U.S. flag

An official website of the United States government

Dot gov

The .gov means it's official.
Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you're on a federal government site.


The site is secure.
The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

Skip to Content

Department of Health and Human Services

Office of Inspector General -- AUDIT

"Review of General and Administrative Costs Claimed by Visiting Nurse Association of Metro Atlanta," (A-04-94-01081)

October 12, 1995

Complete Text of Report is available in PDF format (1.6 mb). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


This final report identifies unallowable General and Administrative costs of $516,632 claimed by the Visiting Nurse Association of metro Atlanta (VNA). About 78 percent of these costs were allocated to the Medicare program. Medicare regulations generally require that to be allocable, costs must be reasonable, necessary for the maintenance of the health care entity, and related to patient care. Our review showed that VNA claimed both home office and provider level costs that were unallowable according to Medicare regulations.