The Department of Health and Human Services (HHS) has announced new reporting requirements for providers that received more than $10,000 in Provider Relief Funds.  This dollar limit is applied in the aggregate for all the distributions from the Provider Relief Fund (i.e. General, High Impact, Safety Net, Rural, Nursing Home, and others) and not to each distribution.

Providers will report on how the funds received have been expended utilizing a portal that will open on October 1, 2020. The Health Resources and Services Administration (HRSA) will be hosting educational sessions for providers in the coming months.

Below is the reporting timeline as of today:

  • Detailed instructions regarding the reporting process as well as a data collection template will be released via HRSA’s website on or before August 17, 2020.
  • Reporting portal is opened on October 1, 2020.
  • Recipients with over $10,000 of payments must report expenditures for the period ending December 31, 2020 by February 15, 2021.
  • Recipients with unexpended funds on December 31, 2020 must submit a second and final report no later than July 31, 2021.

Providers who have fully expended the funds by December 31, 2020 may submit a single final report any time during the reporting period beginning October 1, 2020 and ending February 15, 2021.

In addition to this newly released reporting process, there are also audit requirements to be considered.

 

HHS Provider Relief Funds Audit Requirements

HHS has confirmed Provider Relief Funds (CFDA 93.498) are subject to single audit. Entities expending $750,000 or more of these federal award funds during the entity’s fiscal year are subject to the single audit compliance requirements.

Entity financial statement audit and single audit will be performed in accordance with Generally AcceptedGovernment Auditing Standards and the financial statement reporting package will be submitted to the Federal Audit Clearinghouse.

Additional audit compliance requirements will be addressed in the Office of Management and Budget (OMB) 2020 Compliance Supplement addendum expected this fall.

In addition to the Provider Relief Funds, other programs subject to single audit requirements include:

  • Federal Communications Commission (FCC) CFDA 32.006 COVID-19 Telehealth Program
  • HHS CFDA 93.461 Uninsured COVID Testing and Treatment
  • HHS CFDA 93.527 Grants for New and Expanded Services under the Health Center Program
  • HHS CFDA 93.665 Emergency Grants to Address Mental and Substance Use Disorders During COVID-19
  • HHS CFDA 93.697 Rural Health Clinic Testing

Stay tuned for more information and instructions on the new reporting process and single audit considerations.

For more information, please contact our Albany office at (229) 883-7878 or our Atlanta office at (404) 220-8494.

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