US · guidance
CMS Pub. 100-11, ch. 15, § 70.5
Annual Reporting Requirements
CMS requires the PACE organization to submit an annual financial statement with
appropriate footnotes no later than 180 days after the end of the organization’s fiscal
year. The financial statement must be certified by an independent certified public
accountant and, at a minimum, include the following items:
• Certification statement;
• Balance sheet;
• Statement of revenues and expenses; and
• Source and use of funds statement.
[42 CFR § 460.208(a) and (b)]
History
(Rev. 2, Issued: 06-09-11; Effective: 06-03-11; Implementation: 06-03-11)
Provenance
- Source
- cms.gov
- Retrieved
- 2026-08-25
- Edition
- iom-2026-08-25
- Content hash
a63d8aee822c47da7877efcf4a16371378536f82e1b99be5e679f24e7b5fa1a0
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