SMITH, Judge.
This is an appeal and a cross-appeal of a final order of the Division of Administrative hearings concerning Medicaid reimbursement to nursing home facilities. We affirm the appeal as well as the cross-appeal.
Health Care and Retirement Corporation of America, Inc., (HCR) owns and operates seven nursing homes in Florida which accept Medicaid patients. Accordingly, HCR periodically files with HRS a cost report (HRS 1542), regarding each facility...
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