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Audit (A-07-12-00375)

Audit of Group Health Incorporated's Local 153 Pension Plan Unfunded Pension Costs for Plan Years 1987 Through 2007

Executive Summary

Group Health Incorporated (GHI), an EmblemHealth Company and Centers for Medicare & Medicaid Services (CMS) contractor, understated the January 1, 2008, accumulated unallowable unfunded pension costs by approximately $2.7 million ($86,000 for the Medicare segment plus $2.6 million for the "Other" segment). GHI administered Medicare Part B operations under cost reimbursement contracts with CMS.

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