Resources for accounting, reporting and auditing of pandemic relief funds
Local governments and state agencies in Washington can check this page regularly for the latest guidance on the accounting and auditing of special relief funding for COVID-19. This page represents the information we think our partners in public finance might find most useful. And remember to check your email for our weekly “Best of SAO” digest or our Audit Connection blog for the latest news from our Office.

Federal Financial Assistance
Local
- Coronavirus Relief Fund – Revised guidance on when costs are “incurred”
- Fiscal recovery fund – Basic information
- Fiscal recovery fund – Compliance and Reporting information
- Commerce guidance on state Coronavirus Relief Fund (aka COVID resiliency grants)
- U.S. Department of the Treasury — CRF FAQs and guidance
- U.S. Department of the Treasury — OIG reporting and recordkeeping guidance & FAQs
- OSPI guidance on the Elementary and Secondary School Emergency Relief (ESSER) Fund
- Resources to consider when seeking or applying for federal funding
State

Auditing Guidance
Local & State
- NEW: Single audit alert: Updated guidance for due dates and items reported on the Schedule of Expenditures of Federal Awards (SEFA)
- 2020 OMB Compliance Supplement
- SAO’s top 6 tips if you receive federal CARES Act funding
- Sharing your federal money with other agencies? Do your homework first. – Office of the Washington State Auditor
- In our new remote work world, are your key controls ready for audit? – Office of the Washington State Auditor[PD(1]
- Do you need a federal single audit for 2020 or 2021? You might for the first time! Prepare early with these 5 tips. – Office of the Washington State Auditor
- Is your contractor banned from receiving federal funds? Don’t wait to find out.

Accounting and Reporting
Local
- COVID-19 BARS coding (Updated information)
- GASB COVID-19 accounting and financial reporting resources
- Subsequent event disclosure information
- Accounting & reporting delays
State
Schools

Re-imagining the Workplace
Budget and Finance
- Top 12 most important financial policies – Office of the Washington State Auditor
- Do your internal controls have a first name? – Office of the Washington State Auditor