Department of Employment v. St. Alphonsus Hospital

McFADDEN, Chief Justice.

St. Alphonsus Hospital is a qualified nonprofit organization which has elected to be a cost reimbursement employer under the terms of the Idaho Employment Security Act, I.C. § 72-1349(f). In 1974, two former employees of St. Alphonsus Hospital were determined by the Department of Employment to be eligible for unemployment compensation and they were paid accordingly. The Department later decided that the claimants were ineligible and that payments had been improper, but nevertheless *284attempted to charge St. Alphonsus for the erroneous payments. After the determination…