The Governmental Audit Quality Center (GAQC) has developed this practice aid to summarize information about federal programs that have been established as a result of the COVID-19 pandemic.
This summary assists members with gathering initial information to help in the audit planning process and for purposes of discussions with clients. Much of this information has been developed based on public information in the 'Assistance Listing' section of SAM.gov, the official site for assistance listings. The 'notes' column on the right-hand side of this practice aid provides additional information about the program.