; (D) payment on any mortgage obligation; (E) rent (including rent under a lease agreement); (F) utilities; (G) insurance; (H) providing premium pay for child care providers and other employees who provide services during the COVID–19 public health emergency; (I) sanitization and other costs associated with cleaning; (J) personal protective equipment and other equipment necessary to carry out the functions of the child care provider; (K) training and professional development related to health and safety practices, including the proper implementation of policies in line with guidance from the Centers for Disease Control and Prevention and the corresponding State and local authorities, and in accordance with State and local orders; (L) modifications to child care services as a result of the COVID–19 public health emergency, such as limiting group sizes, adjusting staff-to-child ratios, and implementing other heightened health and safety measures; (M) mental health supports for children and employees; and (N) other goods and services necessary to maintain or resume operation of the child care program, or to maintain the viability of the child care provider as a going concern during and after the COVID–19 public health emergency. (2) Reimbursement The qualified child care provider may use the subgrant funds to reimburse the provider for sums obligated or expended before the date of enactment of this Act for the cost of a good or service described in paragraph (1) to respond to the COVID–19 public health emergency. (f) Reporting (1) Initial report A lead agency receiving a grant under this section shall, within 60 days after making the agency’s first subgrant under subsection (d)(2) to a qualified child care provider, submit a report to the Secretary that includes— (A) data on qualified child care providers that applied for subgrants and qualified child care providers that received such subgrants, including— (i) the number of such applicants and the number of such recipients