; and (ii) in the absence of an emergency grant under this section, the facility would be forced to either reduce staffing or operations; (B) an assurance that the amount requested under the grant exceeds 130 percent of the amount of revenue collected by the facility during the same period of the year preceding the year for which the request under this section is made; (C) the amount of spending incurred by the facility as a result of the COVID-19 emergency; (D) a description on how the facility will use grant funds; and (E) an assurance that the facility followed the Secretary’s recommendations related to the COVID-19 emergency. (e) Reconciliation (1) In general Not later than 2 years after the date on which the COVID-19 emergency ends (as determined by the Secretary), the Secretary shall promulgate regulations under which a facility that receives an emergency grant under this section shall reconcile the amount of the emergency grant with— (A) the entire amount of the grant allotted to the facility in the case of a facility that was determined not to be eligible under subsection (d); (B) any reimbursements received by the facility from third parties for services provided during such emergency