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Performance and Accountability Report
Fiscal Year 2002

Appendix E - Management Report on Final Action

October 1, 2001 - September 30, 2002

BACKGROUND

The Inspector General Act Amendments of 1988 require departments and agencies to report to Congress on the actions they have taken and the amount of funds recovered or saved in response to the IG's audit recommendations. This annual management report gives the status of IG reports in the Department, and summarizes the results of actions taken to implement IG audit recommendations during the reporting period.

DEPARTMENTAL FINDINGS

For the fiscal year covered by this report, the Department accomplished the following:

• Initiated action to recover $424 million through collection, offset, or other means (see Table I);



• Completed action to recover $205 million through collection, offset, or other means (see Table I);



• Initiated action to put to better use $56 billion (see Table II); and



• Completed action that over time will put to better use $284 thousand (see Table II).



• At the end of this period there are 337 reports over a year old with uncollected balances or unimplemented monetary findings. The reasons these reports are still pending are found in the notes to the tables.

THE HHS PROCESS

There are three key elements to the HHS audit resolution and follow-up process:

• The Operating Divisions (OPDIVs) have a lead responsibility for implementing and follow-up on most IG and independent auditor recommendations;



• The Assistant Secretary for Budget, Technology and Finance (ASBTF) establishes policy and monitors OPDIV compliance with audit follow-up requirements;



• The audit resolution process includes the ability to appeal administratively, disallowances under such programs as Head Start, Foster Care, and Medicaid pursuant to the Board's regulations in 45 C.F.R. Part 16; and



• If necessary, the ASBTF or the Deputy Secretary resolves conflicts between the OPDIVs and the IG.

Departmental Conflict Resolution

In the event that OPDIV and IG staff cannot resolve differences on specific report recommendations, a conflict resolution mechanism is available.

There were no disagreements requiring the convening of the Conflict Resolution Council.

STATUS OF AUDITS IN THE DEPARTMENT

In general, OPDIVs follow up on IG recommendations effectively and within regulatory time limits. The OPDIVs usually reach a management decision within the six-month period that is prescribed by PL 100-504 and OMB Circular A-50. For the most part, they also complete their final actions on IG reports, including collecting disallowed costs and carrying out corrective action plans, within a reasonable amount of time. However, we continue to monitor this area to improve procedures and assure compliance with corrective action plans.

Report on Final Action Tables

The following tables summarize the Department's actions in collecting disallowed costs and implementing recommendations to put funds to better use. Disallowed costs are those costs which are challenged because of a violation of law, regulation, grant term or condition, etc. Funds to be put to better use relate to those costs associated with cost avoidances, budget savings, etc. The tables are set up according to the requirements of section 106(b) of the IG Act Amendments of 1988 (PL 100-504).

TABLE I

Management Action on Costs Disallowed
In Inspector General Reports
As of September 30, 2002
(in thousands)

	Number	Disallowed Costs
A. Reports for which final action had not been taken by the commencement of the reporting period. See Note 1.	420	$644,462
B. Reports on which management decisions were made during the reporting period. See Note 2.	252	$424,185
Subtotal (A + B)	672	$1,068,647
C. Reports for which final action was taken during the reporting period:
(i) The dollar value of disallowed costs that were recovered through collection, offset, property in lieu of cash, or otherwise.	194	$205,132
(ii) The dollar value of disallowed costs that were written off by management.	42	$18,846
Subtotal (i + ii)	236	$223,978
D. Reports for which no final action has been taken by the end of the reporting period. See Note 3.	436	$844,669

1. Includes adjustments of amended disallowances and disallowances excluded from the previous reporting period.
2. This represents the amount of management concurrence with the Inspector General's recommendations.
3. Includes the list of audits over one year old with outstanding balances to be collected. It includes audits under administrative or judicial appeal, under current collection schedule and legislatively uncollectible.

TABLE II

Management Action on OIG Reports
With Recommendations That Funds be Put to Better Use
As of September 30, 2002
(in thousands)

	Number	Disallowed Costs
A. Reports for which final action had not been taken by the commencement of the reporting period. See Note 1.	6	$82,848
B. Reports on which management decisions were made during the reporting period.	3	$55,967,284
Subtotal (A + B)	9	$56,050,132
C. Reports for which final action was taken during the reporting period:
(i) The dollar value of recommendations that were actually completed based on management action or legislative action.	1	$284
(ii) The dollar value of recommendations that management has subsequently concluded should not or could not be implemented or completed.	-	$-
Subtotal (i + ii)	1	$284
D. Reports for which no final action has been taken by the end of the reporting period. See Note 2.	8	$56,049,848

1. Includes adjustments of amended disallowances and disallowances excluded from the previous reporting period.
2. Includes the six reports shown on the following page with recommendations to put funds to better use that were pending for more than one year. These reports involve major policy questions as well as legislative remedies that are difficult and time consuming to resolve.

