1. Whether the disallowance of $595,069 as an adjustment to administrative and general pooled costs related to a management
service organization, Home Health First, was proper?; 2. Whether the disallowance of $35,390 to remove the portion of Home
Health First management fees attributable to the cost of a deffered compensation plan for executives was proper.; 3. Whether
the disallowance of $351,012 as cost in excess of the physical therapy salary equivalency guidelines (SEGs) was proper.