Creates provider financial reporting requirements “to bring about a review as to the reasonableness of the costs of health care services.” Each covered facility must publish a legal advertisement in a qualified newspaper detailing the facility’s assets and liabilities, income and expenses, profit or loss for the period reported, and a statement of ownership. The facility is also required to file with the health care authority board a statement of services available; the total financial need of the facility and the resources with which it expects to meet such needs; the facility chargemaster; a statement of reports made to the federal health care financing administration; a statement of all charges, fees or salaries rendered to the covered facility exceeding a defined sum; a copy of all tax returns; and other cost reports as the board may require. Reports made to the board under this section shall be made available to the public upon request.