PRB Reporting and Auditing FAQ
Download all Provider Relief Fund FAQs (PDF - 376 KB)
Auditing and Reporting Requirements
No. The Reporting Entity may not amend its report after the reporting period has passed. However, providers have the following options available:
- For providers required to report in subsequent reporting periods and that chooses to replace its unallowable expense with its unreimbursed lost revenues in the reporting period in question.
- Providers would update their previously entered lost revenues information inthe next available reporting period.
- Providers are required to enter a justification for the change with a description(including the notation that they were making this change to replace anunallowable expense as part of their audit finding corrective action plan, adding the audit and/or finding number).
- For providers that were not required to report in subsequent reporting period and chose to replace its unallowable expenses with itsunreimbursed lost revenues in the reporting period in question.
- In the corrective action plan, the provider would indicate that theunallowable expense was “replaced” by unreimbursed lost revenues.
(Added 2/16/2024)
Yes. Due to the cumulative nature of lost revenues, any lost revenues adjustments may be made in subsequent reporting periods. If an unallowable expense was “replaced” by unreimbursed lost revenues for use of funds purposes, the Reporting Entity should ensure that the lost revenues reported in subsequent reports are deducted to avoid “double dipping.” Reporting Entities should maintain appropriate documentation to support the deduction from the report.
(Updated 2/16/2024)
HRSA followed federal guidelines set by the Office of Management and Budget (OMB) and did not set requirements or provided extensions for the submission of the Single Audits. The due date for an Audit was the earlier of 30 days after receipt of the auditor’s report(s), or 9 months after the end of the audit period, which was likely your organization’s fiscal year end. (45 CFR 75.512).
OMB granted on October 20, 2022, under the Stafford Act, a six-month extension for all single audits that covered recipients in the following areas declared as major disaster-affected areas impacted by Hurricanes Fiona and Ian as well as the record storm occurring in the following areas: Puerto Rico (September 18, 2022), Alaska (September 23, 2022), Florida (September 29, 2022), South Carolina (September 29, 2022) and North Carolina (October 1, 2022). Consistent with these declarations, OMB has granted a six-month extension for all single audits that cover recipients in the affected areas and have due dates between September 18, 2022 and December 31, 2022.
Additionally, OMB waived the 30-day deadline for any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023 and any 2022 submissions with fiscal periods ending between January 1, 2022 and October 31, 2022. Requirement 2 CFR 200.512(1) stating that single audits were due 30 days after receipt of the auditor’s report(s) was waived and considered on time if they were submitted within nine months after their fiscal period end date.
If you have questions about this extension or want to inform HRSA you will be taking advantage of this flexibility, please email HRSA's Division of Financial Integrity at PRFAudits@hrsa.gov. If you have questions about the Single Audit for Provider Relief Fund, please email your questions to ProviderReliefContact@hrsa.gov.
(Updated 2/16/2024)
HRSA followed federal guidelines set by the Office of Management and Budget (OMB).
Both commercial organizations and non-federal entities are granted a six-month extension to the submission of audits that have a fiscal-year end through June 30, 2021. As a reminder, audits are due 30 calendar days after receipt of the audit report or nine months after the end of the audit period – whichever is earlier. On March 19, 2021, the Office of Management and Budget (OMB) Memo (M-21-20) extended the deadline for Single Audit submissions to six months beyond the normal due date, and on October 28, 2021 ,HHS granted the same extension to commercial organizations.
OMB granted on October 20, 2022, under the Stafford Act, a six-month extension for all single audits that cover recipients in the following areas declared as major disaster-affected areas impacted by Hurricanes Fiona and Ian as well as the record storm occurring in Alaska: Puerto Rico (September 18, 2022), Alaska (September 23, 2022), Florida (September 29, 2022), South Carolina (September 29, 2022) and North Carolina (October 1, 2022). Consistent with these declarations, OMB has granted a six-month extension for all single audits that cover recipients in the affected areas and have due dates between September 18, 2022 and December 31, 2022. HHS granted the same extension to commercial organization.
Additionally, OMB waived the 30-day deadline for any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023 and any 2022 submissions with fiscal periods ending between January 1, 2022 and October 31, 2022. Requirement 2 CFR §200.512(1) stating that single audits were due 30 days after receipt of the auditor’s report(s) was waived and considered on time if they were submitted within nine months after their fiscal period end date.
If you have questions about this extension or want to inform HRSA you will be taking advantage of this flexibility, please email HRSA's Division of Financial Integrity at PRFaudits@hrsa.gov.
If you have questions about the audit in accordance with 45 CFR §75.501 for Provider Relief Fund payments, please email your questions to ProviderReliefContact@hrsa.gov.
