The Governmental Accounting and Auditing CARES Subcommittee of the Oregon Society of CPAs is providing the following resource page. The committee makes no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, or suitability of resources herein. The objective is to provide governments and their auditors with guidance, and a starting point, but should not be considered a replacement for professional judgment.
Last updated 12/22/2020. If you have questions, find errors, or have additional resources that should be included, please contact us at profdev@orcpa.org or 503-641-7200 / 800-255-1470, ext. 3.
CARES Act/Covid Websites:
- U.S. Department of Treasury
- The CARES Act Provides Assistance for State, Local, and Tribal Governments
- CARES Act Reporting and Record-Keeping Information (1/15/2021)
- Governmental Accounting Standards Board (GASB) – GASB Emergency Toolbox
- Government Finance Officers Association (GFOA) – Coronavirus Response Resource Center
- American Institute of CPAs (AICPA):
- Federal Emergency Management Agency (FEMA) – Public Assistance Disaster – Specific Guidance – COVID-19 Declarations
- Industry Specific:
- Cities:
- League of Oregon Cities (LOC) – Coronavirus Resources
- Counties:
- Association of Oregon Counties (AOC) – Coronavirus Resources
- National Association of Counties (NACo) – County Governments and COVID-19: Key Issues and Resources
- Healthcare:
- Healthcare Financial Management Association (HFMA) – HFMA news coverage of the new coronavirus and its effects on healthcare finance
- Public Utilities:
- American Public Power Association – Public Power COVID-19 Information Hub
- School Districts and Higher Education:
- U.S. Department of Education:
- CARES Act: Higher Education Emergency Relief Fund
- COVID-19 Resources for Schools, Students, and Families
- Oregon Department of Education – COVID-19 Resources
- Oregon School Boards Association – COVID-19 FAQ
- Oregon Association of School Business Officials – COVID Workgroups: Ask questions & find solutions
- National Association of College and university Business Officers (NACUBO) – Coronavirus Guidance for Colleges
- Special Districts:
- Special Districts Association of Oregon – Coronavirus Disease 2019 (COVID-19)
- State:
- National Association of State Auditors, Comptrollers and Treasurers (NASACT) – COVID-19 Resources for States
- National Association of State Budget Officers (NASBO) – Coronavirus Resources
- National Conference of State Legislatures (NCSL) – Coronavirus (COVID-19 Resources for States
Frequently Asked Questions:
- U.S. Department of Treasury:
- Coronavirus Relief Fund Frequently Asked Questions Related to Reporting and Recordkeeping (Revised) (11/25/2020)
- Coronavirus Relief Fund FAQ (10/19/2020)
- AICPA Health Care Entities – Q&A Section 6400 for Health Care Entities (9/2020)
State, Local, and Tribal Government Resources:
- U.S. Department of Treasury:
- Coronavirus Relief Fund Guidance for State, Territorial, Local, and Tribal Governments (9/2/2020)
- Memorandum for Coronavirus Relief Fund Recipients (7/31/2020)
- Memorandum for Coronavirus Relief Fund Recipients (7/2/2020)
- AICPA - FAQs Whitepaper - State and Local Government Financial Statement Accounting and Auditing Matters and Auditor Reporting Issues Related to COVID-19 (6/9/2020)
- GASB - GASB Technical Bulletin No. 2020-1 Accounting and Financial Reporting Issues Related to the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) of 2020 and Coronavirus Diseases (6/2020)
- State of Oregon Audits Division Management Letter. That focused on a real-time review of Department of Administrative Services (DAS) efforts under the CARES Act to reimburse local governments with funds from the Coronavirus Relief Fund, a part of the CARES Act. This letter is meant to help DAS quickly address identified risks and issues. It includes background on the program, details of our review of local government reimbursement requests, issues we identified, and actions DAS can consider to address those issues. See the attached letter along with DAS' response it can also be found here Report No. 107-2020-10-01 (10/21/2020)
Single Audits:
- 2020 Office of Management and Budget (OMB) Compliance Supplement:
- 2020 Compliance Supplement One Large PDF (8/2020)
- 2020 Compliance Supplement By Sections Provided by AICPA (8/2020)
- 2020 Compliance Supplement CARES Act Addendum (12/22/2020)
- 2020 OMB Compliance Supplement and Related Addendum By Section Provided by AICPA (12/22/2020)
- AICPA non-authoritative - Federal Programs Expected to be Included in the 2020 OMB Compliance Supplement Addendum (10/15/2020)
- AICPA Government Audit Quality Center:
- Summary of COVID-19 Related Deadline Extensions of Audited Financial Statements and Other Reports (12/22/2020)
- Auditee Practice Aids: The Schedule of Expenditures of Federal Awards (2017)
- Single Audit Tools, Practice Aids, and Other Resources for Auditees
- AICPA Slide Deck Preparing for your First Single Audit: An Auditee Perspective (9/14/2020)
- Journal of Accountancy:
- Tips for single audits amid pandemic uncertainty (10/20/2020)
- 11 tips for success with single audits (11/1/2016)
- Guidance for single audits provided in OMB compliance addendum (12/23/2020)
Extension: