At the end of the fiscal year for a facility, at least 120 days following a merger or a consolidation, and at any other interval that the Commission sets, the facility shall file: A balance sheet that details its assets, liabilities, and net worth; A statement of income and expenses; The most recent Form 990 that the facility filed with the Internal Revenue Service; and Any other report that the Commission requires about costs incurred in providing services. A report under this section shall: Be in the form that the Commission requires; Conform to the uniform accounting and financial reporting system adopted under this subtitle; and Be certified by the facility’s certified public accountant. If the Commission requires, responsible officials of a facility also shall attest that, to the best of their knowledge and belief, the report has been prepared in conformity with the uniform accounting and financial reporting system adopted under § 19–211 of this subtitle.