COVID-19 Resources
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.
"What can you do?"
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 2020-002 – 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 A
- GASB.org – Emergency Toolbox
- 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