This nonauthoritative AICPA Governmental Audit Quality Center (GAQC) practice aid addresses audit scope considerations for Provider Relief Fund (PRF) General and Targeted Distributions in parent-subsidiary relationships that are subject to U.S. Department of Health and Human Services (HHS) audit requirements. It includes a decision tree to illustrate how having separate audits within a consolidated entity might impact the scope of the audit (whether it be a single audit, program-specific audit, or a GAGAS financial audit). Topics covered include:
Background of the HHS audit requirements
The HHS PRF portal reporting requirements and how they are relevant to audit scope considerations
What to do for scenarios not covered in the practice aid