# 90-590 Ch. 300: Ch. 300: Uniform Reporting System for Hospital Financial Data > Maine · Regulations · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_90_590_300 ## Section - **Citation:** 90-590 Ch. 300 - **Heading:** Ch. 300: Uniform Reporting System for Hospital Financial Data - **Jurisdiction:** Maine - **Kind:** Regulations - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Code of Maine Rules / 90-590 Maine Health Data Organization / Ch. 300 ## Text SUMMARY: This Chapter contains the provisions for: the identification of those entities required to file financial data; data content, format, medium; submission schedule; reporting standards; and compliance. Definitions A. Affiliate of or affiliated with. "Affiliate of or affiliated with" refers to a person, organization or entity who directly or indirectly controls or is controlled by, or is under common control with, the person specified. B. Audited financial statement. "Audited financial statement" means the fiscal report issued annually by a parent entity or hospital that has received an independent audit of its financial statements by an independent public accountant in accordance with generally accepted accounting principles. C. Consolidated Functions. “Consolidated functions” mean those functions which represent the sum total of the parent entity and/or hospital and all of its subsidiaries when presented in accordance with generally accepted accounting principles. D. Employed. “Employed” means the physician is on the entity’s payroll system. E. End Date. “End Date” means the date a physician’s employment/affiliation ended with the system, hospital or practice. F. Generally accepted accounting principles. "Generally accepted accounting principles" means accounting principles and financial statement presentation using standards adopted by the Financial Accounting Standards Board in a format approved by the American Institute of Certified Public Accountants. G. Health care facility ician’s employment/affiliation ended with the system, hospital or practice. F. Generally accepted accounting principles. "Generally accepted accounting principles" means accounting principles and financial statement presentation using standards adopted by the Financial Accounting Standards Board in a format approved by the American Institute of Certified Public Accountants. G. Health care facility. "Health care facility" means a public or private, proprietary or not-for-profit entity or institution providing health services including but not limited to an independent radiological services center licensed under 22 M.R.S.A., chapter 160, a health care facility licensed under 22 M.R.S.A., chapter 405 or certified under chapter 405-D, a federally qualified health center or rural health clinic certified by the Division of Licensing and Certification within the Department of Health and Human Services, a home health care provider licensed under 22 M.R.S.A., chapter 419, chapter 1665, a hospice provider licensed under 22 M.R.S.A., chapter 1681, a community rehabilitation program licensed under 20-A M.R.S.A., chapter 701, a state institution as defined under 34-B M.R.S.A., chapter 1 and a mental health facility licensed under 34-B M.R.S.A., chapter 1. H. Hospital. "Hospital" means any acute care institution required to be licensed pursuant to 22 M.R.S.A., chapter 405. MHDO. "MHDO" means the Maine Health Data Organization. J. M.R.S.A. "M.R.S.A." means Maine Revised Statutes Annotated. K. Multi-Hospital System. “Multi-Hospital System” means a system with more than one hospital (ie: MaineHealth, Central Maine Health Care, Northern Light Health). L. NPI. “NPI” means the National Provider Identification Number. M. Operating expenses. "Operating expenses" mean costs incurred in the day to day operation of the parent entity or hospital. N. Parent entity ne Revised Statutes Annotated. K. Multi-Hospital System. “Multi-Hospital System” means a system with more than one hospital (ie: MaineHealth, Central Maine Health Care, Northern Light Health). L. NPI. “NPI” means the National Provider Identification Number. M. Operating expenses. "Operating expenses" mean costs incurred in the day to day operation of the parent entity or hospital. N. Parent entity. A "parent entity" means the organization or corporation that has control, directly or indirectly through majority ownership, affiliation, contract or membership of a hospital and/or any affiliated health care facility. A parent entity may be an individual hospital or, as a parent of a health care facility, considered a health care facility. O. Payer. "Payer" means any person, entity, facility, insurer or government agency that reimburses a hospital for all or part of a patient's incurred charges. P. Revenue. "Revenue" means the standard charges or the regular rates established by the hospital for services rendered to its patients. Charges should be uniformly applied to all patients for similar services irrespective of the payer. Q. Start Date. “Start Date” means the date a physician began the employment/ affiliation with the system, hospital or practice. R. Subsidiary. "Subsidiary" means a corporation, partnership, association or similar organization in which the parent entity owns or controls either directly or indirectly the majority of the activities, management, assets and/or stock. S. Unconsolidated functions. “Unconsolidated functions” mean those functions undertaken by the parent and hospital entity, including all departments and units regardless of geographic location, which are under the direct control and management of the parent entity or hospital when presented in accordance with generally accepted accounting principles. Format and content of financial data to be filed with the MHDO A functions. “Unconsolidated functions” mean those functions undertaken by the parent and hospital entity, including all departments and units regardless of geographic location, which are under the direct control and management of the parent entity or hospital when presented in accordance with generally accepted accounting principles. Format and content of financial data to be filed with the MHDO A. Every parent entity shall file with the MHDO individually and for its hospital(s), subsidiaries and/or affiliated health care facilities the following: (1) An electronic copy of its annual audited consolidated financial statements that include a balance sheet, income statement, statement of changes in net assets, and cash flow statements with accompanying supplemental information in PDF format and submitted via the MHDO Hospital Data Portal (2) An electronic copy of its consolidating schedules for all entities to