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HHS Provides Update on Provider Relief Fund Reporting Requirements


On July 20, the Department of Health and Human Services (“HHS”) provided an update on their website that instructions regarding reporting requirements related to Provider Relief Fund payments will be released by August 17, 2020. The update provided additional details regarding a reporting system that will be live as of October 1, 2020 for those who are required to report. Further, HHS indicated that all recipients of Provider Relief Fund awards must report these awards within 45 days of the end of calendar year 2020 on their expenditures through the period ending December 31, 2020 whether the funds have been fully expended or not. However, if funds are unexpended after December 31, 2020 then a second and final report is due July 31, 2021.

From this update, it is key to watch for the more detailed instructions that are set to come out on August 17. Further, providers who will need to comply should be ready to submit the appropriate report details by October 1, 2020 when the website goes live.

Additionally, on July 30, the HHS adjusted the reporting requirements section to include auditing requirements as well. Specifically, they addressed the question of whether Provider Relief Fund payments for for-profit organizations are subject to “Single Audit” requirements under 45 CFR 75 Subpart F. The HHS stated that if the organization received $750,000 or more in annual awards (i.e. including federal awards outside the Provider Relief Fund) then they have two options:

  • Fill out a financial related audit of the award(s) in accordance with Government Auditing Standards; or
  • Fill out an audit in conformance with the requirements of 45 CFR Subpart F (see 45 CFR 75.216(d); 45 CFR 75.501(i)).

Further, the HHS stated that Provider Relief Fund General and Target Distribution payments as well as Uninsured Testing and Treatment reimbursement payments must be included in the audit if they contributed to total awards of more than $750,000 for the organization. These audits must be submitted electronically directly to HHS Audit Resolution Division via the Federal Audit Clearinghouse. The deadline to submit the audit has been extended to December 31, 2020. Therefore, if a provider has expended more than $750,000 in total awards from the federal government then these auditing requirements apply.

Koley Jessen Health Law attorneys continue to monitor the situation and stay current on the issues facing healthcare providers in light of the COVID-19 outbreak. If you have additional questions or concerns as the situation develops, please contact a member of the Koley Jessen Health Law Practice Group.

*Special thanks to our Summer Associate, Jake Walker for his help in writing this article.

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