Skip to Content

Annual audited financial statements - 28 Pa. Code § 912.61

Link to the law
This will open in a new window

Hospitals and ambulatory service facilities must annually file audited and certified financial statements within 120 days after the close of the fiscal year, which must contain the following information: 28 Pa. Code Chapter 912, Subchapter C, “Annual audited financial statements” 28 Pa. Code § 912.61

  •         A balance sheet detailing the assets, liabilities and net worth of the facility;
  •         A statement of revenue and expenses that fully discloses deductions from revenue according to contractual adjustments and other deductions;
  •         A statement of changes in financial position; and
  •         Footnotes to financial statements.



Current as of June 2015