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.
The information on this page was last updated: 12/23/2020 1:22 PM
Federal Financial Assistance
Local
- 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
- Federal single audit deadlines as of July 9, 2020
- Pay attention to details with FEMA Public Assistance funding
Accounting and Reporting
Local
- COVID-19 BARS coding
- GASB COVID-19 accounting and financial reporting resources
- Subsequent event disclosure information
- Accounting & reporting delays
- Annual report filing deadline
State
Schools
Re-imagining the Workplace
Budget and Finance
- Financial planning in uncertain times
- Cash forecasting – a key to strong internal controls
- Considerations when exploring financial options
- Tips when borrowing from restricted funds
