Appendix F - Management Report on Final Action
October 1, 2004 - September 30, 2005
Background
The Inspector General Act Amendments of 1988 (Public Law 100-504) 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 Office of Inspector General’s (OIG) audit recommendations. This annual management report provides the status of OIG reports in the Department and summarizes the results of actions taken to implement OIG 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 $1.260 billion through collection, offset, or other means (see Table I);
- Completed action to recover $1.148 billion through collection, offset, or other means (see Table I);
- Initiated action to put to better use $7 billion (see Table II); and
- Completed action that over time will put to better use $56 billion (see Table II).
The HHS Process |
Four Key Elements to the HHS Audit Resolution and Follow-up Process |
- The HHS Agencies have a lead responsibility for implementation and followup on most OIG and independent auditor recommendations;
- The Assistant Secretary for Budget, Technology, and Finance establishes policy and monitors HHS Agencies’ compliance with audit follow-up requirements;
- The audit resolution process includes the ability to appeal disallowances administratively under such programs as Head Start, Foster Care and Medicaid pursuant to the HHS Departmental Board of Appeal regulations in 45 C.F.R. Part 16; and
- If necessary, the Assistant Secretary for Budget, Technology, and Finance or the Deputy Secretary resolves conflicts between the HHS Agencies and the OIG.
|
At the end of this period there are 268 reports over 1 year old with uncollected balances or unimplemented monetary findings. The reasons these reports are still pending are found in the notes to the tables.
Departmental Conflict Resolution
In the event that the HHS agencies and OIG staff cannot resolve differences on specific report recommendations, a conflict resolution mechanism is available. During FY 2005, there were no disagreements requiring the convening of the Conflict Resolution Council.
Status of Audits in the Department
In general, HHS Agencies follow up on OIG recommendations effectively and within regulatory time limits. The HHS Agencies usually reach a management decision within the 6-month period that is prescribed by the Inspector General Act and OMB Circular A-50, Audit Followup. For the most part, they also complete their final actions on OIG reports, including collecting disallowed costs and carrying out corrective action plans, within a reasonable amount of time. However, the Department continues to monitor this area to improve procedures and ensure 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 that 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 P.L. 100-504.
TABLE I Management Action on Costs Disallowed in OIG Reports
As of September 30, 2005
(in thousands) |
| |
Number |
Disallowed Costs |
- Reports for which final action had not been taken by the commencement of the reporting period. See Note 1.
|
456 |
$1,062,499 |
- Reports on which management decisions were made during the reporting period. See Note 2.
|
399 |
$1,259,794 |
Subtotal (A+B) |
855 |
$2,322,293 |
- Reports for which final action was taken during the reporting period:
- The dollar value of disallowed costs that were recovered through collection, offset, property in lieu of cash, or otherwise.
- The dollar value of disallowed costs that were written off by management.
|
475
21 |
$1,148,072
$3,043 |
Subtotal (i+ii) |
496 |
$1,151,115 |
- Reports for which no final action has been taken by the end of the reporting period. See Note 3.
|
359 |
$1,171,178 |
Notes:
- Includes adjustments of amended disallowance and disallowance excluded from the previous reporting period.
- Represents the amount of management concurrence with the OIG’s recommendations. For this fiscal year, the OIG’s reconciliation with the HHS Agencies showed a variance that represents the two organizations having different cut-off dates.
- Includes the list of audi ts over 1 year old with outstanding balances to be collected. 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, 2005 (in thousands)
|
| |
Number |
Disallowed Costs |
- Reports for which final action had not been taken by the commencement of the reporting period. See Note 1.
|
13 |
$56,430,860 |
- Reports on which management decisions were made during the reporting period.
|
28 |
$6,880,755 |
Subtotal (A+B) |
41 |
$63,311,615 |
- Reports for which final action was taken during the reporting period:
- The dollar value of recommendations that were actually completed based on management action or legislative action.
