(a) “Act” means the Health Data and Advisory Council Consolidation Act set forth in Chapter 1, Part 5 of Division 107 (commencing with Section 128675) of the Health and Safety Code.

(b) “Unrestricted funds” means funds which bear no external restrictions as to use or purpose: i.e., funds which can be used for any legitimate purpose designated by the governing board as distinguished from funds restricted externally.

(c) “Restricted funds” means funds restricted by donors or grantors for specific purposes. The term refers to plant replacement and expansion, specific purpose and endowment funds.

(d) “Long-term care facility” and “long-term care facilities” mean all skilled nursing facilities, intermediate care facilities, intermediate care facilities/developmentally disabled, and congregate living heath facilities licensed pursuant to Chapter 2 (commencing with Section 1250) of Division 2, Heath and Safety Code.

(e) “Preponderance” means 51 percent or more of gross in-patient revenue. This definition also applies to Section 128760 of the Health and Safety Code.

(f) “Director” means the Director of the Office of Statewide Health Planning and Development.

(g) “Health facility” or “health facilities” means all health facilities required to be licensed pursuant to Chapter 2 (commencing with Section 1250) of Division 2 of the Health and Safety Code.

(h) “Health facility gross operating cost for the provision of health care services” (Section 127280(a), Health and Safety Code) means total patient-related operating expenses as reported to the Office for the fiscal years ending on or before June 30 of the previous calendar year on:

(i) “New health facility” means any health facility beginning or resuming operations for the first time within a 12-month period.

(j) Disclosure reports, extension requests, appeal petitions, and other items are deemed to have been “filed” or “submitted” with the Office:

(k) “Hospital accounting manual,” “manual for hospitals” and “hospital manual” mean the “Accounting & Reporting Manual for California Hospitals” published by the Office and more particularly described by Section 97018 of this Chapter.

(l) “Long-term care manual,” “manual for long-term care facilities,” and “LTC manual” mean the “Accounting and Reporting Manual for California Long-term Care Facilities” published by the Office and more particularly described by Section 97019 of this Chapter.

(m) “Owner” means any individual or organization having a five percent or more equity interest, direct or indirect, in the entity licensed as a health facility.

(n) “Office” and “OSHPD” mean the Office of Statewide Health Planning and Development.

(o) “Licensee” means the person, firm, partnership, association, corporation, political subdivision of the state, or other governmental agency within the state licensed to operate a health facility.

(p) “Home office” means the office of the controlling organization. A home office generally incurs costs and provides services to or on behalf of the individual health facility.

(q) “SIERA” means the Office's System for Integrated Electronic Reporting and Auditing that is the secure online transmission system through which reports are submitted and corrected, and report extension requests are submitted using an internet web browser. SIERA is available on the Office's internet web site at: https://siera.oshpd.ca.gov.