Guidance for Clients

Federal assistance and financial statement reporting

Federal Assistance

• Coronavirus Federal Assistance Program Tracker (xlsx) (updated 11/30/2021)
• How to Use the Spreadsheet

• 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) (updated 10/13/2021)
• LFR Reporting – Metro Cities and Counties with population EXCEEDING 250,000 (pdf) (updated 10/13/2021)
• Revenue Loss Calculation Worksheet (xlsx) (updated 11/17/2021)
• Accounting for the ARP (pdf) (updated 7/14/2021)
• Uses of Local Fiscal Recovery Funds (updated 12/2/2021)
• Federal Uniform Guidance Procurement Requirements & ARPA Update (new 12/9/2021)
• Top-10 Procurement Under Grants Mistakes (new 12/9/2021)
• Avoiding the Top-10 Procurement Under Grants Mistakes (new 12/9/2021)
• Procurement Claw (pdf)
• LFR Reporting–Non-Entitlement Units of Government (pdf) (new 10/13/2021)
• Qualified Census Tracts (pdf) (new 10/13/2021)

Financial Statement Reporting

Single Audit Reporting

• Can Audit Costs be Paid Using Federal Funds? (pdf) (new 10/21/2021)
• 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) (updated 10/29/2021)
• 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)

Auditor of State

Efforts to assist and train clients

• AOS Free Training Programs
• UAN "Fee Holiday" Info (pdf)
• LGS Assistance for Clients Experiencing Fiscal Distress
• AOS Teleconferences
• What Is a Single Audit? (new 7/14/2020)
• COVID-19 and the Impact on Single Audits (new 7/17/2020)