PRB Reporting and Auditing FAQ
Download all Provider Relief Fund FAQs (PDF - 376 KB)
Auditing and Reporting Requirements
No. The Reporting Entity may not amend its report after the reporting period has passed. However, providers have the following options available:
- For providers required to report in subsequent reporting periods and that chooses to replace its unallowable expense with its unreimbursed lost revenues in the reporting period in question.
- Providers would update their previously entered lost revenues information inthe next available reporting period.
- Providers are required to enter a justification for the change with a description(including the notation that they were making this change to replace anunallowable expense as part of their audit finding corrective action plan, adding the audit and/or finding number).
- For providers that were not required to report in subsequent reporting period and chose to replace its unallowable expenses with itsunreimbursed lost revenues in the reporting period in question.
- In the corrective action plan, the provider would indicate that theunallowable expense was “replaced” by unreimbursed lost revenues.
(Added 2/16/2024)
Yes. Due to the cumulative nature of lost revenues, any lost revenues adjustments may be made in subsequent reporting periods. If an unallowable expense was “replaced” by unreimbursed lost revenues for use of funds purposes, the Reporting Entity should ensure that the lost revenues reported in subsequent reports are deducted to avoid “double dipping.” Reporting Entities should maintain appropriate documentation to support the deduction from the report.
(Updated 2/16/2024)
HRSA followed federal guidelines set by the Office of Management and Budget (OMB) and did not set requirements or provided extensions for the submission of the Single Audits. The due date for an Audit was the earlier of 30 days after receipt of the auditor’s report(s), or 9 months after the end of the audit period, which was likely your organization’s fiscal year end. (45 CFR 75.512).
OMB granted on October 20, 2022, under the Stafford Act, a six-month extension for all single audits that covered recipients in the following areas declared as major disaster-affected areas impacted by Hurricanes Fiona and Ian as well as the record storm occurring in the following areas: Puerto Rico (September 18, 2022), Alaska (September 23, 2022), Florida (September 29, 2022), South Carolina (September 29, 2022) and North Carolina (October 1, 2022). Consistent with these declarations, OMB has granted a six-month extension for all single audits that cover recipients in the affected areas and have due dates between September 18, 2022 and December 31, 2022.
Additionally, OMB waived the 30-day deadline for any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023 and any 2022 submissions with fiscal periods ending between January 1, 2022 and October 31, 2022. Requirement 2 CFR 200.512(1) stating that single audits were due 30 days after receipt of the auditor’s report(s) was waived and considered on time if they were submitted within nine months after their fiscal period end date.
If you have questions about this extension or want to inform HRSA you will be taking advantage of this flexibility, please email HRSA's Division of Financial Integrity at PRFAudits@hrsa.gov. If you have questions about the Single Audit for Provider Relief Fund, please email your questions to ProviderReliefContact@hrsa.gov.
(Updated 2/16/2024)
HRSA followed federal guidelines set by the Office of Management and Budget (OMB).
Both commercial organizations and non-federal entities are granted a six-month extension to the submission of audits that have a fiscal-year end through June 30, 2021. As a reminder, audits are due 30 calendar days after receipt of the audit report or nine months after the end of the audit period – whichever is earlier. On March 19, 2021, the Office of Management and Budget (OMB) Memo (M-21-20) extended the deadline for Single Audit submissions to six months beyond the normal due date, and on October 28, 2021 ,HHS granted the same extension to commercial organizations.
OMB granted on October 20, 2022, under the Stafford Act, a six-month extension for all single audits that cover recipients in the following areas declared as major disaster-affected areas impacted by Hurricanes Fiona and Ian as well as the record storm occurring in Alaska: Puerto Rico (September 18, 2022), Alaska (September 23, 2022), Florida (September 29, 2022), South Carolina (September 29, 2022) and North Carolina (October 1, 2022). Consistent with these declarations, OMB has granted a six-month extension for all single audits that cover recipients in the affected areas and have due dates between September 18, 2022 and December 31, 2022. HHS granted the same extension to commercial organization.
Additionally, OMB waived the 30-day deadline for any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023 and any 2022 submissions with fiscal periods ending between January 1, 2022 and October 31, 2022. Requirement 2 CFR §200.512(1) stating that single audits were due 30 days after receipt of the auditor’s report(s) was waived and considered on time if they were submitted within nine months after their fiscal period end date.
If you have questions about this extension or want to inform HRSA you will be taking advantage of this flexibility, please email HRSA's Division of Financial Integrity at PRFaudits@hrsa.gov.
If you have questions about the audit in accordance with 45 CFR §75.501 for Provider Relief Fund payments, please email your questions to ProviderReliefContact@hrsa.gov.
(Updated 2/16/2024)
Yes, the non-profit corporation can include the expenditures of federal awards of its for-profit subsidiary in its Single Audit. Federal regulations at 45 CFR §75.501 or “Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards” (Uniform Guidance) permitted a for-profit subsidiary to be included in the Single Audit, as long as the for-profit subsidiary’s operations were included in the consolidated financial statements and program expenditures were included in the Schedule of Expenditure of Federal Awards (SEFA). The inclusion of the for-profit subsidiary in the consolidated entity’s Single Audit would have met the for-profit entity’s responsibility for an audit under 45 CFR §75.501(i).
(Added 9/13/2021)
Yes, the for-profit entity can have one financial-related audit of all HHS awards that incorporates all entities. 45 CFR §75.501(i) audit requirements permit this approach.
(Added 9/13/2021)
Yes, multiple for-profit entities under common control that issue combined financial statements can have one financial-related audit of all HHS awards that incorporated each of the entities. 45 CFR §75.501(i) audit requirements permit this approach.
(Added 9/13/2021)
Similar to non-federal entities, for-profit entities included Provider Relief Fund expenditures and/or lost revenues on their SEFAs or other schedules for fiscal year ends (FYEs) ending on or after June 30, 2021.
(Added 8/30/2021)
SSimilar to non-federal entities, a for-profit entity’s SEFA (or other schedules) was linked to its report submissions to the Provider Relief Fund Reporting Portal. Therefore, the timing of reporting of Provider Relief Fund payments on the SEFA (or other schedules) were as follows:
- For a FYE of June 30, 2021, and through FYEs of December 30, 2021, recipients were to report on the SEFA, the total expenditures and/or lost revenues from the PRF Reporting Portal Period 1 PRF report submission.
- For a FYE of December 31, 2021, and through FYEs of June 29, 2022, recipients were to report on the SEFA, the total expenditures and/or lost revenues from both the PRF Reporting Portal Period 1 and Period 2 PRF report submissions.
- For a FYE of June 30, 2022, and through FYEs of December 30, 2022, recipients were to report on the SEFA, the total expenditures and/or lost revenues from both the PRF Reporting Portal Period 2 and Period 3 PRF report submission.
