PELLEGRINI, Judge.
Mercy-Douglass Center, Inc. (Mercy-Douglass), on behalf of Stephen Smith Home for the Aged, appeals from a final order of the Office of Hearings and Appeals of the Department of Public Welfare (DPW) which rejected their appeal and disallowed a cost for directors' and officers' liability insurance under 55 Pa.Code § 1181.271(22).
Mercy-Douglass is a non-profit corporation which owns and operates Stephen Smith Home for the Aged, a provider...
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