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Audit (A-07-08-00281)

08-28-2009
Review of Postretirement Benefit Costs Claimed for Medicare Reimbursement by Noridian Administrative Services, LLC, for Fiscal Years 2004 and 2005

Executive Summary

Noridian Administrative Services, LLC (NAS), claimed $316,000 of accrued postretirement benefit (PRB) costs for fiscal years 2004 and 2005 that were unallowable for Medicare reimbursement because NAS based its claim for Medicare reimbursement on improperly computed Cost Accounting Standards PRB costs.

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