The Inspector General (IG) Act Amendments of 1988 require departments and agencies to report to
Congress on the actions they have taken and the amount of funds recovered or saved in response to the
IG's audit recommendations. This annual management report gives the status of IG reports in the
Department and summarizes the results of actions taken to implement IG audit recommendations during
the reporting period.
Departmental Findings
For the fiscal year covered by this report, the Department accomplished the following:
Initiated action to recover $315 million through collection, offset, or other means (see Table I);
Completed action to recover $405 million through collection, offset, or other means (see Table I);
Initiated action to put to better use $56 billion (see Table II); and
Completed action that over time will put to better use $342 thousand (see Table II).
At the end of this period there are 310 reports over a year old with uncollected balances or unimplemented monetary findings. The reasons these reports are still pending are found in the notes to the tables.
The HHS Process
There are four key elements to the HHS audit resolution and follow-up process:
The HHS agencies have a lead responsibility for implementation and follow-up on most IG and
independent auditor recommendations;
The Assistant Secretary for Budget, Technology, and Finance (ASBTF) establishes policy and monitors HHS agencies' compliance with audit follow-up requirements;
The audit resolution process includes the ability to appeal disallowances administratively under such programs as Head Start, Foster Care and Medicaid pursuant to the Board's regulations in 45 C.F.R. Part 16; and
If necessary, the ASBTF or the Deputy Secretary resolves conflicts between the HHS agencies and the IG.
Departmental Conflict Resolution
In the event that the HHS agencies and IG staff cannot resolve differences on specific report
recommendations, a conflict resolution mechanism is available. There were no disagreements requiring
the convening of the Conflict Resolution Council.
Status of Audits in the Department
In general, the HHS agencies follow up on IG recommendations effectively and within regulatory time limits. The HHS agencies usually reach a management decision within the six-month period that is prescribed by P.L. 100-504 and OMB Circular A-50. For the most part, they also complete their final actions on IG reports, including collecting disallowed costs and carrying out corrective action plans within a reasonable amount of time. However, we continue to monitor this area to improve procedures and assure compliance with corrective action plans.
Report on Final Action Tables
The following tables summarize the Department's actions in collecting disallowed costs and implementing recommendations to put funds to better use. Disallowed costs are those costs that are challenged because of a violation of law, regulation, grant term or condition, etc. Funds to be put to better use relate to those costs associated with cost avoidances, budget savings, etc. The tables are set up according to the requirements of section 106(b) of the IG Act Amendments of 1988 (P.L. 100-504).
TABLE I
Management Action on Costs Disallowed In Inspector General Reports As of September 30, 2003
(in thousands)
Number
Disallowed Costs
Reports for which final action had not been taken by the commencement of
the reporting period. See Note 1.
409
$ 968,542
Reports on which management decisions were made during the reporting period. See Note 2.
262
314,609
Subtotal (A + B)
671
$1,283,151
Reports for which final action was taken during the reporting period:
The dollar value of disallowed costs that were recovered through
collection, offset, property in lieu of cash, or otherwise.
282
404,724
The dollar value of disallowed costs that were written off by management.
17
2,538
Subtotal (I + ii)
299
$407,262
Reports for which no final action has been taken by the end of the reporting period. See Note 3.
372
$75,889
Includes adjustments of amended disallowance and disallowance excluded from the previous reporting period.
Represents the amount of management concurrence with the Inspector General's recommendations. For this fiscal year, the management reporting date was earlier than the Inspector General's reconciliation with the HHS agencies.
Includes the list of audits over one year old with outstanding balances to be collected. Includes audits under administrative or judicial appeal, under current collection schedule and legislatively uncollectible.
TABLE II
Management Action on OIG Reports With Recommendations That Funds be Put to Better Use As of September 30, 2003 (in thousands)
Number
Disallowed Costs
Reports for which final action had not been taken by the commencement of
the reporting period. See Note 1.
11
$56,249,316
Reports on which management decisions were made during the reporting period.
