Florida Administrative Code
59 - AGENCY FOR HEALTH CARE ADMINISTRATION
59E - Hospital and Nursing Home Reporting Systems and Other Provisions Relating to Hospitals
Chapter 59E-5 - HOSPITAL UNIFORM REPORTING SYSTEM AND OTHER PROVISIONS RELATING TO HOSPITALS
Section 59E-5.202 - Prior Year Report Revisions, Ownership Change and Fiscal Year End (FYE) Change

(1) A hospital may file revisions, amendments, restatements, corrections or other changes (hereinafter "revisions") to a prior year report. Revisions to financial data must be supported by audited financial statements. Revisions to data not included in audited financial statements must be accompanied by documentation to support the accuracy of the revised data. Revised data must be submitted in accordance with rule 59E-5.102, F.A.C., and will not be made available for internal or other governmental agency use until all revisions have been accepted.

(2) Ownership Change. Within 120 days of the last date of ownership of a facility by the previous owner, a prior year report shall be filed for the period from the beginning of the facility's fiscal year to the effective date of the change of ownership. The new owner shall be responsible for ensuring that such filing is accomplished. The Agency may waive the separate reporting requirement in the following circumstances:

(3) Fiscal Year End Change. A hospital which changes its fiscal year end shall file its prior year report for the fiscal period ending on the date prior to the beginning of the new fiscal year within 120 days after such date.