Section 9.05 - Audited Financial Statements(1)Reporting Requirements. (a) Each Acute and Non-acute Hospital shall submit a copy of its Audited Financial Statements if an independent financial statement audit occurs at the hospital-level.(b) Each Parent Organization shall submit a copy of the consolidated-level Audited Financial Statements as well as a Consolidating Schedule if an independent financial statement audit occurs at a consolidated level above that of the hospital. Consolidating Schedules must be accompanied by a signed statement by the consolidated entity's chief financial officer attesting that the information contained in the Consolidating Schedules fairly represents, in all material respects, the financial condition and results of operations of the subsidiary organizations.(2)Due Date. Audited Financial Statements shall be filed electronically within 100 days after the end of the hospital's fiscal year, or that of the Parent Organization if 957 CMR 9.05(1)(b) applies.Adopted by Mass Register Issue 1310, eff. 4/8/2016.Amended by Mass Register Issue 1372, eff. 8/24/2018.