Review of Pension Costs Claimed for the Medicare Part B Segment by HealthNow New York Inc. for Fiscal Years 1995 Through 2006

摘要

During our audit period (Federal fiscal years (FY) 1995 through 2006), HealthNow New York Inc. (HealthNow) administered Medicare Part B and Durable Medical Equipment Regional Carrier operations under cost reimbursement contracts with the Centers for Medicare & Medicaid Services (CMS). CMS reimburses a portion of the annual contributions that contractors make to their pension plans. In claiming costs, contractors must follow cost reimbursement principles contained in the Federal Acquisition Regulation, Cost Accounting Standards (CAS), and Medicare contracts. The Medicare contracts require contractors to allocate or separately calculate pension costs. Contractors must use the separate calculation method if there is a material difference between the results of the two methods. Our objective was to determine the allowability of pension costs that HealthNow claimed for Medicare reimbursement for FYs 1995 through 2006.