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135-75
135.75 ANNUAL REPORTS BY HOSPITALS, HEALTH CARE
FACILITIES.
1. Each hospital and each health care facility shall annually,
after the close of its fiscal year, file with the department:
a. A balance sheet detailing the assets, liabilities and net
worth of the hospital or health care facility;
b. A statement of its income and expenses; and
c. Such other reports of the costs incurred in rendering
services as the department may prescribe.
2. Where more than one licensed hospital or health care facility
is operated by the reporting organization, the information required
by this section shall be reported separately for each licensed
hospital or health care facility. The department shall require
preparation of specified financial reports by a certified public
accountant, and may require attestation of responsible officials of
the reporting hospital or health care facility that the reports
submitted are to the best of their knowledge and belief prepared in
accordance with the prescribed methods of reporting. The department
shall have the right to inspect the books, audits and records of any
hospital or health care facility as reasonably necessary to verify
reports submitted pursuant to this division.
3. In obtaining the reports required by this section, the
department and other state agencies shall coordinate their reporting
requirements.
4. All reports filed under this section, except privileged
medical information, shall be open to public inspection. Section History: Early Form
[C79, 81, § 135.75]
Referred to in § 135.78, 135.79, 135.164
