1.(A) - Did the Intermediary properly apply the low occupancy adjustment in Centers for Medicare and Medicaid Services ("CMS"
formerly called the Health Care Financing Administration ("HCFA")) Transmittal No. 378, Section 2534.5.A?; 1.(B) - Was CMS'
refusal to grant an exception for that portion of the Provider's per diem costs which do not exceed 112 percent of the total
peer group mean cost proper? - on the record; 2. - Was the Intermediary's adjustment eliminating the community education director's
salary proper? - on the record.