Current through Reg. 50, No. 187; September 24, 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.
(4) Review, Notification and Extension.
(a) The licensee or their home office will be
notified of whether a submitted report is "Accepted" or "Not Accepted." A
report is considered "Accepted" if the data are mathematically accurate,
reasonable and verifiable, and the report timely meets the minimum requirements
of Chapter 408, F.S. and this rule chapter.
(b) After a report is "Accepted, " the Agency
may request additional information about, or a revision to, the report after
reviewing the aggregate data of all nursing homes in the State.
(c) The Agency may request additional
information from any licensee or their home office via email or through
notification in the system. The licensee or their home office must respond
within 21 days of a request for information made by the Agency.
(d) Notice of Violation or Deemed Not Filed.
1. If a licensee or the home office of a
licensee submits a report that does not conform to the requirements of this
rule chapter, the report will be deemed "Not Accepted" and a Notice of
Violation will be sent to the licensee and/or their home office via email
and/or by notification through the system. Failure of a licensee or home office
to submit audited financial statements purusant to section (b)2. will result in
the first year submission being deemed "Not Accepted" and a Notice of Violation
will be sent to the licensee and/or their home office via email and/or by
notification through the system.
2.
If a licensee or the home office of a licensee subject to this rule fails to
timely submit a report, a Notice of Deemed Not Filed or Notice of Violation
will be sent to the licensee and/or their home office via email and/or by
notification through the system.
3.
The notice shall indicate the deficiencies found, the corrections or
modifications necessary to make its data complete and verifiable, and the time
by which a corrected or modified report must be received by the
Agency.
4. The licensee or their
home office shall have no fewer than 10 business days following receipt of a
notice of violation or notice of deemed not filed to submit or resubmit the
report to the Agency with any corrections or modifications detailed in the
notice.
(e) The licensee
or their home office may request an extension through the system to the Agency
for up to 30 days to submit the report if the request is received at least one
week prior to the due date of the report as required by section (3)(a). The
Agency may also grant an extension of time to compile the actual report in
consideration of the following circumstances:
1. Delays related to natural disasters or
other declared states of emergency.
2. Delays related to recovering from cyber
attacks.
3. The nursing home or its
home office is also filing a cost report for the same fiscal year as the FNHURS
report. The extension in this case cannot exceed the due date for filing the
cost report.
(5) Modifications or corrections to a report
can be made by resubmitting the report through the system.
(6) In the event a consolidated audit exists
for a corporate entity, the signed copy of the consolidated audit can be
substituted for individual audits of the licensee and their home office if:
(a) The consolidated audit includes
consolidating schedules listing the home office and each licensee as a separate
column on the consolidating schedules.
(b) The consolidating schedules include a
balance sheet and income statement.
(c) The consolidating schedules include an
opinion from the certified public accountant that the schedules are presented
fairly in all material respects, in relation to the financial statements as a
whole.
(7) In the event a
licensee's or their home office's audited actual data is restated, the licensee
or their home office must report the restatement to the Agency within 30 days
of the issuance of the restatement. The restated audit must include a letter
explaining the reason for the restatement and an updated opinion on the audited
financial statements taken as a whole.
Rulemaking Authority 408.061(2), 408.15 FS. Law Implemented
408.061(2) FS.
New 11-1-23.