- The dollar value of recommendations that management has subsequently concluded should not or could not be implemented or completed.
|
14
26 |
$56,501,260
$6,794,688 |
Subtotal (i+ii) |
40 |
$63,295,948 |
- Reports for which no final action has been taken by the end of the reporting period.
|
1 |
$15,667 |
Notes:
- Includes adjustments of amended disallowances and disallowances excluded from the previous reporting period.
|
HHS Audit Reports Over 1 Year Old With Outstanding Balances To Be Collected
As of September 30, 2005 |
HHS Agency |
Audit Report # |
Auditee |
Issue Date |
Amount |
Note |
ACF |
01-04-76290 |
State of ME |
Jul-04 |
$49,534 |
5 |
ACF |
02-00-64555 |
Utica-HS |
Oct-01 |
$166,880 |
6 |
ACF |
02-01-02002 |
Puerto Rico |
Jul-03 |
$144,837 |
4 |
ACF |
02-03-74816 |
State of NY |
Dec-03 |
$90,825 |
5 |
ACF |
02-04-77127 |
NJ Dept of Health Services |
Apr-04 |
$68,579 |
5 |
ACF |
02-91-14405 |
Bedford Stuyvesanto/OCS |
Mar-02 |
$34,593 |
3 |
ACF |
02-95-33649 |
Puerto Rico |
Mar-99 |
$1,433 |
5 |
ACF |
02-97-47637 |
Puerto Rico IV-B |
Sep-97 |
$9,703 |
25 |
ACF |
02-99-02005 |
Puerto Rico |
Oct-02 |
$1,214,299 |
25 |
ACF |
03-01-00510 |
Council Southern MT |
Nov-01 |
$9,863 |
4 |
ACF |
03-02-72227 |
State of VA |
Jan-01 |
$1,100,000 |
1 |
ACF |
03-03-73256 |
Lawrence Cty HS, Inc |
Jun-03 |
$148,663 |
6 |
ACF |
03-03-73829 |
Preschool Dev Prog |
Jul-03 |
$961,497 |
2 |
ACF |
03-03-74937 |
Preschool Dev Prog |
Sep-03 |
$448,772 |
2 |
ACF |
03-95-33212 |
Commonwealth of PA |
Sept-95 |
$22,662 |
25 |
ACF |
03-97-43787 |
VA/CCDBG |
Jun-97 |
$937,769 |
5 |
ACF |
03-97-47731 |
State of DE |
Sep-97 |
$11,880 |
25 |
ACF |
03-99-03305 |
Research Assessment State of MD |
Jul-00 |
$4,453,336 |
2 |
ACF |
04-00-66032 |
State of FL |
Jan-01 |
$41,989 |
5 |
ACF |
04-01-00002 |
State of NC |
Dec-03 |
$27,951 |
4 |
ACF |
04-01-00006 |
State of NC |
Dec-03 |
$2,742,231 |
4 |
ACF |
04-02-00010 |
East Winston Comm Dev |
Apr-04 |
$250,000 |
6 |
ACF |
04-96-00105 |
Delta Foundation |
Apr-99 |
$1,225,291 |
2 |
ACF |
04-96-00107 |
Harambee Child Level |
Aug-99 |
$124,811 |
2 |
ACF |
04-97-47475 |
Wash Cty Opport Inc. |
Nov-97 |
$173,151 |
4 |
ACF |
04-98-00123 |
State of NC |
Dec-03 |
$2,132,771 |
4 |
ACF |
04-99-56945 |
Quitman Cty Dev Org Inc |
Jun-02 |
$6,375 |
6 |
ACF |
05-01-67360 |
MI Family Independence Agency |
Jul-01 |
$150,000 |
25 |
ACF |
05-03-73766 |
Family Dev Service |
Sep-03 |
$20,679 |
5 |
ACF |
05-03-74102 |
Ohio Dept of Job & Family |
Apr-04 |
$212,374 |
5 |
ACF |
05-04-78796 |
Dunmar Center Inc |
Aug-04 |
$1,075 |
4 |
ACF |
05-97-48402 |
Montgomery Co CAA |
Nov-97 |
$79,374 |
7 |
ACF |
06-00-62531 |
NA Five Sandoval Indian Pueblos Inc. |
Oct-00 |
$13,958 |
2 |
ACF |
06-02-70441 |
Five Sandoval Indian Tribe |
Apr-03 |
$67,998 |
2 |
ACF |
06-03-75545 |
LA Dept of Social Services |
Oct-03 |
$213,171 |
5 |
ACF |
06-04-77155 |
State of AK |
Jul-04 |
$142,270 |
5 |
ACF |
06-90-00052 |
Mexican Amer/Discret |
Apr-92 |
$107,659 |
3 |
ACF |
06-97-47657 |
