On June 11, 2021, the Department of Health and Human Services (“HHS”) announced that it had released revised reporting requirements for those providers and suppliers that have received Provider Relief Fund payments during the COVID-19 pandemic. Readers may recall that HHS previously issued notices on post-payment reporting requirements starting in July 2020, and that previous updates were announced in January 2021. The June 11, 2021 updates (the “Revised Requirements”) supersede previous reporting requirements, which never went into effect.

To whom do these requirements apply?

The post-payment reporting requirements apply to those who received one or more Provider Relief Fund payments exceeding $10,000 during one of the “Payment Received Periods.” In addition to the General Distributions and Targeted Distributions of Provider Relief Fund monies, the Revised Requirements now also include funds received under the Skilled Nursing Facility and Nursing Home Infection Control Distribution.

Recipients have two distinct, overarching reporting obligations based on the Payment Received Period. Specifically, recipients must, within a set period of time, (1) use the funds received and (2) report on the use of such funds. Generally speaking, the Revised Requirements extend the time period in which certain funds must be used (the previous deadline to use all such funds was June 30, 2021) and allow for a longer time period to complete reporting (90 days instead of 30 days).

The table below is a summary of the reporting requirements and deadlines:

How is reporting done? What must be reported?

Reports must be submitted through the Provider Relief Fund Reporting Portal, which will open on July, 1, 2021. Reports are to be made in accordance with the entity’s normal basis of accounting. Details regarding the information that must be reported are found in the Revised Requirements, but generally the information includes “data elements” related to the business and its subsidiaries, interest earned on Provider Relief Fund payments, other assistance received, use/application of funds, lost revenues attributable to coronavirus, and certain personnel, patient, and facility metrics. A copy of the Revised Requirements is available here. For additional information on how the Revised Requirements might impact you, please reach out to the health care attorneys at Reed Smith.