Maryland Health - General Section 19-216

      (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:

            (1)      A balance sheet that details its assets, liabilities, and net worth;

            (2)      A statement of income and expenses; and

            (3)      Any other report that the Commission requires about costs incurred in providing services.

      (b)      (1)      A report under this section shall:

                  (i)      Be in the form that the Commission requires;

                  (ii)      Conform to the uniform accounting and financial reporting system adopted under this subtitle; and

                  (iii)      Be certified as follows:

                        1.      For the University of Maryland Hospital, by the Legislative Auditor; or

                        2.      For any other facility, by its certified public accountant.

            (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.