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the cost reports submitted during the time period preceding the June 15 due date of the fee. (d) The department will establish the administrative fee as follows:

(1) the first administrative fee per Medicaid emergency medical transport is the state general fund cost of the SEMT program starting from October 9, 2021 until the following March 31 after the first SEMT cost reports are submitted to the department, divided by the number of SEMT Medicaid emergency medical transports that is obtained from the Medicaid Management Information System (MMIS), described in 42 C.F.R. 433.111(b), as determined after the cost report submission for the SEMT providers for the service period matching the cost reports submitted during the same time period as the state general fund costs;

(2) in subsequent years, the administrative fee is the state general fund cost of the SEMT program during the most recent April 1 through March 31, divided by the number of SEMT Medicaid emergency medical transports that is obtained from the Medicaid Management Information System (MMIS), as determined after the cost report submission for the SEMT providers for the service period matching the cost reports submitted during the same time period as the state general fund costs. (e) The fee is due for each participating provider on or before June 15 of each year that the provider participates. (Eff. 10/9/2021, Register 240) Statutory Authority: Authority: AS 47.05.010 AS 47.07.040 AS 47.07.085 7 AAC 145.799. Definitions. In 7 AAC 145.750 — 7 AAC 145.799,

(1) “allowable cost” means an expenditure that meets the test of the appropriate Executive Office of the President of the United States’ Office of Management and Budget (OMB) circular;

(2) “cognizant agency” means the federal agency with the largest dollar value of a direct federal award with a governmental unit or component;

(3) “department” means the Department of Health;

(4) “desk review” means an analysis of cost report data submitted by a provider to determine whether costs are reasonable and allowable for reimbursement under federal and state