Review of Postretirement Benefit Costs Claimed for Medicare Reimbursement by Blue Cross Blue Shield of Wyoming for Fiscal Years 1991 Through 2007

Executive Summary Blue Cross Blue Shield of Wyoming, a Centers for Medicare & Medicaid Services contractor, claimed $104,000 of unallowable postretirement benefit (PRB) costs for fiscal years 1991 through 2007 because it did not claim PRB costs in accordance with its Medicare contract (which relies on the Federal Acquisition Regulation for determination of allowable PRB costs).