Reports Containing Recommendations
To Put Funds to Better Use
Pending More Than One Year
As of September 30, 2002

AUDIT NUMBER	AUDITEE	DATE ISSUED	AMOUNT	EXPLANATIONS
OEI-12-92-00460	Inappropriate Payments for Total Parenteral Nutrition (TPN) (ES#921222-1330)	Jun-93	$69,000,000	CMS is currently determining the actual amount of the savings.
A-06-92-00043	BC/BS of Texas, Inc. -- GME Costs	Mar-94	$4,078,960	Corrective action cannot be implemented pending the resolution of an objection lodged by the providers' legal counsel with the OIG and OGC.
A-04-95-02110	SC BC (Hospice of Lake & Sumter, Inc.) - ORT	Nov-96	$2,500,000	MS is reassessing whether seeking the identified OIG hospice overpayment is the appropriate action to take.
A-06-95-00095	Palmetto Gov. Ben. Admin. (Fam. Hospice/Dallas)-ORT	Jan-97	$69,648	CMS is reassessing whether seeking the identified OIG hospice overpayment is the appropriate action to take.
A-05-95-00060	WI Department of Health and Social Services	Feb-97	$2,400,000	"The State of Wisconsin plans to establish a workgroup to meet and review HMO financial data related to Medicaid HMOs to determine the actual amount of the savings."
OEI-03-99-00200	Medicare Payouts for Services After Death	Mar-97	$4,800,000	CMS is in the process of determining the amount of savings.
			$82,848,608

Summary:
HHS component: Centers for Medicare & Medicaid Services
Total Number of Reports: 6
Total Amount for Better Use: $82,848,608

