COVID-19 Guidance for Clients

Graphics and Visual Aids

COVID-19 federal funding requirements can be difficult to understand. The summary graphics below were designed to help identify programs with COVID-19 funding, simplify program requirements, and clarify program-related accounting and reporting topics. The period of performance for these COVID-funded programs is winding down, therefore the guidance on this page has been archived and will no longer be updated.

State and Local Fiscal Recovery Funds

Documents and links focusing on the rules governing Fiscal Recovery Funds (AL #21.027)

Navigating Treasury's SLFRF Website
SLFRF Final Rule – Public Health & Economic Response
SLFRF Final Rule – Lost Revenue
SLFRF Final Rule – Premium Pay
SLFRF Final Rule – Broadband Infrastructure
SLFRF Final Rule – Evaluating Potential Uses
SLFRF Reporting – Metro Cities/Counties (populations LESS than 250,000)
SLFRF Reporting – Metro Cities/Counties (populations EXCEEDING 250,000)
SLFRF Reporting – Non-Entitlement Units of Government
Accounting for the ARP
Uses of Local Fiscal Recovery Funds

Federal Procurement

Documents and links to help you navigate federal procurement requirements can be found on the Federal Resources page.

Educational Stabilization Fund

Documents to assist in understanding the educational stabilization funding (AL #84.425)

Other Archived Resources

Other documents and links relating to COVID-19 funding

Questions About COVID-19

AOS understands the extraordinary challenges faced by our partners and clients, and the Independent Public Accounting (IPA) firms that work with them to perform audits. Many questions will likely arise from these challenges, and AOS encourages you to reach out for information or advice.

For inquiries regarding COVID-19 funding, email AOSFederal@ohioauditor.gov.

For further AOS contact information, visit our Contacts page.