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Get Ready to Report – Provider Relief Funds

July 2, 2021 Articles Business & Tax Blog COVID-19 Healthcare Healthcare Payment Protection Program

If your healthcare business received (or will receive) certain funds from the federal government related to COVID-19 then you should familiarize yourself with some very important dates recently announced by the Department of Health and Human Services (“HHS”). Failure to abide by the reporting requirements before the deadlines could lead to expensive repayment requirements.

During the COVID-19 pandemic, the federal government made funds available to healthcare providers for health care-related expenses or lost revenues attributable to coronavirus (-OR- a coronavirus called SARS-CoV-2). This funding, made available by the CARES Act, the Paycheck Protection Program, and the Coronavirus Response and Relief Supplemental Appropriations Act, is referred to collectively as Provider Relief Funds (“PRF”).

Healthcare providers of various types applied for and received PRF. For example, in Florida — the state with the largest number of senior living communities — providers were allocated an estimated $49 million of PRF[1]. In exchange for the PRF, the provider-recipients agreed to later report how the funds were used, and to return to any unused funds. Beginning in less than one month, recipients must make good on their obligations to report certain information (i.e., data elements) related to the provider’s use of PRF, (i.e., the post-payment reporting process,) using an internet-based PRF Reporting Portal.

Specifically, on June 11, 2021, HHS formally announced the terms and conditions of the post-payment reporting process under which most recipients who received one or more payments exceeding $10,000 will be required to report during one of four time periods between July 1, 2021 to March 31, 2023.  Summarized in the table below are the four reporting periods, including the deadline for using PRF.

The data elements to be reported include certain background information about the provider, information about subsidiaries, tax information, and personnel, patient, and facility metrics. Other data elements include interest earned on PRF payments, lost revenues attributable to COVID-19, use of PRF payments, and other assistance received. HHS indicated that a comprehensive user guide is forthcoming, which will contain more detailed information on the data elements to be reported.


Payment Received Period

Deadline to Use Funds

Reporting Time Period

Period 1

April 10, 2020 to June 30, 2020

June 30, 2021

July 1 to September 30, 2021

Period 2

July 1, 2020 to December 31, 2020

December 31, 2021

January 1 to March 31, 2022

Period 3

January 1, 2021 to June 30, 2021

June 30, 2022

July 1 to September 30, 2022

Period 4

July 1, 2021 to December 31, 2021

December 31, 2022

January 1 to March 31, 2023

The reporting requirement applies to most recipients, but does not apply to recipients of funds from the following two programs: (i) Rural Health Clinic COVID-19 Testing, and/or (ii) COVID-19 Testing, Treatment, and Vaccine Administration for the Uninsured. Failure to report within the designated reporting time period will be considered non-compliance, and subject the recipient to paying back their PRF.

HHS is encouraging recipients to register on the Reporting Portal in advance of their relevant Reporting Time Period. When the recipients must report (Reporting Time Period) is based upon when the recipient received its PRF.

[1] Covid-Related Financial Losses for Senior Living Providers Approach $29.8 Billion, Senior Housing News, June 2, 2021.