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Articles From Lumsden McCormick

HHS Releases Updated Reporting Requirements and Auditing

The U.S. Department of Health and Human Services has published updated reporting guidance related to Provider Relief Fund (PRF) awards. The guidance, issued on June 11, 2021, supersedes the previous guidance dated January 15, 2021. In addition to reporting details and audit requirements, the guidance includes updated period of availability information based on receipt date.

Funds received between April 10, 2020 and June 30, 2020 (Period 1) must be used by June 30, 2021. Use of Period 1 funds must be reported between July 1, 2021 and September 30, 2021.

Funds received in Period 2 (between July 1, 2020 and December 31, 2020) must be used by December 31, 2021. Funds received in Period 3 (between January 1, 2021 and June 30, 2021) must be used by June 30, 2022. Funds received in Period 4 (between July 1, 2021 and December 31, 2021) must be used by December 31, 2022. Reporting for Periods 2-4 is staggered beginning January 1, 2022 through March 31, 2023.

Summary Chart of Reporting Requirements


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

Do you have questions about the Provider Relief Fund? Contact Lumsden McCormick to help you navigate through the requirements.

For further details and full guidance, visit the U.S. Department of Health & Human Services website.

HHS Releases Updated Reporting Requirements and Auditing

for more information

Jill is an expert working with health care and human service organizations including hospitals, nursing homes, diagnostic and treatment centers, mental health service providers, and medical practices; nonprofit organizations; and government-funded entities in the areas of auditing, Single Audit, HUD projects, taxation, information returns, and financial reporting. Jill is integral to our Health Care and Nonprofit services groups managing our larger hospital and human service organization clients. She is the 2020-2021 Regional Executive for the Healthcare Financial Management Association (HFMA) Region 2; she also is a past President of the Western New York Chapter.


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