--- title: HHS Updates Provider Relief Fund Reporting Guidelines description: HHS has made a number of changes to Provider Relief Fund reporting requirements in relation to application of payments, calculations of lost revenue, and transfer of targeted distributions. image: https://blog.argentum.org/hubfs/COVID-19%20Relief%20Funding-1.png --- [Argentum Logo\_RGB2](https://argentum.org) Search - [About Argentum](https://argentum.org/about-argentum/) - [Leadership](https://argentum.org/about-argentum/leadership/) - [State Partners](https://argentum.org/about-argentum/state-partners/) - [Membership](https://argentum.org/about-argentum/membership/) - [Media Kit](https://www.argentum.org/advertising-and-sponsorship/) - [Advocacy](https://argentum.org/advocacy/) - [Federal Advocacy](https://argentum.org/advocacy/federal-advocacy/) - [State Advocacy](https://argentum.org/advocacy/state-advocacy/) - [Silver PAC](https://argentum.org/advocacy/silver-pac/) - [Advocacy News](https://www.argentum.org/advocacy/advocacy-news/) - [Events](https://argentum.org/events/) - [Senior Living Executive Conference](https://conference.argentum.org) - [Webinars](https://www.argentum.org/webinars/) - [Executive Director Leadership Institute](https://edli.argentum.org/) - [Chief Executive Summit](https://argentum.org/events/chief-executive-summit/) - [Advocacy Fund Golf Classic](https://www.argentum.org/golfclassic/) - [Senior Living Symposium](https://symposium.argentum.org/) - [Public Policy Institute & Fly-In](https://argentum.org/events/public-policy-institute-fly-in/) - [Media](https://argentum.org/media/) - [Coronavirus Toolkit](https://www.argentum.org/coronavirustoolkit/) - [Press Releases](https://argentum.org/press-releases/) - [Senior Living Executive Magazine](https://argentum.org/media/senior-living-executive-magazine/) - [Argentum Daily](https://argentum.org/media/argentum-e-newsletter/) - [Senior Living Professional](https://www.argentum.org/senior-living-professional/) - [Members in the News](https://argentum.org/topic/members-in-the-news/) - [Search by Topic](https://argentum.org/media/search-by-topic/) - [Research & Initiatives](https://argentum.org/research-and-initiatives/) - [Senior Living Impact](https://seniorlivingimpact.org/) - [Senior Living Works](https://seniorliving.works) - [Senior Living IQ](https://seniorlivingiq.org) - [Women in Leadership](https://www.argentum.org/research-and-initiatives/women-in-leadership/) - [Argentum Quarterly](https://argentum.org/research-and-initiatives/argentum-quarterly/) - [Awards Programs](https://www.argentum.org/research-and-initiatives/awards-recognition-programs/) - [LEAD Program](https://www.argentum.org/lead-program/) - [Standards for Senior Living](https://www.argentum.org/research-and-initiatives/standards-for-senior-living/) - [Professional Development](https://argentum.org/professional-development/) - [Senior Living Supplier Directory](https://seniorlivingsupplierdirectory.com/) - [Senior Living Career Center](http://seniorlivingcareers.argentum.org/) - [Certificate Programs and Certification](https://argentum.org/professional-development/professional-certification/) - [Resource Library](https://www.argentum.org/professional-development/resource-library/) - [Executive Roundtables](https://argentum.org/professional-development/executive-roundtables/) # Argentum Infection Prevention & Control Announcements # HHS Updates Provider Relief Fund Reporting Guidelines - [Tweet](https://twitter.com/share) HHS has made a few noteworthy changes to Provider Relief Fund (PRF) reporting guidelines in accordance with the Coronavirus Response and Relief Supplemental Appropriations Act of 2021. It’s possible that the new administration will amend some of this guidance, but here is a summary of key updates in the interim: **Application of Payments** Former guidance states that PRF recipients may apply payments toward lost revenue, up to the amount of the difference between their 2019 and 2020 actual patient care revenue. However, the new guidance states: Recipients may choose to apply PRF payments toward lost revenue using one of the following options, up to the amount: - of the difference between 2019 and 2020 actual patient care revenue; - of the difference between 2020 budgeted and 2020 actual patient care revenue. If recipients elect to use 2020 budgeted patient care revenue to calculate lost revenue, they must use a budget that was