HHS Audit Reports Over One Year Old With Outstanding Balances To Be Collected As of September 30, 2002
OPDIV	AUDIT REPORT #	AUDITEE	ISSUE DATE	AMOUNT	NOTE
ACF	01-00-64985	CT/TA	Jan-01	$4,326,021	5
ACF	01-00-64985	CT/TA	Jan-01	$159,530	5
ACF	01-94-25904	MA CCDBG	Feb-95	$9,225	5
ACF	01-95-32620	CT/FC	May-97	$4,070	5
ACF	01-95-37194	Indian Township/Liea	Mar-96	$44,244	5
ACF	01-96-38182	CT/FC	Sep-96	$50,292	5
ACF	01-96-39813	Pleasant Point/Liea	Nov-96	$492	6
ACF	01-96-43461	CT IV-E	Jan-97	$1,902	5
ACF	01-97-44081	Vermont	Oct-97	$28,252	5
ACF	01-97-48573	Waterbury CT	Nov-99	$20,681	4
ACF	01-98-02505	MA Dept of Social Services	Aug-00	$4,871,596	5
ACF	02-00-62577	Seneca Nation of Indians	Sep-01	$2,545	6
ACF	02-01-67912	New York	Jul-00	$93,223	5
ACF	02-91-14405	Bedford Stuyvesanto/O	May-92	$50,881	2
ACF	02-95-33649	Puerto Rico	Dec-96	$1,433	5
ACF	02-97-47637	Puerto Rico IV-B	Sep-97	$9,703	5
ACF	02-97-47931	Puerto Rico	Jan-99	$290,769	5
ACF	02-98-02004	State of NY, Rensselaer	Sep-01	$12,686	5
ACF	02-99-57987	NJ IV-E	Jan-00	$547	5
ACF	02-99-58335	Puerto Rico	Dec-99	$75,753	5
ACF	03-01-66390	DC Department of Human Services	Jun-01	$81,761	5
ACF	03-01-66391	DC Department of Human Services	Jun-01	$406,796	5
ACF	03-91-14545	PA Win-Demo	Jun-91	$252,362	5
ACF	03-93-21104	PA CSBG	Mar-94	$150,000	5
ACF	03-94-27065	PA C40/CSBG	Sep-95	$150,000	5
ACF	03-95-00451	DC/FC	Aug-97	$420,606	5
ACF	03-95-33212	PA CSBG	Sep-95	$137,207	5
ACF	03-96-39886	Halifax CCA/HS	May-96	$53,281	4
ACF	03-97-00587	Little Neighborhood	Jan-98	$300,465	6
ACF	03-97-43787	VA/CCDBG	Jun-97	$937,769	5
ACF	03-97-47731	Delaware	Sep-97	$11,880	5
ACF	03-97-48850	Little Neighborhood	Nov-97	$91,193	6
ACF	03-98-51186	Council of Southern MT	Feb-99	$45,968	4
ACF	03-98-52659	DC CSBG	Jul-99	$173,116	5
ACF	03-99-03305	Research Assessment State of MD	Jul-00	$4,453,336	6
ACF	03-99-53419	DE DHSS	Mar-99	$45,404	5
ACF	03-99-59858	VA/FC	Jun-99	$4,830	5
ACF	04-00-60897	State of FL	Nov-00	$31,251	5
ACF	04-00-64117	State of AL Child Care & Develp. Fund Mand.	Aug-01	$591,697	5
ACF	04-00-64497	Coastal Community Action Inc.	May-01	$24,644	5
ACF	04-00-64861	State of NC	Mar-01	$357,591	6
ACF	04-00-66032	State of FL	Jan-01	$41,989	5
ACF	04-01-67440	Catawba	Aug-01	$8,000	6
ACF	04-91-06594	Mountain Valley/HS	Sep-92	$196,213	2
ACF	04-92-17186	Mountain Valley/HS	Sep-92	$203,420	2
ACF	04-93-23833	Mountain Valley/HS	Jul-93	$212,759	2
ACF	04-94-30737	Mountain Valley/HS	Jul-94	$39,095	2
ACF	04-96-00105	Delta Foundation	Apr-99	$1,225,291	4
ACF	04-96-00107	Harambee Child Level	Aug-99	$124,811	6
ACF	04-96-38688	State of KY	Oct-96	$8,049	5
ACF	04-96-44126	Anderson-Oconee/HS	Feb-97	$143,366	6
ACF	04-97-45327	Mobile Community Action	Jul-97	$127,705	6
ACF	04-97-47475	Wash Cty Opport Inc.	Nov-96	$223,151	4
ACF	04-97-49121	Florida	May-98	$282,553	6
ACF	04-98-00126	MS Review of Foster Care Payments	Oct-00	$14,780,012	5
ACF	04-99-55388	North Carolina	Nov-99	$5,640	5
ACF	04-99-55653	Tennessee	Mar-99	$38,487	5
ACF	04-99-57894	Georgia	Nov-99	$4,143	5
ACF	04-99-60712	Coastal Community Action Inc.	May-01	$24,644	5
ACF	05-00-64479	State of Ohio	Nov-00	$1,415,289	5
ACF	05-01-67360	MI Family Independence Agency	Jul-01	$41,279	5
ACF	05-01-67360	MI Family Independence Agency	Jul-01	$240,917	5
ACF	05-95-00022	ILL/IV-E	Jul-96	$89,239	5
ACF	05-97-48402	Montgomery Co CAA	Nov-97	$79,374	7
ACF	05-98-00010	Wisconsin	Feb-00	$3,318,857	5
ACF	05-98-51567	OH DHHS	Mar-99	$14,334	5
ACF	05-99-00063	IL DCFS EA Specified Relative Issue	Nov-00	$13,902,797	5
ACF	06-00-62531	NA Five Sandoval Indian Pueblos Inc.	Oct-00	$18,646	4
ACF	06-00-62566	Five Sandoval Indian Pueblos Inc.	Nov-00	$8,831	4
ACF	06-01-66840	NA Five Sandoval Indian Pueblos Inc	Aug-01	$22,066	4
ACF	06-90-00052	Mexican Amer/Discret	Apr-92	$93,439	3
ACF	06-95-36853	Albuq-Bernalilo/HS	Nov-95	$208,445	5
