PRB General Distribution and ARP Rural FAQ
Download all Provider Relief Fund FAQs (PDF - 531 KB)
Phase 4 - Complex Financial Situations
Applications must be consolidated across eligible subsidiaries and submitted by the parent entity. Applications must be made at the filing TIN level, whenever possible. Applications must include all subsidiaries that provide patient care.
HRSA will review exceptions on a case-by-case basis. Applications that fail to meet this requirement may be deemed ineligible for funding. (See additional requirements in the Instructions (PDF - 330 KB) at Field 17 Annual Revenues from Patient Care Worksheet and Field 18 Organizational Structure Documentation.)
(Added 9/29/2021)
No. The revenues and expenses that are associated with joint ventures with other health care entities should not be included in the hospital or health care system’s application for Phase 4 funds.
(Added 9/29/2021)
Yes. Applicant may include costs that support the delivery of care, such as the health care providers’ information technology, finance, and human resources costs, as part of “operating expenses from patient care” when applying for Phase 4 General Distribution payments.
(Added 9/29/2021)
Yes. Similar to the Phases 2 and 3 General Distribution applications, in cases where a parent files a group tax return for itself and all/or some of its subsidiaries, the parent entity must submit the group tax return that includes all subsidiaries on behalf of which the parent entity is applying. (For additional requirements, see Instruction Field 17 Annual Revenues from Patient Care Worksheet. Application Instructions (PDF - 330 KB))
(Added 9/29/2021)
To ensure accurate calculation of payment for complex organizations with multiple subsidiaries, the parent entity must break out by subsidiary TIN annual patient care revenues and quarterly operating revenues and expenses when applying for Phase 4 funds on behalf of multiple subsidiaries. The applying entity must ensure that these figures reconcile to ones provided on the submitted tax return. (For additional requirements, see Instruction Field 17 Annual Revenues from Patient Care Worksheet. Application Instructions (PDF - 330 KB))
(Added 9/29/2021)
Intercompany rent may be included when reporting “operating expenses from patient care” as well as “operating revenue from patient care.”
(Added 9/29/2021)
Yes. The FMS organization can include both TINs and associated revenues in their application for the Phase 4 – General Distribution, as long as the services delivered under both TINs qualify as “patient care” and the entity can meet the attestation requirements for both TINs.
(Added 9/29/2021)
Yes. Applicants may include administrative fees provided by the state Medicaid program in the reported revenue, as well as in the percentage of revenue from patient care reported in field 12.
(Added 9/29/2021)
If an applicant health care provider bills for care under a single TIN that provides care across multiple different facilities, the parent organization must report patient revenue and the provider’s change in operating revenues from patient care, minus their operating expenses from patient care for every facility that bills underneath the TIN.
(Updated 12/4/2020)