(1) A provider shall file a revised disclosure statement with the department before 120 days after the day on which the provider's fiscal year ends.
(2) The revised disclosure statement shall revise, as of the end of the provider's fiscal year, the information required by this part.
(3) The revised disclosure statement shall describe any material differences between: (a) the estimated income statements filed under Section 31A-44-307 as a part of the disclosure statement the provider filed after the start of the provider's most recently completed fiscal year; and (b) the actual result of operations during that fiscal year with the revised estimated income statements filed as a part of the revised disclosure statement.
(a) the estimated income statements filed under Section 31A-44-307 as a part of the disclosure statement the provider filed after the start of the provider's most recently completed fiscal year; and
(b) the actual result of operations during that fiscal year with the revised estimated income statements filed as a part of the revised disclosure statement.
(4) A provider may revise the provider's disclosure statement and may file a revised disclosure statement at any time if, in the provider's opinion, a revision is necessary to prevent a disclosure statement from containing a material misstatement of fact or omitting a material fact required by this part.
(5) The department: (a) shall review the disclosure statement for completeness; and (b) is not required to review the disclosure statement for accuracy.
(a) shall review the disclosure statement for completeness; and
(b) is not required to review the disclosure statement for accuracy.
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