Section He-C 1550.04 - Required Financial Data(a) Each health care facility receiving payments of $500,000 or more of state or federal funds in the health care facility's previous fiscal year shall file with the department certified financial statements within 4 months following the end of the health care facility's fiscal year.(b) Each health care facility receiving payments of less than $500,000 of state or federal funds in the health care facility's previous fiscal year shall, at the written request of the department, file certified financial statements within 30 days of the request.(c) If a health care facility is not required by either state or federal statute to obtain a certification of audit of its financial statements, and elects not to obtain such certification of audit, the health care facility shall file with the department: (1) Uncertified financial statements according to the timeframes described in (a) and (b) above; and(2) A certificate of authenticity which attests that the financial statements are correct in all material respects and is signed by an officer of the corporation, partner, or owner under penalty of unsworn falsification.(d) A health care facility which is part of a consolidated financial statement may file the certified consolidated financial statements if it includes the consolidating schedules as supplemental information.(e) A health care facility which is part of a consolidated financial statement, but whose certified consolidated financial statements do not contain the consolidating schedules as supplemental information, shall file with the department uncertified financial statements for the individual health care facility and a certificate of authenticity in accordance with (c) (1) and (2) above.(f) Filings shall be accompanied by a letter from the health care facility noting the type of ownership, the name of the owner, and the number and type of licensed bed capacity.(g) Upon written request by the department, a health care facility shall provide additional information regarding the fiscal condition of the facility within 30 days of the request or by some other date as specified in the request.(h) A health care facility shall be permitted to disclose additional information to explain or clarify the financial data submitted.(i) The following shall apply to health care facilities that participate in the medicare program and are required to file an annual medicare cost report with a medicare fiscal intermediary: (1) Such facilities shall submit to the department a copy of the medicare cost report as filed and as settled; and(2) Any health care facility that files a medicaid cost report shall be exempt from the submission requirement in (1) above, but shall be required to submit the medicare cost report as filed and as settled upon department request.(j) The department shall make requests in (b), (g), and (i) (2) under the following circumstances: (1) The department is requested to conduct a fiscal analysis by a department subdivision, a legislative committee, or the governor's office; and(2) The department's request is directed towards an entire license class, a geographical subset of that license class, or some other subset for which a more targeted fiscal analysis is requested.N.H. Admin. Code § He-C 1550.04
Amended by Volume XXXIX Number 10, Filed March 7, 2019, Proposed by #12723, Effective 2/14/2019, Expires 8/13/2019.