5
171,854
Subtotal (A + B)
16
$56,421,170
Reports for which final action was taken during the reporting period:
The dollar value of recommendations that were actually completed based on management action or legislative action.
3
342
The dollar value of recommendations that management has subsequently concluded should not or could not be implemented or completed.
0
-
Subtotal (i + ii)
3
$342
Reports for which no final action has been taken by the end of the reporting period. See Note 2.
13
$56,420,828
Includes adjustments of amended disallowances and disallowances excluded from the previous reporting period.
Includes the nine reports shown on the following page with recommendations to put funds to better use that were pending for more than one year. These reports involve major policy questions as well as legislative remedies that are difficult and time consuming to resolve.
Reports Containing Recommendations To Put Funds to Better Use Pending More Than One Year As of September 30, 2003
Audit Number
Auditee
Date Issued
Amount
Explanations
OEI-12-92-00460
Inappropriate Payments for Total Parenteral Nutrition (ES#921222-1330)
Jun-93
$69,000,000
CMS currently is determining the amount of the savings.
A-06-92-00043
BC/BS of Texas, Inc. -- GME Costs
Mar-94
4,078,960
Corrective action cannot be implemented pending the resolution of an objection lodged by the providers' legal counsel with the OIG and OGC.
A-04-95-02110
SC BC (Hospice of Lake & Sumter, Inc.) – ORT
Nov-96
2,500,000
CMS is reassessing whether seeking the identified OIG hospice overpayment is the appropriate action to take.
CMS is reassessing whether seeking the identified OIG hospice overpayment is the appropriate action to take.
A-05-95-00060
WI Department of Health and Social Services
Feb-97
2,400,000
The State of Wisconsin plans to establish a workgroup to meet and review HMO financial data
related to Medicaid HMOs to determine the actual amount of the savings.
OEI-03-99-00200
Medicare Payouts for Services After Death
Mar-97
4,800,000
CMS is in the process of determining the amount of savings.
A-06-01-00053
Medicaid Pharmacy
May-02
470,000,000
Actual acquisition costs of generic prescription drug products.
A-05-92-00006
Medicare Prospective Payment System
Mar-95
233,000,000
Follow-up audit on hospital admissions not requiring an overnight stay.
A-03-00-00216
Medicaid Enhanced Payments
Nov-01
55,497,000,000
Review to local public providers and the use of intergovernmental transfers.
Total 9 Reports - CMS
CMS
$56,282,848,608
HHS Audit Reports Over One Year Old With Outstanding Balances To Be Collected As of September 30, 2003
HHS Agency
Audit Report #
Auditee
Issue Date
Amount
Note
ACF
01-95-32620
CT/FC
May-97
$4,070
25
ACF
02-00-64555
Utica-HS
Oct-01
166,880
6
ACF
02-91-14405
Bedford Stuyvesanto/O
Mar-02
34,593
3
ACF
02-97-47637
Puerto Rico IV-B
Sep-97
9,703
25
ACF
02-97-47931
Puerto Rico
Jan-99
290,769
25
ACF
02-98-52012
Puerto Rico
Apr-02
10,827
6
ACF
02-99-57987
NJ IV-E
Jan-00
547
25
ACF
02-99-58335
Puerto Rico
Mar-99
5,400
25
ACF
03-01-00510
Council Southern MT
Nov-01
11,635
6
ACF
03-02-72227
State of VA
Jan-01
1,100,000
1
ACF
03-91-14545
PA Win-Demo
Jun-91
252,362
25
ACF
03-97-00587
Little Neighborhood
Jan-98
300,465
6
ACF
03-97-43787
VA/CCDBG
Jun-97
937,769
25
ACF
03-97-47731
Delaware
Sep-97
11,880
25
ACF
03-97-48850
Little Neighborhood
Nov-97
91,193
6
ACF
03-98-51186
Council of Southern MT
Feb-99
35,961
4
ACF
03-99-03305
Research Assessment State of MD
Jul-00
4,453,336
6
ACF
04-00-60897
State of FL
Nov-00
33,397
25
ACF
04-00-60897
State of FL
Nov-00
31,251
25
ACF
04-00-64117
State of AL Child Care & Dev. Fund Mand.
