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首页> 美国政府科技报告 >Blue Cross Blue Shield of Tennessee Overstate thee Medicare Segment Pension Assets and Medicare's Share of the Excess Pension Liabilities Due to the Segment Closing.
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Blue Cross Blue Shield of Tennessee Overstate thee Medicare Segment Pension Assets and Medicare's Share of the Excess Pension Liabilities Due to the Segment Closing.

机译：田纳西州的蓝十字蓝盾超过了医疗保险分部养老金资产和医疗保险分担因部门结束而产生的超额养老金负债。

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摘要

Blue Cross Blue Shield of Tennessee (BCBS Tennessee), doing business as Riverbend Government Benefits Administrator, administered Medicare Part A operations under cost reimbursement contracts with the Centers for Medicare & Medicaid Services (CMS) until the contractual relationship was terminated effective August 1, 2009. Since its inception, Medicare has paid a portion of contractors contributions to their pension plans. These contributions are allowable Medicare costs subject to the criteria set forth in the Federal Acquisition Regulation, Cost Accounting Standards (CAS), and Medicare contracts. Furthermore, in situations such as contract terminations, the Medicare contracts require contractors to identify excess Medicare pension assets/liabilities, in accordance with CAS 413. Our objective was to determine whether BCBS Tennessee complied with Federal requirements and the Medicare contracts pension segmentation requirements when: implementing the prior audit recommendation, updating the Medicare segments pension assets from January 1, 2002, to August 1, 2009, and determining Medicare's share of the Medicare segment excess pension liabilities as a result of the termination of the Medicare contracts.

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