- For a FYE of December 31, 2022, and through FYEs of June 29, 2023, recipients were to report on the SEFA, the total expenditures and/or lost revenues from both the PRF Reporting Portal Period 3 and Period 4 PRF report submissions.
- For a FYE of June 30, 2023, and through FYEs of December 30, 2023, recipients were to report on the SEFA, the total expenditures and/or lost revenues from both the PRF Reporting Portal Period 4 and Period 5 PRF report submission.
- For a FYE of December 31, 2023, and through FYEs of June 29, 2024, recipients were to report on the SEFA, the total expenditures and/or lost revenues from both the PRF Reporting Portal Period 5 and Period 6 PRF report submissions.
For FYEs on or after June 30, 2024, reporting guidance for the SEFA or other schedules will be provided at a later date.
(Updated 2/16/2024)
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)
A non-federal entity’s SEFA reporting is linked to its report submissions to the Provider Relief Fund (PRF) Reporting Portal. Therefore, the timing of SEFA reporting of PRF will be as follows:
- For a FYE of June 30, 2021, and through FYEs of December 30, 2021, recipients are to report on the SEFA, the total expenditures and/or lost revenues from the PRF Reporting Portal Period 1 PRF report submission.
- For a FYE of December 31, 2021, and through FYEs of June 29, 2022, recipients are to report on the SEFA, the total expenditures and/or lost revenues from both the PRF Reporting Portal Period 1 and Period 2 PRF report submissions.
- For a FYE of June 30, 2022, and through FYEs of December 30, 2022, recipients are to report on the SEFA, the total expenditures and/or lost revenues from both the PRF Reporting Portal Period 2 and Period 3 PRF report submission.
- For a FYE of December 31, 2022, and through FYEs of June 29, 2023, recipients are to report on the SEFA, the total expenditures and/or lost revenues from both the PRF Reporting Portal Period 3 and Period 4 PRF report submissions.
- For a FYE of June 30, 2023, and through FYEs of December 30, 2023, recipients are to report on the SEFA, the total expenditures and/or lost revenues from both the PRF Reporting Portal Period 4 and Period 5 PRF report submission.
- For a FYE of December 31, 2023, and through FYEs of June 29, 2024, recipients are to report on the SEFA, the total expenditures and/or lost revenues from both the PRF Reporting Portal Period 5 and Period 6 PRF report submissions.
For FYEs on or after June 30, 2024, SEFA reporting guidance will be provided at a later date.
(Added 2/14/2024)
No. HHS included requirements on how recipients of the SNF and Nursing Home Infection Control Distribution payments will report on these funds in the June 2021 Post-Payment Notice of Reporting Requirements. Recipients of this funding will be able to submit a consolidated report that distinguishes use of SNF and Nursing Home Infection Control Distribution funds from use of other General and Targeted Distribution payments.
(Added 6/11/2021)
The only guidance HHS provided to auditors was through the Office of Management and Budget Compliance Supplement. Entities subject to Single Audit requirements can find guidance in the applicable Compliance Supplement. The applicable AL numbers include 93.498 [Provider Relief Fund] and 93.461 [HRSA COVID- 19 Uninsured Program].
(Updated 2/16/2024)
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)
Provider Relief Fund General and Targeted Distribution payments (AL 93.498) and Uninsured Testing and Treatment reimbursement payments (AL 93.461) to non-Federal entities are Federal awards and must be included in determining whether an audit in accordance with 45 CFR Part 75, Subpart F is required (i.e., annual total federal awards expended are $750,000 or more). Additionally, the Provider Relief Fund payments included in determining whether an audit was required were based on when the payments were received, the specific period of availability, and aligned with the Provider Relief Fund Reporting Portal timelines. Review the applicable Compliance Supplement for detailed information.
Effective October 1, 2023, audit reports must be submitted through the new Federal Audit Clearinghouse (FAC) hosted by the General Services Administration (GSA), including all single audits for entities with 2023 fiscal year end dates.
Audit data submitted by non-Federal entities in 2022 and prior will be available via the Census Bureau through the end of 2023. Beginning January 2024, historic single audit data will be available on the new FAC, and the Census Bureau will close down the distribution of historical data at that time. Visit https://www.fac.gov/ for more information.
(Requirements for audit of payments to commercial organizations are discussed in a separate question.)
(Updated 2/16/2024)
Use of Funds
Yes, Health Center Program COVID-19 Grants awarded to FQHCs and FQHC Look-Alikes for costs for expenses or losses that were potentially eligible for payments under the Provider Relief Fund and/or ARP Rural Distribution would need to be fully drawn down before Provider Relief Fund or ARP Rural payments could be used during the applicable period of availability. The Provider Relief Fund and ARP Rural Distribution required that payments not be used to reimburse expenses or lost revenues that have been reimbursed from other sources or that other sources are obligated to reimburse. If FQHCs or FQHC Look-alikes have incurred expenses or lost revenues attributable to coronavirus that these grant awards do not cover, they may use Provider Relief Fund or ARP Rural payments towards those expenses or losses. Grant funding may be awarded to support either broad or specific allowable uses, depending on the terms and conditions of the award. Recipients must use grant funding awarded by HRSA for the purposes (as budgeted) approved by HRSA. Should those costs also be eligible for payment under the Provider Relief Fund or ARP Rural Distribution, a Health Center Program-funded health center or look-alike must use their grant funds before utilizing Provider Relief Fund or ARP Rural payments.
(Updated 10/27/2022)
To be considered an allowable expense under the Provider Relief Fund or ARP Rural Distribution, the expense must be used to prevent, prepare for, and respond to coronavirus. Provider Relief Fund and ARP Rural payments may also be used for lost revenues attributable to the coronavirus up to June 30, 2023, the end of the quarter in which the COVID-19 Public Health Emergency ends. Reporting Entities are required to maintain adequate documentation to substantiate that these funds were used for health care-related expenses or lost revenues attributable to coronavirus or COVID-19, and that those expenses or losses were not reimbursed from other sources and other sources were not obligated to reimburse them.
Reporting Entities were not required to submit that documentation when reporting. Providers were required to maintain supporting documentation which demonstrated that costs were incurred during the Period of Availability. The Reporting Entity was responsible for ensuring that adequate documentation was maintained.
(Modified 5/5/2023)
Expenses for capital facilities could have been fully expensed only in cases where the purchase was directly related to preventing, preparing for and responding to the coronavirus. Examples of these types of facilities projects include:
- Upgrading a heating, ventilation, and air conditioning (HVAC) system to support negative pressure units
- Retrofitting a COVID-19 unit
- Enhancing or reconfiguring ICU capabilities
- Leasing or purchasing a temporary structure to screen and/or treat patients
- Leasing a permanent facility to increase hospital or nursing home capacity
In order for the capital facilities projects’ costs to have been expensed, the project must have been fully completed by the end of the Period of Availability associated with the Payment Received Period.
