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美国政府科技报告
>Highmark Medicare Services, Inc., Overstated Its Nonqualified Defined-Benefit Plan Medicare Segment Pension Assets and Overstated the Medicare Segment Excess Pension Liabilities As of January 1, 2012
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Highmark Medicare Services, Inc., Overstated Its Nonqualified Defined-Benefit Plan Medicare Segment Pension Assets and Overstated the Medicare Segment Excess Pension Liabilities As of January 1, 2012
Medicare contractors are required to separately account for the Medicare segment pension plan assets based on the requirements of their Medicare contracts and Cost Accounting Standards (CAS) 412 and 413. The Centers for Medicare & Medicaid Services (CMS) incorporated this requirement into the Medicare contracts beginning with fiscal year 1988. In addition, in situations such as contract terminations, the Medicare contracts require contractors to identify excess Medicare pension assets and liabilities in accordance with the CAS. Previous Office of Inspector General reviews found that Medicare contractors did not always correctly identify and update the segmented pension assets. The objectives of this review were to determine whether Highmark Medicare Services, Inc. (Highmark), complied with Federal requirements and the Medicare contracts pension segmentation requirements when (1) implementing the prior audit recommendations to increase the Medicare Part A segment pension assets and decrease the Medicare Part B segment pension assets as of January 1, 2003, (2) updating the Medicare segments pension assets from January 1, 2003, to January 1, 2012, and (3) determining the Medicare segment excess pension assets/liabilities as a result of the Medicare segment closing.
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