Counties lead the local public health response and contribute to, and are impacted by, local economic activity across the nation. The COVID-19 pandemic has called counties to action and led to additional financial responsibilities, which may continue in waves. The impact of COVID-19 on counties has been uneven and varied, yet widespread across the nation.

This report explains the financial situation of America’s 3,069 county governments, the impact of COVID-19 on county budgets, the cuts counties are making to respond to the pandemic and the resulting impact on the U.S. economy.