CRAIG, President Judge.
Community Country Day School (CCDS) appeals a decision by the Secretary of Education dismissing exceptions filed by CCDS and ordering the school to reimburse the Department of Education $120,884.04 for overpayments received by CCDS for the tuition and maintenance of approved special education pupils enrolled at the school during fiscal years 1981-82, 1982-83, 1983-84 and 1984-85.
The parties have stipulated to the following facts. CCDS...
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