MEMORANDUM OPINION
TURK, Chief Judge.
Plaintiff, the Commonwealth of Virginia (hereinafter the "Commonwealth"), appealed on behalf of Commonwealth's agency, the Virginia Department of Medical Assistance Services (hereinafter "DMAS"), a decision by the Grant Appeals Board (hereinafter the "Board") of the Department of Health and Human Services (hereinafter "HHS"). The Board's decision upheld a disallowance...
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