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