Review of General and Administrative Costs Claimed by Visiting Nurse Association of Metro Atlanta

EXECUTIVE SUMMARY:

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.