Divine Providence Hospital v. Commonwealth, Department of Public Welfare

Opinion by

Judge Craig,

Divine Providence Hospital appeals from an order of the Office of Hearings and Appeals of the Pennsylvania Department of Public Welfare (DPW), sustaining DPW’s motion to dismiss the hospital’s appeal from an audit report and settlement.

*190The hospital provides nursing care services pursuant to the Pennsylvania Medical Assistance Program.1 At the close of each fiscal year, DPW conducts an audit of the hospital, and based on that audit, DPW reimburses the hospital fo.r certain, specified allowable costs.

On June 11,1981, DPW sent the hospital a copy of the audit report for the…