By way of background, the Department of Health and Human Services (HHS) had previously published a set of reporting instructions that would apply to those receiving PRF funds in excess of $10,000 in the aggregate.  The Department had originally planned on opening a reporting portal by January 15, 2021, and had set February 15, 2021 as the first deadline for submissions.  However, with the passage of the Coronavirus Response and Relief Supplemental Appropriations (CRRSA) Act in December, an additional $3 billion was added to the PRF program fund.  This, along with the inclusion of new language within CRRSA implicating PRF reporting requirements, created new roadblocks to the original timeline.