Guidance covering COVID-19 grants for 2021/22


LASAAC has produced new guidance covering COVID-19 grants for 2021/22 to inform local government finance practitioners on the accounting and disclosure considerations for Scottish government coronavirus grant funding.

It covers COVID-19 related grants and supports available to councils and integration joint boards and provides guidance in determining whether these are accounted for on a principal or agent basis under the code. The appropriate disclosures are important in providing stakeholders clear explanation of what grants and supports have been received in the year and how those resources have been distributed.

Guidance on Accounting for COVID-19 Grants v3.1 202122

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