METZGER, Judge.
The Colorado Department of Social Services (Department), the Colorado Board of Social Services (Board), George S. Goldstein, Director of the Department of Social Services, Don P. Stimmel, Hearing Officer, the Colorado Department of Administration, and the State of Colorado (defendants), appeal a declaratory judgment which required the Department to recalculate Medicaid rates for the facilities of plaintiff, Geriatrics, Inc., based on oxygen expenses...
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