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Audit (A-07-10-00343)

Review of the Qualified Pension Plan at Cooperativa de Seguros de Vida de Puerto Rico, A Terminated Medicare Contractor, for the Period January 1, 2007, to December 31, 2008

Executive Summary

Cooperativa de Seguros de Vida de Puerto Rico (COSVI) understated the Medicare segment pension assets by $208,000 for the period January 1, 2007, through December 31, 2008. COSVI also overstated Medicare's share of the Medicare segment's excess pension liabilities by $208,000. COSVI administered Medicare Part A operations under cost reimbursement contracts with the Centers for Medicare & Medicaid Services until the contractual relationship was terminated February 28, 2009.

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