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)?

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)