Code of Massachusetts Regulations
957 CMR - CENTER FOR HEALTH INFORMATION AND ANALYSIS
Title 957 CMR 9.00 - Hospital Financial Data Reporting Requirements
Section 9.05 - Audited Financial Statements
Universal Citation: 957 MA Code of Regs 957.9
Current through Register 1531, September 27, 2024
(1) Reporting Requirements.
(a) Each Acute and Non-acute Hospital shall
submit a copy of its Audited Financial Statements if an independent financial
statement audit occurs at the hospital-level.
(b) Each Parent Organization shall submit a
copy of the consolidated-level Audited Financial Statements as well as a
Consolidating Schedule if an independent financial statement audit occurs at a
consolidated level above that of the hospital. Consolidating Schedules must be
accompanied by a signed statement by the consolidated entity's chief financial
officer attesting that the information contained in the Consolidating Schedules
fairly represents, in all material respects, the financial condition and
results of operations of the subsidiary organizations.
(2) Due Date. Audited Financial Statements shall be filed electronically within 100 days after the end of the hospital's fiscal year, or that of the Parent Organization if 957 CMR 9.05(1)(b) applies.
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