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(b) Each August 1, the department will publish a list of target providers on the department’s website and on the Alaska Online Public Notice System (AS 44.62.175). The department will establish target providers as follows:

(1) the department will establish the list of target providers using

(A) the department’s Rate-Setting Methodology for Personal Care Services, Community First Choice Services, Long-Term Services and Supports Targeted Case Management Services, and Waiver Services, adopted by reference in 7 AAC 160.900;

(B) Medicaid units of service; and

(C) a time period consisting of the state fiscal year that precedes the state fiscal year that ends in the calendar year in which the list is published;

(2) in the list of target providers

(A) for each target provider, the department will indicate if the target provider shall prepare in that reporting cycle a full annual report as described in (c) of this section or a reduced annual report as described in (d) of this section; and

(B) if the target provider’s federal tax identification number received less than $750,000 in Medicaid revenue related to personal care services, Community First Choice services, or home and community-based waiver services in the state fiscal year that precedes the state fiscal year that ends in the calendar year in which the list is published;

(3) a target provider shall complete and submit an annual report to the department not later than eight months after the end of the target provider’s fiscal year that ends in the calendar year in which the list is published;

(4) a state-owned and operated provider cannot be a target provider. (c) A full annual report consists of

(1) a cover sheet or letter signed by the chief executive officer indicating that the submitted information is complete and accurate to the best of the officer’s knowledge;

(2) audited financial statements completed in accordance with generally accepted auditing standards (GAAS) or generally accepted government auditing standards (GAGAS);

(3) a post-audit working trial balance that ties to the audited financial statements;

(4) a completed statistics worksheet from the department’s Cost Survey, adopted by reference in 7 AAC 160.900; the target provider shall complete the worksheet in accordance with the Cost Survey 2016 Instructions, adopted by reference in 7 AAC 160.900, and shall submit a completed worksheet regardless of whether the department requests a complete cost survey; and

(5) a complete cost survey report, including a reconciliation of the post-audit working