Myers

Petitioner and appellant County of Santa Clara (hereinafter County or appellant) appeals from a judgment of the Superior Court of the *687 City and County of San Francisco denying the County’s petition for a writ of mandate directing respondent Director of the California Department of Health Services to allow the County to reopen the County’s Medi-Cal cost report or to file a late appeal to the Medi-Cal audit settlement for the fiscal year ending June 30, 1975.

The Social Security Act provides for federal funds for medical assistance to low income individuals directly through Medicare and through state governments (Medicaid) on a 50 percent matching-fund basis. The Medicaid health care program established in California is known as Medi-Cal and operates under the California Department of Health Services (Department). Medi-Cal pays the reasonable cost of in-patient hospital services based on an annual cost report (cost report) prepared by the health care provider and filed with the Department. The cost report is subject to review and auditing by the Department prior to any financial settlement with the provider. The federal Medicare reimbursement system similarly provides…