ACF	06-96-40858	Caddo H/S	Aug-96	$43,339	4
ACF	06-97-44674	Tri-County	Apr-97	$34,703	6
ACF	06-97-46216	E Texas Family Srv	Sep-97	$12,497	6
ACF	06-97-47657	Five Sandoval	Nov-99	$46,660	6
ACF	06-97-47730	Tri-County Head Start	Dec-97	$2,451	6
ACF	06-97-47756	LA DSS/FC	Feb-99	$7,470	5
ACF	06-97-47939	Albuq/Bernalillo	Aug-97	$210,330	6
ACF	06-97-48284	E Texas Family Srv	Nov-98	$9,130	6
ACF	06-97-48531	TX DHS	Jan-99	$11,209	5
ACF	06-99-00008	OK Foster Care Program Maintenance	Sep-00	$758,017	5
ACF	06-99-54784	TX DP&R/FC	Jan-99	$8,057	5
ACF	06-99-58786	AR Dept. of Human Services	Jul-01	$137,218	5
ACF	07-98-50741	Citizens Housing	Dec-99	$2,678	6
ACF	07-99-57228	Douglas Community	Jun-00	$35,043	5
ACF	08-00-64992	State of UT	Dec-00	$247,412	5
ACF	08-00-65093	Cankdeska Cikana Community College	Aug-01	$114,753	6
ACF	08-00-65151	Rocky Boy School District No. 87J&L	Apr-01	$1,487	6
ACF	08-96-01024	Child Opport Program	Jun-97	$1,104,700	6
ACF	08-97-43975	Oglala Sioux Tribe	May-99	$6,494	6
ACF	08-97-46601	Ute Indian Tribe	Oct-99	$16,764	5
ACF	08-99-57703	Connejos-Costil	Oct-99	$21,145	6
ACF	08-99-59693	Utah	Feb-00	$62,333	5
ACF	08-99-59825	Crow Creek Si.	Jan-00	$26,660	6
ACF	08-99-59907	Crow Creek Si.	Aug-00	$344,504	5
ACF	08-99-60047	Alamosa HS.	Feb-00	$8,605	6
ACF	09-00-63951	Tohono O Odham Nation	May-01	$204,246	6
ACF	09-92-06592	Intertribal Cnl/Hs	Sep-93	$88,530	4
ACF	09-93-00106	CA Dept. of Social Svcs.	May-97	$29,269	5
ACF	09-93-23668	Center of ED/HS	Nov-93	$12,070	5
ACF	09-95-00091	Walter McDonald Asso.	Jul-99	$23,553	4
ACF	09-95-31383	Cocopah/HS	May-96	$76,861	5
ACF	09-95-35961	Fresno County/HS	Aug-95	$29,215	5
ACF	09-96-00066	California	Jun-98	$4,504,493	5
ACF	09-96-00071	CA IV-E	Apr-98	$15,693,626	5
ACF	09-96-39178	AZ Aff Tribes	Mar-99	$258,824	6
ACF	09-96-40113	Protective & Adv Mariana	Apr-98	$80,574	5
ACF	09-96-40114	Protective & Adv Mariana	Apr-98	$36,988	5
ACF	09-96-40115	Protective & Adv Mariana	Apr-98	$56,344	5
ACF	09-96-43765	AZ Aff Tribes	Mar-99	$66,526	6
ACF	09-98-00075	CA IV-E	Aug-99	$38,953,679	5
ACF	09-99-56270	NA Rincon San Luiseno Band of Mission Indians	Apr-01	$56,664	6
ACF	09-99-56272	NA Rincon San Luiseno Band of Mission Indians	Apr-01	$49,860	6
ACF	09-99-57168	NA Santa Y Sabel Band of Mission Indians	Jun-01	$138,868	5
ACF	10-00-58628	Kuigpagmiut, In.	Apr-00	$18,119	6
ACF	10-00-61326	Maniilaq Manpower Inc.	Oct-00	$7,401	6
ACF	10-00-61327	Maniilaq Manpower Inc.	Oct-00	$4,820	6
ACF	10-00-61328	Maniilaq Manpower Inc.	Oct-00	$1,775	6
ACF	10-01-66783	Native Village of Mekoryuk	Apr-01	$15,949	6
ACF	10-97-47406	ID IV-D OCSE	Apr-99	$88,817	5
ACF	10-97-49306	Alaska	Jul-99	$5,716	5
ACF	10-98-00008	Siletz River Co.	Apr-00	$27,316	5
		OPDIV Total for ACF		$119,721,605
CDC	01-96-37165	Haitian American Public Health Initiative	Mar-97	$20,209	5
CDC	03-98-50835	Nat'l Organ. of Black County Officials	Jan-99	$19,385	5
CDC	03-98-50836	Nat'l Organ. of Black County Officials	Jan-99	$27,140	5
CDC	03-98-50837	Nat'l Organ. of Black County Officials	Mar-99	$1,078	5
CDC	03-98-51634	City of Philadelphia, PA.	Jun-98	$93,690	5
CDC	03-99-56842	Nat'l Assoc. for Equal Opport. in Higher Ed.	Feb-01	$33,585	5
CDC	04-00-61897	American Cancer Society	Mar-01	$28,654	5
CDC	04-98-51239	State of AL Child Care & Develp. Fund Mand.	Sep-98	$227,200	5
CDC	05-96-40217	WI Assoc. of Black Social Workers, Inc.	Mar-97	$1,649	5
CDC	09-96-41444	Immigrant Center	Mar-97	$2,495	5
CDC	10-98-53018	Self Enhancement, Inc.	May-00	$3,452	5
CDC	10-98-53162	People of Color Against Aids Network	Sep-00	$8,289	5
		OPDIV Total for CDC		$466,826
CMS	01-00-00003	State of CT DSS	Apr-01	$202,908	5
CMS	01-00-00535	BC/BS of 'NC	Jan-00	$754,066	28
CMS	01-00-00551	BC/BS of NC	Feb-01	$10,040	29
CMS	01-00-65018	State of VT	Jul-00	$15,853	5
CMS	01-89-00518	Blue Shield of MA	Oct-90	$216,053	11
