Review of Pension Costs Claimed for Medicare Reimbursement by Blue Cross and Blue Shield of New Mexico

EXECUTIVE SUMMARY:

This final report provides the results of our review of Pension Costs Claims for Medicare reimbursement by Blue Cross and Blue Shield of New Mexico (New Mexico) for Fiscal Years 1986 through 1988. We determined that the pension costs New Mexico claimed for Medicare reimbursement for 1986 through 1988 were materially correct. Therefore, we made no recommendations.