2803-B - Uniform Reports and Accounting Systems for Hospital Costs.

NY Pub Health L § 2803-B (2019) (N/A)

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(a) A balance sheet detailing the assets, liabilities and net worth of the hospital at the end of its fiscal year;

(b) A statement of income, expenses, and operating surplus or deficit for the annual period ending on the balance sheet date;

(c) A statement detailing the source of application of all funds expended by the hospital for the period encompassed by the income statement required by paragraph (b) of this subdivision;

(d) A report of hospital expenditures which allocates the costs of nonrevenue-producing departments of a hospital to the other nonrevenue-and revenue-producing centers which they serve. This report shall be accompanied by a sufficiently detailed statistical report containing data describing the hospital's basic services and patient statistics which identifies costs related to categories of hospital services delivered to patients by each department of the hospital, in accordance with a list of such services required by the council pursuant to subdivision one of this section. 4. The commissioner shall adopt forms of authentication for use by hospital officers or licensed accountants preparing reports under this section stating that each such officer or accountant making the authentication believes that to the extent of his knowledge and information each statement in the report is true.

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