Indiana’s requirements for resource use reporting applies specifically to hospitals.  The law requires hospitals to file a fiscal report with the State Department of Health.  The fiscal report must contain specific balance sheet information, income statement, payor information, as well as other financial information required by the Department of Health.1  Hospitals are also required to file a patient information report with the State Department of Health.  The patient information report includes specific details about the patient, such as diagnosis, race, gender, and payor.2  Both the fiscal reports and patient information reports must remain confidential, and may not identify the patient.3