4503. FINANCIAL REPORTS

4503 FINANCIAL REPORTS 4503.1 An HCF or health service shall submit to SHPDA, not later than one-hundred and twenty (120) days following the end of the fiscal year being reported upon, a copy of its audited financial report. 4503.2 The audited financial report and supplemental data supplied with the report shall include the following information, as applicable: (a) Balance sheet; (b) Income statement; (c) Cash flow schedule; (d) Costs statement, including payroll costs, inpatient care costs, outpatient care costs, capital costs, and operating costs; (e) Per Diem rates for inpatient room types; (f) Rate structure; (g) Average cost per patient day; (h) Average cost and average charge per outpatient visit; (i) Average cost and average charge per emergency room visit; and (j) Revenues, including specification of Medicaid revenue, Medicare revenue, other third-party revenue, and self-pay revenue. SOURCE: Final Rulemaking published at 29 DCR 5569 (December 17, 1982), enacting Proposed Rulemaking published at 29 DCR 4742 (October 29, 1982); as amended by Final Rulemaking published at 61 DCR 1666 (February 28, 2014). District of Columbia Municipal Regulations Public Health and Medicine 22-B DCMR § 4503