Five Sandoval |
Nov-99 |
$46,660 |
2 |
ACF |
07-02-00138 |
State of NE |
Sep-03 |
$11,681,442 |
1 |
ACF |
07-02-72037 |
State of KS |
Oct-01 |
$57,236 |
1 |
ACF |
08-03-74249 |
Three Affiliated Tribes |
Apr-04 |
$4,211 |
6 |
ACF |
08-99-59826 |
Crow Creek Sioux Tribe |
Jan-00 |
$9,845 |
2 |
ACF |
08-99-59907 |
Crow Creek Sioux Tribe |
Aug-00 |
$344,504 |
2 |
ACF |
09-00-63951 |
Tohono O Odham Nation |
May-01 |
$57,298 |
4 |
ACF |
09-01-00096 |
State of VT |
Mar-04 |
$89,581 |
25 |
ACF |
09-90-56270 |
Rinco San Luiseno Band |
Apr-01 |
$3,220 |
6 |
HHS Audit Reports Over 1 Year Old With Outstanding Balances To Be Collected
As of September 30, 2005 |
HHS Agency |
Audit Report # |
Auditee |
Issue Date |
Amount |
Note |
ACF |
09-98-00065 |
Latino Resource Org |
Mar-04 |
$95,102 |
25 |
ACF |
10-01-66783 |
Native Village of Mekoryuk |
Apr-01 |
$15,883 |
4 |
ACF |
10-03-72484 |
Maniilaq Manpower, Incak |
Jul-03 |
$44,498 |
6 |
ACF |
10-98-00008 |
Siletz River Co. |
Apr-00 |
$27,316 |
6 |
| |
|
Total for ACF |
|
$30,085,052 |
|
CDC |
01-00-62266 |
State of ME |
Feb-00 |
$138,782 |
5 |
CDC |
01-00-66460 |
State of ME |
Jan-03 |
$363,364 |
5 |
CDC |
01-02-70271 |
State of ME |
Apr-03 |
$561,697 |
5 |
CDC |
01-02-71527 |
State of MA |
Apr-02 |
$29,260 |
5 |
CDC |
01-02-73084 |
State of ME |
Sep-02 |
$188,524 |
5 |
CDC |
01-94-27881 |
State of ME |
Aug-95 |
$5,235 |
5 |
CDC |
01-96-37165 |
Haitian American Public Health Initiative |
Mar-97 |
$20,209 |
5 |
CDC |
03-01-66421 |
American Assoc. of Community Colleges |
Nov-00 |
$7,474 |
5 |
CDC |
03-02-72715 |
DC Dept. of Health |
Jul-03 |
$7,851 |
5 |
CDC |
03-03-72847 |
DC Dept. of Health |
Oct-02 |
$12,850 |
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 |
04-00-65030 |
State of SC |
Jul-00 |
$688,633 |
1 |
CDC |
04-98-51239 |
State of AL Child Care & Dev. Fund Mand. |
Sep-98 |
$227,200 |
5 |
CDC |
06-02-70732 |
US-Mexico Border Health Association |
Jan-02 |
$23,483 |
5 |
CDC |
10-98-53017 |
Self Enhancement Inc |
Apr-98 |
$6,868 |
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 |
| |
|
Total for CDC |
|
$2,468,049 |
|
CMS |
01-00-00506 |
Hospital for Nonphysician Outpatient Services |
Jul-01 |
$5,042,207 |
5 |
CMS |
01-00-00509 |
Medicare Part B Payments for DME |
Jul-01 |
$35,000,000 |
5 |
CMS |
01-00-00538 |
Medicare Part B Services |
Jun-01 |
$47,633,686 |
5 |
CMS |
01-01-00502 |
Ambulance & Radiology Serv |
Oct-02 |
$39,084 |
5 |
CMS |
01-01-00542 |
Associated Hospital Serv |
Dec-02 |
$518,981 |
5 |
CMS |
01-89-00518 |
Blue Shield of MA |
Oct-90 |
$216,053 |
11 |
CMS |
01-90-00500 |
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 & Capital 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- Hosp. 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 |
01-99-00507 |
Outpatient Psychiatric Services |
Mar-00 |
$94,716 |
5 |
CMS |
01-99-00518 |
Danbury Hospital |
May-00 |
$62,104 |
5 |
HHS Audit Reports Over 1 Year Old With Outstanding Balances To Be Collected
As of September 30, 2005 |
HHS Agency |
