(1) The audit or review for compliance with GAAP for items (1) through (5) in subsection (c) shall be in accordance with GAAS and SSARS.

(2) Items (6) and (7) in subsection (c) shall be reviewed for compliance with the Accounting and Reporting Manual for California Long-Term Care Facilities, incorporated by reference in Section 97019.

(1) A balance sheet detailing the assets, liabilities, and net worth at the end of the fiscal year.

(2) A statement of changes in equity, also referred to as a statement of retained earnings, for the fiscal year.

(3) A statement of income, expense, and operating surplus or deficit for the fiscal year.

(4) A statement of cash flows, including ongoing and new capital expenditures and depreciation.

(5) A combined financial statement that includes all entities reported in the consolidated financial report, unless the organization is prohibited from including a combined financial statement in a consolidated financial report pursuant to a state or federal law or regulation or a national accounting standard. When applicable, the organization must disclose to the office the applicable state or federal law or regulation or national accounting standard.

(6) A Statement of Patient Census by payer.

(7) A Statement of Patient Revenue by payer and by routine and ancillary revenue center.

(1) All related parties in which the organization has an ownership or control interest of 5 percent or more and that provide any service, facility, or supply to the skilled nursing facility.

(2) Unrelated parties that provide services, facilities, or supplies to the skilled nursing facility or facilities that are operated, conducted, owned, managed, or maintained by the organization, including, but not limited to, management companies and property companies, and that are paid more than two hundred thousand dollars ($200,000) by the skilled nursing facility.