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)