Get reimbursed for COVID-19 testing and treatment of uninsured individuals.     Learn more »

Provider Relief Fund Reporting Requirements and Auditing

Submit Your PRF Report

The PRF Reporting Portal is now open until September 30, 2021. Register, complete and submit your report now, or continue reading for instructions on how to use the portal.

Having trouble? The portal is only compatible with the most current version of Chrome, Edge, and Firefox.

Join us for a PRF Reporting Assistance Office Hours

  • Friday, September 10, 2021
  • 1:00 to 2:30pm ET
  • Link HRSA Exit Disclaimer (direct access, no registration)

Announcing 60-Day Grace Period – Reporting Period 1

The September 30, 2021 Reporting Period 1 deadline has not changed, however in response to challenges providers are facing given the Covid surges and natural disasters around the country a 60-day Grace Period is in place. This period allows providers to come into compliance with their PRF reporting requirements should they fail to meet the September 30, 2021 deadline.

Important Details: 

  • While you will be out of compliance if you do not submit your report by September 30, 2021, recoupment or other enforcement actions will not be initiated during the 60-day grace period (October 1 – November 30, 2021).
  • The grace period begins on October 1, 2021 and will end on November 30, 2021.
  • Providers who are able are strongly encouraged to complete their report in the PRF Reporting Portal by September 30, 2021.
  • Providers should return unused funds as soon as possible after submitting their report. All unused funds must be returned no later than 30 days after the end of the grace period (December 30, 2021).

This grace period only pertains to the Reporting Period 1 report submission deadline. There is no change to the Period of Availability for use of PRF payments.

All recipients of Provider Relief Fund (PRF) payments must comply with the reporting requirements described in the Terms and Conditions and specified in directions issued by the U.S. Department of Health and Human Services (HHS) Secretary.

Step 1: Register in the Provider Relief Fund Reporting Portal

The PRF Reporting Portal is now open until September 30, 2021 for recipients who received one or more payments exceeding, in the aggregate, $10,000 during Payment Received Period 1 (April 10, 2020 to June 30, 2020).

Registration takes approximately 20 minutes and must be completed in a single session.

What information do I need to complete the registration process in the PRF Reporting Portal?

Information required to register is as follows:
  • Tax ID Number (TIN) [or other number submitted during the application process (e.g., Social Security Number, Employer Identification Number (EIN)]
  • Business name of the Reporting Entity (as it appears on IRS Form W-9)
  • Contact information (i.e., name, phone number, email) of the person responsible for submitting the report
  • Address (i.e., street, city, state, five-digit zip code) of the Reporting Entity as it appears on IRS Form W-9)
  • TIN(s) of subsidiaries (if a provider is reporting on behalf of subsidiary(ies) - in a list delimited by commas, e.g.,123456789,987654321,135791357)
  • Payment information (for any of the payments received)
    • TIN of entity that received the payment
    • Payment amount
    • Mode of payment (check or direct deposit ACH)
    • Check number or ACH settlement date
Reporting Entities will need to create a username (in the form of an email) and a password during the registration process.

Step 2: Read the Reporting Requirements Notice

The Post-Payment Notice of Reporting Requirements updated on June 11, 2021 provides details on how to report on the use of funds. This supersedes all previous Notices of Reporting Requirements. Read the Reporting Requirements Notice (PDF - 232 KB) and reference the Reporting and Auditing Frequently Asked Questions.

These reporting requirements do not apply to recipients of funds from:

What data categories are required for reporting?

  • Reporting Entity Business Information
  • Subsidiary Questionnaire
  • Acquired/Divested Subsidiaries
  • Interest Earned on PRF Payment(s)
  • Tax and Single Audit Information
  • Other Assistance Received
  • Use of General and Targeted Distribution (including Skilled Nursing Facility and Nursing Home Infection Control Distribution) Payment(s)
  • Unreimbursed Expenses Attributable to Coronavirus
  • Lost Revenues Attributable to Coronavirus (and additional revenue information depending upon the option selected to calculate lost revenues)
  • Personnel, Patient, and Facility Metrics
  • Survey Questions

Step 3: Complete and Submit Your Report

Complete and submit your report via the Provider Relief Fund Reporting Portal.

Reporting Resources

Read the Guides:

Other Resources - Expenses

HRSA hosted a webinar on July 8, 2021 to introduce recipients to the PRF Reporting Portal.

Webinars were also held on July 14, 2021 and July 20, 2021.

Important Dates for Reporting

Recipients who received one or more payments exceeding $10,000, in the aggregate, during a Payment Received Period are required to report in each applicable Reporting Time Period as outlined in the table below.

  Payment Received Period (Payments Exceeding $10,000 in Aggregate Received) Deadline to Use Funds Reporting Time Period
Period 1 From April 10, 2020 to June 30, 2020 June 30, 2021 July 1 to September 30, 2021
Period 2 From July 1, 2020 to December 31, 2020 December 31, 2021 January 1 to March 31, 2022
Period 3 From January 1, 2021 to June 30, 2021 June 30, 2022 July 1 to September 30, 2022
Period 4 From July 1, 2021 to December 31, 2021 December 31, 2022 January 1 to March 31, 2023

Download Important Dates (PDF - 81 KB)

Recipients who received one or more payments totaling $10,000 or more during a Payment Received Period must use the funds by the Deadline to Use Funds and must report for each applicable Reporting Period. Reporting is based on funds aggregating $10,000 per Payment Received Period rather than $10,000 cumulatively across all PRF payments.

