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Audit (A-07-09-00295)

10-13-2009
Review of the Qualified Pension Plan at Blue Cross Blue Shield of Montana, a Terminated Medicare Contractor, for the Period January 1, 2004, to November 30, 2006

Executive Summary

Blue Cross Blue Shield of Montana (Montana), a Centers for Medicare & Medicaid Services (CMS) contractor, overstated the Medicare segment pension assets by $21,000 for the period January 1, 2004, through November 30, 2006, and also overstated Medicare’s share of the segment’s excess pension liabilities by $33,000. Montana administered Medicare Part A and Part B operations under cost reimbursement contracts with CMS until the contractual relationship was terminated November 30, 2006.

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