4503.1 An HCF or health service shall submit to SHPDA, not later than one-hundred and twenty (120) days following the end of the fiscal year being reported upon, a copy of its audited financial report.

4503.2 The audited financial report and supplemental data supplied with the report shall include the following information, as applicable:

1. (a) Balance sheet;
2. (b) Income statement;
3. (c) Cash flow schedule;
4. (d) Costs statement, including payroll costs, inpatient care costs, outpatient care costs, capital costs, and operating costs;
5. (e) Per Diem rates for inpatient room types;
6. (f) Rate structure;
7. (g) Average cost per patient day;
8. (h) Average cost and average charge per outpatient visit;
9. (i) Average cost and average charge per emergency room visit; and
10. (j) Revenues, including specification of Medicaid revenue, Medicare revenue, other third-party revenue, and self-pay revenue.

SOURCE: Final Rulemaking published at 29 DCR 5569 (December 17, 1982), enacting Proposed Rulemaking published at 29 DCR 4742 (October 29, 1982); as amended by Final Rulemaking published at 61 DCR 1666 (February 28, 2014).