  • The Payment Received Period describes a specific time period when the recipient received one or more payments. The payment is considered received on the deposit date for automated clearing house (ACH) payments or the check cashed date. There are four Payment Received Periods during the time frame between April 10, 2020 to December 31, 2021.
  • The Period of Availability of funds describes the consecutive months in which the recipient may use the payment for eligible expenses or lost revenues incurred.
  • The Deadline to Use Funds is the last date in which the recipient may use payments for eligible expenses, including services rendered, and lost revenues attributable to coronavirus.
  • The Reporting Time Period describes when the recipient must report on the use of funds. Recipients who do not report within the respective reporting time period will be considered out of compliance with payment Terms and Conditions and funds may be subject to recoupment.

What is an allowable expense?

An allowable expense under the Provider Relief Fund must be used to prevent, prepare for and respond to Coronavirus. PRF recipients must follow their basis of accounting (e.g., cash, accrual, or modified accrual) to determine expenses. The cited expenses or losses must not have been reimbursed from other sources and other sources must not be obligated to reimburse them.

Recipients may use PRF payments for allowable expenses or lost revenue incurred prior to receipt of those payments (i.e., pre-award costs) so long as they are to prevent, prepare for, and respond to Coronavirus. HHS expects that it would be highly unusual for providers to have incurred eligible expenses prior to January 1, 2020. All recipients are subject to audit.

Recipients must support all expenses with adequate documentation and maintain documents to substantiate that these funds were used for health care-related expenses or lost revenues attributable to Coronavirus. The burden of proof is on the recipient to maintain documentation that shows how expenses prevent, prepare for and respond to Coronavirus.

PRF payments can also be used for a wide variety of direct and indirect costs of recruiting and retaining personnel during the pandemic. Download the Personnel Recruitment and Retention Fact Sheet (PDF - 129 KB).

Need Help With Reporting?

We have detailed answers to common questions related to reporting requirements and auditing. Read the Frequently Asked Questions.

For all other questions related to reporting, call the Provider Support Line at (866) 569-3522; for TTY dial 711. Hours of operation are 8 a.m. to 10 p.m. Central Time, Monday through Friday.

Partial Return of Funds

Once the report has been filed, the provider must return any unused funds to the government within 30 calendar days after the end of the applicable Reporting Time Period, as explained in the Terms and Conditions, and the Reporting Requirements Notice (PDF - 201 KB) (June 11, 2021).

What is the process to return unused funds?

There is a two-part process to return funds. Part 1 is to complete an online form via the Return Unused PRF Funds Portal, next you will be redirected to part 2 to transfer the funds via Pay.gov. Refer to the instructions for returning unused funds for more information.

Provider Relief Fund Audit Requirements

Recipients that spend a total of $750,000 or more in federal funds, including PRF payments and other federal financial assistance, during their fiscal year are subject to Single Audit requirements, as set forth in the regulations at 45 CFR 75 Subpart F.

Non-federal entities must have a Single Audit conducted in accordance with 45 CFR 75.514 that must be submitted electronically to the Federal Audit Clearinghouse.

Commercial organizations 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 Generally Accepted Government Auditing Standards; or 2) an audit in conformance with the requirements of 45 CFR 75.514 - Single Audit). Audit reports of commercial organizations must be submitted via email to HRSA’s Division of Financial Integrity at PRFaudits@hrsa.gov.

The recipients of PRF payments may be subject to auditing by HRSA to ensure the accuracy of the data submitted to HHS for payment. Any recipients identified as having provided inaccurate information to HHS will be subject to payment recoupment and other legal action. Further, all recipients of PRF payments shall 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 that recipients used all PRF payments appropriately.

Upon the request of the Secretary, the recipient shall promptly submit copies of such records and cost documentation and the recipient must fully cooperate in all audits the Secretary, Inspector General, or Pandemic Response Accountability Committee conducts to ensure compliance with applicable Terms and Conditions. Deliberate omission, misrepresentation, or falsification of any information contained in payment applications or future reports may be punishable by criminal, civil, or administrative penalties, including but not limited to revocation of Medicare billing privileges, exclusion from federal health care programs, and/or the imposition of fines, civil damages, and/or imprisonment.

For more details, please refer to the Terms and Conditions associated with each payment distribution and the Reporting Requirements and Auditing FAQs.

Note: Persons using assistive technology may not be able to fully access information in these files. For assistance, please email OPSInformation@hrsa.gov or call 301-945-9371.

Archived Reporting Requirements Notices

General and Targeted Distribution Post-Payment Notice of Reporting Requirements (PDF - 291 KB) (January 15, 2021)

General and Targeted Distribution Post-Payment Notice of Reporting Requirements (PDF - 259 KB) (November 2, 2020)

General and Targeted Distribution Post-Payment Notice of Reporting Requirements (PDF - 262 KB) (October 22, 2020)

General and Targeted Distribution Post-Payment Notice of Reporting Requirements (PDF - 262 KB) (September 19, 2020)

General and Targeted Distribution Post-Payment Notice of Reporting Requirements (PDF - 174 KB) (July 20, 2020)

Date Last Reviewed:  September 2021