4. Details of Certain Balance Sheet Accounts

Prepaid expenses and other current assets consisted of the following:


		June 30, 2017		December 31, 2016
		(Amounts in Thousands)
Prepaid health insurance (1)	$	1,363	$	2,238
Prepaid workers' compensation and liability
insurance		311		1,190
Prepaid rent		474		568
Workers' compensation insurance receivable		520		747
Other		1,216		1,255
	$	3,884	$	5,998

Accrued expenses consisted of the following:


		June 30, 2017		December 31, 2016
		(Amounts in Thousands)
Accrued payroll	$	15,283	$	17,509
Accrued workers' compensation insurance		12,517		12,823
Accrued health insurance (1)		4,288		4,092
Indemnification reserve (2)		419		419
Accrued payroll taxes		1,293		1,747
Accrued professional fees		2,398		1,485
Accrued severance (3)		1,104		1,326
Accrued restructuring (4)		1,470		1,786
Other		1,818		1,416
	$	40,590	$	42,603

(1)

The Company provides health insurance coverage to qualified union employees providing personal care services in Illinois through a Taft-Hartley multi-employer health and welfare plan under Section 302(c)(5) of the Labor Management Relations Act of 1947. The Company's insurance contributions equal the amount reimbursed by the State of Illinois. Contributions are due within five business days from the date the funds are received from the State of Illinois.

Amounts due of $0.9 million and $2.2 million for health insurance reimbursements and contributions were reflected in prepaid insurance and accrued insurance as of June 30, 2017 and December 31, 2016, respectively .

(2) As a condition of the sale of substantially all of the assets used in the Company's home health business to subsidiaries of LHC Group, Inc. ("LHCG") in February 2013, the Company is responsible for any adjustments to Medicare and Medicaid billings prior to the closing. In connection with an internal evaluation of the Company's billing processes, the Company discovered documentation errors in a number of claims that it had submitted to Medicare. Consistent with applicable law, the Company voluntarily remitted $1.8 million to the U.S. government in March 2014. As of June 30, 2017, the Company, using its best judgment, has estimated a total of $0.4 million for billing adjustments for 2013, 2012 and 2011 services which may be subject to Medicare audits.

(3) Accrued severance represents amounts payable to terminated employees with employment and/or separation agreements with the Company.

(4) Accrued restructuring includes reserves for lease commitments related to the closure of three adult day services centers in Illinois during the third quarter of 2016, unused contact center office space and fees related to termination of professional services relationships.