Which of the following occurrences is considered an incident and requires a report to be completed?

The occurrence that requires a report to be completed is when a resident accuses a Nursing Assistant (NA) of abuse. This situation is classified as an incident because it raises serious concerns about the resident's safety and well-being. Allegations of abuse must be thoroughly documented and investigated to protect both the resident and the staff member involved. This ensures that appropriate actions can be taken to address the claim and maintain a safe environment for all residents.

In contrast, while other situations such as a resident falling out of bed or refusing medication may be important concerns, they do not necessarily involve allegations of misconduct or abuse. Similarly, a resident complaining of a headache may indicate a need for medical attention, but it does not fall under the same category of being an incident that requires reporting in the context of potential harm or violation of policy.