Aug-01
28,161
25
ACF
04-00-64861
State of NC
Mar-01
357,591
6
ACF
04-00-66032
State of FL
Jan-01
41,989
25
ACF
04-01-67440
Catawba
Aug-01
8,000
6
ACF
04-01-68839
State of FL
Apr-02
155,973
25
ACF
04-01-68839
State of FL
Apr-02
10,523
25
ACF
04-91-06594
Mountain Valley/HS
Sep-92
196,213
2
ACF
04-92-17186
Mountain Valley/HS
Sep-92
203,420
2
ACF
04-93-23833
Mountain Valley/HS
Jul-93
212,759
2
ACF
04-94-30737
Mountain Valley/HS
Jul-94
39,095
2
ACF
04-96-00105
Delta Foundation
Apr-99
1,225,291
4
ACF
04-96-00107
Harambee Child Level
Aug-99
124,811
6
ACF
04-96-38688
State of KY
Oct-96
8,049
25
ACF
04-97-47475
Wash Cty Opport Inc.
Nov-97
173,151
4
ACF
04-97-49121
Florida
May-98
282,553
6
ACF
04-99-55388
North Carolina
Nov-99
5,640
25
ACF
04-99-55653
Tennessee
Mar-99
38,487
25
ACF
04-99-56945
Quitman Cty Dev Org Inc
Jun-02
6,375
6
ACF
04-99-57894
Georgia
Nov-99
4,143
25
ACF
04-99-59501
Chapel Hill Carrboro
Jan-02
11,256
6
ACF
05-01-67360
MI Family Independence Agency
Jul-01
24,765
25
ACF
05-01-67360
MI Family Independence Agency
Jul-01
150,000
25
ACF
05-01-67645
State of OH
Jul-02
202,473
25
ACF
05-01-68896
State of IN
Jan-02
8,154
25
ACF
05-95-00022
ILL/IV-E
Jul-96
89,239
25
ACF
05-97-48402
Montgomery Co CAA
Nov-97
79,374
2
ACF
05-98-00010
Wisconsin
Feb-00
3,318,857
25
ACF
06-00-00012
Brown Magnolia
Sep-02
196,363
1
ACF
06-00-62531
NA Five Sandoval Indian Pueblos Inc.
Oct-00
15,095
4
ACF
06-00-62566
Five Sandoval Indian Pueblos Inc.
Nov-00
7,149
4
ACF
06-01-00073
State of LA
Sep-02
1,094,708
25
ACF
06-02-72136
State of LA
Feb-02
12,110
25
ACF
06-90-00052
Mexican Amer/Discret
Apr-92
74,646
3
ACF
06-97-47657
Five Sandoval
Nov-99
46,660
6
ACF
06-97-47730
Tri-County Head Start
Dec-97
2,451
6
ACF
06-97-48284
E Texas Family Srv
Nov-98
9,130
6
ACF
06-97-48531
TX DHS
Jan-99
11,209
25
ACF
07-98-50741
Citizens Housing
Dec-99
2,678
6
ACF
07-99-57228
Douglas Community
Jun-00
35,043
25
ACF
08-02-69413
Cankdeska Cikana Colleg
Aug-02
132,212
6
ACF
08-97-43975
Oglala Sioux Tribe
May-99
6,494
6
ACF
08-97-46601
Ute Indian Tribe
Oct-99
780
6
ACF
08-99-57703
Connejos-Costil
Oct-99
21,145
6
ACF
08-99-59825
Crow Creek Si.
Jan-00
26,660
6
ACF
08-99-59907
Crow Creek Si.
Aug-00
344,504
6
ACF
08-99-60047
Alamosa HS.
