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.

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

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 – Jobs and Family Services – List of Federal Guidance for Local Agencies
• Ohio.gov – OBM COVID-19 Federal Grant Training
• Ohio.gov – OBM's Ohio Grants Partnership
• Ohio.gov – Ohio Grants Partnership Summit
• 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