**NOTE- TERMS IN BRACKETS HAVE BEEN EDITED TO PROTECT CONFIDENTIALITY** Based on interview and record review, the facility failed to report abuse allegations for 1 of 4 residents reviewed. Resident (R)1 reported a potential verbal abuse incident to Registered Nurse (RN)1 on 08/14/22, but the incident was not reported by the facility until the following day when the family filed a grievance regarding the potential verbal abuse. Findings include: Review of the facility's undated policy regarding abuse revealed Employees, facility consultants, and/or attending physicians must immediately report any suspected abuse or incidents of abuse to the Director of Nursing Services. In the absence of the Director of Nursing Services, such reports must be made to the nurse supervisor on duty. Any individual observing an incident of abuse or suspecting resident abuse must immediately report such incident to the administrator or Director of Nursing Services. R1 was admitted to the facility on [DATE] with diagnoses including, but not limited to, Alzheimer's dementia, major depressive disorder, type 2 diabetes mellitus, and generalized idiopathic epilepsy. Review of a facility grievance on revealed family of R1 reported a concern to the Director of Social Services on 08/15/22 at 7:59 AM. Certified Nursing Aide (CNA)1 became upset with R1 for having an accidental bowel movement. The CNA said, I ought to make you clean yourself up since you s*** on yourself. The Director of Social Services interviewed R1 who confirmed the verbal abuse allegation. Review of Registered Nurse (RN)1's written statement revealed on 08/15/22 around 4 PM, R1 said that CNA1 fussed at her for making a mess and her nerves were tore up. An interview with the Administrator on 12/29/22 at approximately 10:50 AM confirmed the delayed reporting. Interview also revealed she expected staff to report potential abuse if a resident reported someone fussed at them and they felt tore up. An interview with the Director of Nursing (DON) on 12/29/22 at approximately 10:50 AM confirmed the delayed reporting. Interview also revealed RN1 had enough information to suspect abuse, and that she should have reported the incident. Review of an 08/15/22 disciplinary action for RN1 on 12/29/22 revealed RN1 was disciplined for not reporting the abuse allegation when the resident confided in her. The employee commented that I did not realize that 'fussed at' was an instance of verbal abuse and I should have. Multiple unsuccessful attempts were made to interview RN1.