OMB has updated the 2021 Compliance Supplement for two programs – Provider Relief Funds and Coronavirus State and Local Fiscal Recovery Funds. DHHS can remove the special test & provisions requirements for Provider Relief Funds (93.498) which related to out of network patient expenses. In order to reduce burden on smaller entities, the Treasury is now offering an alternative examination engagement in lieu of requiring a Program Specific Audit or Single Audit for entities that would not have required this level of audit had it not been for the receipt of CSLFRF funds (21.027). Treasury estimates 10,000 entities will be able to forego a Single Audit in lieu of this new compliance examination which has been added to Appendix VII thereby still maintaining accountability but reducing costs and complexity.