提供者救济基金报告常见问题的答案
如果您的诊所或医疗保健组织通过 Provider Relief Fund (PRF) 总计超过1万美元，也许是时候报告这些资金是如何使用的了. 而报告要求只是PRF付款后报告过程的下一步, 这导致了整个医疗保健行业的混乱. This article will provide you with information, insight, 以及一些常见问题的答案，以帮助您完成付款后报告.
为什么医疗服务提供者需要提交付款后报告?
Since the first PRF grant was dispersed in early 2020, 医疗保健专业人员已获得数十亿美元的援助. 这笔援助在COVID大流行期间为整个医疗保健行业提供了急需的财政援助. 为了确保这笔钱花得合理并完成预期的任务，卫生资源 & Services Administration (HRSA), an agency of the Department of Health and Human Services, requires PRF recipients to confirm the funds were, in fact, used to cover expenses designed to prevent, prepare for, or respond to COVID.
提供者赈济基金受助人何时须申报基金使用情况?
您的报告期以您收到PRFs的日期为基础. HRSA概述了四个具体的PRF付款期和各自的90天报告窗口.
| Period | PRF Payment Received | Deadline To Use PRFs | PRF Reporting Window |
| Period 1 | April 10, 2020 – June 30, 2020 | June 30, 2021 | July 1, 2021 – Sept. 30, 2021 |
| Period 2 | July 1, 2020 – Dec. 31, 2020 | Dec. 31, 2021 | Jan. 1, 2022 – March 31, 2022 |
| Period 3 | Jan. 1, 2021 – June 30, 2021 | June 30, 2022 | July 1, 2022 – Sept. 30, 2022 |
| Period 4 | July 1, 2021 – Dec. 31, 2021 | Dec. 31, 2022 | Jan. 1, 2023 – March 31, 2023 |
For example, if you received a PRF payment between the dates of April 10, 2020, and June 30, 2020, the deadline to use your funds was June 30, 2021. 在使用您的资金的截止日期之后，PRF报告窗口立即打开. 现在，你有90天的时间告诉HRSA你的钱是怎么花的. Your PRF reporting window will close at 11:59 PM ET on Sept. 30, 2021.
Early reporting AND late reporting will not be accepted. 您必须在指定的PRF报告窗口期间报告您的PRF资金使用情况.
How Do Providers Report PRF Use Of Funds?
您的PRF报告旅程的第一步是通过注册门户 clicking here. 注册过程大约需要20分钟才能完成. 此外，您需要在一个会话中完成注册，以便保存您的数据.
Compile The Proper Documentation
Before beginning the registration process, arm yourself with the following documents and information:
- 税号(TIN)或在初始申请过程中提交的其他号码, 例如您的社会安全号码(SSN)或雇主识别号码(EIN).
- 在美国国税局W-9表上显示的申报实体的正式营业名称.
- 负责报告该信息的人员(您)的基本安全的赌博软件, including name, phone number, email.
- 在IRS W-9表上显示的申报实体的地址.
- 附属公司的税务编号(如供应商代表附属公司申报)-列于以逗号分隔的名单内, (e.g.,123456789, 987654321, 135791357).
- Information specific to any PRF payments received.
- TIN of entity that received the payment
- Payment amount
- Mode of payment (check or direct deposit ACH)
- Check number or ACH settlement date
Once the registration process is complete, 你可以开始报告与covid有关的资金使用情况.
What Information Will Healthcare Providers Need To Report?
带着短期和长期保护你自己和你的组织的心态去做这件事. Yes, federal guidance released on June 11, 2021, 没有明确要求你提供详细的开支清单. 即便如此，收集更多的信息总比收集得不够好. 这有助于保护您的实践免受未来审计的困扰.
In addition to the PRF, 您还需要收集并报告收到的所有其他项目资金的日期和金额. 这些资金可以通过工资保护计划(PPP)提供, the Economic Injury Disaster Loan (EIDL), 或者州政府为维持你的诊所而提供的补助. While this information will not likely impact your reporting, the HRSA is asking for it to be provided. What is clear, however, 如果你的工资已经由另一个项目资助，你将不能使用PRF资金来支付工资, such as the PPP, Employee Retention Credit (ERC), commercial insurance, or direct patient payments.
接下来，您必须能够证明PRF资金用于与covid相关的费用. 费用类型可能包括个人防护装备(PPE), the rental or purchase of special equipment, 支付给员工的工资，以换取与covid相关的程序, 比如在门口给病人量体温，然后让他们进去.
What Category Will Your Practice Fall Into?
Practices that secured $499,在以下两个更广泛的类别中，将需要999或更少的PRF资金来报告与covid相关的增量支出:
- Healthcare Related
- General and Administrative
Practices that receive $500,将需要在PRF中提供000或更多的资料以提供更详细的资料.
任何未计入新冠肺炎相关费用的资金都可以应用于您的诊所按季度的收入损失. 直接病人护理减少造成的收入损失必须由付款人组合(医疗保险)报告, Medicaid, insurance, private funds, and patient payment) quarterly. This information can be obtained via your billing system.
Finally, 任何未用于与covid - 19相关的增量费用或用于弥补收入损失的资金，必须在报告期结束后30天内返还给人道主义事务部.
Provider Relief Fund Help Is Available
虽然有必要，但PRF报告要求可能令人望而生畏，而且有点不清楚. Fortunately, assistance is available if you need it. Rea & 联营公司成立了供应商救济基金工作组. 该工作组将帮助客户完成报告流程. Additionally, 我们将帮助您满足HRSA的最后期限，并提供该机构所要求的透明度.
如果你想了解更多关于PRF的信息，或者你正在寻找指导， contact our task force today.
By Alan Hill, CPA (Mentor CPA Firm) and Candice Rowe, CPA (Avon CPA Firm)