FL H0539

Requires nursing homes to file audited actual financial experience annually with the Agency for Health Care Administration within 120 days of fiscal year-end, rather than unaudited internal financial reports.

Mandates audited financial statements include fiscal year-end balance sheet, income statement, statement of cash flow, and statement of retained earnings submitted in addition to uniform system of financial reporting data.

Requires financial statements to tie to uniform system of financial reporting data, with a crosswalk document submitted alongside the audited statements for reconciliation purposes.

Applies the same audited financial reporting requirements to nursing home offices for their fiscal year-end submissions to the Agency for Health Care Administration.

Effective date is July 1, 2022.