COVID-19 Guidance for Clients
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Guidance for Clients
Federal assistance and financial statement reporting
Coronavirus Federal Assistance Program Tracker (xlsx) (updated December 2022)
Watch how to use the Spreadsheet
Guidance Graphics
COVID-19 federal funding requirements can be difficult to understand, so we’ve created these summary graphics to help simplify general program requirements, single audit rules, and related accounting and reporting topics.
Documents and links focusing on the rules governing Fiscal Recovery Funds (AL #21.027)
- Navigating
Treasury's SLFRF Website
1/31/2022 - SLFRF Final Rule – Public Health & Economic Response
1/27/2022 - SLFRF Final Rule – Lost Revenue
1/27/2022 - SLFRF Final Rule – Premium Pay
1/27/2022 - SLFRF Final Rule – Broadband Infrastructure
1/27/2022 - SLFRF Final Rule – Evaluating Potential Uses
1/27/2022 - SLFRF Reporting – Metro Cities and Counties with populations LESS than
250,000
updated 7/7/2022 - SLFRF Reporting – Metro Cities and Counties with populations EXCEEDING
250,000
updated 7/7/2022 - SLFRF Reporting – Non-Entitlement Units of Government
updated 7/7/2022 - Accounting for the ARP
updated 7/14/2021 - Uses of Local
Fiscal Recovery Funds
updated 7/7/2022
Documents and links to help you navigate federal procurement requirements
- Federal
Uniform Guidance Procurement Requirements
& ARPA Update 12/9/2021 - More on the Federal Resources page.
Documents to assist in understanding the educational stabilization funding (AL #84.425)
- ESSER
Funding Information Comparison
updated 10/29/2021 - COVID-19
School Funding Overview
7/15/2021
A collection of documents and videos regarding Single Audits and COVID-19 guidelines
- COVID-19 and the Impact on Single Audits
7/17/2020 - More info on Single Audits located on the Federal Resources page.
Various documents and links relating to COVID-19 funding for reference only (no longer updated)
- Federal OMB: CARES Act FAQs & COVID-19 Assistance Listings
6/24/2020 - COVID-19 Funding: Schedule of Expenditures of Federal Awards (SEFA) Reporting Flowchart - Small Governments updated 1/27/2021
- Relief Fund – Accounting Flow Chart
updated 1/27/2021 - Coronavirus Relief Fund – Where Does it Come From?
updated 12/21/2020 - AICPA Summary of Uniform Guidance Applicability for COVID-19 Related Federal Programs 7/14/2020
- CARES Act USAS Fund Numbers and Accounting Guidance for Schools
updated 11/9/2020 - CARES Act UAN Client Fund Numbers
8/5/2020