Review of Pension Costs Claimed for Medicare Reimbursement by Blue Cross Blue Shield of Nebraska for Fiscal Years 1995 Through 2008

摘要

Blue Cross Blue Shield of Nebraska (BCBS Nebraska) administered Medicare Part A operations under cost reimbursement contracts with the Centers for Medicare & Medicaid Services (CMS) until the contractual relationship was terminated effective November 30, 2007. Our objective was to determine the allowability of pension costs that BCBS Nebraska claimed for Medicare reimbursement for fiscal years (FY) 1995 through 2008.