COVID-19 Guidance for Clients
Guidance for Clients
Federal assistance and financial statement reporting
Federal Assistance
COVID-19 Funding (CARES)- Coronavirus Relief Fund – Where Does it Come From? (pdf) (updated 12/21/2020)
- Relief Fund – Accounting Flow Chart (pdf) (updated 1/27/2021)
- COVID-19 Funding: Schedule of Expenditures of Federal Awards (SEFA) Reporting Flowchart - Small Governments (pdf) (updated 1/27/2021)
- LFR Reporting – Metro Cities and Counties with population LESS than 250,000 (pdf) (new 7/14/2021)
- LFR Reporting – Metro Cities and Counties with population EXCEEDING 250,000 (pdf) (new 7/14/2021)
- Revenue Loss Calculation Worksheet (xlsx) (new 8/16/2021)
- Accounting for the ARP (pdf) (updated 7/14/2021)
- Uses of Local Fiscal Recovery Funds (updated 7/14/2021)
Financial Statement Reporting
Single Audit Reporting
- First-Time Single Audit with COVID-19 Federal Funding (pdf) (updated 2/3/2021)
- Responsibilities Under Uniform Guidance Act 2CFR § 200 (pdf) (new 10/9/2020)
- Procurement Claw (pdf)
- Deadline Extensions (xlsx) (updated 3/26/2020)
- Example Schedules of Expenditures of Federal Awards (SEFA) - Townships, Village, Library (pdf) (new 12/21/2020)
- Single Audit Extension Dates (pdf) (new 5/13/2021)
- AICPA Summary of Uniform Guidance Applicability for COVID-19 Related Federal Programs (pdf) (new 7/14/2020)
Other Financial Statement Reporting
- COVID-19 School Funding Overview (pdf) (new 7/15/2021)
- ESSER Funding Information Comparison (pdf) (new 7/14/2021)
- CARES Act USAS Fund Numbers and Accounting Guidance for Schools (pdf) (updated 11/9/2020)
- CARES Act UAN Client Fund Numbers (pdf) (new 8/5/2020)