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Audit (A-07-09-00306)

04-06-2009
Review of the Pension Segmentation Requirements for the Qualified Pension Plan at Blue Cross Blue Shield of Arizona, a Terminated Medicare Contractor, for the Period January 1, 2005, to September 30, 2006

Executive Summary

Blue Cross Blue Shield of Arizona (Arizona), a Centers for Medicare & Medicaid Services (CMS) contractor, overstated the Medicare segment pension assets by $1,600 for the period of January 1 through September 30, 2006. Arizona administered Medicare Part A operations under cost reimbursement contracts with CMS until the contractual relationship was terminated September 30, 2006.

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