Maryland Code § HG-19-215

Section HG-19-215
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(a) (1) After public hearings and consultation with any appropriate
advisory committee, the Commission shall adopt, by rule or regulation, a uniform
accounting and financial reporting system that:
(i) Includes any cost allocation method that the Commission
determines; and
(ii) Requires each facility to record its income, revenues,
assets, expenses, outlays, liabilities, and units of service.
(2) Each facility shall adopt the uniform accounting and financial
reporting system.
(b) In conformity with this subtitle, the Commission may allow and provide
for modifications in the uniform accounting and financial reporting system to reflect
correctly any differences among facilities in their type, size, financial structure, or
scope or type of service.

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