MASTERSON, J.
Appellant Redding Medical Center requested reimbursement from respondent, the California Department of Health Services (sometimes "DHS"), for the portion of hospital equipment expenses Redding claimed were attributable to services provided to Medi-Cal patients. DHS auditors later concluded that the instructions followed by Redding in making its request, which required use of a statistical surrogate to calculate the extent of Medi-Cal usage, were inapplicable...
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