Audit of Group Health Incorporated's Cash Balance Pension Plan Unfunded Pension Costs for Plan Years 2003 Through 2007

Group Health Incorporated (GHI), an EmblemHealth Company and Centers for Medicare & Medicaid Services (CMS) contractor, understated the January 1, 2008, accumulated unallowable unfunded pension costs by $11,000 ($1,000 for the Medicare segment plus $10,000 for the "Other" segment). GHI administered Medicare Part B operations under cost reimbursement contracts with CMS.