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contractual bases of the criteria;

(2) findings that state the facility’s noncompliance with applicable statutes, regulations, or contractual requirements, and that state calculation or reporting errors;

(3) a revised year-end report if the report identifies changes that should be made in the year-end report; and

(4) other findings as determined by the department. (h) A facility shall produce items to be desk-reviewed or audited by the department at a location within the state or at another place agreed upon by the department and the facility. (i) For purposes of this section,

(1) “auditor” means the department’s officials, employees, contractors, agents, and any other person acting on the department’s behalf in conducting an audit of a facility;

(2) “desk review” means the department’s review that is conducted without the auditor visiting the facility being desk-reviewed for the purpose of conducting tests or the initial phase of a field audit;

(3) “facility” means the same entities listed in the definition of “facility” in 7 AAC 160.990 and includes all of a facility’s affiliated or otherwise related persons that possess documents or other information related to the entity that is subject to audits under this section;

(4) “field audit” means the department’s audit that includes at least one facility visit by the auditor for the purpose of conducting audit tests;

(5) “rate year” means the prospective payment year of a facility, based upon that facility’s fiscal year;

(6) “facility audit” means a systematic inspection of accounting and statistical records of a facility, including analyses, tests, and confirmations. (Eff. 2/1/2010, Register 193; am 1/1/2024, Register 248) Statutory Authority: Authority: AS 47.05.010 AS 47.07.071

AS 47.07.070 AS 47.07.074 7 AAC 150.210. Procedure for establishment of rates.