Sta-Home Home Health Agency, Inc. v. Donna E. Shalala, Secretary of U.S. Department of Health and Human Services

RHESA HAWKINS BARKSDALE, Circuit Judge:

This appeal, arising out of the denial of Medicare program reimbursement to Sta-Home Home Health Agency, Inc., for that portion of salaries deducted from the pay checks of its employees and retained by it, concerns whether the Secretary of the Department of Health and Human Services reasonably interpreted applicable statutes and regulations to conclude that an employee’s gross salary is not a reimbursable “reasonable cost” to the extent that a portion of the salary is never paid to the employee. The district court upheld the Secretary, and we AFFIRM.

I

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