(Updated 8/30/2021)
Health care-related operating expenses were limited to costs incurred to prevent, prepare for, and respond to coronavirus. The amount of mortgage or rent eligible for Provider Relief Fund or ARP Rural reimbursement was limited to that which was incurred to prevent, prepare for, and respond to coronavirus or COVID-19. Providers are required to maintain documents to substantiate that these funds were used for health care-related expenses attributable to coronavirus, and that those expenses or losses were not reimbursed from other sources and other sources were not obligated to reimburse them. The burden of proof is on the provider to ensure that documentation is maintained to show that expenses are to prevent, prepare for, and respond to coronavirus.
(Updated 10/27/2022)
Provider Relief Fund and ARP Rural payments may have been applied to expenses or lost revenues attributable to coronavirus, after netting the other funds received or obligated to be received which offset those expenses. If a provider submitted an application to FEMA, but had not yet received the FEMA funds, the provider should not have reported the requested FEMA amounts in the Provider Relief Fund and/or ARP Rural report. If FEMA funds were received during the same Payment Received Period in which provider reported on use of Provider Relief Fund and/or ARP Rural payments, the receipt and application of each payment type is required in the Provider Relief Fund and/or ARP Rural reporting process. If an entity received a retroactive payment from FEMA that overlapped with the period of availability, the entity must not use the FEMA payment on expenses or lost revenues already reimbursed by Provider Relief Fund or ARP Rural payments.
(Updated 10/27/2022)
No. For purchases of tangible items made using Provider Relief Fund and/or ARP Rural payments, the purchase does not need to be in the Reporting Entity’s possession (i.e., backordered personal protective equipment, capital equipment) to be considered an eligible expense. However, the costs must have been incurred before the Deadline to Use Funds. Providers must follow their basis of accounting (e.g., cash, accrual, or modified accrual) to determine expenses.
(Updated 10/27/2022)
Yes, providers that already had a cost allocation methodology in place at the time they received funds, may allocate normal and reasonable overhead costs to their subsidiaries, which may be an eligible expense if attributable to coronavirus or COVID-19 and not reimbursed from other sources.
(Updated 10/27/2022)
Expenses attributable to coronavirus may include items such as supplies, equipment, information technology, facilities, personnel, and other health care-related costs/expenses for the period of availability. The classification of items into categories should align with how Provider Relief Fund and/or ARP Rural payment recipients maintain their records. Providers can identify their expenses attributable to coronavirus, and then offset any amounts received through other sources, such as direct patient billing, commercial insurance, Medicare/Medicaid/Children’s Health Insurance Program (CHIP); other funds received from the federal government, including the Federal Emergency Management Agency (FEMA); the Provider Relief Fund COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing, Treatment, and Vaccine Administration for the Uninsured (Uninsured Program); the COVID-19 Coverage Assistance Fund (CAF); and the Small Business Administration (SBA) and Department of the Treasury’s Paycheck Protection Program (PPP). Provider Relief Fund and/or ARP Rural payments may be applied to the remaining expenses or costs, after netting the other funds received or obligated to be received which offset those expenses. The Provider Relief Fund and ARP Rural Distribution permitted reimbursement of expenses related to coronavirus provided those expenses have not been reimbursed from other sources or that other sources are not obligated to reimburse.
(Updated 10/27/2022)
Recipient must follow CMS instructions for completion of cost reports.
Under cost-based reimbursement, the payer agreed to reimburse the provider for the costs incurred in providing services to the insured population. If the full cost were reimbursed based upon this method, there is nothing eligible to report as a Provider Relief Fund or ARP Rural expense attributable to coronavirus because the expense was fully reimbursed by another source. Provider Relief Fund and/or ARP Rural payments cannot be used to cover costs that were reimbursed from other sources or that other sources are obligated to reimburse. Therefore, if Medicare or Medicaid made a payment to a provider based on the provider’s Medicare or Medicaid cost, such payment generally was considered to fully reimburse the provider for the costs associated with providing care to Medicare or Medicaid patients and no payment from the Provider Relief Fund or ARP Rural Distribution would be available for those identified Medicare and Medicaid costs. Per its authorizing statutes, Provider Relief Fund resources may only be used for allowable expenses and lost revenues attributable to coronavirus, and may only be reimbursed once. Reporting Entities should work with their accountants and maintain documentation demonstrating that any reported health care expenses that Provider Relief Fund and/or ARP Rural payments were applied to were not reimbursed by any other source, or obligated to be reimbursed by another source.
However, in cases where a ceiling is applied to the cost reimbursement, or the costs were not reimbursed under cost-based reimbursement (such as costs for care to commercial payer patients), and the reimbursed amount by Medicare or Medicaid does not fully cover the actual cost, those non-reimbursed costs were eligible for reimbursement under the Provider Relief Fund or ARP Rural Distribution.
(Updated 10/27/2022)
Time spent by staff on COVID-19-specific matters may be an allowable cost attributable to coronavirus so long as it was not reimbursed or obligated to be reimbursed by other sources. If the personnel salaries were reimbursed by any other source of funding they cannot be also reimbursed by the Provider Relief Fund or ARP Rural Distribution. In addition, no one individual may be allocated as greater than one full-time equivalent (FTE) across all sources of funding. All costs must have been tangible expenses (not opportunity costs) and supported by documentation.
The Reporting Entity must maintain appropriate records and cost documentation including, as applicable, documentation described in 45 CFR §75.302 – Financial management and 45 CFR §75.361 through §75.365 – Record Retention and Access, and other information required by future program instructions to substantiate the reimbursement of costs under this award. The Recipient must promptly submit copies of such records and cost documentation upon the request of the Secretary, and the Reporting Entity agrees to fully cooperate in all audits the Secretary, Inspector General, or Pandemic Response Accountability Committee conducts to ensure compliance with these Terms and Conditions.
(Updated 10/27/2022)
Yes. Providers may not use Provider Relief Fund or ARP Rural payments to reimburse expenses or losses that have been reimbursed from other sources or that other sources are obligated to reimburse. Therefore, if a hospital has received Medicaid DSH payments for the uncompensated costs of furnishing inpatient and/or outpatient hospital services to Medicaid beneficiaries and to individuals with no source of third-party coverage for the services, these expenses would be considered reimbursed by the Medicaid program and would not be eligible to be covered by money received from a General or Targeted Distribution or ARP Rural payment. Read more about the calculation of the Medicaid hospital-specific DSH limit - PDF (PDF).
(Updated 10/27/2022)
Yes, if funds were held in an interest-bearing account, they would be considered reportable revenue. If interest was earned on Provider Relief Fund disbursements that the Reporting Entity expended in full, the interest amounts may be retained and applied toward a reportable use of funds.
