Fla. Admin. Code R. 59E-4.102
(3) Prior Year Report Submission.
(c) 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.
(e) 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/or 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.
(d) Deemed Not Filed.
1. If a licensee or the home office fails to submit an actual report or its audited financial statements by the due date, it will be considered to be in a Deemed Not Filed status and subject to a $10,000 fine pursuant to section 408.061(7)(a), F.S.
2. Mitigation - the licensee may request and the Agency shall approve a waiver of this fine due to delays caused by the following circumstances:
a. Impact from a natural disaster;
b. Impact from a Pandemic;
c. Damage to the facility from something other than a natural disaster;
d. Records/Systems impacted by a cyber attack;
e. Declared Bankruptcy; and,
f. Audited Financial Statements not completed. This means that the audit opinion will not or is likely not to be signed prior to the due date of the report.
3. In order to qualify for the waiver of the fine in (4)(d)2. above, the Agency must receive the request through the system via the comments section and/or in writing in the attachment section before the actual report due date as described in (3)(a) and (b) above. The request shall include the nursing home/home office name, license number, fiscal year impacted by the request, and the specific mitigation reason enumerated in (4)(d)2. above. Agency staff will review and respond to the request through the system in the comments section.
4. In no case shall the $10,000 fine be automatically waived in (4)(d)2. above if either the actual report or the audit is submitted more than 3 months after the due date as described in (3)(a) and (b) above. If the actual report and/or audit is filed 3 months after the due date and one of the mitigation items enumerated above is cited, the Agency will consider a reduction in the fine based on additional mitigating factors and the time taken for the nursing home to file. If the licensee failed to request mitigation or did not request mitigation timely as described in this rule, the Agency will impose a $10,000 fine and increase the fine by $10,000 for every additional 10 days period after the due date that the licensee remains in a Deemed Not Filed status pursuant to section 408.061(7)(a), F.S.
(e) Notice of Violation
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 subparagraph (3)(c)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. 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.
3. The licensee or their home office shall have no fewer than 10 business days following receipt of a notice of violation to submit or resubmit the report to the Agency with any corrections or modifications detailed in the notice.
4. Failure to timely respond to a Notice of Violation may result in a fine of $1,000 per day per violation pursuant to Section 408.08(2), F.S.
(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:
Rulemaking Authority 408.061(2),408.061(7)(b), 408.15 FS. Law Implemented 408.061(2), 408.061(7) FS. History–New 11-1-23, Amended 2-24-26.