Relates to adult care facility financial statements

This bill requires adult care facilities to include an independent review of their financial statements, ensuring the documents accurately reflect the facility's financial operations and position. The requirement applies to facilities with more than nine residents, while smaller facilities with nine or fewer beds are exempt from this rule. Although the bill initially proposed a full "opinion" from an accountant, a substitute version now specifies a "review" performed according to established accounting standards. The legislation also allows the state department to request a full opinion from any facility if they determine it is necessary for oversight purposes.