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 The period of performance for these COVID-funded programs is winding down, therefore the guidance on this page has been archived and will no longer be updated.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
- Federal OMB: CARES Act FAQ & COVID-19 Assistance Listings
- COVID-19 and the Impact on Single Audits
- COVID-19 Funding: Schedule of Expenditures of Federal Awards (SEFA) Reporting Flowchart - Small Governments
- Relief Fund — Accounting Flow Chart
- Coronavirus Relief Fund — Where Does it Come From?
- CARES Act USAS Fund Numbers and Accounting Guidance for Schools
- CARES Act UAN Client Fund Numbers
Still Have Questions?
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.