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Audit (A-07-12-00394)

Blue Cross Blue Shield of Tennessee Did Not Claim Some Allowable Restoration Supplemental Executive Retirement Plan Costs for Fiscal Years 2008 and 2009

Executive Summary

Blue Cross Blue Shield of Tennessee (BCBS Tennessee), a Centers for Medicare & Medicaid Services (CMS) contractor, did not claim $2,400 of allowable restoration supplemental executive retirement plan costs for Medicare reimbursement for fiscal years 2008 and 2009. BCBS Tennessee administered Medicare Part A operations under cost reimbursement contracts with CMS until the contractual relationship was terminated effective August 1, 2009.

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