District Court, D. Massachusetts September 22, 1992, Civ. A. No. 89-1213-T (Commonwealth v. Sullivan)

MEMORANDUM

TAURO, Chief Judge.

I

BACKGROUND

The Commonwealth of Massachusetts (“Commonwealth”) seeks reimbursement from the United States Department of Health and Human Services (“HHS”) for payments made into a pension reserve fund during fiscal years 1985 and 1986.1 The Commonwealth alleges an underrecovery of $32.2 million in federal funds.