include a consolidating balance sheet, income statement, changes of net assets, and cash flow statements in PDF format and submitted via the MHDO Hospital Data Portal. (3) An electronic copy of its individual hospital(s) audited financial statements with additional accompanying supplemental information including details/schedule of revenue by inpatient and outpatient charges; and the deductions from revenue in PDF format and submitted via the MHDO Hospital Data Portal. B. Every parent entity and hospital shall annually complete a MHDO Standardized Accounting Template, as presented in Appendix A, for its unconsolidated and consolidated functions. The data contained in the electronic standardized accounting template shall be derived from the parent entity or hospital's most recently completed fiscal year. The templates shall be available for completion via an online form on the MHDO's web site Hospital Data Portal (https://mhdo.maine.gov/hospital_portal). Access to the template portal shall be restricted via a user name and password assigned to the person designated for certification under Section 5. C mplate shall be derived from the parent entity or hospital's most recently completed fiscal year. The templates shall be available for completion via an online form on the MHDO's web site Hospital Data Portal (https://mhdo.maine.gov/hospital_portal). Access to the template portal shall be restricted via a user name and password assigned to the person designated for certification under Section 5. C. Every multi-health system and hospital shall review and update annually an online form on the MHDO's web site Hospital Data Portal at https://mhdo.maine.gov/hospital_portal . The organizational chart will include the following information: The MHDO will prepopulate the baseline organizational information with existing data by 1/31/2020 and the health system will update the chart by April 30 of each year. The chart will be available at MHDO’s Hospital Data Portal (https://mhdo.maine.gov/hospital_portal ). Schedule for filing Every parent entity, or any other person as defined under section 1, required to file data with the MHDO in accordance with 22 M.R.S.A. §8709, shall file with the MHDO all required financial and supplemental data annually, not later than six months after its most recent fiscal year end in accordance with the following schedule: 4. Standards for data; notification; response A. Upon submission, each parent entity or hospital’s electronic file(s) of the MHDO Standardized Accounting Template(s) shall be reviewed by the MHDO for comparison to the submitted audited financial statements and other supplemental documents provided. B. Upon completion of the review, the MHDO will promptly notify each parent entity or hospital if discrepancies are found in the submitted data. The notification will specify the data fields and lines in the template which appear to be in conflict with financial data submitted. C. Upon receipt of the notification, each parent entity or hospital shall respond to the MHDO within 30 days with corrected data or with information clarifying the discrepancies. 5 tify each parent entity or hospital if discrepancies are found in the submitted data. The notification will specify the data fields and lines in the template which appear to be in conflict with financial data submitted. C. Upon receipt of the notification, each parent entity or hospital shall respond to the MHDO within 30 days with corrected data or with information clarifying the discrepancies. 5. Certification The Chief Financial Officer or appropriate responsible official of the parent entity or hospital shall attest to the correctness and accuracy of all data and documents submitted to the MHDO as required by this chapter. 6. Public access Information collected, processed and/or analyzed under this rule shall be released to the public in accordance with 22 M.R.S.A. §8707, sub-§§1 and 4 and Code of Maine Rules 90-590, Chapter 120: Release of Data to the Public. The MHDO may initiate studies and/or analyses of financial data submitted and merge it with clinical data as defined in 22 M.R.S.A. §8708. 7. Compliance The failure to file financial data in accordance with the provisions of this Chapter may be considered a violation under 22 M.R.S.A. §8705-A. ## Nearby sections - [90-590 Ch. 10 Ch. 10: Determination of Assessments](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_90_590_10.md) - [90-590 Ch. 50 Ch. 50: Prices for Data Sets, Fees for Programming and Report Generation, Duplication Rates](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_90_590_50.md) - [90-590 Ch. 100 Ch. 100: Enforcement Procedures](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_90_590_100.md) - [90-590 Ch. 120 Ch. 120: Release of Data to the Public](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_90_590_120.md) - [90-590 Ch. 125 Ch. 125: Health Care Information that Directly Identifies an Individual](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_90_590_125.md) - [90-590 Ch. 241 Ch. 241: Uniform Reporting System for Hospital Inpatient Data Sets and Hospital Outpatient Data Sets](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_90_590_241.md) - [90-590 Ch. 243 Ch. 243: Uniform Reporting System for Health Care Claims Data Sets](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_90_590_243.md) - [90-590 Ch. 247 Ch. 247: Uniform Reporting System for Non-Claims-Based Payments and Other Supplemental Health Care Data Sets](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_90_590_247.md) - [90-590 Ch. 270 Ch. 270: Uniform Reporting System for Quality Data Sets](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_90_590_270.md) - [90-590 Ch. 300 Ch. 300: Uniform Reporting System for Hospital Financial Data](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_90_590_300.md) - [90-590 Ch. 340 Ch. 340: Uniform Reporting System for Reporting 340B Drug Program Data Sets](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_90_590_340.md) - [90-590 Ch. 570 Ch. 570: Uniform Reporting System for Prescription Drug Price Data Sets](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_90_590_570.md) - [90-590 Ch. 630 Ch. 630: Uniform System for Reporting Baseline Information and Restructuring Occurrences for Maine Hospitals and Parent Entities](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_90_590_630.md) - [90-590 Ch. 730 Ch. 730: Interagency Reporting of Cancer Registry and Vital Statistics Data](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_90_590_730.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_90_590_300. 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