Over the summer, the U.S. Department of Health and Human Services (HHS) offered some helpful clarification for recipients of aid from the Provider Relief Fund (PRF). The PRF FAQs clarify a variety of information regarding PRF expenditures and/or lost revenue, including how nonfederal entities should include them in their schedule of expenditures and how they will impact single audits. For more details, click here to read a helpful summary from the Journal of Accountancy.