COVID-19 Resources
The period of performance for COVID-funded programs is winding down; therefore, the guidance on this page has been archived and will no longer be updated.
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.
COVID-19 Public Health Emergency Ends
The Department of Health and Human Services (HHS) has allowed the COVID-19 Public Health Emergency (PHE) to expire. The official notice for the end of the PHE can be found on the Health and Human Services website.
The resources listed on these pages are still relevant and useful as entities continue to spend COVID-19 funding.
Auditor of State Bulletins
related to COVID-19
For the latest State Hourly Billing Rates and Allocation of Audit Costs publication, see the Technical Bulletins section.
- 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
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.
- Local Government Reimbursement of Fraudulent Unemployment Claims — 4/26/2021
- American Rescue Plan Coronavirus State and Local Fiscal Recovery Fund ID.me Submission Requirements and Fraud Protection Insurance — July 2024
- Prior Fiscal Year Expenditures Reimbursed with Federal Funds in the Subsequent Fiscal Year — 7/2/2021
Additional Resources Guidance
from other sources
- GFOA.org — American Rescue Plan Spending Guidance
- IRS.gov — State and Local Fiscal Recovery Fund FAQ
- 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
Still Have Questions?
AOS understands the extraordinary challenges faced by our partners and clients, and the Independent Public Accounting (IPA) firms that work with them to perform audits. Many questions will likely arise from these challenges, and AOS encourages you to reach out for information or advice.
For inquiries regarding COVID-19 funding, email AOSFederal@ohioauditor.gov
For further AOS contact information, visit our Contacts page.