(Bloomberg) -- Health Management Associates Inc., an operator of 71 hospitals in the U.S., says its accounting procedures, including payments from government health programs, are being investigated by federal regulators.

The company received a subpoena April 25 from the Securities and Exchange Commission for documents including records of payments from Medicare and Medicaid, the U.S. health programs for the elderly and poor. The government also asked for data on revenue from privately insured or uninsured patients, the Naples, Fla.-based company said in a statement this month.

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