• CARES Act Funding: Congress appropriated no less than $100 million in supplemental funds to be available for necessary costs associated with COVID-19-related survey and certification activities. This memorandum provides guidance to State Survey Agencies and Centers for Medicare & Medicaid Services (CMS) personnel on requesting, executing and reporting the supplemental funding. • Medicare Budget, Execution and Reporting: Per DHHS guidance, COVID-19 funding and expenditures must be tracked, executed and reported separately. CMS intends to implement these functions in a manner similar to the existing MDS and Home Health Agency (HHA) reporting process. Cost sharing will continue according to existing State practice. • Medicaid Budget, Execution and Reporting: COVID-19-related expenditures will be tracked and reported separately; however, funding will continue to be provided via traditional means in accordance with Medicaid rules. Cost sharing will continue according to existing State practice.