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AHCA - Proof of Financial Ability to Operate


The Agency for Health Care Administration (AHCA) was staturorily created by Chapter 20, Florida Statutes as the chief health policy and planning entity for the state of Florida. For initial license applications, or change in ownership (CHOW) applications, AHCA requires Proof of Financial Ability to Operate. 

A Certified Public Accounant (CPA) must compile, examine, or apply agreed-upn procedures to prospective financial statemetns, inluding summaries of significant assumptions and accounting policies. All schedules must be prepared in accordance with general accepted accounting principles (GAAP), and must meet the specific requirements of 408.810(8), 408.8065(1), and 400.471 Florida Statutes. This is the most complex, and critical part of the licensing application. If the report is not prepared by a CPA with vast experience in the area, chances are that AHCA will deny your application, and have you re-start the application process. 

This form must accompany any Initial or Change of Ownership (CHOW) application for the following health care provider types: 

  • Addult Day Care Centers (ADCC)

  • Assisted Living Facilities (ALF)

  • Intermediate Care Facilities for the Developmentally Disabled (ICFDD)

  • Prescribed Pediatric Extended Care Center (PPEC)  

  • Health Care Clinics

  • Home Health Agencies 

  • Hospice

  • Home Medical Equipment

  • Skilled Nursing Facilities

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