Feb-00
8,605
6
ACF
09-00-63951
Tohono O Odham Nation
May-01
121,541
4
ACF
09-01-67471
Catholic Charities
Jul-02
152
6
ACF
09-92-06592
Intertribal Cnl/Hs
Sep-93
30,015
4
ACF
09-93-00106
CA Dept. of Social Svcs.
May-97
29,269
25
ACF
09-93-23668
Center of ED/HS
Nov-93
12,070
25
ACF
09-95-00091
Walter McDonald Asso.
Jul-99
23,553
4
ACF
09-96-39178
AZ Aff Tribes
Mar-99
258,824
6
ACF
09-96-40113
Protective & Adv Mariana
Apr-98
80,574
6
ACF
09-96-40114
Protective & Adv Mariana
Apr-98
36,988
6
ACF
09-96-40115
Protective & Adv Mariana
Apr-98
56,344
6
ACF
09-96-43765
AZ Aff Tribes
Mar-99
66,526
6
ACF
09-99-56272
Rinco San Luiseno Band
Apr-01
2,460
6
ACF
09-99-56272
NA Rincon San Luiseno Band of Mission Ind.
Apr-01
49,860
6
ACF
09-99-57168
NA Santa Y Sabel Band of Mission Indians
Jun-01
108,615
4
ACF
10-00-58628
Kuigpagmiut, In.
Apr-00
18,119
6
ACF
10-01-66783
Native Village of Mekoryuk
Apr-01
15,883
4
ACF
10-01-69183
State of WA
Feb-02
25,985
25
ACF
10-01-69183
State of WA
Feb-02
276,680
25
ACF
10-98-00008
Siletz River Co.
Apr-00
27,316
6
Total for ACF
$18,076,796
CDC
01-02-71527
State of MA
Apr-02
29,260
5
CDC
01-96-37165
Haitian American Public Health Initiative
Mar-97
20,209
5
CDC
03-02-72715
DC Dept. of Health
Jul-03
7,851
5
CDC
03-98-50835
Nat'l Organ. of Black County Officials
Jan-99
19,385
5
CDC
03-98-50836
Nat'l Organ. of Black County Officials
Jan-99
27,140
5
CDC
03-98-50837
Nat'l Organ. of Black County Officials
Mar-99
1,078
5
CDC
03-98-51634
City of Philadelphia, PA.
Jun-98
93,690
5
CDC
03-99-56842
Nat'l Assoc. for Equal Opport. in Higher Ed.
Feb-01
33,585
5
CDC
04-00-61897
American Cancer Society
Mar-01
28,654
5
CDC
04-00-65030
State of SC
Jul-00
688,633
5
CDC
04-02-72213
State of FL
Jun-02
28,612
5
CDC
04-98-51239
State of AL Child Care & Dev. Fund Mand.
Sep-98
227,200
5
CDC
05-96-40217
WI Assoc. of Black Social Workers, Inc.
Mar-97
1,649
5
CDC
06-02-70732
US-Mexico border Health Association
Jan-02
23,483
5
CDC
09-96-41444
Immigrant Center
Mar-97
2,495
5
CDC
10-98-53018
Self Enhancement, Inc.
May-00
3,452
5
CDC
10-98-53162
People of Color Against Aids Network
Sep-00
8,289
5
Total for CDC
$1,244,665
CMS
01-00-65091
State of VT
Jul-00
15,853
5
CMS
01-01-00502
Ambulance & Radiology Serv
Oct-02
51,000,000
5
CMS
01-01-00529
BC/BS of GA
Jul-02
31,139
5
CMS
01-01-00542
Associated Hospital Serv
Dec-02
518,981
5
CMS
01-89-00518
Blue Shield of MA
Oct-90
216,053
11
CMS
01-90-00500E
Blue Cross of MA
Sep-90
7,048,076
4
CMS
01-91-00508
Aetna Life-Parts A&B Adm.
Jan-92
223,655
12
CMS
01-92-00517
Blue Cross of M.
