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Hospital Fiscal Reporting Requirements – Ind. Code Ann. § 16-21-6-3

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Each hospital must file with the State Department of Health, a fiscal report containing the following information:

  • Hospital’s balance sheet
  • Hospital’s income statement
  • Change in hospital funds
  • Change in hospital’s financial status
  • Utilization and financial reports
  • Net patient revenue
  • A statement including:
    • Medicaid and Medicare revenue
    • Revenue from other state and/or local government programs
    • Local tax support
    • Charitable contributions
    • Third party payments
    • Gross inpatient and outpatient revenue
    • Contractual allowance
    • Allowed deductions
    • Charity care provided
    • Itemized bad debt expense
    • Unreimbursed cost of subsidized health care
  • Statement of donations
  • Total cost of reimbursed and unreimbursed research
  • Statement of total cost of reimbursed and unreimbursed education

This information must be certified by an independent accountant.

Related Laws:   Ind. Code § 16-21-6-7


Current as of June 2015