Florida Regulations 59E-5.201: Prior Year Report Requirements
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(1) Each hospital shall submit to the Agency, not more than 120 days subsequent to the end of its fiscal year, its prior year report for the fiscal year then ended.
(2) Separate reports are required for each licensed hospital, regardless of ownership or operation. Hospitals that have multiple premises on a single license may file a single report for all premises on that license.
(3) The prior year report shall consist of the following:
(a) FHURS Online report. The prior year actual report shall be submitted to the Agency using FHURS Online, AHCA Form 3120-0001OL, March 2018, which is hereby incorporated by reference. This form is only accepted electronically and can be accessed through the Agency’s Single Sign On Portal located at https://apps.ahca.myflorida.com/SingleSignOnPortal. A copy of the form can also be found at http://www.flrules.org/Gateway/reference.asp?No=Ref-09510. FHURS Online has been developed by the Agency for the purpose of electronically filing the prior year actual report. FHURS Online is a web-based application that reproduces the FHURS worksheets pursuant to rules 59E-5.102 and 59E-5.205, F.A.C., of this chapter.
(b) The FHURS report shall be sent to the Agency on or before the due date of the report in accordance with the FHURS Online AHCA Portal Registration Guide and the FHURS Online User Manual and shall contain the following information:
1. FHURS “”Worksheet A”” that contains the appropriate signatures by the Chief Executive Officer and Chief Financial Officer of the hospital.
2. A signed copy of the audited financial statements.
(4) The actual report shall be prepared for each hospital from the audited financial statements. Whenever an actual report is not in agreement with the corresponding audited financial statements, the hospital shall provide a reconciliation of the amounts presented in the audited financial statements to amounts reported in the actual report.
(5) In the event a hospital’s audited actual data is restated in accordance with generally accepted accounting principles, the hospital shall report the restatement to the Agency within 30 days of the issuance of the restatement.
(6) The hospital can request and shall be granted a one time 30 day extension of time for compliance with the filing requirements found in chapter 59E-5, F.A.C. if:
a. The extension request is made in writing no later than 30 calendar days prior to the due date and is received at the following location:
Financial Analysis Unit
Agency for Health Care Administration
2727 Mahan Drive Mail Stop# 60
Tallahassee, Florida 32308-5403
b. The request for an extension includes the following information:
(I) The hospital name.
(II) The Hospital File Number – for example, 10-0000 or 2396-0000.
(III) A description, including the fiscal period, of the report or document for which an extension of time is requested for compliance with the filing requirements in Florida Statutes § 408.072, or chapter 59E-5, F.A.C. – for example, “”prior year report for the period 1/1/2015 to 12/31/2015.””
(IV) Authorization of the designated representative of the hospital.
Rulemaking Authority Florida Statutes § 408.061(2), 408.15(8) FS. Law Implemented Florida Statutes § 408.061. History-New 6-11-92, Formerly 10N-5.201, Amended 3-28-99, 9-12-05, 3-28-10, 6-28-18.
Terms Used In Florida Regulations 59E-5.201
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
(3) The prior year report shall consist of the following:
(a) FHURS Online report. The prior year actual report shall be submitted to the Agency using FHURS Online, AHCA Form 3120-0001OL, March 2018, which is hereby incorporated by reference. This form is only accepted electronically and can be accessed through the Agency’s Single Sign On Portal located at https://apps.ahca.myflorida.com/SingleSignOnPortal. A copy of the form can also be found at http://www.flrules.org/Gateway/reference.asp?No=Ref-09510. FHURS Online has been developed by the Agency for the purpose of electronically filing the prior year actual report. FHURS Online is a web-based application that reproduces the FHURS worksheets pursuant to rules 59E-5.102 and 59E-5.205, F.A.C., of this chapter.
(b) The FHURS report shall be sent to the Agency on or before the due date of the report in accordance with the FHURS Online AHCA Portal Registration Guide and the FHURS Online User Manual and shall contain the following information:
1. FHURS “”Worksheet A”” that contains the appropriate signatures by the Chief Executive Officer and Chief Financial Officer of the hospital.
2. A signed copy of the audited financial statements.
(4) The actual report shall be prepared for each hospital from the audited financial statements. Whenever an actual report is not in agreement with the corresponding audited financial statements, the hospital shall provide a reconciliation of the amounts presented in the audited financial statements to amounts reported in the actual report.
(5) In the event a hospital’s audited actual data is restated in accordance with generally accepted accounting principles, the hospital shall report the restatement to the Agency within 30 days of the issuance of the restatement.
(6) The hospital can request and shall be granted a one time 30 day extension of time for compliance with the filing requirements found in chapter 59E-5, F.A.C. if:
a. The extension request is made in writing no later than 30 calendar days prior to the due date and is received at the following location:
Financial Analysis Unit
Agency for Health Care Administration
2727 Mahan Drive Mail Stop# 60
Tallahassee, Florida 32308-5403
b. The request for an extension includes the following information:
(I) The hospital name.
(II) The Hospital File Number – for example, 10-0000 or 2396-0000.
(III) A description, including the fiscal period, of the report or document for which an extension of time is requested for compliance with the filing requirements in Florida Statutes § 408.072, or chapter 59E-5, F.A.C. – for example, “”prior year report for the period 1/1/2015 to 12/31/2015.””
(IV) Authorization of the designated representative of the hospital.
Rulemaking Authority Florida Statutes § 408.061(2), 408.15(8) FS. Law Implemented Florida Statutes § 408.061. History-New 6-11-92, Formerly 10N-5.201, Amended 3-28-99, 9-12-05, 3-28-10, 6-28-18.