Florida Regulations 59E-4.101: Definitions
Current as of: 2024 | Check for updates
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(1) “”Actual report”” is the report of a nursing home and/or a nursing home’s home office’s actual financial and statistical data as outlined in the FNHURS Manual.
(2) “”Change of ownership”” means a change of ownership as defined in section 408.803 F.S.
(3) “”Chart of accounts”” means the list of accounts, code numbers, definitions, standard units of measure and principles, and concepts included in the FNHURS Manual.
(4) “”Fiscal Year”” means the 12-month fiscal period set by the nursing home and nursing home’s home office for financial reporting and budgeting.
(5) “”FNHURS Manual,”” hereafter referred to as “”the manual,”” means the State of Florida Nursing Home Uniform Reporting System Manual, which outlines requirements for using the FNHURS Online System.
(6) “”FNHURS Online System,”” hereafter referred to as “”the system,”” is the State of Florida Nursing Home Uniform Reporting System described in the FNHURS Manual for electronic filing of nursing homes’ and their home offices’ prior year reports.
(7) “”Financial statements”” means financial statements as defined in Fl. Admin. Code R. 61H1-20.005, prepared in accordance with US GAAP.
(8) “”Home Office”” means an affiliated entity or group of entities that allocate costs to providers participating in the Florida Medicaid Program, as defined by the Provider Reimbursement Manual (CMS Pub. 15-1). A management company related to the provider as defined in Chapter 10, CMS Pub. 15-1 is considered a home office for the purposes of this rule.
(9) “”Nursing Home,”” hereafter referred to as “”licensee,”” means a provider licensed under Chapter 400, Part II, and 408 Part II, F.S. Providers that are part of a continuing care retirement community are not required to report financial data pursuant to Florida Statutes § 408.061(6), under this rule chapter.
(10) “”Prior year report”” means, the actual report and corresponding financial statements with an audit report of an independent certified public accountant for the same reporting period that also includes an opinion on the audited financial statements.
Rulemaking Authority Florida Statutes § 408.15(8). Law Implemented 408.032, 408.061(2), FS. History-New 11-1-23.
(3) “”Chart of accounts”” means the list of accounts, code numbers, definitions, standard units of measure and principles, and concepts included in the FNHURS Manual.
(4) “”Fiscal Year”” means the 12-month fiscal period set by the nursing home and nursing home’s home office for financial reporting and budgeting.
(5) “”FNHURS Manual,”” hereafter referred to as “”the manual,”” means the State of Florida Nursing Home Uniform Reporting System Manual, which outlines requirements for using the FNHURS Online System.
(6) “”FNHURS Online System,”” hereafter referred to as “”the system,”” is the State of Florida Nursing Home Uniform Reporting System described in the FNHURS Manual for electronic filing of nursing homes’ and their home offices’ prior year reports.
(7) “”Financial statements”” means financial statements as defined in Fl. Admin. Code R. 61H1-20.005, prepared in accordance with US GAAP.
(8) “”Home Office”” means an affiliated entity or group of entities that allocate costs to providers participating in the Florida Medicaid Program, as defined by the Provider Reimbursement Manual (CMS Pub. 15-1). A management company related to the provider as defined in Chapter 10, CMS Pub. 15-1 is considered a home office for the purposes of this rule.
(9) “”Nursing Home,”” hereafter referred to as “”licensee,”” means a provider licensed under Chapter 400, Part II, and 408 Part II, F.S. Providers that are part of a continuing care retirement community are not required to report financial data pursuant to Florida Statutes § 408.061(6), under this rule chapter.
(10) “”Prior year report”” means, the actual report and corresponding financial statements with an audit report of an independent certified public accountant for the same reporting period that also includes an opinion on the audited financial statements.
Rulemaking Authority Florida Statutes § 408.15(8). Law Implemented 408.032, 408.061(2), FS. History-New 11-1-23.