SMITH, Judge.
Appellant, which operates an intermediate care facility for the mentally retarded, challenges a final order disallowing certain Medicaid reimbursements. We affirm in part and reverse in part.
The Department of Health and Rehabilitative Services (HRS), the appellee, disallowed approximately $75,000 in items claimed in the 1985 Medicaid cost report filed by appellant for the purpose of reimbursement under the ICF/MR (Intermediate Care Facilities...
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