Audit Report # |
Auditee |
Issue Date |
Amount |
Note |
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 |
02-00-01023 |
N. Shore Long Island Jewish Hlth System |
Jul-02 |
$319,130 |
5 |
CMS |
02-00-01032 |
St. Barnabas Hosp |
Jul-02 |
$205,100 |
5 |
CMS |
02-00-01048 |
Triple S Inc. |
Dec-01 |
$298,693 |
5 |
CMS |
02-86-62015 |
Empire BC/BS |
Mar-88 |
$1,277,575 |
9 |
CMS |
02-91-01022 |
Prudential Ins.-ADM |
Mar-92 |
$6,837,167 |
14 |
CMS |
02-96-01034 |
Staff Blders. Home Health Inc. Buffalo-ORT |
Jan-98 |
$2,046,576 |
5 |
CMS |
02-97-01034 |
Dr. Pila Foundation Home Care Program |
Sep-99 |
$857,208 |
5 |
CMS |
02-99-01026 |
South Jersey Rehab Associates, Inc. |
Nov-00 |
$259,068 |
5 |
CMS |
03-00-00007 |
Philadelphia RO efforts |
Apr-01 |
$1,649,411 |
5 |
CMS |
03-00-00214 |
Maryland Dept. of Health and Mental Hygiene |
Mar-03 |
$2,093,729 |
14 |
CMS |
03-01-00005 |
Veritus, Inc. |
Oct-01 |
$131,071 |
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 |
03-99-00012 |
John Hopkins Bayview Medical Ctr |
Jun-02 |
$957,458 |
5 |
CMS |
04-00-01210 |
BC and BS of GA |
Dec-00 |
$891,000 |
5 |
CMS |
04-00-02162 |
First coast Service Options |
Feb-01 |
$2,042,060 |
5 |
CMS |
04-00-61620 |
State of NC |
Nov-01 |
$57,097 |
5 |
CMS |
04-00-61627 |
State of TN |
Mar-00 |
$359,907 |
24 |
CMS |
04-02-07005 |
Medicare Postacute Care Transfer Policy |
Apr-03 |
$60,860,570 |
5 |
CMS |
04-03-00018 |
Palmetto GBA |
Feb-04 |
$57,861 |
5 |
CMS |
04-03-75509 |
State of NC |
May-03 |
$5,045 |
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 FL Suncoast, Inc.) |
Mar-97 |
$14,800,000 |
5 |
CMS |
04-96-01125 |
Aetna- Rosemont Health Care Ctr |
Jan-02 |
$55,306 |
5 |
CMS |
04-96-01129 |
CA BC - ORT SNF of Washington Manor |
Jan-02 |
$284,378 |
5 |
CMS |
04-96-01131 |
Aetna (Health Svcs. Of Green Briar)-ORT |
Nov-97 |
$202,780 |
5 |
CMS |
04-96-01134 |
Aetna Colonnade Med. Ctr - ORT |
Jan-02 |
$385,338 |
5 |
CMS |
04-96-01135 |
Aetna Washington Manor ORT |
Jan-02 |
$220,483 |
5 |
CMS |
04-96-01136 |
Aetna Savanna Cay Manor -ORT |
Jan-02 |
$354,537 |
5 |
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 |
04-97-01164 |
1996 ACR Proposal for FL MCP |
Jan-00 |
$9,660,000 |
5 |
CMS |
04-97-01166 |
Staff Builders Home Health Care |
Apr-99 |
$2,300,000 |
5 |
CMS |
04-97-01168 |
FL Agency for Health Care Administration |
Dec-99 |
$8,885,855 |
14 |
CMS |
04-97-01169 |
Med Tech Home Health Services Inc |
Apr-99 |
$1,900,000 |
5 |
CMS |
04-97-02130 |
Mutual of Omaha |
Apr-99 |
$1,709,245 |
5 |
CMS |
04-97-02138 |
Mutual of Omaha |
Apr-99 |
$2,382,527 |
5 |
HHS Audit Reports Over 1 Year Old With Outstanding Balances To Be Collected
As of September 30, 2005 |
HHS Agency |
Audit Report # |
Auditee |
Issue Date |
Amount |
Note |
CMS |
04-98-01184 |
Homebound Medical Care, Inc. |
Jun-00 |
$1,860,760 |
5 |
CMS |
04-98-01185 |
Commonwealth of KY |
Sep-99 |
$1,579,988 |
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 |
$103,275 |
5 |
CMS |
04-99-55653 |
State of TN (OGM) |
Nov-99 |
