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Audit (A-07-13-00429)

Highmark Medicare Services, Inc., Overstated Its Nonqualified Defined-Benefit Plan Medicare Segment Pension Assets and Overstated the Medicare Segment Excess Pension Liabilities as of January 1, 2012

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Highmark Medicare Services, Inc., a Centers for Medicare & Medicaid Services contractor, overstated the nonqualified defined-benefit plan Medicare segment pension assets by $29,000 and overstated the Medicare segment excess pension liabilities by $376,000 as a result of the Medicare segment closing on January 1, 2012.

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