The United States Department of Health and Human Services (HHS) recently issued a notice (the Notice) containing guidance on the timing of reporting requirements for recipients of Provider Relief Fund payments under the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act). The Notice is available here: General and Targeted Distribution Post-Payment Notice of Reporting Requirements.

The Provider Relief Fund was created under the CARES Act to reimburse eligible healthcare providers for healthcare-related expenses or lost revenues attributable to COVID-19. Each recipient of a payment from the Provider Relief Fund that used any portion of the payment agreed to the Terms and Conditions (the T&Cs) under the Provider Relief Fund.

The T&Cs required, among numerous other things, that each recipient-provider of a Provider Relief Fund payment must submit reports to HHS regarding such provider’s use of the funds.  The Provider Relief Fund reports will allow providers to demonstrate compliance with the T&Cs, including use of funds for allowable purposes, for each Provider Relief Fund payment.

According to the Notice, the reporting system will become available to recipients for reporting on October 1, 2020. The Notice also provides details regarding the timing of reports for Provider Relief Fund recipients:

• All recipients must report within 45 days of the end of calendar year 2020 on their expenditures through the period ending December 31, 2020.

• Recipients who have expended funds in full prior to December 31, 2020 may submit a single final report at any time during the window that begins October 1, 2020, but no later than February 15, 2021.

• Recipients with funds unexpended after December 31, 2020, must submit a second and final report no later than July 31, 2021.

The T&Cs required that a recipient-provider’s report be in such form, with such content, as would specified by HHS in future program instructions directed to all recipients. The Notice indicates that such detailed reporting instructions and a data collection template with the necessary data elements will be available by August 17, 2020. We will follow-up with an article concerning the new reporting instructions and templates once they are released.