; and (II) not later than June 30, 2020, the eligible employer has eliminated the reduction in the number of full-time equivalent employees; (ii) in which— (I) during the period beginning on February 15, 2020, and ending in April 1, 2020, there is a reduction, as compared to February 15, 2020, in the salary or wages of 1 or more employees of the eligible recipient; and (II) not later than June 30, 2020, the eligible employer has eliminated the reduction in the salary or wages of such employees; or (iii) in which the events described in clauses (i) and (ii) occur. (p) Procedures The SBA Administrator shall establish procedures, in coordination with the SSA Administrator and IRS Commissioner, to verify and document the compliance of an additional covered entity that receives grants under this section with the requirements under this section in order to prevent waste, fraud, and abuse of such grant funds. (q) Regulations Not later than 30 days after the date of enactment of this Act, the SBA Administrator, in consultation with the IRS Commissioner, shall issue guidance and regulations implementing this section. (r) Report Not later than March 31, 2022, the SBA Administrator shall submit to Congress a report that includes— (1) the number of grants made under this section, disaggregated by the number of grants made per 10,000 amount; (2) the average amount of a grant award; (3) an analysis of the program established under this section and recommendations for improvement; (4) the average time from receipt of an application to approval of grant under this section; and (5) the average time from approval of grant to disbursement of grant funds. (s) Authorizations of appropriations There is authorization to be appropriated $500,000,000,000 of the SBA Administrator to carry out this section. Congress shall consider increasing funds at the request of the SBA Administrator. (t) Termination The authority to carry out grants under this subsection shall terminate on April 30, 2021.