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C.__Whether the expenditure is comparable to an expenditure  |  | made by a department or agency of the State responsible for  |  | services or programs similar to those to which the finding  |  | applies; and |  
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 |   | | D.__Whether the expenditure is consistent with meeting  |  | special needs of the population served through innovative or  |  | specialized services offered by a particular provider. |  
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 |   |  | 3.__Employee compensation and benefit costs.__In evaluating  |  | whether employee wages, salaries and benefits are reasonable and  |  | allowable, the department may not disallow the costs of any  |  | employee benefits, wages or salaries if the total of those costs  |  | is reasonable under the criteria set forth in subsection 2. |  
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 |   |  | 4.__Other expenses. The department shall modify its rules  |  | governing MaineCare reimbursement and other reimbursements  |  | pursuant to grants, contracts or agreements for health care  |  | providers and other agencies providing community services to  |  | allow, to the extent permitted by applicable federal law, the  |  | costs of employee information publications, health or first-aid  |  | clinics or infirmaries, recreational activities, employee  |  | counseling services and any other expenses incurred in accordance  |  | with the health care provider or other agency's established  |  | practice or custom for the improvement of working conditions,  |  | employer-employee relations, employee morale and employee  |  | performance. |  
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 |   |  | Sec. 3.  22 MRSA §42, sub-§7, ¶A, as enacted by PL 2001, c. 666, Pt. C,  |  | §1, is amended to read: |  
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 |   | | A.  The department shall allow a provider 60 days after the  |  | provider's receipt of an audit report, examination report or  |  | other audit determination to seek informal review of that  |  | determination.  The department shall give to the provider  |  | involved in an informal review decision written notice of  |  | the informal review decision and of the appeal process and  |  | the time period for filing a notice of appeal.  The  |  | department shall allow an additional 60 days for a provider  |  | to request an appeal hearing for review of the department's  |  | informal review decision. |  
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 |   |  | Sec. 4.  22 MRSA §42, sub-§7, ¶F, as enacted by PL 2003, c. 419, §2, is  |  | amended to read: |  
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 |   | | F.  By July 1, 2004 the department shall make available on its  |  publicly accessible site on the Internet website the decisions in  |  | all MaineCare provider appeals beginning January 1, 2004,  |  | including the recommendations of the  |  
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