$309,448 |
5 |
CMS |
05-02-72686 |
State's Home Care Program |
Aug-02 |
$20,572 |
5 |
CMS |
05-03-74058 |
Bellefaire Jewish Children's Bureau |
Nov-02 |
$11,410 |
5 |
CMS |
05-03-74769 |
Ohio youth Advocate Program Inc |
Mar-03 |
$1,395 |
5 |
CMS |
05-90-00013 |
BC/BS of MI - Admin |
Dec-90 |
$2,413,388 |
10 |
CMS |
05-97-00029 |
Office of Medicaid Policy and Planning - IN |
Mar-99 |
$2,000,000 |
5 |
CMS |
06-00-00041 |
Medicare Inpatient Hospital PPS Transfers |
Nov-01 |
$163,900,000 |
5 |
CMS |
06-00-00056 |
Medicaid Drug Rebates |
Mar-01 |
$108,000,000 |
5 |
CMS |
06-01-00027 |
Palmetto Govt. Benefit Admin |
Sep-01 |
$44,558 |
5 |
CMS |
06-01-68876 |
State of LA -OGM |
Jun-02 |
$48,414 |
5 |
CMS |
06-02-00026 |
TX Health and Human Serv Comm |
Jan-03 |
$555,341 |
5 |
CMS |
06-02-00037 |
Houston Independent School district |
Jan-04 |
$1,792,575 |
5 |
CMS |
06-02-00038 |
NM Human Serv Dept |
Mar-03 |
$1,392,725 |
5 |
CMS |
06-02-72136 |
State of LA |
Jun-02 |
$64,870 |
5 |
CMS |
06-03-00009 |
TX Health and Human Serv Comm |
Sep-03 |
$1,290,047 |
5 |
CMS |
06-03-00015 |
NM Human Serv Dept |
Jan-04 |
$518,492 |
24 |
CMS |
06-92-00043 |
BC/BS of TX - GME Costs |
Mar-94 |
$4,252,743 |
23 |
CMS |
06-95-00095 |
Palmetto Gov. (Fam Hospice/Dallas) |
Apr-97 |
$871,306 |
22 |
CMS |
06-96-00027 |
Palmetto Gov. (VNA of TX Hospice) |
Apr-97 |
$1,156,341 |
22 |
CMS |
06-97-00034 |
Risk Base Health Maint. |
Jun-99 |
$55,895 |
5 |
CMS |
06-99-00058 |
State of LA (OGM) |
Jun-00 |
$5,290,000 |
5 |
CMS |
06-99-56489 |
State of LA (OGM) |
Aug-99 |
$291,803 |
5 |
CMS |
07-01-02616 |
Mutual of Omaha |
Aug-01 |
$11,336,867 |
5 |
CMS |
07-02-04006 |
MO Provider |
May-04 |
$8,373,044 |
5 |
CMS |
07-03-02654 |
Ambulatory Surgical Centers |
Dec-02 |
$15,266 |
5 |
CMS |
07-03-02655 |
Ambulatory Surgical Centers |
Dec-02 |
$92,393 |
5 |
CMS |
07-03-02657 |
Ambulatory Surgical Centers |
Dec-02 |
$2,617 |
5 |
CMS |
07-03-02658 |
Empire Medicare Serv |
Jan-03 |
$2,340 |
14 |
CMS |
07-03-02659 |
Ambulatory Surgical Centers |
Nov-02 |
$2,655 |
5 |
CMS |
07-03-02663 |
Ambulatory Surgical Centers |
Jan-03 |
$9,338 |
5 |
CMS |
07-03-02665 |
WI Physicians Serv |
Jan-03 |
$106,363 |
5 |
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 |
07-93-00634 |
Travelers - Pension Seg. |
Oct-93 |
$1,026,460 |
18 |
CMS |
07-93-00665 |
Travelers Ins.- Pension Costs |
Oct-93 |
$1,218,963 |
5 |
CMS |
07-93-00709 |
BC/BS of CT - Pension Seg. |
Apr-94 |
$119,472 |
19 |
CMS |
07-93-00710 |
BC/BS of CT - Pension Costs |
Mar-93 |
$237,392 |
19 |
HHS Audit Reports Over 1 Year Old With Outstanding Balances To Be Collected
As of September 30, 2005 |
HHS Agency |
Audit Report # |
Auditee |
Issue Date |
Amount |
Note |
CMS |
07-93-00713 |
PA BS - Pension Costs |
Jun-95 |
$5,490,995 |
5 |
CMS |
07-94-00762 |
Health Care Svcs. Corp - Unfunded Pen. |
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 |
07-95-01159 |
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 |
07-96-01189 |
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 |
