On August 1, 2012, a federal district court in Florida reversed an HHS determination that Teamcare Infusion Orlando, Inc., a pharmacy that also provides durable medical equipment ("DME"), received more than $1.6 million in overpayments for claims submitted for DME. The court agreed with one of the arguments advanced by Teamcare and concluded that the amount of the overpayment was not supported by substantial evidence. A program safeguard contractor ("PSC") made the initial determination that Teamcare was responsible for more than $1.6 million in overpayments for claims submitted for DME. PSC calculated the overpayment by extrapolating data from an audit of a random sample. The overpayment determination was upheld by a Medicare qualified independent contractor, an ALJ, and the Medicare Appeals Council. The court noted, however, that the record did not include the audit performed by PSC, its initial determination, the total universe of claims reviewed, any information about the random sample, or how the data was extrapolated to arrive at the overpayment. Moreover, at each level of administrative review, the agency reviewer created a separate spreadsheet detailing the claims and beneficiaries at issue—all representing different numbers of claims and beneficiaries. In reversing, the district court concluded that based on the record, it would be "nearly impossible" to "conduct any meaningful review."