W. Va. Code R. § 65-12-3
The board administers several different statutory programs. Two of those programs are involved in this interpretive rule. First, the West Virginia Health Care Cost Review Authority Act, W. Va. Code '16-29B-1 et seq., provides for a uniform system of accounts and financial reporting (section 17), for an annual financial reporting (section 18), and for a utilization review and quality assurance program (section 23). Second, the West Virginia Health Care Facility Financial Disclosure Act, W. Va. Code '16-5F-1 et seq., requires the annual publication and filing of certain financial reports as well as permitting the board to develop other requirements. The purpose of this interpretive rule is to express the board's interpretation of these provisions regarding free-standing acute-care psychiatric hospitals and free standing rehabilitation hospitals.
W. Va. Code R. § 65-12-3