Maryland Health - General Section 19-215

      (a)      (1)      After public hearings and consultation with any appropriate advisory committee, the Commission shall adopt, by rule or regulation, a uniform accounting and financial reporting system that:

                  (i)      Includes any cost allocation method that the Commission determines; and

                  (ii)      Requires each facility to record its income, revenues, assets, expenses, outlays, liabilities, and units of service.

            (2)      Each facility shall adopt the uniform accounting and financial reporting system.

      (b)      In conformity with this subtitle, the Commission may allow and provide for modifications in the uniform accounting and financial reporting system to reflect correctly any differences among facilities in their type, size, financial structure, or scope or type of service.