Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Pass-Through Activity
COVID-19 and the CARES Act
Provider Relief Fund
Background of ALN 93.498, Provider Relief Fund (PRF)
Under ALN 93.498, the United States Department of Health and Human Services agency was allocated COVID-19 provider relief funds (PRF) from:
- The CARES Act
- The PPPHCE Act
- The CRRSA Act
- The ARP Act
The PRF serves eligible providers who diagnose, test or care for individuals with possible or actual cases of COVID-19 and who have healthcare-related expenses and lost revenues attributed to COVID-19. The PRF is administered by the federal Health Resources and Services Administration (HRSA).
PRF Reporting Portal
The HRSA launched the Provider Relief Fund Reporting Portal July 1, 2021. Agencies that received PRF must provide PRF data to the HRSA through the PRF reporting portal.
For information and compliance requirements, visit:
- Provider Relief Fund Reporting Portal — for details about data required to enter into the PRF reporting portal.
- White House’s Office of Federal Financial Management webpage for most current Compliance Supplement— 2 CFR Part 200 Appendix XI.
COVID-19 Indicator in SEFA
The PRF is a COVID-19 relief program. Therefore, the Special Funds COVID-19 indicator must be selected for all ALN 93.498 record entries in SEFA. (See “Identifying COVID-19 Funds in SEFA” on AFR’s COVID-19 and the CARES Act page.)
PRF Lost Revenue
Allowable lost revenue that is allocable to the PRF is considered an incurred cost. The allowable cost for the PRF is the reimbursement of the lost revenue itself. Agencies record the lost revenue in the SEFA expenditure records.
For information about how to calculate PRF, visit:
- HRSA’s Reporting & Auditing webpage.
- The White House’s Office of Federal Financial Management webpage for most current Compliance Supplement— 2 CFR Part 200 Appendix XI.
SEFA PRF Reporting
The amount reported in SEFA for ALN 93.498 is based on the PRF report submitted to the HRSA through the PRF reporting portal.
The reporting period for the PRF reporting portal and SEFA is based on the date the PRF payment was received and the fiscal year-end of the reporting agency. The payment receipt date also determines the deadline for when agencies may use the PRF funds.
The table below provides the HRSA PRF reporting requirements by period.
| Period | Payment Received Period (Payments Exceeding $10,000 in Aggregate Received) |
Deadline to Use Funds | PRF Portal Reporting Time Period | SEFA Reporting |
|---|---|---|---|---|
| 1 | 2020: April 10—June 30 | June 30, 2021 | 2021: July 1—Sept. 30 | Fiscal years ending from June 30, 2021 to June 29, 2022. |
| 2 | 2020: July 1—Dec. 31 | Dec. 31, 2021 | 2022: Jan. 1—March 31 | Fiscal years ending from Dec. 31, 2021 to Dec. 30, 2022. |
| 3 | 2021: Jan. 1—June 30 | June 30, 2022 | 2022: July 1—Sept. 30 | Fiscal years ending from June 30, 2022 to June 29, 2023. |
| 4 | 2021: July 1—Dec. 31. | Dec.31, 2022 | 2023: Jan. 1—March 31 | Fiscal years ending from Dec. 31, 2022 to June 29, 2023. |
| 5 | 2022: Jan. 1—June 30 | June 30, 2023 | 2023: July 1—Sept. 30 | Fiscal years ending June 30, 2023 — June 29, 2024. |
| 6 | 2022: Jan. 1—Dec. 31 | Dec 31, 2023 | 2024: Jan 1—March 31 | Guidance included in the 2023 Compliance Supplement. |
The Texas fiscal year-end is Aug. 31. Agencies report the PRF expenditures in SEFA for fiscal 2023 as follows:
- Report Period 4 and Period 5 expenditures and lost revenues only.
- PRF funds must have been:
- Received from July 1, 2021—June 30, 2022.
- Spent by June 30, 2022.
- Do not report expenditures and lost revenue for PRF funds received or spent outside of these dates.
Additional guidance for federal fiscal year SEFA reporting will be available in future Compliance Supplements.