CMS	01-90-00500E	Blue Cross of MA	Sep-90	$7,048,076	4
CMS	01-91-00508	Aetna Life-Parts A&B Adm.	Jan-92	$223,655	12
CMS	01-92-00517	Blue Cross of M.	Apr-93	$160,122	5
CMS	01-92-00523	BC/BS of MA -Part B Lab Tests	Jan-94	$2,250,000	26
CMS	01-93-00512	BC/BS of MA-Lab Test	Jul-94	$426,817	26
CMS	01-94-00510	BC/BS of MS - ADM costs	Apr-95	$130,299	5
CMS	01-95-00503	G/A & Capitol Mclean Ho- Adm Costs	Aug-95	$186,190	5
CMS	01-96-00513	Separately Billable ESRDL Lab Tests	Dec-96	$6,300,000	5
CMS	01-96-00519	Nat'l Medical Care ESRD	Sep-97	$4,319,361	7
CMS	01-96-00527	Clinical Lab Tests by Hospital Outpatient Labs	Dec-00	$43,632,767	5
CMS	01-98-00512	CT BC/BS Noncompliance	Jun-98	$3,264	5
CMS	01-99-00501	Waterbury Hospital	Oct-99	$103,588	5
CMS	01-99-00518	Danbury Hospital	May-00	$62,104	5
CMS	01-99-00521	Hematology Indices	Sep-00	$14,000,000	5
CMS	01-99-00522	Medicare Clinical Lab Tests	Oct-00	$31,200,000	5
CMS	01-99-00523	United HealthCare Ins.	Aug-00	$19,282	5
CMS	01-99-57863	State of CT	May-99	$67,594	5
CMS	02-86-62015	Empire BC/BS	Mar-88	$1,277,575	9
CMS	02-86-62016	Empire BC/BS	Aug-88	$3,027,672	8
CMS	02-91-01022	Prudential Ins.-ADM	Mar-92	$6,837,167	14
CMS	02-92-01004	NJ DHS - Credit Balances for Eight Hosp	Sep-93	$89,839	5
CMS	02-96-01010	NYS DSS	Sep-96	$612,121	30
CMS	02-96-01010	NYS DSS	Sep-96	$612,121	30
CMS	02-96-01034	Staff Blders. Home Health Inc. Buffalo-ORT	Jan-98	$2,046,576	5
CMS	02-97-01026	Eddy VNA of the Capital Region	Nov-99	$11,336,867	5
CMS	02-97-01041	Personal Care Svc., Westchester Cty. NY	Apr-99	$687,418	5
CMS	02-99-01026	South Jersey Rehab Associates, Inc.	Nov-00	$297,808	5
CMS	03-92-00150	Elmira Jeffries MNH	Jan-94	$164,188	22
CMS	03-92-00201	Commonwealth of VA	Jan-93	$205,177	14
CMS	03-92-00602	PA DPW - Upper limit	Sep-94	$230,520	5
CMS	03-93-00013	Omega Med. Lab.	Nov-93	$1,102	5
CMS	03-93-00025	PBS - Lab Fee Schedules	Sep-95	$953,377	5
CMS	03-95-38380	Commonwealth of VA	Mar-96	$68,333	5
CMS	04-00-61448	State of GA (OGM)	Feb-00	$1,032,355	24
CMS	04-00-61627	State of TN	Mar-00	$359,907	24
CMS	04-00-64861	State of NC	Sep-00	$24,496	5
CMS	04-00-64861	State of NC	Sep-00	$24,496	24
CMS	04-00-65030	State of SC	Jul-00	$3,528,390	5
CMS	04-01-03006	First Coast Service Options, Inc.	Apr-01	$33,036	5
CMS	04-91-02004	HCFA RO IV (FL BS-MSP)	Sep-93	$2,979,398	5
CMS	04-93-20876	State of NC (OGCFM Lead)	Jul-93	$22,244	5
CMS	04-94-01096	Humana Medical Plans, Inc.	Apr-95	$624,048	5
CMS	04-95-01104	American Health Care-ORT	Jan-97	$1,200,000	5
CMS	04-95-02110	SC BC (Hospice of Lake and Sumter, Inc.) ORT	Apr-97	$4,000,000	5
CMS	04-95-02111	B/C of SC (Hospice of Florida Suncoast, Inc.) ORT	Mar-97	$14,800,000	5
CMS	04-95-33005	State of MS (OGM)	Aug-95	$63,140	12
CMS	04-95-33088	State of NC (OGM)	Sep-96	$11,098	12
CMS	04-95-38310	State of MS (OGM)	Mar-96	$9,069,408	22
CMS	04-96-01131	Aetna (Integrated Health Svcs. Of Green Briar)-ORT	Nov-97	$202,780	5
CMS	04-96-01138	BC/BS of FL-Lawnwood Reg. Med. Ctr. ORT	Apr-97	$111,986	22
CMS	04-96-01148	Aetna Life Insur. Co.	Nov-97	$148,955	5
CMS	04-96-02122	Blue Cross of GA	Oct-98	$791,327	6
CMS	04-96-38655	State of NC	Jan-97	$5,053	12
CMS	04-97-01164	1996 ACR Proposal for FL MCP	Jan-00	$9,660,000	5
CMS	04-97-01168	FL Agency for Health Care Administration	Dec-99	$8,885,855	14
CMS	04-97-02130	Mutual of Omaha	Apr-99	$1,709,245	5
CMS	04-97-02138	Mutual of Omaha (Silver Springs Health Ctr.)-ORT	Apr-99	$2,382,527	5
CMS	04-98-01184	Homebound Medical Care, Inc.	Jun-00	$1,860,760	5
CMS	04-99-01193	Six State Review of O/P Rehab. Facilities	Jun-00	$74,067,804	5
CMS	04-99-01195	Medicare Home Health Services in FL	Mar-01	$57,022	5
CMS	04-99-55388	State of NC (OGM)	Jun-99	$367,984	5
CMS	04-99-55479	Commonwealth of KY (OGM)	Mar-99	$316,997	5
CMS	04-99-55653	State of TN (OGM)	Nov-99	$309,448	5
