Connecticut General Statutes Title 17B. Social Services § 17b-340f. Narrative summaries of expenditures by nursing home facilities

(a) Beginning with the cost report year ending on September 30, 2023, and annually thereafter, each nursing home facility, as defined in section 19a-490, shall submit to the Commissioner of Social Services narrative summaries of expenditures in addition to the cost reports required pursuant to section 17b-340. The summaries shall include profit and loss statements for the preceding three cost report years, total revenue, total expenditures, total assets, total liabilities, short-term debt, long-term debt and cash flows from investing, operating and financing activities. The Commissioner of Social Services shall develop a uniform narrative summary form to be used by nursing home facilities for the purposes of complying with the provisions of this subsection and post such form on the department's Internet web site.

(b) Not later than January 1, 2024, and annually thereafter, the Commissioner of Social Services shall post in a conspicuous area on the Internet web site of the Department of Social Services a link to the annual cost reports and the summaries provided by each nursing home facility.

(c) Any nursing home facility that violates or fails to comply with the provisions of this section shall be fined not more than ten thousand dollars for each incident of noncompliance. Prior to imposing any penalty pursuant to this subsection, the commissioner shall notify the nursing home facility of the alleged violation and the accompanying penalty and shall permit such facility to request that the department review its findings. A facility shall request such review not later than fifteen days after receipt of the notice of violation from the department. The department shall stay the imposition of any penalty pending the outcome of the review. The commissioner may impose a penalty upon a facility pursuant to this subsection regardless of whether a change in ownership of the facility has taken place since the time of the violation, provided the department issued notice of the alleged violation and the accompanying penalty prior to the effective date of the change in ownership and record of such notice is readily available in a central registry maintained by the department. Payments of fines received pursuant to this subsection shall be deposited in the General Fund and credited to the Medicaid account.