(Updated 2/16/2024)
Yes, the non-profit corporation can include the expenditures of federal awards of its for-profit subsidiary in its Single Audit. Federal regulations at 45 CFR §75.501 or “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards” (Uniform Guidance) permitted a for-profit subsidiary to be included in the Single Audit, as long as the for-profit subsidiary’s operations were included in the consolidated financial statements and program expenditures were included in the Schedule of Expenditure of Federal Awards (SEFA). The inclusion of the for-profit subsidiary in the consolidated entity’s Single Audit would have met the for-profit entity’s responsibility for an audit under 45 CFR §75.501(i).
(Added 9/13/2021)
Yes, the for-profit entity can have one financial-related audit of all HHS awards that incorporates all entities. 45 CFR §75.501(i) audit requirements permit this approach.
(Added 9/13/2021)
Yes, multiple for-profit entities under common control that issue combined financial statements can have one financial-related audit of all HHS awards that incorporated each of the entities. 45 CFR §75.501(i) audit requirements permit this approach.
(Added 9/13/2021)
Similar to non-federal entities, for-profit entities included Provider Relief Fund expenditures and/or lost revenues on their SEFAs or other schedules for fiscal year ends (FYEs) ending on or after June 30, 2021.
(Added 8/30/2021)
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)
Non-federal entities must begin including Provider Relief Fund expenditures and/or lost revenues on their SEFAs for fiscal year ends (FYEs) on or after June 30, 2021. Please refer to the OMB Compliance Supplement (PDF) for additional information.
(Updated 2/14/2024)
A non-federal entity’s SEFA reporting is linked to its report submissions to the Provider Relief Fund (PRF) Reporting Portal. Therefore, the timing of SEFA reporting of PRF will be as follows:
- For a FYE of June 30, 2021, and through FYEs of December 30, 2021, recipients are 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 are 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 are 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 are 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 are 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 are 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, SEFA reporting guidance will be provided at a later date.
(Added 2/14/2024)
No. HHS included requirements on how recipients of the SNF and Nursing Home Infection Control Distribution payments will report on these funds in the June 2021 Post-Payment Notice of Reporting Requirements. Recipients of this funding will be able to submit a consolidated report that distinguishes use of SNF and Nursing Home Infection Control Distribution funds from use of other General and Targeted Distribution payments.
(Added 6/11/2021)
The only guidance HHS provided to auditors was through the Office of Management and Budget Compliance Supplement. Entities subject to Single Audit requirements can find guidance in the applicable Compliance Supplement. The applicable AL numbers include 93.498 [Provider Relief Fund] and 93.461 [HRSA COVID- 19 Uninsured Program].
(Updated 2/16/2024)
Commercial (for-profit) organizations that expend $750,000 or more in annual awards have two options under 45 CFR §75.216(d) and §75.501(i): 1) a financial related audit of the award or awards conducted in accordance with Government Auditing Standards; or 2) an audit in conformance with the requirements of 45 CFR 75 Subpart F (single or program-specific audit).
Non-Federal entities that expended $750,000 or more must have a single audit conducted in accordance with §75.514 except when it elects to have a program-specific audit conducted in accordance with §75.501(c).
To determine whether an audit in accordance with 45 CFR 75 Subpart F is required (i.e., annual total awards expended are $750,000 or more), Provider Relief Fund and American Rescue Plan Rural Distribution (93.498) and HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund (93.461) must be included. Additionally, the Provider Relief Fund payments included in the $750,000 was based on when the payment was received, the specific period of availability, and aligned with the Provider Relief Fund Reporting Portal timelines. Review the applicable Compliance Supplement for detailed information.
Commercial organizations subject to single audit requirements that received Provider Relief Fund payments are highly encouraged to submit their audits electronically to the Commercial Audit Reporting Portal. Commercial organizations subject to single audit requirements not registered in the PRF Reporting Portal must submit their audits via email to HRSA’s Division of Financial Integrity at PRFaudits@hrsa.gov.
(Updated 2/16/2024)
Provider Relief Fund General and Targeted Distribution payments (AL 93.498) and Uninsured Testing and Treatment reimbursement payments (AL 93.461) to non-Federal entities are Federal awards and must be included in determining whether an audit in accordance with 45 CFR Part 75, Subpart F is required (i.e., annual total federal awards expended are $750,000 or more). Additionally, the Provider Relief Fund payments included in determining whether an audit was required were based on when the payments were received, the specific period of availability, and aligned with the Provider Relief Fund Reporting Portal timelines. Review the applicable Compliance Supplement for detailed information.
Effective October 1, 2023, audit reports must be submitted through the new Federal Audit Clearinghouse (FAC) hosted by the General Services Administration (GSA), including all single audits for entities with 2023 fiscal year end dates.
Audit data submitted by non-Federal entities in 2022 and prior will be available via the Census Bureau through the end of 2023. Beginning January 2024, historic single audit data will be available on the new FAC, and the Census Bureau will close down the distribution of historical data at that time. Visit https://www.fac.gov/ for more information.
(Requirements for audit of payments to commercial organizations are discussed in a separate question.)
(Updated 2/16/2024)