If interest is earned on funds that are only partially expended, the interest on remaining unused funds must be calculated, reported, and returned.
Recipients of ARP Rural and PRF Phase 4 payments are required to hold those payments in an interest-bearing account per the Terms and Conditions. Reporting Entities must report on the dollar value of interest earned on all retained ARP Rural payments, separately from Provider Relief Fund Distributions. The total reportable amount of ARP Rural and Provider Relief Fund payments will include the interest earned.
(Modified 10/27/2022)
No. As it relates to expenses, providers identify their health care-related expenses, and then apply any amounts received through other sources (e.g., direct patient billing, commercial insurance, Medicare/Medicaid/CHIP, reimbursement from the Provider Relief Fund COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing, Treatment, and Vaccine Administration for the Uninsured, or funds received from FEMA or SBA/Department of Treasury’s Paycheck Protection Program) that offset the health care-related expenses. Provider Relief Fund payments may be applied to the remaining expenses or cost, after netting the other funds received or obligated to be received which offset those expenses.
(Added 12/28/2020
Yes, expenses incurred by providers to secure and maintain adequate personnel, such as offering hiring bonuses and retention payments, child care, transportation, and temporary housing, were deemed to be COVID-19-related expenses if the activity generating the expense was newly incurred after the declaration of the Public Health Emergency and the expenses were necessary to secure and maintain adequate personnel.
(Modified 10/27/2022)
Yes, outsourced or third-party vendor services that enable sustained access to health care services and daily operations, such as food/patient nutrition services, facilities management, laundering, and disinfection/anti-contamination services, were considered reimbursable expenses if they are attributable to coronavirus.
(Updated 10/27/2022)
Yes. HHS considers taxes imposed on Provider Relief Fund or ARP Rural payments to be “healthcare related expenses attributable to coronavirus” that are reimbursable with Provider Relief Fund or ARP Rural money, except for Nursing Home Infection Control Distribution payments.
(Updated 10/27/2022)
As it relates to expenses, providers identify their health care-related expenses, and then apply any amounts received through other sources (e.g., direct patient billing, commercial insurance, Medicare/Medicaid, reimbursement from the Provider Relief Fund COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing, Treatment, and Vaccine Administration for the Uninsured, or funds received from FEMA or SBA/Department of Treasury’s Paycheck Protection Program) that offset the health care-related expenses. Provider Relief Fund and/or ARP Rural payments may be applied to the remaining expenses or cost, after netting the other funds received or obligated to be received which offset those expenses.
(Modified 10/27/2022)
Providers who used accrual or cash basis accounting may report the relevant depreciation amount based on the equipment useful life, purchase price and depreciation methodology otherwise applied.
For additional information on capital depreciation, please refer to the other Frequently Asked Questions related to capital equipment and capital facility projects.
(Updated 12/11/2020)
Expenses for capital equipment and inventory could be fully expensed only in cases where the purchase was directly related to prevent, prepare for and respond to the coronavirus. Examples of these types of equipment and inventory expenses include:
- Ventilators, computerized tomography scanners, and other intensive care unit- (ICU) related equipment put into immediate use or held in inventory
- Masks, face shields, gloves, gowns
- Biohazard suits
- General personal protective equipment
- Disinfectant supplies
(Updated 10/27/2022)
Direct employee (full and part-time), contract labor, and temporary worker expenses are eligible expenses provided they are not reimbursed from other sources, or only the incremental unreimbursed amounts are claimed.
The Terms and Conditions associated with Provider Relief Fund and ARP Rural payment do not permit recipients to use Provider Relief Fund and/or ARP Rural payments to pay any salaries at a rate in excess of Executive Level II which is currently set at $197,300 (2020), $199,300 (2021), $203,700 (2022), $212,100 (2023). For the purposes of the salary limitation, the direct salary is exclusive of fringe benefits and indirect costs. The limitation only applies to the rate of pay charged to Provider Relief Fund and/or ARP Rural payments and other HHS awards. An organization receiving Provider Relief Fund and/or ARP Rural payments may pay an individual’s salary amount in excess of the salary cap with non-federal funds.
An example of how this Executive Level II Salary cap is applied to aggregated personnel expenses is shown below. Reimbursement from other sources is applied in Step Two. Providers should apply reasonable assumptions when estimating the portion of personnel costs that are reimbursed from other sources.
Step One
| Personnel Category | Number of Personnel | Personnel Expenses | Personnel Expenses (Below Salary Cap) | Ineligible for Federal Reimbursement |
|---|---|---|---|---|
| Medical Director | 1 | $250,000 | $197,300 | $52,700 |
| Registered Nurse | 25 | $1,250,000 | $1,250,000 | 0 |
| Security | 2 | $80,000 | $80,000 | 0 |
| 28 | $1,580,000 | $1,527,300 | $52,700 |
Step Two
| Personnel Expenses (Below Salary Cap) | Less FEMA Reimbursement | Less Reimbursement from Other Sources | Eligible Personnel Expenses |
|---|---|---|---|
| $1, 527,300 | ($50,000) | ($1,000,000) | $477,300 |
(Modified 10/27/2022)
Yes, fringe benefits associated with both types of personnel may have been eligible if not reimbursed by other sources.
(Updated 10/27/2022)
HHS initially advised providers that once a subsidiary TIN attested to and accepted a General Distribution payment, the money must stay with, and be used by, the subsidiary TIN. However, HHS has received feedback indicating that some subsidiary TINs accepted a General Distribution payment prior to the release of this guidance, and that they would have had their parent TIN accept the money, had they known earlier of HHS’s position. In light of these timing concerns, HHS is revising its prior guidance and clarifying that, for General Distribution payments only, a subsidiary TIN can transfer its General Distribution payment to a parent TIN; this is true even if a subsidiary TIN initially attested to accepting a General Distribution payment. Consistent with other longstanding guidance, the parent TIN may use the money and/or allocate the money to other subsidiary TINs, as it deems appropriate.
Regardless of which entity (the parent or subsidiary) attested to the receipt of the General Distribution payments, the parent entity can report on the use of the General Distribution payment as part of the HHS reporting process.
(Added 10/28/2020)
No. Provider Relief Fund payments and ARP Rural payments must be used for different expenses or lost revenues attributable to coronavirus or COVID-19. A provider may not use an ARP Rural payment to cover eligible health care expenses or lost revenues attributable to coronavirus or COVID-19 if the provider has already reported that their Provider Relief Fund payment(s) have covered the eligible expense or lost revenues. If a provider received both types of payments, the provider should have applied their ARP Rural payment towards eligible health care expenses and lost revenues attributable to COVID-19 before utilizing Provider Relief Fund payments to cover eligible health care expenses or lost revenues attributable to coronavirus. One way to ensure funds are not used for the same expenses or lost revenues attributable to coronavirus or COVID-19 may be to use them for different time periods.
