Dissenting Opinion by
Judge Doyle:I respectfully dissent. The Department of Public Welfare (DPW) cannot have it both ways; it cannot by regulation order the provider to continue a patient’s care at the higher level, and by the same regulation deny the provider the reasonable cost of that care when the provider itself has not appealed. I cannot agree with the majority that the services were unnecessary; the services were necessary because DPW ordered the provider to provide them.