In June, the U.S. Department of Health and Human Services (HHS) revised the Provider Relief Fund (PRF) Post-Payment Notice of Reporting Requirements that was originally issued on January 15, 2021. On July 1st, HHS opened their portal for recipients of the Provider Relief Funds stimulus payment. Below is a summary of key updates and action items worth noting:
- Recipients of the PRF are required to report for each Payment Received Period in which they received one or more payments exceeding, in the aggregate, $10,000 (rather than $10,000 cumulatively across all PRF payments)
- Recipients will have a 90-day period to complete reporting (rather than a 30-day period)
- The reporting requirements are now applicable to recipients of the Skilled Nursing Facility and Nursing Home Infection Control Distribution in addition to General and other Targeted Distributions
- The PRF reporting portal opened for providers to start submitting information on July 1, 2021
Summary of Reporting Requirements:
| Payment Received Period (Payments exceeding $10,000 in Aggregate) | Deadline to Use Funds | Reporting Time Period | |
| Period 1 | From April 10, 2020 to June 30, 2020 | June 30, 2021 | July 1 to September 30, 2021 |
| Period 2 | From July 1, 2020 to December 31, 2020 | December 31, 2021 | January 1 to March 31, 2022 |
| Period 3 | From January 1, 2021 to June 30, 2021 | June 30, 2022 | July 1 to September 30, 2022 |
| Period 4 | From July 1, 2021 to December 31, 2021 | December 31, 2022 | January 1 to March 31, 2023 |
Reporting Registration
Recipients who received one or more payments exceeding, in the aggregate, $10,000 during a Payment Received Period are required to report in each applicable Reporting Time Period. Providers will need to register in the PRF Reporting Portal. The registration process will take approximately 20 minutes to complete and must be completed in one session.
What is needed to register?
Recipients should have the following information on hand before starting the registration process:
- Tax ID Number
- Business name of reporting entity (as it appears on Form W9)
- Contact Information of the person responsible for submitting the report
- Address of reporting entity (as it appears on Form W9)
- Tax ID Number of any subsidiaries (if a provider is reporting on behalf of subsidiaries)
- Payment Information for any 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
Reporting for Payments Received During Period 1
Recipients who received one or more payments exceeding $10,000 during April 10, 2020 through June 30, 2020 are required to submit a report by September 30, 2021. Providers will need to go to the PRF Reporting Portal (URL) to submit the requested information. Below is a summary of the information that will be submitted:
- Interest Earned on PRF Payment(s)
- Other Assistance Received (PPP Loan, SBA Loans, FEMA Programs, etc.)
- Use of Nursing Home Infection Control Distribution Payments (if necessary)
- Use of General and Other Targeted Distribution Payments
- Net Unreimbursed Expenses Attributable to Coronavirus
- Lost Revenue Reimbursement
The new reporting requirements are now available on HHS’ website along with other reporting resources. If you have any questions or need assistance submitting your information, please contact your GranthamPoole advisor.