C.R.S. § 11-49-106: Annual report by providers - fee.

(1) A provider and CBCC provider shall file annual reports with the commissioner within ninety days after the end of their fiscal year that contain the certified financial statements for each facility or program and other information as required by the commissioner. The annual reports must be made in a form prescribed by the commissioner.

(2) A provider and CBCC provider shall amend their annual reports on file with the commissioner if an amendment is necessary to prevent the reports from containing a material misstatement of fact or omission of a material fact.

(3) A provider and CBCC provider shall make their annual reports available to residents or participants upon request.

(4) The failure to file an annual report within the time prescribed in subsection (1) of this section shall constitute a violation of this article 49.