M-21-20 Promoting Public Trust in the Federal Government through Effective Implementation of the American Rescue Plan Act and Stewardship of the Taxpayer Resources

M-21-03 Improvements in Federal Spending Transparency for Financial Assistance — Rescinded 10/26/2021

M-20-26 Extension of Administrative Relief for Recipients and Applicants of Federal Financial Assistance Directly Impacted by the Novel Coronavirus (COVID‑19) due to Loss of Operations – Expires 9/30/2020

M-20-22 Preserving the Resilience of the Federal Contracting Base in the Fight Against the Coronavirus Disease 2019 (COVID‑19)

M-20-21 Implementation Guidance for Supplemental Funding Provided in Response to the Coronavirus Disease 2019 (COVID‑19)

M-20-11 Administrative Relief for Recipients and Applicants of Federal Financial Assistance Directly Impacted by the Novel Coronavirus (COVID‑19) – Expires 7/26/2020

FAQs—CARES Act and M-20-21

Pandemic Response Accountability Committee (PRAC)

Oversight.gov

Governmental Accounting Standards Board (GASB)

GASB emergency toolbox

Technical Bulletin 2020-1 Accounting and Financial Reporting Issues Related to the CARES Act of 2020 and Coronavirus Diseases

4/8/2020—Alert from U.S. Department of Homeland Security

Office of Inspectors General

Education

Health and Human Services

Housing and Urban Development

Labor

Treasury

NASACT COVID-19 resources for states

National Conference of State Legislatures (NCSL)

COVID-19 state legislative tracking

NCSL’s state fiscal responses to Coronavirus

NCSL’s public education response to Coronavirus

NCSL’s COVID-19 and elections

Guidance for school districts related to financial reporting and USFR guidance adjustments because of COVID-19 and school closures is provided below by topic and date.

6/15/21—FY 2020 audit due date extension

4/8/20—Alert from US Department of Homeland Security and UK National Cyber Security Centre

4/7/2020—Internal controls guidance

7/8/2020 —IRS Guidance on Reporting Qualified Sick Leave Wages and Qualified Family Leave Wages Paid Pursuant to the Families First Coronavirus Response Act

4/1/2020—Impact of Families First Coronavirus Response Act (FFCRA) on Employee Paid Leave

3/26/2020—Procurement guidance during school closures

1/22/21—CRRSA Act Guidance-Funds 336 and 337

9/29/2020—FY 2020 AFR reporting impacts

9/15/2020—Funds for other COVID-19 federal relief grants not assigned a fund number

9/9/2020—Reporting Enrollment Stability Grant costs

8/10/2020—CARES Act Guidance-Fund 328 and PPE/other safety expenditures coding

5/8/2020—CARES Act Guidance-Funds 326 and 327

9/18/20—FY 2020 School-Level Reporting Annual Financial Report Timeline Modified from October 15 to November 20

4/30/2020—Financial and performance data statutory reporting timeline modifications