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Update on Provider Relief Funds (PRF) and Single Audit Implications

Filed under:

Nonprofit

The delay in the live rollout of the U.S. Department of Health and Human Services (HHS) Provider Relief Funding (PRF) Reporting Portal posed questions for nonprofit organizations and auditors alike. Since compliance requirements of the PRF program include reporting elements, single audits for PRF recipients were put on hold. 

We are happy to share that the HHS PRF Reporting Portal has recently opened for recipient report submissions. HHS has also provided an updated Reporting and Auditing Requirement FAQs page on the HRSA website. Here are several key takeaways:

  • Single audits of non-federal entities who received PRF funding can be completed as soon as the recipients have completed their required submissions to the PRF Reporting Portal.
  • Non-federal entities will include PRF expenditures and/or lost revenues will be included on the Schedule of Expenditures of Federal Awards (SEFA) for their fiscal year-ends ending on or after June 30, 2021.
  • Reporting of PRF on the SEFA will be tied directly to the amounts the recipient reported in the PRF Reporting Portal.  See below for the HHS table that shows amounts to be reported in the PRF Reporting Portal. For recipients with June 30, 2021 year-ends through December 30, 2021 year-ends, the total amount to be reported on the SEFA for PRF is the amount reported in the PRF Reporting Portal for Period 1 total expenditures/lost revenues.

  • Early reporting is not permitted. Amounts reported in the PRF Reporting Portal are based on when the payment was received. For example, if a recipient has expended all PRF funding by June 30, 2021, the amount to be reported on the SEFA will still only reflect the figure reported for Period 1 in the PRF Reporting Portal.

For more information, please refer to the Reporting and Auditing Requirement FAQs page on the HRSA website. 

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