(Updated 4/6/2022)
The opportunity to apply Provider Relief Fund payments (excluding the Nursing Home Infection Control Distribution) and ARP Rural payments for lost revenues will be available up to June 30, 2023, the end of the quarter in which the COVID-19 Public Health Emergency ends.
(Modified 5/5/2023)
Calculating Eligible Expenses and Lost Revenue
Yes. However, it is important to note that due to the overlapping periods of availability, each time a Reporting Entity changes the method used to calculate lost revenues, the system will recalculate total lost revenues for the entire period of availability. It is important to note that due to the overlapping periods of availability, if a Reporting Entity changes the method used to calculate lost revenues, the system will recalculate total lost revenues for the entire period of availability, which may impact the previously reported unreimbursed lost revenues. The system will also require that the Reporting Entity submit a written justification to support and explain the change in lost revenues methodology. Please refer to the Post-Payment Notice of Reporting Requirements (PDF - 137 KB) for information on the three available methodologies for calculating lost revenues.
(Added 1/27/2022)
Yes. Reporting Entities that previously reported will be able to choose a different methodology for calculating lost revenues during Reporting Period 2 and any subsequent reporting periods. However, if the Reporting Entity decides to use a different methodology, they must then use the new methodology to calculate lost revenues for the entire period of availability. The Reporting Entity will be required to submit a justification for the change. If a Reporting Entity chooses a different methodology, lost revenues by quarter will not pre-populate from the previous reporting period. It is important to note that due to the overlapping periods of availability, if a Reporting Entity changes the method used to calculate lost revenues, the system will recalculate total lost revenues for the entire period of availability, which may impact the previously reported unreimbursed lost revenues. Please refer to the Post-Payment Notice of Reporting Requirements (PDF - 137 KB) for information on the three available methodologies for calculating lost revenues.
(Added 1/27/2022)
The PRF Reporting Portal was designed so that each subsequent report will build from the previous completed and submitted report. The Reporting Portal will calculate remaining unused lost revenues that can be reimbursed by PRF payments received during future payment periods.
If a Reporting Entity had more lost revenues for the overlapping period of availability than the Entity was able to demonstrate in a previous reporting period, then the Reporting Entity will be able to reimburse the unused lost revenues with payments issued in subsequent periods. It is important to note that due to the overlapping periods of availability, if a Reporting Entity changes the method used to calculate lost revenues from one reporting period to another, the system will recalculate total lost revenues for the entire period of availability, which may impact the previously reported unreimbursed lost revenues.
(Added 1/27/2022)
Yes. The Reporting Portal is designed to track changes in the calculation of lost revenues. This includes any changes in the baseline used for comparison, and changes to the inputs for each quarter. The system will also calculate and track unreimbursed lost revenues that may fluctuate as a result of the methodology change. If as a result of the change to the method, a Reporting Entity was previously reimbursed for more lost revenues than they had for the period of availability, they may be required to return more funds than they received during the applicable “Payment Received Period.”
(Added 1/27/2022)
When a Reporting Entity chooses a different lost revenues methodology from one reporting period to the next, the system requires confirmation of the change by the Reporting Entity. If the lost revenues methodology changes, data submitted in the prior reporting period is not pre-populated into the current report (as it would be if the same methodology was used from one reporting period to the next). After a change in methodology is saved in the current report, the portal user will not be able to retrieve data entered in the previously submitted report. Lost revenues data for the current reporting period must cover the entire period of availability.
The reporting portal tracks changes in the calculation of lost revenues from one reporting period to the next. The changes tracked include any changes in the baseline used for comparison, that is, changes to 2019 actuals for a provider that elected to use option 1, changes in the budgeted numbers for providers who elected to use option 2, and any inputs used for providers who elected to use option 3. The system will also calculate and track unreimbursed lost revenues that may fluctuate as a result of the methodology change.
Please refer to the Reporting Portal Resources section of the Reporting Resources page for additional information.
(Added 1/27/2022)
No. Per the payment Terms and Conditions (PDF - 95 KB), the Nursing Home Infection Control Distribution (including any Quality Incentive Program payments) may not be used to reimburse lost revenues.
(Added 1/27/2022)
PRF recipients have the flexibility to identify how to use their multiple payments toward expenses and lost revenues, but must abide by the Terms and Conditions associated with each of the payments and follow the requirements for determining allowable expenses and lost revenues. The Nursing Home Infection Control Distribution, which includes the Quality Incentive Program payments, may only be used to reimburse infection control expenses. This type of Targeted Distribution payment may not reimburse lost revenues.
PRF payments may be used as described in the relevant payment Terms and Conditions for expenses and lost revenues, as appropriate, dating back to January 1, 2020. Because of the overlapping periods of availability, providers have the flexibility to identify which payments they will use to reimburse allowable expenses and lost revenues incurred during the period of availability. Duplication of reimbursement for expenses and lost revenues is not permitted.
(Added 1/27/2022)
No. Documentation to support Nursing Home Infection Control Distribution expenses is not required to be uploaded to the PRF Reporting Portal at the time of reporting. However, Reporting Entities are required to maintain supporting documentation, per the Terms and Conditions, that demonstrates that any allowable expenses were incurred during the period of availability. Supporting documentation must be made available upon the request of the Secretary of the Department of Health and Human Services.
(Added 1/27/2022)
Reimbursements received from the Uninsured Program and CAF should be included as “other” in the “Total Revenues/Net Charges from Patient Care Related Sources” section of the reporting portal. Reimbursements from these programs should not be included as “HHS CARES Act Testing” or “other assistance” under the “Other Assistance Received” section of the reporting portal.
(Added 9/13/2021)
The Provider Relief Fund payment recipient has discretion in allocating the payments to support its subsidiaries’ health care-related expenses or lost revenues attributable to coronavirus, so long as the payment is used to prevent, prepare for, or respond to coronavirus and those expenses or lost revenues are not reimbursed from other sources or other sources were not obligated to reimburse.
Option iii, from the Post-Payment Notice of Reporting Requirements, provides Reporting Entities flexibility in the reconciliation of lost revenues. Lost revenues may then be applied as the reporting entity sees fit. Reporting Entities should work with their accounting firms to determine an appropriate way to allocate expenses and lost revenues. The Reporting Entity is responsible for ensuring that adequate documentation is maintained. Provider Relief Fund payments may be applied to expenses and lost revenues attributable to coronavirus according to the Period of Availability of funding. However, expenses and lost revenues may not be duplicated: payments may not be applied to the same expenses and lost revenues that were reported on in prior reporting periods.
(Added 9/13/2021)
No. Grants awarded to Health Center Program-funded health centers and look-alikes are used to support specific operating costs of the FQHC, as approved by HRSA through the annual budgeting process, and are not considered to be patient services revenue. Therefore, such grants should not be factored into the lost revenues calculation.
