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Audit Compliance Updates: SLFRF & Provider Relief Fund

On Friday, April 8th the Office of Management and Budget (OMB) released the 2021 Compliance Supplement Technical Update. This update is applicable only for audits with report dates after April 8th, 2022. 

The document provides an update for two programs that were included with the 2021 Compliance Supplement (issued on August 13, 2021 – 86 FR 44573) and Addendum 1 (issued on December 3, 2021 – 86 FR 68533). The two programs are the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) through the Treasury, and the Provider Relief Fund through the Department of Health and Human Services. 

The SLFRF update is to Part 4, Section IV—Other Information, and provides an alternative audit approach for eligible SLFRF recipients that would otherwise not be required to undergo an audit under 2 CFR part 200, subpart F, if it was not for the expenditures of SLFRF funds directly awarded by the Treasury. This alternative is intended to reduce the burden of a full Single Audit or Program-Specific Audit for eligible recipients. 

The update to the Provider Relief Fund removes Part 4—Section III(N)(1) Special Test and Provisions: Out-of-Network Patient Out-of-Pocket Expenses.  

This release also provides an update to Part 8 Appendix VII which adds the alternative compliance examination engagement in accordance with the Government Accountability Office’s Government Auditing Standards for eligible recipients of SLFRF funding.  In addition, this update also offers the opportunity to comment on the 2021 Technical Update and includes instructions for doing so. 

More information can be found on the Chief Financial Officers Council site at this link 

According to the OMB, “Both updates streamline the audit requirements and reduce the audit burden while upholding the agency’s responsibility to be good stewards of federal funds.” 

For more information on managing and maintaining compliance with the requirements of American Rescue Plan Act funding, SLFRF funding, and IIJA funds, we have resources for you. 


You can leverage AmpliFund to track and manage your grant funding and outcomes for all of these funding streams. To learn more about leveraging the Technology Modernization Fund, visit to review the guidelines and submit a proposal.


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Topics:  AuditComplianceSLFRF