Review of the Pension Segmentation Requirements at Blue Cross Blue Shield of Georgia for the Period January 1, 2001, to June 30, 2006

Blue Cross Blue Shield of Georgia (BCBSGA), a Centers for Medicare & Medicaid Services (CMS) contractor, overstated Medicare segment pension assets by $164,000 for the period January 1, 2001, to June 30, 2006. BCBSGA administered Medicare Part A operations under cost reimbursement contracts with CMS.