National Government Services, Inc., Claimed Some Unallowable Medicare Pension Costs Through Its Incurred Cost Proposals

We revised some of our calculations of the Medicare segment pension costs for this final report. We incorporated the ICP audit adjustments because the ICP audit report from the independent accounting firms has been issued in final. The ICP auditors incorporated our pension adjustments from our prior audit for the period of 2007 through 2009. We followed the ICP auditors' methodology and incorporated the pension adjustments from the ICP audit findings into our own calculations. Therefore, we maintain that our finding and recommendation, as revised, are valid.