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Audit (A-07-12-00378)

Review of the Pension Segmentation Requirements for the EmblemHealth Services Company, LLC, Employees' Retirement Plan at Group Health Incorporated for the Period of January 1, 2008, to January 1, 2009

Executive Summary

Group Health Incorporated (GHI), an EmblemHealth Company and Centers for Medicare & Medicaid Services (CMS) contractor, understated the Medicare segment pension assets by $489,000 for the period of January 1, 2008, to January 1, 2009. GHI administered Medicare Part B operations under cost reimbursement contracts with CMS.

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