(b) The request for hearing shall be in writing and shall be delivered or mailed to the appropriate official of the Office of Administrative Hearings. It shall specify by number and date the final audit report which is to be the subject of the hearing and shall include the following additional information:

1. (1) the specific item or items to which objections are made;
2. (2) the factual basis for the objections; and
3. (3) any legal authority for the objections.

(c) When a timely request for a hearing has been made, a hearing shall be held, except when the request has been withdrawn or abandoned by the provider.

1. (1) A request for a hearing shall be considered withdrawn only upon receipt of a written statement or by the making of a statement on the record at the hearing by the provider or by the provider's attorney or representative.
2. (2) A request for a hearing shall be considered abandoned if, without good cause, neither the provider nor the provider's attorney or representative appears at the time and place designated for the hearing.

(d) Upon receipt of a request for a hearing, the Office of Administrative Hearings shall forward a copy of the request to the executive director, and:

1. (1) designate a hearing officer to hear the matter;
2. (2) establish a time and place for such hearing;
3. (3) notify the provider, contractor and executive director of the time and place of such hearing at least 15 days before the commencement of the hearing; and

4. (4) include in a notice of hearing a statement:

   1. (i) of those issues which are controverted and to be determined at the hearing;
   2. (ii) of the provider's rights to be represented by an attorney or other representative, to cross-examination, to present evidence and produce witnesses on the provider's own behalf; and
   3. (iii) that the burden of proof at the hearing shall be on the provider as the appellant.