Section He-C 1550.02 - Definitions(a) "Certified financial statements" means the annual financial statements that have been subject to an independent audit in accordance with generally accepted auditing standards, including a certificate of audit or the independent auditor report that expresses an opinion as to whether or not the accompanying financial statements are presented fairly in accordance with generally accepted accounting principles.(b) "Commissioner" means the commissioner of the New Hampshire department of health and human services or his or her designee.(c) "Confidential financial information" means any financial information filed either by a hospital or nursing home in accordance with data disclosure under RSA 126:25:. (1) That has not yet been revealed to persons other than:a. Employees, agents, or attorneys of the hospital;b. Persons or entities with which the hospital is jointly participating in an effort to obtain financing; andc. Persons or entities to which the hospital has applied for financing;(2) That would, if revealed, substantially, predictably, and adversely affect the ability of the hospital or its affiliated interests to obtain financing on reasonable terms in competition with others seeking similar types of capital; and(3) That could lawfully be concealed under applicable laws governing financial transactions.(d) "Department" means the New Hampshire department of health and human services.(e) "Financial statements" means documents including, but not limited, to a balance sheet, a statement of operations, a cash flow statement, and notes to financial statements, and, if applicable, consolidating and supplemental financial schedules.(f) "Health care facility" means a public or private, proprietary or not-for-profit entity or institution providing health services licensed under RSA 151:2 including, but not limited to: (1) Hospitals and infirmaries;(2) Home health care providers;(3) Laboratories performing tests or analyses of human samples;(4) Facilities or portions of a facility operating as an outpatient rehabilitation clinic, ambulatory surgical center, hospice, emergency medical care center, drop-in or walk-in care center, dialysis center, birthing center, or other entity where health care associated with illness, injury, deformity, infirmity, or other physical disability is provided;(5) Residential care facilities; and(6) Adult day care programs.(g) "Medicare cost report" means the annual cost report, specific to a facility type, that Medicare requires all Medicare-certified facilities to file with a Medicare fiscal intermediary.(h) "Settled" means that a medicare cost report has been adjusted after review or audit by the medicare fiscal intermediary.N.H. Admin. Code § He-C 1550.02
Amended by Volume XXXIX Number 10, Filed March 7, 2019, Proposed by #12723, Effective 2/14/2019, Expires 8/13/2019.