HHS updates reporting requirements for COVID-19 relief payments

September 30, 2020
Medicare Web

Organizations that received Provider Relief Fund (PRF) payments of more than $10,000 will be required to report information on how PRF payments were used as well as  expenses related to the novel coronavirus that were not reimbursed (COVID-19), according to new HHS guidance.

The updated guidance, released September 19, details the specific data elements that PRF recipients must report for calendar years (CY) 2019 and 2020. Recipients must report the required data within 45 days of the end of CY 2020 on expenditures through December 31, 2020, according to previous HHS guidance.

PRF recipients will be required to submit the following information on how the funds were used:

  • Healthcare expenses attributable to COVID-19 that have not been reimbursed by another source and do not need to be reimbursed, including general and administrative or healthcare-related operating expenses
  • PRF payments not fully applied to healthcare expenses attributed to COVID-19 and which were then applied to lost revenues


The following data elements will be required:

  • Demographic information
    • Reporting entity
    • Tax identification number
    • Fiscal year-end date
    • Federal tax classification


Recipients may also report their national provider identifier.

Organizations will be required to report additional information on their 2020 expenses attributed to COVID-19 that were not reimbursed by other sources, such as payers or patients. This includes general and administrative expenses, such as mortgage/rent, personnel, fringe benefits (including hazard pay), and insurance. Other healthcare-related expenses not reimbursed by other sources may include supplies, equipment, or facility-related costs.

Organizations that have received PRF payments should carefully review all guidance and prepare to report the required information.