CMS	04-99-59921	State of KY (OGM)	Oct-99	$184,633	5
CMS	05-90-00013	BC/BS of MI - Admin	Dec-90	$2,413,388	10
CMS	05-97-00028	OH Dept. of Human Services	Oct-98	$12,674,026	5
CMS	05-97-00029	Office of Medicaid Policy and Planning - IN	Mar-99	$2,000,000	5
CMS	06-00-61716	State of TX	Jun-00	$14,698	25
CMS	06-00-65680	State of TX	Aug-00	$14,698	25
CMS	06-92-00043	BC/BS of TX - GME Costs	Mar-94	$4,252,743	23
CMS	06-95-00095	Palmetto Gov. Ben. Admin. (Fam Hospice/Dallas)	Apr-97	$871,306	22
CMS	06-96-00027	Palmetto Gov. Ben. Admin. (VNA of TX Hospice)	Apr-97	$1,156,341	22
CMS	06-97-00034	Risk Base Health Maint.	Jun-99	$55,895	5
CMS	06-97-00055	TX Depart. of Health	Jul-98	$1,218,480	5
CMS	06-97-00055	TX Dept. of Health	Dec-98	$1,218,480	5
CMS	06-99-00058	State of LA (OGM)	Jun-00	$5,290,000	5
CMS	06-99-56489	State of LA (OGM)	Aug-99	$368,258	5
CMS	07-00-65149	NE Health & Human Services Nursing Facility	Sep-00	$1,450,104	5
CMS	07-01-65970	State of MO	Oct-00	$12,867	5
CMS	07-83-00709	BC/BS of CT - Pension Seg.	Apr-94	$119,472	19
CMS	07-91-00471	BC/BS of MI - Pension Seg.	Dec-92	$5,021,873	10
CMS	07-91-00473	BC/BS of FL, Inc.-Pension Seg.	Aug-93	$4,755,565	13
CMS	07-92-00525	BC/BS of MI -Pension Costs	Dec-92	$2,135,884	10
CMS	07-92-00578	BC/BS of TX - Unfunded Pension Costs	Oct-92	$6,244,637	13
CMS	07-92-00585	BS of CA - Pension Costs	Feb-94	$2,973,504	5
CMS	07-92-00604	WVA BC/BS Term Pension	Jan-93	$617,644	17
CMS	07-92-00608	BC/BS of Missouri	Jun-93	$960,615	15
CMS	07-93-00633	Aetna Life Insurance - Pension Costs	Oct-93	$3,011,376	5
CMS	07-93-00634	Travelers - Pension Seg.	Oct-93	$1,026,460	18
CMS	07-93-00665	Travers Ins.- Pension Costs	Oct-93	$1,218,963	5
CMS	07-93-00679	Aetna Life Insurance - Pension Costs	May-94	$4,455,857	5
CMS	07-93-00680	BC/BS of NC - Unfunded Pension Costs	Oct-94	$293,629	21
CMS	07-93-00699	BC/BS of MA - Pension Seg.	Apr-94	$658,471	19
CMS	07-93-00700	BC/BS of MA - Pension Costs	May-94	$1,290,740	19
CMS	07-93-00701	BS/BS of MA - Pension Costs	Jul-94	$839,740	19
CMS	07-93-00710	BC/BS of CT - Pension Costs	Mar-93	$237,392	19
CMS	07-93-00713	PA BS - Pension Costs	Jun-95	$5,490,995	5
CMS	07-94-00744	IASD Health Svcs. Corp. - Pension Seg.	Sep-94	$3,079,484	20
CMS	07-94-00745	IASD Health Svcs. Corp. - Unfunded Pension Costs	May-94	$574,804	20
CMS	07-94-00746	IASD Health Svcs. Corp. - Pension Seg.	May-94	$842,979	20
CMS	07-94-00747	IASD Health Svcs. Corp. - Unfunded Pension Costs	May-94	$10,331	20
CMS	07-94-00762	Health Care Svcs. Corp - Unfunded Pension Costs	Jul-94	$1,233,337	10
CMS	07-94-00763	Health Care Svcs. Corp.- Pension Seg.	Aug-94	$1,055,458	10
CMS	07-94-00768	BC/BS of SC - Pension Costs	Sep-94	$840,493	13
CMS	07-94-00769	BC/BS of SC - Pension Costs	Sep-94	$329,001	19
CMS	07-94-00770	BC/BS of SC- Unfunded Pension Costs	Sep-94	$793,508	13
CMS	07-94-00777	BC/BS of GA - Pension Costs	Oct-94	$90,736	13
CMS	07-94-00778	BC/BS of GA - Unfunded Pension Costs	Oct-94	$363,921	13
CMS	07-94-00779	BC/BS of GA - Pension Seg.	Oct-94	$113,256	13
CMS	07-94-00805	BC/BS of TN -Pension Seg.	Jan-95	$1,400,063	13
CMS	07-94-00816	BC/BS of TN. -Unfunded Pension Costs	Jan-95	$352,026	13
CMS	07-94-00817	BC/BS of AL - Pension Unfunded Costs	Jul-95	$912,730	13
CMS	07-94-00818	BC/BS of AL - Pension Seg.	Jul-95	$951,281	13
CMS	07-94-01107	BC/BS of FL - Pension SEG.	Apr-96	$813,122	13
CMS	07-95-01126	BC/BS of FL - Pension Unfunded Costs	Apr-96	$4,049,889	13
CMS	07-95-01149	BC/BS of TX - Pension Costs	Apr-96	$874,111	13
CMS	07-95-01150	BC/BS of Oregon - Pension Seg.	Aug-97	$191,312	5
CMS	07-95-01151	BC/BS of OR - Pension Unfunded Costs	Aug-97	$260,335	5
CMS	07-95-01159	BC/BS of NE - Pension Seg.	Jan-96	$96,955	27
CMS	07-95-01166	BC/BS of NE - Pension Unfunded Costs	Jan-96	$73,509	27
CMS	07-96-01178	BC/BS of MI - Pension Costs	Nov-96	$631,248	10
