A.__A substantial number of providers of health care or community services in Maine incur costs of similar magnitude, frequency, quantity or price level to the costs under review.

B.__The expenditure is reasonably incurred to produce, accomplish, facilitate or compensate persons for providing an item or service related to the purpose of a program or activity for which the State has contracted or for which the State otherwise provides payment.

C.__The expenditure is comparable to one incurred by a department or agency of the State responsible for services or programs similar to those to which the finding applies.

D.__The expenditure, when considered in combination with all amounts expended for the program under review, results in an overall cost that is reasonable relative to other providers of the same or similar items or services, taking into account any special needs of the population served and any innovative or specialized services offered by a particular provider.

5.__Employee compensation and benefit costs.__In evaluating the reasonableness and allowability of employee wages, salaries and benefits, the department shall apply the following criteria.

A.__The department may not disallow any employee benefits, wages or salaries, or any expenditures as described in paragraph B, if the total of employee salaries, wages, benefits and expenses described in paragraph B is less than or equal to the total cost of wages, salaries, benefits and expenses described in paragraph B for employees of the State performing similar functions.__This paragraph may not be construed to require disallowance of greater compensation costs that are otherwise reasonable under applicable facts and circumstances.

B.__The department shall modify its rules governing MaineCare reimbursement and reimbursement pursuant to grants, contracts or otherwise for health care providers and other agencies providing community services.__The office of audit shall interpret any existing provisions of the