established and approved prior to March 27, 2020. - In order to verify the 2020 budget used for this methodology, providers must also submit an attestation from the reporting entity’s CEO, CFO, or similar responsible individual, attesting under 18 USC § 1001 \[penalty for submitting false statements to a government agency\] that the exact budget being submitted was established and approved prior to March 27, 2020.) - calculated by any reasonable method of estimating revenue. Alternate reasonable methodology for calculating lost revenues attributable to coronavirus, the recipient must submit a description of the methodology, an explanation of why the methodology is reasonable, and establish how the identified lost revenues were in fact a loss attributable to coronavirus, as opposed to a loss caused by any other source. All recipients seeking to use an alternate methodology face an increased likelihood of an audit by HRSA. **Calculations of Lost Revenue** Former guidance states that providers with PRF funds not fully expended by the end of calendar year 2020 will have an additional six months to use the remaining funds. However, in accordance with the changes described the above, the guidance documents differ slightly in how to calculate lost revenue for 2021. The new guidance states: Providers have an additional six months in which to use remaining amounts toward expenses attributable to coronavirus…and/or lost revenues in an amount not to exceed the difference between: - 2019 Quarter 1 to Quarter 2 and 2021 Quarter 1 to Quarter 2 actual revenue, or - 2020 Quarter 1 to Quarter 2 budgeted revenue and 2021 Quarter 1 to Quarter 2 actual revenue. **Transfer of Targeted Distributions** Updated guidance indicates that a subsidiary’s parent organization may transfer the subsidiary’s Targeted Distribution to another subsidiary of the parent organization. However, transferred Targeted Distributions will face an increased likelihood of audit by HRSA. Notably, this seems to contradict an answer that remains in HHS’ FAQs, but it is likely that will be revised and this new guidance will take precedence. Topics: [Funding](https://blog.argentum.org/ipc/topic/funding) ### Written by [Argentum](https://blog.argentum.org/ipc/author/argentum) ### Subscribe to Instant Email Updates ### See More COVID-19 Announcements Read more announcements related to COVID-19 on our Coronavirus Blog and access more information on: - [Funding](https://blog.argentum.org/covid-19/topic/funding) - [Vaccine](https://blog.argentum.org/covid-19/topic/vaccine) - [Visitation](https://blog.argentum.org/covid-19/topic/visitation) - [Testing](https://blog.argentum.org/covid-19/topic/testing) [![SEE BLOG](https://no-cache.hubspot.com/cta/default/2715174/ee246d8a-9a1d-4cd5-8c67-76586acc4a15.png)](https://cta-redirect.hubspot.com/cta/redirect/2715174/ee246d8a-9a1d-4cd5-8c67-76586acc4a15) ### Stay Updated on COVID-19 Find all of our latest updates on developments related to COVID-19 on our Coronavirus Toolkit. [![SEE TOOLKIT](https://no-cache.hubspot.com/cta/default/2715174/1f9c77b2-56d4-4cc9-84c9-e4c78ce88f0b.png)](https://cta-redirect.hubspot.com/cta/redirect/2715174/1f9c77b2-56d4-4cc9-84c9-e4c78ce88f0b) ## Stay Connected Get updates on the latest news in the senior living community. ### Footer Newsletter - [Contact Us](https://argentum.org/about-argentum/leadership/staff/) - [Terms of Use](https://argentum.org/terms-of-use/) - [Privacy Policy](https://argentum.org/privacy-policy/) - [Trademarks](https://argentum.org/trademarks/) - [Senior Living Supplier Directory](https://seniorlivingsupplierdirectory.com/) - [Senior Living Career Center](https://https://seniorlivingcareers.argentum.org/) - [Cookie Policy](https://www.argentum.org/cookie-policy/) [![Review](https://www.argentum.org/wp-content/uploads/2020/02/GPTW-2020-2021-Graphic.png)](http://www.greatplacetowork.com/certified-company/7011541)1650 King Street, Suite 602 Alexandria, VA 22314 [(703) 894-1805](tel:703-894-1805) Argentum is the leading national trade association serving companies that own, operate, and support professionally managed senior living communities in the United States. ©2026 Argentum - [LinkedIn](https://www.linkedin.com/company/alfa---assisted-living-federation-of-america) - [Facebook](https://www.facebook.com/ArgentumSeniorLiving/) - [Twitter](https://twitter.com/argentum) - [YouTube](https://www.youtube.com/user/assistedlivingfed)