Maryland § 19-216

§ 19-216.

    (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)    A balance sheet that details its assets, liabilities, and net worth;

        (2)    A statement of income and expenses;

        (3)    The most recent Form 990 that the facility filed with the Internal Revenue Service; and

        (4)    Any other report that the Commission requires about costs incurred in providing services.

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

            (i)    Be in the form that the Commission requires;

            (ii)    Conform to the uniform accounting and financial reporting system adopted under this subtitle; and

            (iii)    Be certified by the facility’s certified public accountant.

        (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.