(Added 8/30/2021)
For Option i, lost revenues are calculated for each quarter during the Period of Availability, as a standalone calculation, with 2019 quarters serving as a baseline. For each calendar year of reporting, the applicable quarters where lost revenues are demonstrated are totaled to determine an annual lost revenues amount. The annual lost revenues are then added together. There is no offset.
(Updated 8/30/2021)
For Option ii, lost revenues are calculated for each quarter during the period of availability, as a standalone calculation, with budgeted quarters serving as a baseline. For each calendar year of reporting, the applicable quarters where lost revenues are demonstrated are totaled to determine an annual lost revenues amount. The annual lost revenues for the years included in the period of availability are then added together. There is no offset. Reporting Entities may use budgeted revenues if the budget(s) and associated documents covering the Period of Availability were established and approved prior to March 27, 2020.
(Added 8/30/2021)
Patient care-related revenue should be reported net of adjustments for all third party payers, charity care adjustments, bad debt, and any other discounts or adjustments, as applicable when reporting patient care-related revenue sources. For example, if a provider’s gross patient revenue was $5,000, and the contractual adjustment from the third-party payer or charity care adjustments was $3,000, the provider should report on the PRF report $2,000 in patient care-related revenue.
(Updated 8/30/2021)
There was not a maximum or minimum that can be allocated. Reporting Entities will see the reporting system asks for unreimbursed expenses attributable to coronavirus first in the overall use of funds calculation; it is possible for a Reporting Entity to enter “0”. Provider Relief Fund and/or ARP Rural payment amounts not fully expended on unreimbursed health care-related expenses attributable to coronavirus during the period of availability are then applied to lost revenues. Lost revenues or expenses must only have been incurred during the Period of Availability correlating to the Payment Received Period as described in the Post-Payment Notice of Reporting Requirements.
For Option i (Comparison of Actual Lost Revenues), lost revenues are calculated for each quarter during the Period of Availability, as a standalone calculation, with 2019 quarters serving as a baseline. For Option ii (Comparison of Budgeted to Actual Lost Revenues), Reporting Entities may use budgeted revenue if the budget(s) and associated documents covering the Period of Availability were established and approved prior to March 27, 2020. For each calendar year of reporting, the applicable quarters where lost revenues are demonstrated are totaled to determine an annual lost revenues amount. There is no offset. Option iii provides maximum flexibility to providers by allowing providers to calculate lost revenues using an alternate reasonable methodology.
(Updated 10/27/2022)
Actual revenue from quarters in 2019 will serve as the baseline period of comparison for the Period of Availability for Option i. Budgeted revenue from the quarters reported in 2020 or 2021 will serve as the baseline period of comparison for Option ii. For Option ii, Reporting Entities may use budgeted revenues if the budget(s) and associated documents covering the Period of Availability were established and approved prior to March 27, 2020.
(Updated 8/30/2021)
Yes. When reporting use of Provider Relief Fund payments toward lost revenues attributable to coronavirus, Reporting Entities may use budgeted revenues if the budget(s) and associated documents covering calendar year 2020 were established and approved prior to March 27, 2020. To be considered an approved budget, the budget must have been ratified, certified, or adopted by the Reporting Entity’s financial executive, executive officer or other responsible representative as of that date, and the Reporting Entity will be required to attest that the budget was established and approved prior to March 27, 2020. Documents related to the budget, including the approval, must be maintained in accordance with the Terms and Conditions.
(Updated 7/1/2021)
The Other Assistance Received reported to HRSA will not be used in the calculation of expenses or lost revenues. Reporting Entities are expected to make a determination of their expenses applied to Provider Relief Fund payments after considering “Other Assistance Received” and taking into account that Provider Relief Fund payments may not be used for expenses or lost revenues that other sources have reimbursed or that other sources are obligated to reimburse.
(Added 7/1/2021)
The net unreimbursed expenses attributable to coronavirus reported to HRSA will not be used in the calculation of expenses or lost revenues. Reporting Entities are expected to determine their net unreimbursed expenses attributable to coronavirus after taking into consideration the application of Other Assistance Received and all Provider Relief fund payments. HRSA expects that Provider Relief Fund and/or ARP Rural payments would be applied to unreimbursed expenses attributable to coronavirus that are not obligated to be reimbursed by other sources before Provider Relief Fund and/or ARP Rural payments are used for lost revenues. Reporting Entities will see the reporting system asks for unreimbursed expenses attributable to coronavirus first in the overall use of funds calculation; it is possible for a Reporting Entity to enter “0”.
(Updated 10/27/2022)
Patient care revenue should not be reported as part of “Other Assistance Received” as it is a source of revenue, not a source of other assistance as defined by Provider Relief Fund and ARP Rural reporting requirements. The “Other Assistance Received” reported to HRSA will not be used in the calculation of expenses applied to Provider Relief Fund and/or ARP Rural payments or lost revenues.
(Updated 10/27/2022)
Yes. Provider Relief Fund and/or ARP Rural payments may be applied to expenses and lost revenues according to the period of availability of funding. However, expenses and lost revenues may not be duplicated. Specifically, payments received may not be applied to the same expenses and lost revenues that Provider Relief Fund or ARP Rural payments received in prior payment periods already reimbursed. The Payment Received Periods described in the Post-Payment Notice of Reporting Requirements determine the period of availability of funding and when reports are due. The opportunity to apply Provider Relief Fund payments (excluding the Nursing Home Infection Control Distribution) and ARP Rural payments for lost revenues will be available up to June 30, 2023, the end of the quarter in which the COVID-19 Public Health Emergency ends.
(Updated 5/5/2023)
All Reporting Entities that opt to report lost revenues using Option i (Comparison of Actual Revenue) or Option ii (Comparison of Budgeted Revenue to Actual Revenue) must enter their patient care revenue for each quarter within the entire period of availability. Reporting Entities using Option iii must enter their lost revenues, calculated by any reasonable method, for each quarter during the period of availability.
(Added 7/1/2021)
Yes, lost revenues were calculated for each quarter during the period of availability, as a standalone calculation. Provider Relief Fund and/or ARP Rural payments may be used to cover those quarters where patient care revenue losses occurred as long as those losses were attributable to coronavirus. The opportunity to apply Provider Relief Fund payments (excluding the Nursing Home Infection Control Distribution) and ARP Rural payments for lost revenues will be available up to June 30, 2023, the end of the quarter in which the COVID-19 Public Health Emergency ends.
(Updated 5/5/2023)
Supporting Data
Supporting worksheets were available to assist Reporting Entities with completion of reports. In addition, Reporting Entities who are using a portion of their funds for lost revenues may be required to upload supporting documentation when reporting on their calculation of lost revenues. The documentation required is dependent upon which method of calculating lost revenues providers select. Please review the most recently published Post-Payment Notice of Reporting Requirements for additional details.
