Belshe

Appellant Little Company of Mary Hospital (Hospital) provides inpatient services under the California Medical Assistance Program (Medi-Cal). The Hospital unsuccessfully sought a writ of mandate to direct respondent Director of the California Department of Health Services (Department) to rescind as untimely the revised final settlement of the Hospital’s Medi-Cal reimbursement for the 1984 fiscal year. We affirm the judgment.

Background

The method by which the Department reimburses Medi-Cal hospital providers is explained in detail in Robert F. Kennedy Medical Center v. Belshé (1996) 13 Cal.4th 748, 751-752 [ 55 Cal.Rptr.2d 107 , 919 P.2d 721 ] (Kennedy). Briefly stated, Medi-Cal hospital providers receive interim estimated payments of Medi-Cal reimbursement during each fiscal year, with retroactive adjustments occurring at the end of each fiscal year when actual costs are known. (Cal. Code Regs., tit. 22, §51536, subds. (c)(2) & (d).) Within four months of the end of each fiscal year, the hospital submits a cost report based on actual costs. ( 42 C.F.R. § 413.24 (f)(2) (1996).) The Department makes a tentative settlement based on the hospital’s unaudited cost report,…