1. Whether CMS is precluded from recovering the alleged overpayments from the Provider's fiscal year end 12/31/97 and 10/31/98
cost reports due to the Intermediary's issuance of the Notice of Program Reimbursement over ten years after the cost report
year ends.; 2. Whether the Intermediary improperly disallowed bad debts claimed and costs related to the hospital's unduplicated
census for fiscal year ends 12/31/97 and 10/31/98.