We have two clinics and will soon add a third. Should we keep separate financials - balance sheet, profit/loss, total charges, gross receipts, and so on - at each site, or have one total report?

It's really up to you, but most practices maintain the same financial statements for the practice, but separate management reports by site. That way, you don't have to allocate every penny of expenses, but you're also maintaining management information for each site.

We have two clinics and will soon add a third. Should we keep separate financials — balance sheet, profit/loss, total charges, gross receipts, and so on — at each site, or have one total report?