Review of Pension Costs Claimed for Medicare Reimbursement by Blue Cross Blue Shield of Oklahoma for Fiscal Years 2000 Through 2008

Blue Cross Blue Shield of Oklahoma (Oklahoma), a division of Health Care Service Corporation, a Centers for Medicare & Medicaid Services (CMS) contractor, did not claim $551,000 of pension costs that were allowable for Medicare reimbursement for fiscal years 2000 through 2008. Oklahoma administered Medicare Part A operations under cost reimbursement contracts with CMS until the contractual relationship was terminated February 29, 2008.