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Coronavirus Aid, Relief, and Economic Security (CARES) Act in relation to Local Governments

The CARES Act, formed under 601(a) of the Social Security Act, established the Coronavirus Relief Fund (Fund) and appropriated $150 billion to the Fund.  Under the CARES Act, the Fund is to be used to make payments for specified uses to certain local governments.

The CARES Act provides payments that may only be used to cover costs that:

  1. are necessary expenditures incurred due to the public health emergency with COVID-19,
  2. were not accounted for in the budget most recently approved as of March 27, 2020 (the date of enactment of the CARES Act) by the local government and,
  3. were incurred during the period that begins on March 1, 2020, and ends on December 30, 2020.

The Department for Local Government (DLG) of Kentucky has added an application for reimbursements to its website.  Click here to start the application process.

If you need additional assistance with the CARES Act funding or other governmental accounting issues, please contact a member of our governmental accounting team.

Coronavirus Relief Fund Guidance for Local Governments

Coronavirus Relief Fund – Frequently Asked Questions