; (bb) of the amount of the grant payment that the Secretary has determined the employer shall receive based on the requirements under this section; or (II) if the Secretary finds that the essential work employer does not meet the requirements under this section for a grant under subsection (a), provide a notice of denial stating the reasons for the denial and provide an opportunity for administrative review by not later than 10 days after the denial. (B) Transfer Not later than 7 days after making a certification under subparagraph (A)(ii) with respect to an essential work employer, the Secretary of the Treasury shall make the appropriate transfer to the employer of the amount of the grant. (d) Use of funds (1) In general An essential work employer receiving a grant under this section shall use the amount of the grant solely for the following purposes: (A) Providing premium pay under section 317805(b) to essential workers in accordance with the requirements for such payments under such section, including providing payments described in section 317805(f) to the next of kin of essential workers in accordance with the requirements for such payments under such section. (B) Paying employer payroll taxes with respect to premium pay amounts described in subparagraph (A), including such payments described in section 317805(f). Each dollar of a grant received by an essential work employer under this part shall be used as provided in subparagraph (A) or (B) or returned to the Secretary of the Treasury. (2) No other uses authorized An essential work employer who uses any amount of a grant for a purpose not required under paragraph (1) shall be— (A) considered to have misused funds in violation of section 317805