Note X – COVID-19 Pandemic

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Significant Changes to Note X – COVID-19 Pandemic

Note X - COVID

Changed in 2023 -

Added reporting of federal funding related to the pandemic.

Note X – COVID-19 Pandemic

Current year change -

Removing the COVID-19 Pandemic specific note and allowing governments to use the existing notes for any further disclosures for the pandemic.

Note X – COVID-19 Pandemic

If governments continue to have substantial impacts, either positive or negative, or have significant amounts of federal funding related to the pandemic this should be disclosed in the (Cash – Note X – Other Disclosures).