Apr-93
160,122
5
CMS
01-92-00523
BC/BS of MA -Part B Lab Tests
Jan-94
2,250,000
26
CMS
01-93-00512
BC/BS of MA-Lab Test
Jul-94
426,817
26
CMS
01-94-00510
BC/BS of MS - ADM costs
Apr-95
130,299
5
CMS
01-95-00503
G/A & Capitol Mclean Ho- Adm Costs
Aug-95
186,190
5
CMS
01-96-00513
Separately Billable ESRDL Lab Tests
Dec-96
6,300,000
5
CMS
01-96-00519
Nat'l Medical Care ESRD
Sep-97
4,319,361
7
CMS
01-96-00527
Clinical Lab Tests- Hosp. Outpatient Labs
Dec-00
43,632,767
5
CMS
01-98-00512
CT BC/BS Noncompliance
Jun-98
3,264
5
CMS
01-99-00501
Waterbury Hospital
Oct-99
103,588
5
CMS
01-99-00518
Danbury Hospital
May-00
62,104
5
CMS
01-99-00521
Hematology Indices
Sep-00
14,000,000
5
CMS
01-99-00522
Medicare Clinical Lab Tests
Oct-00
31,200,000
5
CMS
01-99-00523
United HealthCare Ins.
Aug-00
19,282
5
CMS
01-99-57863
State of CT
May-99
67,594
5
CMS
02-00-01023
N. Shore Long Island Jewish Hlth System
Jul-02
319,130
5
CMS
02-00-01032
St. Barnabas Hosp
Jul-02
205,100
5
CMS
02-00-01048
Triple S Inc.
Dec-01
298,693
5
CMS
02-86-62015
Empire BC/BS
Mar-88
1,277,575
9
CMS
02-86-62016
Empire BC/BS
Aug-88
3,027,672
8
CMS
02-91-01022
Prudential Ins.-ADM
Mar-92
6,837,167
14
CMS
02-92-01004
NJ DHS - Credit Balances for Eight Hosp
Sep-93
89,839
5
CMS
02-96-01010
NYS DSS
Jul-00
612,121
28
CMS
02-96-01034
Staff Blders. Home Health Inc. Buffalo-ORT
Jan-98
2,046,576
5
CMS
02-97-01026
Eddy VNA of the Capital Region
Nov-99
11,336,867
5
CMS
02-97-01041
Personal Care Svc., Westchester Cty. NY
Apr-99
687,418
5
CMS
02-99-01026
South Jersey Rehab Associates, Inc.
Nov-00
297,808
5
CMS
03-00-00211
Commonwealth of PA
Dec-01
89,492,522
5
CMS
03-01-00005
Veritus, Inc.
Oct-01
131,071
5
CMS
03-92-00150
Elmira Jeffries MNH
Jan-94
164,188
22
CMS
03-92-00201
Commonwealth of VA
Jan-93
205,177
14
CMS
03-92-00602
PA DPW - Upper limit
Sep-94
230,520
5
CMS
03-93-00013
Omega Med. Lab.
Nov-93
1,102
5
CMS
03-93-00025
PBS - Lab Fee Schedules
Sep-95
953,377
5
CMS
03-95-38380
Commonwealth of VA
Mar-96
68,333
5
CMS
03-99-00012
John Hopkins Bayview Medical Ctr
Jun-02
957,458
5
CMS
04-00-06005
Univ of Al at Birmingham Hospital
Apr-02
5,428,248
5
CMS
04-00-61448
State of GA (OGM)
Feb-00
1,032,355
24
CMS
04-00-61620
State of NC
Nov-01
57,097
5
CMS
04-00-61627
State of TN
Mar-00
359,907
24
CMS
04-00-64861
State of NC
Sep-00
24,496
5
CMS
04-01-68698
State of MS
Mar-02
3,560,760
5
CMS
04-02-03012
Connecticut Gen Life Insur Co
Sep-02
7,826
5
CMS
04-02-72659
State of GA
Sep-02
142,363
5
CMS
04-91-02004
HCFA RO IV (FL BS-MSP)
Sep-93
2,694,287
5
CMS
04-93-20876
State of NC (OGCFM Lead)
Jul-93
22,244
5
CMS
04-94-01096
Humana Medical Plans, Inc.
