1. (a) At the end of the fiscal year for a facility, at least 120 days following a merger or a consolidation, and at any other interval that the Commission sets, the facility shall file:

   1. (1) A balance sheet that details its assets, liabilities, and net worth;
   2. (2) A statement of income and expenses;
   3. (3) The most recent Form 990 that the facility filed with the Internal Revenue Service; and
   4. (4) Any other report that the Commission requires about costs incurred in providing services.

2. (b)

   1. (1) A report under this section shall:

      1. (i) Be in the form that the Commission requires;
      2. (ii) Conform to the uniform accounting and financial reporting system adopted under this subtitle; and
      3. (iii) Be certified by the facility's certified public accountant.
   2. (2) If the Commission requires, responsible officials of a facility also shall attest that, to the best of their knowledge and belief, the report has been prepared in conformity with the uniform accounting and financial reporting system adopted under § 19-211 of this subtitle.

Added as Health-General § 19-212 by Acts 1982, c. 21, § 2, eff. July 1, 1982. Amended by Acts 1985, c. 109, § 2, eff. June 1, 1985. Renumbered as Health-General § 19-216 and amended by Acts 1999, c. 702, § 2, eff. Oct. 1, 1999; Acts 2009, c. 398, § 1, eff. Oct. 1, 2009. Amended by Acts 2016, c. 49, § 1, eff. July 1, 2016.

Formerly Art. 43, § 568P.