OPINION
KLAPHAKE, Judge.
Relators Sleepy Eye Care Center, Crystal Care Center, Maplewood Care Center, Edina Care Center, and Volunteers of America, Inc., by requesting a contested case hearing, appealed a Minnesota Department of Human Services (DHS) disallowance of certain costs claimed by relators for reimbursement under the Minnesota Medical Assistance program. See Minn.Stat. §§ 256B.41-.50 (1996); Minn. R. 9549.0010-.0080 (1995).
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