The Health Resources and Services Administration (HRSA) has reported on
, that the Department of Health and Human Services (HHS) Provider Relief Fund (CFDA 93.498) is subject to Subpart F – Audit Requirements of Title 2 U.S.
Code of Federal Regulations
(CFR) Part 200,
Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
(Uniform Guidance). The Provider Relief Fund’s objective is to provide relief funds to hospitals and other healthcare providers on the front lines of the coronavirus response. The funding supports healthcare-related expenses or lost revenue attributable to COVID-19 and ensures that uninsured Americans can get treatment for COVID-19.
In accordance with Subpart F – Audit Requirements of the Uniform Guidance, a nonfederal entity that
$750,000 or more during the nonfederal entity’s fiscal year in federal awards must have a single audit, except when the entity elects to have a program-specific audit, if applicable. In addition to Subpart F, beta.SAM.gov further notes that the Provider Relief Fund is also subject to Subparts B (General Provisions), D (Post Federal Award Requirements), and E (Cost Principles) of the Uniform Guidance, but is not subject to Subpart C (Pre-Federal Award Requirements and Contents of Federal Awards).
As the 2020 Office of Management and Budget (OMB) Compliance Supplement (Supplement) has not yet been issued, it is uncertain as to whether or not the Provider Relief Fund CFDA number will be included in that Supplement to clarify what auditors will test as part of the Single Audit. Additionally, guidance has not yet been released on what qualifies as a healthcare-related expense attributable to COVID-19 or what qualifies as lost revenue in relation to the Provider Relief Fund.