{"data":{"id":"us-md/md.-code-health-general-19-216","jurisdiction":"us-md","citation":"Md. Code, Health - General § 19–216","heading":"","body":"(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:\n(1) A balance sheet that details its assets, liabilities, and net worth;\n(2) A statement of income and expenses;\n(3) The most recent Form 990 that the facility filed with the Internal Revenue Service; and\n(4) Any other report that the Commission requires about costs incurred in providing services.\n(b) (1) A report under this section shall:\n(i) Be in the form that the Commission requires;\n(ii) Conform to the uniform accounting and financial reporting system adopted under this subtitle; and\n(iii) Be certified by the facility’s certified public accountant.\n(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.","path":["Article - Health - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=ghg\u0026section=19-216","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:58:48Z","sha256":"7e61689d779fd75cea85545631e50d03d474627b204e1444fb806e7eb6dee0f4","source_id":"us-md","stale":false,"prev":"us-md/md.-code-health-general-19-215","next":"us-md/md.-code-health-general-19-217"},"notice":"GroundRules: Original legal text. Not legal advice."}