According to the HHS at: https://www.hhs.gov/coronavirus/cares-act-provider-relief-fund/reporting-auditing/index.html:
“All recipients of more than $10,000 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.”
Required reporting includes lost revenues and/or expenses attributable to coronavirus, as well as other assistance and subsidies received during 2020.
• 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
View the summary of reporting guidelines for payments exceeding $10,000 – PDF. Or Download the Final Reporting Data Elements – PDF. This document updates and supplements the July 20, 2020 Post-Payment Notice of Reporting Requirements.