(Updated 6/11/2021)
Providers need to retain original documentation for three years after the date of submission of the final expenditure report, in accordance with 2 CFR 200.333.
(Added 10/28/2020)
Change of Ownership
In the case of a change in ownership after receipt of a Provider Relief Fund payment, the responsibility for reporting in the Provider Relief Fund Reporting Portal is dependent on whether funds were from the General or Targeted Distribution.
For General Distribution payments: A parent entity may report on its subsidiaries’ General Distribution payments regardless of whether the subsidiary TINs received the General Distribution payments directly or whether General Distribution payments were transferred to them by the parent entity. The parent entity may report on these General Distribution payments regardless of whether the parent or the subsidiary attested to the Terms and Conditions.
For Targeted Distribution payments: The original recipient of a Targeted Distribution payment is always the Reporting Entity. A parent entity may not report on its subsidiaries’ Targeted Distribution payments as part of its consolidated report. The original recipient of a Targeted Distribution must report on the use of funds in accordance with the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act. This is required regardless of whether the parent or subsidiary received the payment or whether that original recipient subsequently transferred the payment. A Reporting Entity that is a subsidiary must indicate the payment amount of any of the Targeted Distributions it received that were transferred to/by the parent entity, if applicable.
(Updated 6/11/2021)
Non-Financial Data
HRSA required Reporting Entities to report patient metrics to gather information on the number of patients treated by Provider Relief Fund and/or ARP Rural recipients. Depending on recipient type, these patients may be treated in either inpatient, outpatient, or residential settings. These metrics enable HRSA to quantify respective volumes of inpatient, in-person, and virtual outpatient visits, as well as emergency visit patients.
(Modified 10/27/2022)
If a Reporting Entity cannot identify a fitting patient visit type for their patient encounters, the entity should count the distinct encounters or visits in the category that is the most fitting category available.
(Added 12/9/2021)
No. Further, only the facility that owns the bed should report on the staffed beds.
(Added 9/13/2021)
Patient metric categories include a) inpatient admissions; b) outpatient visits (in-person and virtual); c) emergency department visits; and d) facility stays (for long-term and short-term residential facilities). The definitions are included below.
- Inpatient Admissions: number of hospital admissions on a clinician’s order (i.e., direct admit) or formally admitted from the emergency department to the hospital (i.e., emergency admission).
- Outpatient Visits: number of in-person or virtual patient encounters with a clinician in an office-based, clinic, or hospital outpatient department setting that do not require an inpatient admission.
- Emergency Department Visit: number of emergency department encounters for care or treatment. This may include patients on observation status who are cared for no longer than 72 hours but not formally admitted to a hospital.
- Facility Stays: number of stays (defined as unique admissions) for patients residing in a long-term or short-term care or treatment facility.
A comprehensive user guide with definitions will be made available when the first reporting period begins.
(Updated 7/1/2021)
Personnel will be classified as either “clinical” or “non-clinical” staff using the following categories: a) full-time; b) part-time; c) contractor; d) furloughed; e) separated; and f) hired.
- Full-time: number of personnel employed on average 30 hours of service per week, or 130 hours for a calendar month.
- Part-time: number of personnel employed any time between 1 and 34 hours per week, whom may or may not qualify for benefits.
- Contractor: number of personnel employed as an individual or under organizational contracts and do not receive direct benefits or compensation from the Reporting Entity.
- Furloughed: number of personnel on involuntary and unpaid leave of absence.
- Separated: number of personnel who 1) voluntarily submitted a written or verbal notice of resignation or 2) the Reporting Entity decided to terminate its relationship with the employee(s) (includes lay-offs and expired contracts).
- Hired: number of personnel 1) not previously employed by the Reporting Entity or 2) that left a company due to voluntary or involuntary separation and are brought back to work by employer.
(Updated 6/11/2021)
A staffed bed is licensed and physically available with staff on hand to attend to patients; includes both occupied and available beds.
(Updated 6/11/2021)
Extensions
In general, HRSA will not accept late report submissions after the applicable deadline associated with the Payment Received Period. There are two instances where HRSA has provided flexibility for providers.
In light of the challenges that providers across the country faced due to natural disasters and the Delta variant, HRSA authorized a 60-day grace period for the first reporting period only, in order to help providers adhere to their Provider Relief Fund reporting requirements, for those that failed to meet the September 30, 2021 reporting deadline. This grace period ended on November 30, 2021, at 11:59 p.m. Eastern Standard Time (EST).
HRSA will also provide an opportunity based on extenuating circumstances for Reporting Entities to complete reports and come into compliance in order to retain the funds received during the applicable Payment Received Period. Extenuating circumstances may include, but are not limited to, natural disasters, death or serious illness of the individual(s) responsible for reporting, or not receiving HRSA reporting notifications. This opportunity will be available for all reporting periods. Providers should monitor their email and the Provider Relief Fund webpage for additional information on the process for late report submission due to extenuating circumstances. Reporting entities must follow the stated process to request the opportunity. HRSA will review the requests for late report submissions due to an extenuating circumstance. If the late submission is approved, the provider must complete the report within the specified timeframe.
Providers who do not submit reports by the applicable deadline for the relevant reporting period, or are granted additional reporting time due to an extenuating circumstance and do not submit as instructed, will be considered out of compliance with program Terms and Conditions. Providers that are out of compliance with the Terms and Conditions must return Provider Relief Fund payments associated with the missed Reporting Time Period.
(Updated 4/6/2022)
Generally, no. Providers that received one or more payments exceeding $10,000, in the aggregate, during a Payment Received Period were required to report by the stated deadline for each applicable Reporting Time Period. However, HRSA provided an opportunity based on extenuating circumstances for Reporting Entities to complete reports and come into compliance in order to retain the funds received during the applicable Payment Received Period. Extenuating circumstances may include, but are not limited to, natural disasters, death or serious illness of the individual(s) responsible for reporting, or not receiving HRSA reporting notifications. This opportunity will be available for all reporting periods. Providers should monitor their email and the PRF webpage for additional information on the process for late report submissions due to extenuating circumstances. Reporting entities must follow the process to request the opportunity. HRSA reviewed the requests for late report submissions due to an extenuating circumstance. If the late submission was approved, the provider must complete the report within the HRSA communicated timeframe.
Providers who were granted additional reporting time due to an extenuating circumstance and did not submit as instructed will be considered out of compliance with program Terms and Conditions. Providers that were out of compliance with the Terms and Conditions must return Provider Relief Fund payments associated with the missed Reporting Time Period.
(Updated 4/6/2022)
No. HRSA will not approve extensions on the use of funds for any providers. Any unused funds must be returned to the government within 30 calendar days after the end of the relevant Reporting Time Period or any associated grace period.
