On May 13, 1982 petitioner filed its 1981 residential health care facility cost report with the Department of Health (hereinafter DOH). The cost report, prepared pursuant to the Residential Health Care Facility Uniform Reporting System, served as the basis for computing petitioner's Medicaid reimbursement rates for 1983, 1984 and 1985. On November 1, 1982, DOH issued petitioner's initial 1983 Medicaid reimbursement rate in which the cost...
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