Note X – COVID-19 Pandemic

Significant Changes to Note X – COVID-19 Pandemic

Note X – COVID-19 Pandemic

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 (Note X – Contingencies and Litigations).