The COVID-19 pandemic has affected local government nationwide.  We understand there are numerous items keeping you up at night and everyone is trying to take one issue at a time.  Unfortunately, during this time the budgets for next year are being made, with large amounts of uncertainties, and now the current year is coming to a close with even more uncertainty.   Here are some quick link resources to help focus on possible situations you may or may not have considered:

GASB Guidance

GASB has made their Governmental Accounting Research System (GARS) available free of charge for reporting on different scenarios that are expected to impact local governments.  Items to consider include, Capital Asset impairments, Demand bonds, Extraordinary and special items, Fair Value measurement, Going concern considerations, Revenue and expense/expenditure recognition, and troubled debt restructuring.  The GARS link can be found at https://gars.gasb.org/  GASB has launched a “Toolbox” Page that provides more guidance and professional organization links which can be found here: GASB Toolbox

Professional Organizations

Here are a few direct links to professional organization’s COVID-19 resource pages that are available to keep you up to date nationwide.

AICPA – https://www.aicpa.org/news/aicpa-coronavirus-resource-center.html

GFOA – https://www.gfoa.org/gfoa-resource-center-coronavirus-response

County Governments –

City Governments –

Utility Governments –

LSL Support

We are always here for you to help work through any situation that impacts your local government.  As new items come up, we will continue to keep you updated and provide support with your technical needs.  We will get through this together.


Debbie Harper

It's more than just a job, performing audits of municipalities in California. Debbie views her role at LSL CPAs as helping government work better for citizens. She is the primary quality control reviewer for the government services team at LSL and one of eighteen partners at the firm. In addition, she serves as the firm's Learning Director to oversee all technical training. She excels at details and relating to diverse groups, including public officials who her clients must report to on financial year-end results. You can reach Deborah at 714-672-0022. Read Deborah's complete bio.