Audit of CIGNA Government Services' Unaudited Multi-Carrier System Forward Funding Costs for Fiscal Year 2003

The $3.5 million in unaudited Multi-Carrier System forward funding costs claimed by CIGNA Government Services (CIGNA) on its FY 2003 Final Administrative Cost Proposal was adequately supported, in accordance with contract provisions, and therefore allowable for Federal reimbursement. However, contrary to CIGNA corporate policy, CIGNA management did not always sign employee timesheets that indicated the employee's presence on the job.