Apr-95
624,048
5
CMS
04-95-01104
American Health Care-ORT
Jan-97
1,200,000
5
CMS
04-95-02110
SC BC (Hospice of Lake and Sumter, Inc.) ORT
Apr-97
4,000,000
5
CMS
04-95-02111
B/C of SC (Hospice of FL Suncoast, Inc.)
Mar-97
14,800,000
5
CMS
04-95-33005
State of MS (OGM)
Aug-95
63,140
12
CMS
04-95-33088
State of NC (OGM)
Sep-96
11,098
12
CMS
04-95-38310
State of MS (OGM)
Mar-96
9,069,408
22
CMS
04-96-01125
Aetna- Rosemont Health Care Ctr
Jan-02
55,306
5
CMS
04-96-01129
CA BC - ORT SNF of Washington Manor
Jan-02
284,378
5
CMS
04-96-01131
Aetna (Health Svcs. Of Green Briar)-ORT
Nov-97
202,780
5
CMS
04-96-01134
Aetna Colonnade Med. Ctr - ORT
Jan-02
385,338
5
CMS
04-96-01135
Aetna Washington Manor ORT
Jan-02
220,483
5
CMS
04-96-01136
Aetna Savanna Cay Manor -ORT
Jan-02
354,537
5
CMS
04-96-01138
BC/BS of FL-Lawnwood Reg. Med. Ctr.
Apr-97
111,986
22
CMS
04-96-01148
Aetna Life Insur. Co.
Nov-97
148,955
5
CMS
04-96-02122
Blue Cross of GA
Oct-98
791,327
6
CMS
04-96-38655
State of NC
Jan-97
5,053
12
CMS
04-97-01164
1996 ACR Proposal for FL MCP
Jan-00
9,660,000
5
CMS
04-97-01168
FL Agency for Health Care Administration
Dec-99
8,885,855
14
CMS
04-97-02130
Mutual of Omaha
Apr-99
1,709,245
5
CMS
04-97-02138
Mutual of Omaha
Apr-99
2,382,527
5
CMS
04-98-01184
Homebound Medical Care, Inc.
Jun-00
1,860,760
5
CMS
04-99-01193
Six State Review of O/P Rehab. Facilities
Jun-00
74,067,804
5
CMS
04-99-01195
Medicare Home Health Services in FL
Mar-01
57,022
5
CMS
04-99-55388
State of NC (OGM)
Jun-99
367,984
5
CMS
04-99-55479
Commonwealth of KY (OGM)
Mar-99
316,997
5
CMS
04-99-55653
State of TN (OGM)
Nov-99
309,448
5
CMS
04-99-59921
State of KY (OGM)
Oct-99
184,633
5
CMS
05-90-00013
BC/BS of MI - Admin
Dec-90
2,413,388
10
CMS
05-97-00028
OH Dept. of Human Services
Oct-98
12,674,026
5
CMS
05-97-00029
Office of Medicaid Policy and Planning - IN
Mar-99
2,000,000
5
CMS
06-00-00026
LA State Univ Medical Ctr
Feb-02
18,442,552
5
CMS
06-01-00039
TX Hlth & Human Serv Commission
Jun-02
333,298
5
CMS
06-01-68876
State of LA -OGM
Jun-02
73,186
5
CMS
06-02-72610
State of OK - OGM
Dec-02
1,110,228
5
CMS
06-92-00043
BC/BS of TX - GME Costs
Mar-94
4,252,743
23
CMS
06-95-00095
Palmetto Gov. (Fam Hospice/Dallas)
Apr-97
871,306
22
CMS
06-96-00027
Palmetto Gov. (VNA of TX Hospice)
Apr-97
1,156,341
22
CMS
06-97-00034
Risk Base Health Maint.
