A provider shall compute operating reserves for each facility as of the end of the facility’s most recent fiscal year. When a provider files an application for a renewal certificate of registration, the provider shall show compliance with operating reserve requirements by including with the application: a letter to the Department from a certified public accountant that states the amount set aside; or a certified financial statement that states the amount set aside. A provider may apply toward the operating reserves required by § 10-420(b) of this subtitle any reserves, except debt service reserves, that are maintained under applicable financing document requirements if the reserves are available to the provider to meet the facility’s operating expenses. For the purpose of computing a provider’s operating reserves, investments held to the credit of the reserves shall be calculated at their market value as of the end of the provider’s most recent fiscal year for which a certified financial statement is available.