26-3709. AUDITS. Each provider upon annual renewal of registration shall provide to the director certified audited reports of the financial condition of the facility and shall amend the disclosure required by section 26-3704, Idaho Code, as necessary. The annual audited reports shall be prepared by or under the supervision and direction of a certified public accountant according to generally accepted accounting principles and shall contain such additional information as may be required by the director. The annual renewal of registration shall be filed with the director not later than ninety (90) days after the close of the provider’s fiscal year as used for state income tax purposes.
History:
[26-3709, added 2005, ch. 265, sec. 15, p. 822.]
Structure Idaho Code
Chapter 37 - IDAHO CONTINUING-CARE DISCLOSURE ACT
Section 26-3701 - SHORT TITLE.
Section 26-3702 - STATEMENT OF PURPOSE.
Section 26-3703 - DEFINITIONS.
Section 26-3704 - REGISTRATION — ANNUAL FEE.
Section 26-3705 - DISCLOSURE STATEMENT OF FINANCIAL RESPONSIBILITY.
Section 26-3706 - SPECIFICATION FOR RESIDENCE CONTRACTS.
Section 26-3707 - ESCROW — TRUST — SURETY BOND — COLLECTION OF DEPOSITS.
Section 26-3708 - CROSS-COLLATERALIZATION PROHIBITED.
Section 26-3710 - CIVIL LIABILITY.
Section 26-3711 - INJUNCTIONS.
Section 26-3712 - DENIAL, SUSPENSION, REVOCATION OF REGISTRATION — GROUNDS.