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(51) “specialty hospital” means a rehabilitation hospital that is operated primarily for the purpose of inpatient care assisting in the restoration of persons with physical disabilities; (52) “SPEP DSH” means a single point of entry psychiatric DSH; (53) “state” means the State of Alaska; (54) “swing-bed day” means a calendar day related to a hospitalization for treatment of a patient whose hospital level of care is reduced to nursing facility level without a physical move of the patient; (55) “swing-bed rate” means a rate set under 7 AAC 150.160(k); (56) “terms of issuance” means the terms specified by a certificate of need describing the nature and extent of the activities authorized by the certificate; (57) “uninsured care” means services provided to patients without health insurance or another source of third-party payments that applied to services rendered during the qualifying year; (58) “year-end report” means the report submitted to the department that contains the following:

(A) the uniform Medicare cost report as submitted to the Medicare intermediary;

(B) the Medicare home office cost statements and any audit performed by Medicare of those statements, if applicable;

(C) the Medicare provider cost report payment questionnaire;

(D) any supporting schedules sent to the Medicare intermediary with the Medicare cost report;

(E) audited financial statements specific to the reporting facility and matching the time period of the Medicare cost report that identify the facility’s financial information;

(F) audit adjustments made by the financial statement auditors;

(G) reconciliation of the audited financial statements to the Medicare cost report worksheet A;

(H) the post-audit working trial balance;

(I) reconciliation of the post-audit working trial balance to the Medicare cost report worksheets A, A-8, C, and G series;

(J) appropriate Medicaid reporting forms from the Medicaid Hospital and Long-Term Facility Reporting Manual, adopted by reference in 7 AAC 160.900. (Eff. 2/1/2010, Register 193; am 11/10/2018, Register 228; am 1/1/2024, Register 248)