Archived Reporting Requirements Notices*
Final Reporting Data Elements (November 2, 2020)
General and Targeted Distribution Post-Payment Notice of Reporting Requirement (September 19, 2020)
Reporting Requirements and Auditing
All recipients of Provider Relief Fund (PRF) payments must comply with the reporting requirements described in the Terms and Conditions and specified in directions issued by the Secretary. Currently, information on this page is for recipients of Provider Relief Fund payments exceeding $10,000 in aggregate with some exclusions as denoted below.
Update: New Provider Relief Fund reporting requirements* are being issued in accordance with the Coronavirus Response and Relief Supplemental Appropriations Act of 2021.
These reporting requirements do not apply to recipients of funds from:
- Nursing Home Infection Control distribution. If you received payment from the Nursing Home Infection Control distribution, you should still register in the PRF Reporting Portal.
- Rural Health Clinic Testing distribution. If your only PRF payment was the Rural Health Clinic Testing Distribution, you should not register in the PRF Reporting Portal. For information about the Rural Health Clinic Testing reporting requirements, contact RHCCOVID-19Testing@hrsa.gov and learn more at the Rural Health Clinic Testing website.
- HRSA’s COVID-19 Claims Reimbursement to Health Care Providers and Facilities for Testing, Treatment, and Vaccine Administration for the Uninsured Program.
Registration Now Open
Recipients of PRF payments exceeding $10,000 in aggregate must register in the Provider Relief Fund Reporting Portal. At present, there is no deadline for completing registration in the portal. Recipients will later receive a notification about when they should complete the second step of submitting reporting requirements information on the use of funds. HRSA will send a broadcast email to the email address you provide during the registration process.
The registration process will take at least 20 minutes to complete and must be completed in one session. You cannot save a partially complete registration. Make sure you have all of the information required to register before you begin.
Information required to register is as follows:
- Tax ID Number (TIN) (or other number submitted during the application process (e.g., Social Security Number, Employer Identification Number (EIN))
- Business name (as it appears on a W-9) of the reporting entity
- Contact information (name, phone number, email) of the person responsible for submitting the report
- Address (street, city, state, five digit zip code) of the reporting entity as it appears on a W-9)
- TIN(s) of subsidiaries (if a provider is reporting on behalf of subsidiary(ies) - in a list delimited by commas, e.g.,123456789,987654321,135791357)
- Payment information (for any of the 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
You will also need to create a username (in the form of an email) and a password during the registration process.
Provider Relief Fund (PRF) Reporting Portal
This portal is for recipients exceeding $10,000 in PRF payments to complete post-payment reporting requirements. The portal is currently only open for registration, not reporting.
Having trouble? The portal is only compatible with the most current version of Edge, Chrome, and Mozilla Firefox.
Assistance via phone is limited to basic questions about the registration process at this time. For those basic inquires, call the Provider Support Line at (866) 569-3522; for TTY dial 711. Hours of operation are 7 a.m. to 10 p.m. Central Time, Monday through Friday.
Details about Reporting Requirements
HHS will provide updates on this page when new reporting instructions and next steps for completing reporting requirements become available. Recipients will need to provide specific information to ensure appropriate use of PRF payments.
- Read the new reporting requirements for Provider Relief Funds*
- Read examples of allowable expenses for Provider Relief Funds
- Revenue/net charges from patient care
- Revenue by patient care payer mix
- Alternative lost revenue calculation
Expenses attributable to coronavirus
- General and administrative (G&A) expenses
- Healthcare-related expenses
For recipients of $500,000 or more in aggregate PRF payments, providers must provide a further expense breakdown that includes:
- Fringe Benefits
- Lease Payments
- Information Technology
- Other G&A expenses or Healthcare Related Expenses
Basic organization information
- Taxpayer Identification Number
- National Provider Identifier (optional)
- Fiscal Year End Date
- Federal Tax Classification
Other assistance received in 2020
- Paycheck Protection Program
- FEMA CARES Act
- CARES Act Testing
- Local/State/Tribal Government assistance
- Business insurance
- Other assistance
- Employees (i.e. total, re-hires)
- Patients (i.e. visits, admissions)
- Facility (i.e. staffed beds)
- Single Audit Status
- Change in Ownership
- Transfer of Targeted Distributions
Recipients that spend a total of $750,000 or more in federal funds (including PRF payments and other federal financial assistance) during their fiscal year are subject to Single Audit requirements, as set forth in the regulations at 45 CFR 75.501.
The recipients of Provider Relief Fund payments may be subject to additional auditing to ensure the accuracy of the data submitted to HHS for payment. Any recipients identified as having provided inaccurate information to HHS will be subject to payment recoupment and other legal action. Further, all recipients of Provider Relief Fund payments shall maintain appropriate records and cost documentation including, as applicable, documentation described in 45 CFR § 75.302 – Financial management and 45 CFR § 75.361 through 75.365 – Record Retention and Access, and other information required by future program instructions to substantiate that recipients used all Provider Relief Fund payments appropriately.
Upon the request of the Secretary, the recipient shall promptly submit copies of such records and cost documentation and the recipient must fully cooperate in all audits the Secretary, Inspector General, or Pandemic Response Accountability Committee conducts to ensure compliance with applicable Terms and Conditions. Deliberate omission, misrepresentation, or falsification of any information contained in payment applications or future reports may be punishable by criminal, civil, or administrative penalties, including but not limited to revocation of Medicare billing privileges, exclusion from federal health care programs, and/or the imposition of fines, civil damages, and/or imprisonment.
*This content is in the process of Section 508 review. If you need immediate assistance accessing this content, please submit a request to firstname.lastname@example.org. Content will be updated pending the outcome of the Section 508 review.