New Hampshire Code § 420-B:9

Reports to the Commissioner
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I. Every organization subject to this chapter annually, on March 1, shall file a report with the commissioner and with the commissioner of health and human services, said report verified by an appropriate official of the organization, showing its financial condition on the last day of the preceding fiscal year. II. Such report shall be filed on forms prescribed by the commissioner and shall include: (a) A financial statement of the organization, including its balance sheet and statement of income, and expenditures for the preceding year, certified by an independent public accountant; (b) Any changes in the information submitted pursuant to RSA 420-B:4; and (c) Such other information relating to the performance of the health maintenance organization as the commissioner or the commissioner of health and human services may require.

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