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Annual audited financial statements - 28 Pa. Code § 912.61
Link to the law
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Current as of June 2015
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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
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