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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Review of Unfunded Pension Costs of Blue Cross and Blue Shield of Nebraska," (A-07-95-01166)

January 29, 1996

Complete Text of Report is available in PDF format (177 KB). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


This final report provides the results of our review of Unfunded Pension Costs of Blue Cross and Blue Shield of Nebraska (Nebraska). Nebraska did not make contributions to the pension trust fund for Plan Years 1987 through 1992. Accordingly, Nebraska did not fund the pension costs identifiable with its Medicare segment during this period. As a result, Nebraska accumulated unfunded pension costs of $73,509 as of January 1, 1995. Nebraska must separately identify and eliminate this amount from the amortization components of future pension costs. Nebraska accepted our recommendation.