United States

Coronavirus: Updates about certain Provider Relief Fund requirements


We have updated the discussion about certain government assistance in our white paper, Coronavirus: Financial reporting considerations, to reflect the following:

  • On June 11, 2021, the U.S. Department of Health and Human Services amended its reporting instructions to address Skilled Nursing Facilities and Nursing Home Infection Control Distribution payments from the Provider Relief Fund (PRF) and to extend the period of availability of funds for all PRF distributions received subsequent to June 30, 2020.
  • Recipients of PRF distributions should look for additional guidance to be included in the 2021 OMB Compliance Supplement, which is expected to further clarify the requirements and guidance related to the PRF distribution recipients’ compliance with those requirements and guidance.

Refer to our white paper for additional information about the wide spectrum of accounting and financial reporting issues related to the coronavirus pandemic.

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