(Updated 9/29/2021)
Miscellaneous
A Reporting Entity must report on their Provider Relief Fund and/or ARP Rural payment(s), only when they have retained, as of the end of the Reporting Time Period, over $10,000 in aggregated Provider Relief Fund and American Rescue Plan (ARP) Rural payments received during a Payment Received Period. Entities that do not return a portion of the funds that places them below the $10,000 threshold, or report on the use of funds by the end of the applicable Reporting Time Period, must return all funds received during the Payment Received Period.
(Updated 4/6/2022)
For any subsidiary that was the original recipient of a Targeted Distribution payment reporting on a payment spent by a parent entity, the expense worksheet(s) in the subsidiary report must include any expenses applied to the payment, whether those were the expenses of the subsidiary or the entity to which the payments were transferred. For any subsidiary Reporting Entity reporting on how a payment was used to reimburse lost revenues, the subsidiary Reporting Entity can use the alternative method for calculating lost revenues and demonstrate in their method how the lost revenues of the parent or other subsidiary entity to which the payment was transferred was considered in the lost revenues calculation.
Using the alternative reasonable methodology will allow Reporting Entities to reduce the parent entity’s report by the amount of lost revenues accounted for by the Targeted Distribution payment originally received by the subsidiary. The subsidiary Reporting Entity that originally received the Targeted Distribution should report the exact amount of lost revenues as the Targeted Distribution payment and the same dollar amount by which the parent entity’s lost revenues were reduced. The deductions and reconciliations must be accounted for in each methodology calculation for the parent and subsidiary that originally received the Targeted Distribution payment. Both reports together should be sufficient for audit purposes.
(Added 1/27/2022)
HRSA does not prescribe which method Reporting Entities should use to calculate lost revenues. However, Option iii, “alternate reasonable methodology,” provides the greatest flexibility in unique circumstances.
(Added 1/27/2022)
There may be a delay between the time a payment is returned by a PRF recipient and the time the payment is reconciled by HRSA. If a Reporting Entity does not see a returned payment reflected in the Payments to Recipients page of the PRF Reporting Portal, the Reporting Entity should contact the Provider Support Line at 866-569-3522 (for TTY, dial 711) to provide information about the return (e.g., original payment date, amount returned, date of return, method of return) to assist HRSA in the reconciliation of the returned payment amount.
(Added 1/27/2022)
HRSA will not repay Reporting Entities the difference in unused funds that were owed and the amount that was returned.
(Added 1/27/2022)
No. Tax credits were not considered a revenue source for purpose of reporting within the Provider Relief Fund report.
(Added 12/9/2021)
Provider Relief Fund and/or ARP Rural recipients were required to report in each Payment Received Period in which they received one or more payments exceeding, in the aggregate, $10,000, as indicated in the table below. Reporting must be completed and submitted to HRSA by the last date of the relevant Reporting Time Period. Provider Relief Fund and/or ARP Rural recipients that do not report within the respective Reporting Time Period are out of compliance with payment Terms and Conditions and funds may be subject to repayment and/or recovery activities.
| Period | Payment Received Period (Payments Exceeding $10,000 in Aggregate Received) | Reporting Time Period |
|---|---|---|
| Period 1 | April 10, 2020 to June 30, 2020 | July 1, 2021 to September 30, 2021* |
| Period 2 | July 1, 2020 to December 31, 2020 | January 1, 2022 to March 31, 2022 |
| Period 3 | January 1, 2021 to June 30, 2021 | July 1, 2022 to September 30, 2022 |
| Period 4 | July 1, 2021 to December 31, 2021 | January 1, 2023 to March 31, 2023 |
| Period 5 | January 1, 2022 to June 30, 2022 | July 31, 2023 to September 30, 2023 |
| Period 6 | July 1, 2022 to December 31, 2022 | January 1, 2024 to March 31, 2024 |
| Period 7 | January 1, 2023 to June 30, 2023 | July 1, 2024 to September 30, 2024 |
* Grace period until November 30, 2021.
(Modified 5/5/2023)
HRSA will notify a Reporting Entity if their proposed methodology is not reasonable, including if it does not demonstrate with a reasonable certainty that claimed lost revenues were caused by coronavirus. If HRSA determines that a Reporting Entity’s proposed alternate methodology is not reasonable, the entity will be asked to resubmit its report within 30 days of notification using either Option i or Option ii to calculate lost revenues attributable to coronavirus.
(Added 7/1/2021)
Provider Relief Fund recipients shall exclude from the reporting of net patient revenue payments received or payments made to third parties relating to care not provided in 2019 and beyond.
(Updated 12/7/2023)
Recipients who received one or more General and Targeted Distributions and/or ARP Rural Distribution payments exceeding $10,000 in the aggregate during a Payment Received Period are required to report in each applicable Reporting Time Period.
(Modified 2/16/2023)
When the first reporting period begins, providers will be able to return unused funds through the Reporting Portal.
How to Return Unused PRF Funds.
(Updated 6/11/2021)
The parent organization as the original recipient of the payment must report on the use of funds in accordance with the Consolidated Appropriations Act, 2021.
(Added 1/28/2021)
The subsidiary as the original recipient of the payment must report on the use of funds and any amount that was transfer to the parent organization in accordance with the Consolidated Appropriations Act, 2021. For information on returning funds, visit the How to Return Unused PRF Funds page.
(Added 2/16/2024)
Reporting Entities that received General and Targeted Distribution payments were to submit a consolidated report through the Provider Relief Fund Reporting Portal.
(Added 1/28/2021)
Reporting Entities were required to submit actual patient care revenue for calendar years 2019 up to June 30, 2023, the end of the quarter in which the COVID-19 Public Health Emergency ends, in order to inform program integrity and HRSA’s audit strategy.
(Updated 1/28/2021)
Primary TIN refers to the TIN of the parent company, and subsidiary TIN refers to the TIN of an entity that is a subsidiary of the parent company. Providers may have received payments directly to a parent and/or its subsidiary entities.
(Added 10/28/2020)
Some recipients may be individual providers for whom their TIN will be their SSN; similarly, for some entities the TIN will be the EIN.
(Added 10/28/2020)
If the provider includes entrance fee amortization as operating revenue on its financial statements, it should be considered as revenue associated with patient services. Entrance fee amortization must be handled in a consistent manner in both 2019 and 2020.
(Added 10/28/2020)
“Lost revenue attributable to coronavirus” was calculated based on operating revenue from patient care sources. Shareholder and partnership payments are not eligible to be included in the lost revenue calculation.
(Added 10/28/2020)
A portion of a Provider Relief Fund and/or ARP Rural recipient’s state provider taxes may be eligible expenses, but only to the extent the Provider Relief Fund recipient owes incrementally increased state provider taxes, where the incremental increase is attributable to coronavirus.
(Modified 10/27/2022)