVID-19

Bulletin 2021-006 – Hourly Billing Rates and Allocation of Audit Costs
Bulletin 2021-004 – Separate Accountability for Federal Programs Authorized by the American Rescue Plan Act of 2021
Bulletin 2020-007 – Bureau of Workers’ Compensation (BWC) COVID-19 Rebates/ Dividends
Bulletin 2020-001 – Fraud Hotline

Uniform Accounting Network (UAN)

User notes

Aug. 19, 2021 – Interest settings for Coronavirus Relief Fund and American Rescue Plan (ARP)Funds
July 7, 2021 – Fund Number Range for American Rescue Plan (ARP) programs
Sept. 21, 2020 – Presidential Executive Order on Payroll Tax Deferral
Sept. 9, 2020 – Expanded Coronavirus Relief Fund Numbers and Guidance on Reallocating Transactions
May 20, 2020 – COVID-19 UAN Fee Holiday

Auditor of State Advisory Memos

and policy updates

Among the many consequences of COVID-19, entities may face financial reporting implications and challenges. Impacts such as volatility in the equity and debt markets, reduced revenue and cash flows may occur. AOS resources in this category will include reminders to local government officials about some financial reporting matters they may need to consider in preparation of their financial statements in light of the pandemic.
Advisories and Policy Updates (updated 7/2/2021)

Additional Resources Guidance

Resources

COVID-19 Resources