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Reporting Requirements and Auditing

All recipients of Provider Relief Fund (PRF) payments are required to comply with the reporting requirements described in the Terms and Conditions and specified in future directions issued by the Secretary.

For Recipients of Payments more than $10,000

Recipients of Provider Relief Fund (PRF) payments exceeding $10,000 in the aggregate must report required information, including intent, use of funds, and other data elements. For more details:

These final reporting requirements do not apply to:

  • Nursing Home Infection Control distribution recipients
  • Rural Health Clinic Testing distribution recipients
  • Health Resources and Services Administration (HRSA) Uninsured Program reimbursement recipients

Separate reporting requirements may be announced in the future.

Key dates

  • January 15, 2021: reporting system opens for providers
  • February 15, 2021: first reporting deadline for all providers on use of funds
  • July 31, 2021: final reporting deadline for providers who did not fully expend PRF funds prior to December 31, 2020

 Lost revenues

  • Revenue/net charges from patient care
  • Revenue by patient care payor mix

Expenses attributable to coronavirus

  • General and administrative (G&A) expenses
  • Healthcare-related expenses

For recipients of over $500,000 in aggregate PRF payments, providers must provide a further expense breakdown that includes:

  • Mortgage/rent
  • Personnel
  • Utilities
  • Supplies
  • Equipment
  • and other high-level expense categories

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

Non-financial information

  • Employees (i.e. total, re-hires)
  • Patients (i.e. visits, admissions)
  • Facility (i.e. staffed beds)

Auditing

The recipients of Provider Relief Fund payments may be subject to 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.

For more details, please refer to the Terms and Conditions associated with each payment distribution and the Reporting Requirements and Auditing FAQs.


For additional assistance applying, please 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.


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Content created by Assistant Secretary for Public Affairs (ASPA)
Content last reviewed on September 25, 2020