Now Available for Healthcare Entities: Long-awaited guidance on pandemic-related relief audit requirements

Guidance on audit requirements for for-profit healthcare entities that received $750,000 or more in pandemic-related relief funds from the U.S. Department of Health and Human Services (HHS) were recently issued by the American Institute of Certified Public Accountants’ (AICPA) Government Audit Quality Center (GAQC). The long-awaited guidance is intended to assist auditors of for-profit entities subject to audit requirements related to awards from the Provider Relief Fund program and other HHS programs and their for-profit clients. This guidance is comprehensive and provides:

  • A discussion of the HHS audit requirements, with a focus on the GAGAS financial audit option.
  • Audit scope considerations.
  • A description of the complex nuances of the PRF program and how they impact the audit.
  • Frequently asked questions, illustrative schedules, notes, and auditor reports.
  • A primer on Government Auditing Standards.
  • References to other GAQC and AICPA resources that may be useful.

Learn more about this guidance here. Your Rehmann team is here to help with any questions or concerns. Contact us today for assistance.

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