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Provider Relief Fund Reporting Requirements and Auditing

Submit Your PRF Report

Submit your report via the PRF Reporting Portal.

Having trouble? The portal is only compatible with the most current version of Chrome, Edge, and Firefox.

60-Day Grace Period – Reporting Period 1

The September 30, 2021 Reporting Period 1 deadline has not changed; however, in response to challenges providers are facing given the COVID-19 surges and natural disasters around the country, a 60-day Grace Period is in place. This period allows providers to come into compliance with their Provider Relief Fund (PRF) reporting requirements should they have failed to meet the September 30, 2021, deadline.

Important Details: 

  • While you will be out of compliance if you do not submit your report by September 30, 2021, repayment or other enforcement actions will not be initiated during the 60-day grace period (October 1 – November 30, 2021).
  • The grace period began on October 1, 2021, and will end on November 30, 2021 at 11:59 p.m. ET.
  • Providers should return unused funds as soon as possible after submitting their report. All unused funds must be returned no later than 30 days after the end of the grace period (December 30, 2021).

This grace period only pertains to the Reporting Period 1 report submission deadline. There is no change to the Period of Availability for use of PRF payments.

All recipients of PRF payments must comply with the reporting requirements described in the Terms and Conditions and specified in directions issued by the U.S. Department of Health and Human Services (HHS) Secretary.

Step 1: Register in the Provider Relief Fund Reporting Portal

The PRF Reporting Portal is open for recipients who received one or more payments exceeding, in the aggregate, $10,000 during Payment Received Period 1 (April 10, 2020, to June 30, 2020).

Registration takes approximately 20 minutes and must be completed in a single session.

What information do I need to complete the registration process in the PRF Reporting Portal?

Information required to register is as follows:
  • Tax ID Number (TIN) [or other number submitted during the application process (e.g., Social Security Number (SSN), Employer Identification Number (EIN)]
  • Business name of the Reporting Entity (as it appears on IRS Form W-9)
  • Contact information (i.e., name, phone number, email) of the person responsible for submitting the report
  • Address (i.e., street, city, state, five-digit zip code) of the Reporting Entity as it appears on IRS Form W-9)
  • TIN(s) of subsidiaries (if a provider is reporting on behalf of subsidiary(ies) - in a list delimited by commas, e.g.,123456789,987654321,135791357)
  • Payment information (for any one of the PRF 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 Entities will need to create a username (in the form of an email address) and a password during the registration process.

Step 2: Read the Reporting Requirements Notice

The Post-Payment Notice of Reporting Requirements updated on June 11, 2021, provides details on how to report on the use of funds. This supersedes all previous Notices of Reporting Requirements. Read the Reporting Requirements Notice (PDF - 232 KB) and reference the Reporting and Auditing Frequently Asked Questions.

These reporting requirements do not apply to recipients of funds from:

What data categories are required for reporting?

  • Reporting Entity Business Information
  • Subsidiary Questionnaire
  • Acquired/Divested Subsidiaries
  • Interest Earned on PRF Payment(s)
  • Tax and Single Audit Information
  • Other Assistance Received
  • Use of General and Targeted Distribution (including Skilled Nursing Facility and Nursing Home Infection Control Distribution and any Quality Incentive Program) Payment(s)
  • Unreimbursed Expenses Attributable to Coronavirus
  • Lost Revenues Attributable to Coronavirus (and additional revenue information depending upon the option selected to calculate lost revenues)
  • Personnel, Patient, and Facility Metrics
  • Survey Questions

Step 3: Complete and Submit Your Report

Complete and submit your report via the Provider Relief Fund Reporting Portal. For further information, refer to the Reporting Portal User Guide - Reporting.

Need Help With Reporting?

We have detailed answers to common questions related to reporting requirements and auditing. Read the Frequently Asked Questions.

For all other questions related to reporting, call the Provider Support Line at 866-569-3522; for TTY dial 711. Hours of operation are 8 a.m. to 10 p.m. CT, Monday through Friday. Hours are subject to change.

What is the Process to Return Unused Funds?

There is a two-part process to return funds. Part 1 is to complete an online form via the Return Unused PRF Funds Portal, next you will be redirected to Part 2 to transfer the funds via Refer to the instructions for returning unused funds and the new Returning Funds Fact Sheet (PDF - 178 KB) for more information.

Partial Return of Funds

Once the report has been filed, the provider must return any unused funds to the government within 30 calendar days after the end of the applicable Reporting Time Period, as explained in the Terms and Conditions, and the Post-Payment Notice of Reporting Requirements (PDF - 232 KB) (June 11, 2021).

Note: Persons using assistive technology may not be able to fully access information in these files. For assistance, please email or call 301-945-9371.

Archived Reporting Requirements Notices

General and Targeted Distribution Post-Payment Notice of Reporting Requirements (January 15, 2021) (PDF - 291 KB)

General and Targeted Distribution Post-Payment Notice of Reporting Requirements (November 2, 2020) (PDF - 259 KB) 

General and Targeted Distribution Post-Payment Notice of Reporting Requirements (October 22, 2020) (PDF - 262 KB) 

General and Targeted Distribution Post-Payment Notice of Reporting Requirements (September 19, 2020) (PDF - 262 KB) 

General and Targeted Distribution Post-Payment Notice of Reporting Requirements (August 14, 2020) (PDF - 174 KB) 

Date Last Reviewed:  November 2021