07-97-01205 |
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 |
07-97-01207 |
Community Mutual Ins. Co. Unfunded Pen |
Sep-00 |
$571,413 |
5 |
CMS |
07-97-01208 |
Community Mutual Ins Co Pension Costs |
Sep-00 |
$991,972 |
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 |
$5,624,747 |
5 |
CMS |
07-97-01222 |
AdminaStar Federal of KY - Pension Seg. |
Oct-98 |
$1,236,890 |
13 |
CMS |
07-97-02500 |
Anthem BC/BS of CT |
Mar-98 |
$122,548 |
5 |
CMS |
07-98-01224 |
AdminaStar Federal - Unfunded Pension |
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 - Unfunded Pension |
Mar-98 |
$292,152 |
5 |
CMS |
07-98-02522 |
BS of CA - Pension Plan Terminated |
Apr-99 |
$7,623,524 |
5 |
CMS |
07-99-01278 |
Rebound Inc. |
Apr-02 |
$1,042,522 |
5 |
CMS |
07-99-01283 |
Medicare Managed Care Risk Plans |
Feb-00 |
$1,350,000 |
5 |
CMS |
07-99-01288 |
Wellmark, Inc. |
Nov-01 |
$1,169 |
5 |
CMS |
07-99-02540 |
General American Life Insurance Company |
Jul-00 |
$6,205,564 |
27 |
CMS |
08-03-75595 |
State of CO |
Jul-03 |
$3,271,299 |
5 |
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 |
09-01-00083 |
National Heritage Insur Co |
May-03 |
$593,177 |
1 |
CMS |
09-04-76305 |
HI Dept of Human Serv |
Dec-03 |
$6,810 |
5 |
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 |
HHS Audit Reports Over 1 Year Old With Outstanding Balances To Be Collected
As of September 30, 2005 |
HHS Agency |
Audit Report # |
Auditee |
Issue Date |
Amount |
Note |
CMS |
09-96-00050 |
BC of CA |
Nov-97 |
$13,924 |
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 |
09-96-00094 |
BC of Ca - Dynasty Home Hlth Inc |
Jan-02 |
$217,720 |
5 |
CMS |
14-96-00202 |
Excluded Unlicensed Health Care Providers |
Sep-97 |
$2,931 |
5 |
CMS |
17-95-00096 |
HCFA Financial Statement Audit for FY 1996 |
May-98 |
$300,000 |
5 |
CMS |
17-97-00097 |
HCFA Financial Statement Audit for FY 1997 |
Sep-98 |
$141,796 |
5 |
| |
|
Total for CMS |
|
$815,766,034 |
|
HRSA |
04-04-75420 |
Mantachie Rural Health Care |
Feb-04 |
$8,403 |
4 |
HRSA |
08-02-70421 |
Aberdeen Area Tribal Chairmen's Hlth Board |
Feb-03 |
$1,509 |
6 |
| |
|
Total for HRSA |
|
$9,912 |
|
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 |
08-99-56446 |
Sisseton-Wahpeton Sioux Tribe |
May-99 |
$5,843 |
5 |
IHS |
09-01-65664 |
Lovelock Paiute Tribe |
Dec-00 |
$50,473 |
5 |
| |
|
Total for IHS |
|
$117,948 |
|
OPHS |
01-04-77730 |
Health Awareness Services of Central MA |
Nov-03 |
$78,425 |
29 |
OPHS |
06-03-74833 |
Amigo Volunteers in Education & Services |
Jan-03 |
$31,180 |
28 |
OPHS |
08-03-74361 |
Porcupine Clinic |
Nov-02 |
$12,611 |
29 |
OPHS |
08-03-74833 |
Porcupine Clinic |
Nov-02 |
$65,027 |
29 |
OPHS |
08-04-77295 |
Southern UTE Indian Tribe |
Mar-04 |
$12,337 |
28 |
OPHS |
08-05-79580 |
Porcupine Clinic |
Jun-04 |
$45,688 |
29 |
OPHS |
09-01-69017 |
Southeast Asian Community Center |
July-01 |
$3,111 |
28 |
OPHS |
15-01-20002 |
Congress Heights |
May-01 |
$11,300 |
28 |
| |
|
Total for OPHS |
|
$259,679 |
