The coronavirus pandemic has raised many questions for accountants and auditors of governments, especially as it relates to special funding received in conjunction with the pandemic.
The Governmental Accounting Standards Board (GASB) has released some guidance in Technical Bulletin 2020-1 to address certain specific accounting and financial reporting issues related to the pandemic. It is titled Accounting and Financial Reporting Issues Related to the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and Coronavirus Diseases.