P.R. Laws tit. 26, § 1909
(1) Each health services organization shall annually render to the Commissioner, with a copy to the Secretary of Health, on or before March 31, a true statement certified by an authorized public accountant and subscribed under oath by two of its main officers, covering the preceding year.
Said report shall be made in the forms prescribed by the Commissioner and shall include:
(a) The economic situation of the organization, including a statement of condition, a profit and loss statement, and a statement of sources and application of funds for the preceding year, certified by an authorized public accountant;
(b) any material change of the information submitted by virtue of § 1903(3) of this title;
(c) the number of persons subscribed during the year, the number of subscribers at the end of the year and the number of subscribers who terminated during the year;
(d) a summary of the information compiled under § 1904(1)(b)(iii) of this title in the manner provided by the Secretary of Health, and
(e) any other information related to the health services organization that may be necessary to enable the Commissioner to carry out his duties under this chapter.
History —Ins. Code, added as § 19.090 on June 2, 1976, No. 113, p. 313, § 1.