Audited financial statements are the basic financial statements of an organization that have been examined by an independent certified public accountant (CPA). Audited financial statements include the basic financial statements of an organization along with an opinion from the auditor, indicating whether or not the financial statements present fairly the results of operations, financial position, and cash flows of the issuing entity.

Form 990 is an informational return that certain tax-exempt organizations must file with the Internal Revenue Service (IRS) on an annual basis. Form 990 is the primary tool of the IRS for gathering information about tax­ exempt organizations.

The Annual Hospital Questionnaire was developed to report basic facility and operating data including the types and amount of services provided by a hospital for state health planning purposes.

Disproportionate Share Hospital (DSH) is a federal program that seeks to increase health care access for the medically indigent. Georgia's DSH payments are distributed based upon each hospital's uncompensated cost of services provided to Medicaid patients and the uninsured. The Department of Community Health collects the information necessary to determine these payments annually via this survey.

A listing and certain information related to all real properties (land and buildings) owned by the hospital.

A listing and certain information related to any ownership or interest the hospital has in any joint venture, partnership or subsidiary company.

A listing and certain information related to the outstanding debt of the organization.

A report providing information related to the ending net assets of the organization including the purpose of any donor or otherwise restricted net assets.

A report listing the ten highest paid administrative positions including the compensation and benefits for each position.

Accreditation is the official review process administered by an approved national accreditation organization demonstrating the hospital's compliance with the conditions of participation from CMS and other established standards.

A copy of the hospital's financial assistance policy which provides information to patients disclosing the hospital's method for evaluating and discounting charges for services rendered when the patient meets certain financial criteria.