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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Audit of the Post Retirement Benefits Costs Claimed by Blue Cross Blue Shield of North Carolina For Fiscal Year's 1993 Through 2002," (A-07-04-00167)

May 24, 2004

Complete Text of Report is available in PDF format (305 kb). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


The audit objective was to determine the allowability of PRB costs claimed for Medicare reimbursement by North Carolina for FYs 1993 through 2002.  For FYs 1993 through 2002, North Carolina did not claim $616,846 of PRB costs that were allowable for Medicare reimbursement.  North Carolina should revise its FACPs for FYs 1993 through 2002 to claim additional allowable PRB costs.