Florida Administrative Code › 59 - AGENCY FOR HEALTH CARE ADMINISTRATION › 59E - Hospital and Nursing Home Reporting Systems and Other Provisions Relating to Hospitals › Chapter 59E-4 - NURSING HOME REPORTING SYSTEM › Section 59E-4.102 - Florida Nursing Home Uniform Reporting System

Current through Reg. 50, No. 138; July 16, 2024
(1) The Agency hereby establishes a uniform
				system for electronic filing of nursing homes' and their home offices' prior
				year reports by adopting the Florida Nursing Home Uniform Reporting System
				(FNHURS) Manual, June 2023, which is incorporated by reference and available
				at:
http://www.flrules.org/Gateway/reference.asp?No=Ref-15957
.
				The manual is also available at:
https://ahca.myflorida.com/health-care-policy-and-oversight/bureau-of-central-services/financial-analysis/fnhurs
.
(2) Each licensee and their home office must
				submit their actual report, required attachments and audited financial
				statements using the FNHURS Online System in accordance with the requirements
				outlined in the manual. The system is available through the Agency's Single
				Sign On Portal located at
https://apps.ahca.myflorida.com/crs
.
(3) Prior Year Report Submission.
(a) Each licensee and their home office must
				submit their prior year report to the Agency not more than 120 days after the
				end of their set fiscal year. Separate prior year reports must be submitted for
				each licensee, regardless of ownership or operation. The first fiscal year
				report is due starting with licensees and home offices that have fiscal years
				ending 30 days after the effective date of this rule.
(b) The actual report must be prepared for
				each licensee and their home office from audited financial statements for
				submission of the prior year report in the system. If the actual report does
				not correspond with the audited financial statements, the licensee and/or their
				home office must provide a reconciliation of the amounts presented in the
				audited financial statements to amounts reported in the actual report.
1. If the licensee and/or their home office
				is unable to obtain audited financial statements for the first year of
				submission within the required timeframe, the licensee and/or their home office
				must submit a copy of unaudited financial statements for the initial report
				along with its actual report in lieu of audited financial statements for that
				first year of submission.
2.
				Licensees and/or their home offices that are unable to obtain audited financial
				statements for the first year of submission must include an audited financial
				statement for the first year submission with their next fiscal year submission.
				The audit of the first fiscal year report may be contained in the audit of the
				next fiscal year submission as a separate column on the income statement,
				balance sheet and statement of cash flows.
3. Any changes between the initial report's
				unaudited and audited financial statements submitted for the actual report must
				be revised pursuant to Rule
				59E-4.103,
				F.A.C.
(c) The licensee's
				home office and all affiliated licensees must share the same fiscal year for
				the purposes of this rule.
(d) A
				report is considered submitted when it contains:
1. All schedules, reports, attachments and
				data required in this rule chapter and outlined in the manual;
2. The appropriate signatures by the
				Administrator/Chief Executive Officer and Chief Financial Officer of the
				licensee and their home office; and
3. Signed copies of audited financial
				statements unless an exception is noted pursuant to section (b)1. for the
				initial report.