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Audit (A-07-10-00326)

Review of Medicare Contractor’s Pension Segmentation Requirements at CIGNA Government Services, LLC, for the Period January 1, 2004, to January 1, 2008

Executive Summary

CIGNA Government Services, LLC (CGS), overstated Medicare segment pension assets by $343,000 for the period January 1, 2004, through January 1, 2008, primarily because CGS did not properly assign earnings, less administrative expenses, to the Medicare segment.

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