There have been two major government sources of funding for health care providers during the pandemic: the Provider Relief Fund and the Accelerated and Advance Payments Program. Ari Markenson, Partner, Venable LLP, and Alan Schabes, Partner, Benesch Friedlander Coplan & Aronoff LLP, provide an overview of both programs and discuss issues related to fund disbursement, how providers decided to use those funds and the ramifications of those decisions, and how providers should respond to the government’s enforcement activity related to usage of those funds.