CMS	07-96-01185	Rocky Mountain Health Care Corp. - Pension Seg.	May-97	$2,743,438	13
CMS	07-96-01189	BC of WA & AK- Pension Seg.	Dec-97	$96,740	5
CMS	07-96-01194	Community Mutual Ins. Co. Pension Seg.	Jul-97	$1,866,026	5
CMS	07-96-01195	New Mexico BC - Pension Seg.	Feb-97	$801,899	13
CMS	07-96-01198	Rocky Mtn. Hlth. Care Corp Pension Unfunded Costs	Feb-97	$543,421	13
CMS	07-96-38172	State of IA (OGM)	Sep-96	$478	5
CMS	07-96-44051	State of IA (OGM)	Feb-97	$45,958	5
CMS	07-97-01205	BC of WA & AK - Pension Seg.	Dec-97	$15,688	5
CMS	07-97-01206	BC of WA & AK - Pension Unfunded Costs	Dec-97	$106,843	5
CMS	07-97-01209	BC/BS of MS - Pension Seg.	Jan-98	$224,711	13
CMS	07-97-01210	BC/BS of MS - Unfunded Pension Costs	Jan-98	$482,549	13
CMS	07-97-01211	BC/BS of MS - Pension Costs	Jan-98	$134,312	13
CMS	07-97-01213	Travelers Pension Seg.	Jan-98	$6,624,747	5
CMS	07-97-01222	AdminaStar Federal of KY - Pension Seg.	Oct-98	$1,236,890	13
CMS	07-97-01234	Rock Mountain Health Care Corp. Pension Term	May-98	$4,079,171	13
CMS	07-97-02500	Anthem BC/BS of CT	Mar-98	$122,548	5
CMS	07-98-01224	AdminaStar Federal - Pension Unfunded Costs	Oct-98	$4,286,294	5
CMS	07-98-01225	AdminaStar Federal - Pension Costs	Oct-98	$736,134	5
CMS	07-98-02501	Anthem BC/BS of CT - Pension Unfunded Costs	Mar-98	$292,152	5
CMS	07-98-02506	Aetna Life and Casualty	Aug-98	$1,407,689	5
CMS	07-98-02522	BS of CA - Pension Plan Terminated Contractor	Apr-99	$7,623,524	5
CMS	07-98-02526	BC/BS of AR	Sep-98	$153,269	13
CMS	07-99-02540	General American Life Insurance Company	Jul-00	$6,205,564	27
CMS	07-99-59860	State of MO (OGM)	Jun-99	$94,473	5
CMS	07-99-59860	State of MO (OGM)	Dec-99	$94,473	5
CMS	08-00-64575	State of CO	May-00	$11,205,906	13
CMS	08-94-00739	BC/BS of ND - Pension Seg.	Jan-95	$730,875	13
CMS	08-94-00740	BC/BS of NC - Unfunded Pension Costs	Jan-95	$671,198	13
CMS	09-89-00162	Nationwide Employer Project - MSP	Mar-95	$2,218,824	16
CMS	09-95-00072	CA DHS	Nov-96	$4,013,490	5
CMS	09-96-00061	BS of CA	Jun-98	$1,006,192	18
CMS	09-96-00064	San Diego Hospice Corp. - ORT	Nov-98	$993,779	5
CMS	09-96-00088	Care Providers- BC of CA	Jul-99	$901,278	5
CMS	09-96-00089	Care Plus Home Hlth Services - BC of CA	Jul-99	Jul-99	x5
CMS	14-96-00202	Excluded Unlicensed Health Care Providers	Sep-97	$2,931	5
CMS	17-97-00097	HCFA Financial Statement Audit for FY 1997	Sep-98	$141,796	5
		OPDIV Total for CMS		$435,207,039
HRSA	02-90-06275	Newark Comm. Health Centers	Nov-90	$14,038	2
HRSA	02-92-16577	Newark Comm. Health Centers	Nov-92	$31,708	6
HRSA	04-98-50281	Aaron E. Henry CHC	Sep-98	$3,017	6
HRSA	06-93-27049	Greater Houston HIV Alliance	Sep-94	$20,752	6
		OPDIV Total for HRSA		$69,515
IHS	08-00-56759	SD Urban Indian Health	Nov-99	$32,783	5
IHS	08-00-59899	SD Urban Indian Health	Nov-99	$6,818	5
IHS	08-00-60654	Spirit Lake	Jan-00	$22,031	5
IHS	08-00-61777	Turtle Mountain Band of Chippewa Indians	Nov-99	$129,070	5
IHS	08-99-55284	SD Urban Indian Health	Jun-99	$902,046	5
IHS	08-99-55285	SD Urban Indian Health	Jun-99	$902,377	5
IHS	08-99-56446	Sisseton-Wahpeton Sioux Tribe	May-99	$5,843	5
IHS	09-00-60032	Lovelock Paiute Tribe	Dec-99	$74,187	5
IHS	09-01-65664	Lovelock Paiute Tribe	Dec-00	$50,473	5
IHS	09-01-67778	Lovelock Paiute Tribe	Jun-01	$19,129	5
IHS	09-01-68215	Pyramid Lake Paiute Tribe	Sep-01	$14,919	5
		OPDIV Total for IHS		$2,159,676
OMH OASH	A-03-00-64076	Nat'l Medical Association	Mar-98	$27,106	31
OMH OASH	A-03-98-50338	Nat'l Medical Association	Mar-98	$12,968	31
OMH OASH	A-15-01-20002	Congress Heights	May-01	$11,300	5
		OPDIV Total for OMH/OASH		$51,374
OS	01-01-68193	Ponce Medical School	Feb-01	$117,767	6
OS	06-98-53934	Osage of OK	Feb-99	$577	6
OS	08-86-43199	Am Indian	Jan-97	$12,696	6
OS	08-99-59826	Crow Creek Sioux Tribe	Feb-00	$14,448	6
OS/OPA	09-93-26171	Tohono O'Odham Nation	Mar-94	$57,090	5
