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  2. Auditing and Reporting Requirements: How did a for-profit entity determine the amount of expenditures and/or lost revenues to report on its SEFA or other schedules prepared for the financial-related audit option conducted in accordance with Government Auditing Standards (for FYEs ending on or after June 30, 2021)?

Auditing and Reporting Requirements: How did a for-profit entity determine the amount of expenditures and/or lost revenues to report on its SEFA or other schedules prepared for the financial-related audit option conducted in accordance with Government Auditing Standards (for FYEs ending on or after June 30, 2021)?

How did a for-profit entity determine the amount of expenditures and/or lost revenues to report on its SEFA or other schedules prepared for the financial-related audit option conducted in accordance with Government Auditing Standards (for FYEs ending on or after June 30, 2021)?

SSimilar to non-federal entities, a for-profit entity’s SEFA (or other schedules) was linked to its report submissions to the Provider Relief Fund Reporting Portal. Therefore, the timing of reporting of Provider Relief Fund payments on the SEFA (or other schedules) were as follows:

  • For a FYE of June 30, 2021, and through FYEs of December 30, 2021, recipients were to report on the SEFA, the total expenditures and/or lost revenues from the PRF Reporting Portal Period 1 PRF report submission.
  • For a FYE of December 31, 2021, and through FYEs of June 29, 2022, recipients were to report on the SEFA, the total expenditures and/or lost revenues from both the PRF Reporting Portal Period 1 and Period 2 PRF report submissions.
  • For a FYE of June 30, 2022, and through FYEs of December 30, 2022, recipients were to report on the SEFA, the total expenditures and/or lost revenues from both the PRF Reporting Portal Period 2 and Period 3 PRF report submission.
  • For a FYE of December 31, 2022, and through FYEs of June 29, 2023, recipients were to report on the SEFA, the total expenditures and/or lost revenues from both the PRF Reporting Portal Period 3 and Period 4 PRF report submissions.
  • For a FYE of June 30, 2023, and through FYEs of December 30, 2023, recipients were to report on the SEFA, the total expenditures and/or lost revenues from both the PRF Reporting Portal Period 4 and Period 5 PRF report submission.
  • For a FYE of December 31, 2023, and through FYEs of June 29, 2024, recipients were to report on the SEFA, the total expenditures and/or lost revenues from both the PRF Reporting Portal Period 5 and Period 6 PRF report submissions.

For FYEs on or after June 30, 2024, reporting guidance for the SEFA or other schedules will be provided at a later date.

(Updated 2/16/2024)

Auditing and Reporting Requirements
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