As a follow-up to its September 19 guidance outlining the reporting requirements for Provider Relief Fund (PRF) recipients that received one or more General Distribution or Targeted Distribution payments exceeding $10,000 in the aggregate, HHS announced via its PRF “Reporting Requirements & Auditing” landing page that the PRF reporting system will be made available on January 15. Previously, HHS indicated that it planned to launch the PRF Reporting System on October 1. Providers are expected to submit the first reports regarding 2020 spending by February 15.