OPINION BY JUDGE COLINS, July 19, 1988:
Messiah Village (petitioner) appeals from an order of the Department of Public Welfare, Office of Hearings and Appeals (DPW), which denied petitioner's appeal from audit adjustments made to the Medicaid Cost Report filed by petitioner for the year ending June 30, 1984, for its skilled nursing facility.
Petitioner's appeal challenged the propriety of DPW's offset of interest income earned by petitioner's Endowment Fund...
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