Kemp v. Bowen (In Re Visiting Nurse Ass'n of Western Pennsylvania)

OPINION AND ORDER

WARREN W. BENTZ, Bankruptcy Judge.

Background

Debtor, Visiting Nurse Association of Western Pennsylvania (“VNA”), filed its voluntary petition for relief under Chapter 7 on March 8, 1988. The facts in this case have been stipulated. VNA was a home care agency which provided home nursing services and which received its funding from the Secretary of Health and Human Services (“Medicare”) under a cost reimbursement arrangement. Periodic interim payments (“PIP”) were made by Medicare based on the prior year’s costs. At the end of the year, a reconciliation to actual cost was to…