; and (B) subject to the enforcement and remedies provided under section 317807. (3) Refund (A) In general If an essential work employer receives a grant under this section and, for any reason, does not provide every dollar of such grant to essential workers in accordance with the requirements of this part, then the employer shall refund any such dollars to the Secretary of the Treasury not later than June 30, 2023. Any amounts returned to the Secretary shall be deposited into the Fund and be available for any additional grants under this section. (B) Requirement for not reducing compensation An essential work employer who is required to refund any amount under this paragraph shall not reduce or otherwise diminish an eligible worker’s compensation or benefits in response to or otherwise due to such refund. (e) Recordkeeping An essential work employer that receives a grant under this section shall— (1) maintain records, including payroll records, demonstrating how each dollar of funds received through the grant were provided to essential workers; and (2) provide such records to the Secretary of the Treasury or the Secretary of Labor upon the request of either such Secretary. (f) Recoupment In addition to all other enforcement and remedies available under this part or any other law, the Secretary of the Treasury shall establish a process under which the Secretary shall recoup the amount of any grant awarded under subsection (a)(1) if the Secretary determines that the essential work employer receiving the grant— (1) did not provide all of the dollars of such grant to the essential workers of the employer; (2) did not, in fact, have the number of essential workers certified by the employer in accordance with subparagraphs (A) and (B) of subsection (b)(1); (3) did not pay the essential workers for the number of hours the employer claimed to have paid