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Financial statements; uniform accounting report; exemptions, A.R.S. § 36-125.04
Link to the law
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“Financial statements; uniform accounting report; exemption”
Licensed hospitals must annually report a financial statement to the department of health services along with an audit report from an independent certified public accountant. Hospitals, nursing care institutions, and hospices must annually submit a uniform accounting report to the department that describes the facility’s net worth, assets, liabilities, cash flow, income, and expenses and includes a copy of the financial documents submitted annually to the United States Department of Health and Human Services.
The department of health services must make these reports available to the public, but must withhold any confidential information contained in the reports (e.g., personal health information, personal financial information, etc.).
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