OS	09-96-39220	Public School	Apr-96	$4,396	6
OS	09-98-51231	Tonto Apache	Oct-98	$526	6
OS	09-98-52613	Marianas	Dec-98	$639,432	6
OS	09-99-57597	Bear River Band	Mar-00	$1,648	6
OS	10-00-57229	State of OR	Sep-99	$6,479	6
OS	10-93-22826	Nooksack Indian	Nov-93	$3,323	6
OS	XX-00-61716	TX Dept. of Health	Sep-00	$138,870	6
OS	XX-01-00004	State of ME	Sep-01	$29,227	4
OS	XX-01-68193	Ponce Medical School	Feb-01	$117,767	6
OS	XX-54245	Nevada Law Center	Dec-98	$6,113	4
OS	XX-99-02004	Puerto Rico	Sep-01	$24,113,432	6
		OPDIV Total for OS		$25,263,791
PSC	03-90-00453	State of WV	Mar-91	$12,850,856	7
		OPDIV Total for PSC		$12,850,856
SAMHSA	01-00-61136	United Maine Families, Inc.	Nov-00	$9,535	5
SAMHSA	02-99-02502	Southeast Queens Community Partnership, Inc.	May-00	$500,263	5
SAMHSA	03-92-03316	Human Services Res. Inc.	Mar-93	$200,550	1
SAMHSA	04-04183	Columbus Co. Services Mgmt.	Jul-94	$35,167	6
		OPDIV Total for SAMHSA		$745,515
		OPDIV Total for HHS		$596,536,197
Notes:
1. Appeal process
2. Referred to DOJ
3. Referred to DOJ/payment plan
4. Payment plan
5. Pursuing collection
6. Transferred to Treasury Offset Program.
7. In District Court
8. Contractor has signed the closing agreement. An amended OCD is being prepared.
9. Contractor appealed and court ruled in contractor's favor. OPDIV has appealed.
10. Pending resolution of contractor's termination audit, any related termination agreement and pending lawsuit.
11. OPDIV has instructed the carrier to calculate and recover partial overpayments. Recoupment is still on hold pending resolution of the company's appeal to an administrative law judge.
12. Additional documentation has been provided by the State or contractor. OIG and/or OPDIV reviewing.
13. OPDIV is working with al Medicare providers to obtain signed advance agreements which set forth the terms and conditions of the amended Cost Accounting Standards (CAS 412). Implementation of the advance agreements will subsume and close out the currently outstanding pension audits.
14. OPDIV is in process of negotiating or determining outstanding overpayment amount and/or payment options.
15. OPDIV will be verifying that corrective action has been completed by the fiscal intermediary.
16. Demand letters were sent to employers listed in the audit. D.C. Circuit Court's decision in the HIAA vs. Shalala case will result in few recoveries of funds from EGHPs timely filing limits. OPDIV is attempting to "fix" the HIAA decision via new legislation.
17. Contractor was declared insolvent and placed in receivership. The DOJ has filed a claim on OPDIV's behalf.
18. OPDIV is negotiating a settlement with the State or the contractor.
19. OPDIV is in the process of developing a formula to settle all waivers regarding pension segmentation and/or unfunded pension costs.
20. OPDIV is awaiting verification from the pension actuarial staff that an adjustment was made.
21. An onsite audit is in the process. A global settlement will close pension and administrative costs.
22. The State or contractor is in the process of determining or collecting overpayment.
23. Collection activity has been suspended pending resolution of an objection lodged by two providers' legal counsel with the OIG and OCG.
24. OPDIV is verifying collection of overpayment.
25. Awaiting confirmation that account receivable may be closed out.
26. Waiting for a decision and/or action by the Asst. U.S. Attorney.
27. OPDIV is negotiating with the contractor on the related administrative costs audit.
28. OPDIV will validate contractor's correction procedures during next scheduled site visit.
29. OPDIV is awaiting completion of corrective action by the contractor.
30. OPDIV to examine related claims.
31. Working with new Executive Director to resolve all issues.

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