The Iowa state auditor says there’s a new tool to help Iowa counties determine how much federal assistance they can use to cover pandemic-related losses in tax revenue. State Auditor Rob Sand says the National Association of Counties online calculator takes a lot of “guess work” out of a complicated process. Sand’s office has fielded questions from local officials asking for help in calculating tax revenue losses that can be linked to the pandemic. Counties, as well as cities and states, must use American Revenue Plan money by 2026. Funds may be used on infrastructure projects as well. Sand says the sooner local governments come up with budgets for the pandemic relief, the sooner they can line up contractors to get the projects done on time.