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 June 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.
- new 6/13/2022
- updated 1/27/2022
- updated 1/27/22
- updated 1/27/2022
- updated 1/27/2022
- updated 2/3/2021
Documents to assist in understanding the educational stabilization funding (AL #84.825)
- ESSER Funding Information Comparison
updated 10/29/2021 - COVID-19 School Funding Overview
new 7/15/2021
Documents and links to help you navigate federal procurement requirements
- Federal Uniform
Guidance Procurement Requirements
& ARPA Update
new 12/9/2021 - Federal Uniform Guidance Procurement Requirements for Schools
new 4/28/2022 - Top-10
Procurement Under Grants Mistakes
new 12/9/2021 - Avoiding the Top-10 Procurement Under Grants Mistakes
new 12/9/2021 - Procurement Claw
Documents and links focusing on the rules governing Fiscal Recovery Funds (AL #21.027)
- Navigating
Treasury's SLFRF Website
new 1/31/2022 - SLFRF Final Rule – Public Health & Economic Response
new 1/27/2022 - SLFRF Final Rule – Lost Revenue
new 1/27/2022 - SLFRF Final Rule – Premium Pay
new 1/27/2022 - SLFRF Final Rule – Broadband Infrastructure
new 1/27/2022 - SLFRF Final Rule – Evaluating Potential Uses
new 1/27/2022 - SLFRF Reporting – Metro Cities and Counties with population LESS than 250,000
updated 10/13/2021 - SLFRF Reporting – Metro Cities and Counties with population EXCEEDING 250,000
updated 10/13/2021 - SLFRF Reporting – Non-Entitlement Units of Government
new 10/13/2021 - Accounting for the ARP
updated 7/14/2021 - Uses of Local
Fiscal Recovery Funds
updated 12/2/2021 - Qualified Census
Tracts
new 10/13/2021
A collection of documents and videos regarding Single Audits and COVID-19 guidelines
- Can Audit Costs
Be Paid Using Federal Funds?
new 10/21/2021 - First-Time Single Audit with COVID-19 Federal Funding updated 2/3/2021
- Responsibilities Under Uniform Guidance Act 2CFR §
200
new 10/9/2020 - Example Schedules of Expenditures of Federal Awards (SEFA) - Townships, Village, Library new 12/21/2020
- Single Audit Extension Dates 5/13/2021
- What Is a Single Audit? new 7/14/2020
- COVID-19 and the Impact on Single Audits
new 7/17/2020
Additional documents and videos to train and assist clients
Various documents and links relating to COVID-19 funding for reference only (no longer updated)
- 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
new 8/5/2020