§ 6211.46. Financial statement.

 (a)  Agencies operating facilities in different locations with a consolidated financial report shall designate cost centers for each location in the statement of financial activities. In addition, information accompanying the financial statement shall include the basis used in allocating income and expenses to each location.

 (b)  Financial statements are subject to field audits by the auditing staff from the Department or other responsible State and Federal auditing units.

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