In California Assn. of Nursing Homes etc., Inc. v. Williams (1970) 4 Cal.App.3d 800, the Court rejected a contention that Welfare and Institutions Code section 14105 expressed a statutory offer which could culminate in a contract between the state and an offeree. ( Id., at p. 817.) The Court there invalidated a regulation governing rates of reimbursement of long-term care facilities under the Medi-Cal program because it was improperly promulgated. We rejected the nursing home's claim of a statutory contractual entitlement to retroactive payment of the "reasonable cost" of care. The Court said: "A statute fixing government payments may amount to an offer which, when accepted by performance, culminates in a contract between the government and the offeree. ( County of San Luis Obispo v. Gage (1903) 139 Cal. 398, 406-407.) para. Sections 14104 and 14105 . . . do not express a statutory offer. They fix no scale of payment, but only a standard, i.e., reasonable cost, for an administrative regulation fixing a rate or rate formula. Despite the standard's verbal simplicity, its expression in a regulation involves '"highly technical matters requiring the assistance of skilled and trained experts and economists and the gathering and study of large amounts of statistical data and information."' To say that an increased rate is reasonable does not mean that the rate preceding it was unreasonable. The reasonable cost standard allows so many variables that administrative implementation is indispensable to the creation of financial claims in specific amounts. The statutes do not amount to an offer in the contractual sense." ( Williams, supra, 4 Cal.App.3d at pp. 817-818.)