The resources listed here are intended to assist state agencies in their response to COVID-19.

Accounting guidance

Directives

• March 11, 2020, OFM DIRECTIVE 20A-02A – REVISED Update Chapter 75, Uniform Chart of Accounts for New State Project Code to Track Coronavirus 19.
• April 3, 2020, OFM DIRECTIVE 20A-03 COVID-19 Expenditures
• April 15, 2020, OFM DIRECTIVE 20A-04 FEDERAL COVID-19 Revenues and Expenditures
• April 16, 2020, OFM DIRECTIVE 20A-04 – Higher Education FEDERAL COVID-19 Revenues and Expenditures
• April 29, 2020, OFM TECHNICAL CORRECTION 04-20(2)

Waivers

• Year-end Expenditures for COVID-19 Response Waiver (Apr. 3, 2020)
• Prepayment for COVID-19 Goods and Equipment Waiver (Apr. 7, 2020)
• Local Accounts Daily Deposit Waiver (October 15, 2021)
• Physical Inventory of Capital Assets Waiver (Nov. 25, 2020)

SAAM policies

• SAAM 25.40.10 – COVID-19 Shared Leave guidelines effective March 17, 2020, until expiration of Proclamation 20-05.

Other guidance and communication

• Office of the State Treasurer Daily Deposit Waiver expiring August 31, 2021.
• March 31, 2020, Budget Memo Funding COVID-19 Response Activities within Appropriations.
• OFM COVID-19 information.
• Federal COVID-19 memorandums:
  • M-20-11  Administrative Relief for Recipients and Applicants of Federal Financial Assistance Directly Impacted by the Novel Coronavirus (COVID-19) expires on July 26, 2020
  • M-20-17 Administrative Relief for Recipients and Applicants of Federal Financial Assistance Directly Impacted by the Novel Coronavirus (COVID-19) due to Loss of Operations (rescinded)
  • M-20-20 Repurposing Existing Federal Financial Assistance Programs and Awards to Support the Emergency Response to the Novel Coronavirus (COVID-19) (rescinded)
  • 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.
  • 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
• Payroll/HR:  Federal student loan garnishments effective through September 30, 2021.
• Payroll/HR:  Expansion of the pause on student loan garnishments effective through September 20, 2021.
• Payroll/HR:  Proclamation 20-43 annual leave and pay procedures expiring May 10, 2020.
• Payroll/HR:  Proclamation 20-49 garnishments and accrual of interest expiring May 14, 2020.
• Payroll/HR:  IRS Form 941 revised based on CARES Act and FFCRA.
• Requesting Resources through the State Emergency Operations Center
• Covid-19 And Mileage Reimbursement
• Setting up Appropriation Index Codes for Federal Stimulus
• Federal Coding EA Types Flowchart
• Federal COVID-19 Funding - An Overview

FEMA Public Assistance

• FEMA Request for Fiscal Year 20 Deadlines
• Summary estimate of COVID-19