Resources for Local Governments

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.

Auditor of State Bulletins

related to COVID-19

• Bulletin 2022-012 – Revised State Fiscal Year 2023 Hourly Billing Rates and Allocation of Audit Costs
• Bulletin 2022-011 – Accounting for the American Rescue Plan Act’s Local Assistance and Tribal Consistency Fund (LATCF)
• Bulletin 2022-008 – Assistance Listing #21.027 Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) Compliance Examination Alternative to Single Audit
• Bulletin 2021-004 – Separate Accountability for Federal Programs Authorized by the American Rescue Plan Act of 2021

Uniform Accounting Network (UAN)

User notes

• Aug. 19, 2021 – Interest Settings for Coronavirus Relief Fund & 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

Auditor of State Advisory Memos

and policy updates

Among the many consequences of COVID-19, entities may face financial reporting implications and challenges. Entities might experience volatility in the equity and debt markets as well as reduced revenue and cash flows. AOS resources in this category will include reminders to local officials about financial reporting matters they may need to consider as they prepare their financial statements.

• Feb. 26, 2021 – Local Government Reimbursement of Fraudulent Unemployment Claims
• May 20, 2021 – American Rescue Plan Coronavirus State and Local Fiscal Recovery Fund ID.me Submission Requirements and Fraud Protection Insurance
• July 2, 2021 – Prior Fiscal Year Expenditures Reimbursed with Federal Funds in the Subsequent Fiscal Year

Additional Resources Guidance

from other sources

• GFOA.org – American Rescue Plan Spending Guidance
• GASB.org – Emergency Toolbox
• IRS.gov – State and Local Fiscal Recovery Fund FAQs
• Ohio.gov – OBM COVID-19 Federal Grant Training
• Treasury.gov – U.S. Treasury ARP Coronavirus State and Local Fiscal Recovery Fund Guidance
• Treasury.gov – U.S. Treasury Capital Projects Fund Guidance
• Treasury.gov – U.S. Treasury Homeowner Assistance Fund Guidance
• Treasury.gov – U.S. Treasury Emergency Rental Assistance Program Guidance