term covered entity means an entity that provides medical diagnoses or health care services relating to actual or possible cases of COVID–19: Provided further , That the Secretary of Health and Human Services shall, on a rolling basis, review applications and make payments under this paragraph and shall prioritize making such payments for charity care furnished, covered entities with high volumes of health care related expenses or lost revenues directly attributable to COVID–19, building or construction of temporary structures, leasing of properties, medical supplies and equipment including personal protective equipment and testing supplies, increased workforce and trainings, emergency operation centers, construction of or retrofitting facilities, forgone revenue unlikely to be earned in the future, and surge capacity: Provided further , That no covered entity may be restricted from receiving a payment under this paragraph based on any factor that is unrelated to its qualifications to perform the services required for receipt of the payment: Provided further , That payments under this paragraph shall be made in consideration of the most efficient payment systems to provide emergency payment: Provided further , That, in this paragraph, the term payment means a pre-payment, prospective payment, or retrospective payment: Provided further , That to be eligible for a payment under this paragraph, a covered entity shall submit to the Secretary of Health and Human Services an application that includes a statement justifying the need of the entity for the payment and the covered entity shall have a valid tax identification number: Provided further , That, not later than 3 years after final payments are made under this paragraph, the Secretary of Health and Human Services shall instruct the Office of the Inspector General or Comptroller General of the United States to audit such payments: Provided further , That such amount is designated by the Congress as being for an emergency requirement pursuant to section