|
OS |
01-01-00004 |
State of ME |
Sep-01 |
$4,047 |
4 |
OS |
03-00-63670 |
State of PA |
Nov-00 |
$11,388,686 |
1 |
OS |
06-00-61716 |
TX Dept. of Health |
Sep-00 |
$32,230 |
6 |
OS |
07-03-02008 |
Kansas Advocacy Service |
Aug-04 |
$355,997 |
1 |
OS |
08-99-59826 |
Crow Creek Sioux Tribe |
Feb-00 |
$14,448 |
6 |
OS |
09-02-70938 |
Pascua Yaqui Tribe of Arizona |
Jun-02 |
$1,729 |
6 |
OS |
09-97-48247 |
Karidat |
Dec-97 |
$50,612 |
1 |
OS |
09-97-48966 |
Karidat |
Jan-98 |
$2,234 |
1 |
OS |
09-98-52613 |
Marianas |
Dec-98 |
$639,432 |
6 |
OS |
10-02-71415 |
Nooksack Indian Tribe |
Dec-02 |
$42,474 |
5 |
| |
|
Total for OS |
|
$12,531,889 |
|
PSC/DCA |
03-90-00453 |
State of WV |
Mar-91 |
$12,850,856 |
7 |
PSC/DCA |
06-02-72136 |
State of LA |
June-02 |
$8,735,851 |
1 |
PSC/DCA |
06-99-59584 |
State of LA |
Sep-00 |
$19,261,661 |
1 |
| |
|
Total for PSC |
|
$40,848,368 |
|
SAMHSA |
02-99-02502 |
Southeast Queens Community Partnership, Inc. |
May-00 |
$500,263 |
2 |
SAMHSA |
04-04183 |
Columbus Co. Services Mgmt. |
Jul-94 |
$35,167 |
4 |
SAMHSA |
06-03-74833 |
Amigos Volunteers in Education and Service |
Nov--03 |
$39,667 |
4 |
| |
|
Total for SAMHSA |
|
$575,097 |
|
| |
|
Total for HHS |
|
$ 902,662,025 |
|
Notes: |
1. Appeal process. |
2. Referred to Department of Justice (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 official clearance document is being prepared. |
9. Contractor appealed and court ruled in contractor's favor. HHS Agency has appealed. |
10. Pending resolution of contractor's termination audit, any related termination agreement, and pending lawsuit. |
11. HHS Agency 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 HHS Agency reviewing. |
13. HHS Agency is working with all 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. HHS Agency is in process of negotiating or determining outstanding overpayment amount and/or payment options. |
15. HHS Agency will verify 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 HIAA vs. Shalala case will result in few recoveries of funds from EGHP's timely filing limits. HHS agency is attempting to “fix” the HIAA decision via new legislation. |
17. Contractor was declared insolvent and placed in receivership. DOJ has filed a claim on HHS agency's behalf. |
18. HHS Agency is negotiating a settlement with the state or the contractor. |
19. HHS Agency is of developing a formula to settle all waivers regarding pension segmentation and/or unfunded pension costs. |
20. HHS Agency is awaiting verification from the pension actuarial staff that an adjustment was made. |
21. An on-site audit is in 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 the Office of General Counsel. |
24. HHS Agency 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. HHS Agency is negotiating with the contractor on the related administrative costs audit. |
28. HHS Agency to examine related claims. |
29. Working with new Executive Director to resolve all issues. |
|
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