Section 31-7-22 - Required publication by hospital of certain documentation on website; updating; penalty for noncompliance; enforcement; individual criminal penalty(a) As used in this Code section, the term "hospital" means a nonprofit hospital, a hospital owned or operated by a hospital authority, or a nonprofit corporation formed, created, or operated by or on behalf of a hospital authority.(b) Each hospital in this state shall be required to post and maintain a link in a prominent location on the main page of its website to the most recent version of each of the following documents in the format and manner established by the department pursuant to subsection (d.1) of this Code section:(1) Federal related disclosures:(A) Copies of audited financial statements that are general purpose financial statements, which express the unqualified opinion of an independent certified public accounting firm for the most recently completed fiscal year for the hospital; each of its affiliates, except those affiliates that were inactive or that had an immaterial amount of total assets; and the hospital's parent corporation that include the following:(i) A PDF version of all audited financial statements;(ii) A note in the hospital's audited financial statements that identifies individual amounts for such hospital's gross patient revenue, allowances, charity care, and net patient revenue;(iii) Audited consolidated financial statements for hospitals with subsidiaries and consolidating financial statements that at a minimum contain a balance sheet and statement of operations and that provide a breakout of the hospital's and each subsidiary's numbers with a report from independent accountants on other financial information; and(iv) Audited consolidated financial statements for the hospital's parent corporation and consolidating financial statements that at a minimum contain a balance sheet and statement of operations and that provide a breakout of the hospital's and each affiliate's numbers with a report from independent accountants on other financial information; and(B) A copy of audited Internal Revenue Service Form 990, including Schedule H for hospitals and other applicable attachments; provided, however, that for any hospital not required to file IRS Form 990, the department shall establish and provide a form that collects the same information as is contained in Internal Revenue Service Form 990, including Schedule H for hospitals, as applicable; and(2) Georgia supplemental disclosures:(A) The hospital's completed annual hospital questionnaire, as required by the department;(B) The community benefit report prepared pursuant to Code Section 31-7-90.1, if applicable;(C) The disproportionate share hospital survey, if applicable;(D) Listing of all real property holdings of the hospital, including the location and size, parcel ID number, purchase price, current use, and any improvements made to such property;(E) Listing of any ownership or interest the nonprofit hospital has in any joint venture, partnership, subsidiary holding company, or captive insurance company; where any such entity is domiciled; and the value of any such ownership or interest;(F) Listing of any bonded indebtedness, outstanding loans, and bond defaults, whether or not in forbearance; and any bond disclosure sites of the hospital;(G) A report that identifies by purpose, the ending fund balances of the net assets of the hospital and each affiliate as of the close of the most recently completed fiscal year, distinguishing between donor permanently restricted, donor temporarily restricted, board restricted and unrestricted fund balances. The hospital's interest in its foundation shall be deducted from the foundation's total fund balance;(H) All going concern statements regarding the hospital;(I) The most recent legal chart of corporate structure, including the hospital, each of its affiliates and subsidiaries, and its parent corporation, duly dated;(J) A report listing the salaries and fringe benefits for the ten highest paid administrative positions in the hospital. Each position shall be identified by its complete, unabbreviated title. Fringe benefits shall include all forms of compensation, whether actual or deferred, made to or on behalf of the employee, whether full or part-time;(K) Evidence of accreditation by accrediting bodies, including, but not limited to, the Joint Commission and DNV; and(L) The hospital's policies regarding the provision of charity care and reduced cost services to the indigent, excluding medical assistance recipients, and its debt collection practices.(c) Each hospital in this state shall annually update the documents in the links posted pursuant to subsection (b) of this Code section no later than July 1 of each year or more frequently at its discretion. Noncurrent documents shall remain posted and accessible on the hospital's website indefinitely.(d) All documents listed in subsection (b) of this Code section shall be prepared in accordance with generally accepted accounting principles, as applicable.(d.1) No later than December 31, 2024, the department shall establish a uniform template and criteria for reporting the documents required to be posted pursuant to this Code section. No later than July 1, 2025, all hospitals shall implement and utilize such uniform template and reporting criteria.(e) Each hospital in this state shall annually provide to the department the Uniform Resource Locator to the link required pursuant to subsection (b) of this Code section no later than August 1 each year. The department shall post and maintain an updated link in a prominent location on its website containing the Uniform Resource Locator for each hospital in this state as provided by each such hospital pursuant to this subsection.(f) Any hospital that fails to comply with any provision of this Code section shall be suspended from receiving any funds administered by the state; provided, however, that the department shall provide a hospital 30 days' notice of any deficiency and opportunity to correct such deficiency prior to any suspension of funds pursuant to this subsection.(g) The department shall enforce this Code section and promulgate rules and regulations required to administer this Code section.(h) Any person who knowingly and willfully includes false, fictitious, or fraudulent information in any documents required to be posted pursuant to this Code section shall be subject to a violation of Code Section 16-10-20.Amended by 2024 Ga. Laws 427,§ 1, eff. 4/22/2024.Added by 2019 Ga. Laws 42,§ 1, eff. 4/25/2019.