Fair Winds Manor v. Commonwealth

OPINION

ZAPPALA, Justice.

Fair Winds Manor, Inc. (Appellant) a privately owned skilled nursing and intermediate care facility, appeals a Commonwealth Court order 100 Pa.Cmwlth. 139, 514 A.2d 642, affirming an order of the Director, Office of Hearings and Appeals (Director) of the Pennsylvania Department of Public Welfare (DPW). The Director’s order denied Appellant’s exceptions to DPW audit findings that disallowed certain Medical Assistance reimbursements. 1 We granted the Appellant’s petition for allowance of appeal to review DPW’s denial of a step-up basis for depreciation of leased…