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U.S. Department of Health & Human Services Health Resources & Services Administration

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Auditing and Reporting Requirements: When should Provider Relief Fund expenditures and/or lost revenue be reported on a non- federal entity’s Schedule of Expenditures of Federal Awards (SEFA)?

When should Provider Relief Fund expenditures and/or lost revenue be reported on a non- federal entity’s Schedule of Expenditures of Federal Awards (SEFA)?

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.

(Updated 2/14/2024)

Auditing and Reporting Requirements

Fecha de la última revisión:

February 2024

Padres: no batallen solos

Auditing and Reporting Requirements: When should Provider Relief Fund expenditures and/or lost revenue be reported on a non- federal entity’s Schedule of Expenditures of Federal Awards (SEFA)?