Jun-99
55,895
5
CMS
06-99-00058
State of LA (OGM)
Jun-00
5,290,000
5
CMS
06-99-56489
State of LA (OGM)
Aug-99
368,258
5
CMS
07-00-65149
NE Health & Human Serv Nursing Facility
Sep-00
1,450,104
5
CMS
07-91-00471
BC/BS of MI - Pension Seg.
Dec-92
5,021,873
10
CMS
07-91-00473
BC/BS of FL, Inc.-Pension Seg.
Aug-93
4,755,565
13
CMS
07-92-00525
BC/BS of MI -Pension Costs
Dec-92
2,135,884
10
CMS
07-92-00578
BC/BS of TX - Unfunded Pension Costs
Oct-92
6,244,637
13
CMS
07-92-00585
BS of CA - Pension Costs
Feb-94
2,973,504
5
CMS
07-92-00604
WVA BC/BS Term Pension
Jan-93
617,644
17
CMS
07-92-00608
BC/BS of Missouri
Jun-93
960,615
15
CMS
07-93-00633
Aetna Life Insurance - Pension Costs
Oct-93
3,011,376
5
CMS
07-93-00634
Travelers - Pension Seg.
Oct-93
1,026,460
18
CMS
07-93-00665
Travelers Ins.- Pension Costs
Oct-93
1,218,963
5
CMS
07-93-00679
Aetna Life Insurance - Pension Costs
May-94
4,455,857
5
CMS
07-93-00680
BC/BS of NC - Unfunded Pension Costs
Oct-94
293,629
21
CMS
07-93-00699
BC/BS of MA - Pension Seg.
Apr-94
658,471
19
CMS
07-93-00700
BC/BS of MA - Pension Costs
May-94
1,290,740
19
CMS
07-93-00701
BS/BS of MA - Pension Costs
Jul-94
839,740
19
CMS
07-93-00709
BC/BS of CT - Pension Seg.
Apr-94
119,472
19
CMS
07-93-00710
BC/BS of CT - Pension Costs
Mar-93
237,392
19
CMS
07-93-00713
PA BS - Pension Costs
Jun-95
5,490,995
5
CMS
07-94-00744
IASD Health Svcs. Corp. - Pension Seg.
Sep-94
3,079,484
20
CMS
07-94-00745
IASD Hlth Svcs. Corp. - Unfunded Pen.
May-94
574,804
20
CMS
07-94-00746
IASD Health Svcs. Corp. - Pension Seg.
May-94
842,979
20
CMS
07-94-00747
IASD Hlth Svcs. Corp. - Unfunded Pen.
May-94
10,331
20
CMS
07-94-00762
Health Care Svcs. Corp - Unfunded Pension Costs
Jul-94
1,233,337
10
CMS
07-94-00763
Health Care Svcs. Corp.- Pension Seg.
Aug-94
1,055,458
10
CMS
07-94-00768
BC/BS of SC - Pension Costs
Sep-94
840,493
13
CMS
07-94-00769
BC/BS of SC - Pension Costs
Sep-94
329,001
19
CMS
07-94-00770
BC/BS of SC- Unfunded Pension Costs
Sep-94
793,508
13
CMS
07-94-00777
BC/BS of GA - Pension Costs
Oct-94
90,736
13
CMS
07-94-00778
BC/BS of GA - Unfunded Pension Costs
Oct-94
363,921
13
CMS
07-94-00779
BC/BS of GA - Pension Seg.
Oct-94
113,256
13
CMS
07-94-00805
BC/BS of TN -Pension Seg.
Jan-95
1,400,063
13
CMS
07-94-00816
BC/BS of TN. -Unfunded Pension Costs
Jan-95
352,026
13
CMS
07-94-00817
BC/BS of AL - Pension Unfunded Costs
Jul-95
912,730
13
CMS
07-94-00818
BC/BS of AL - Pension Seg.
Jul-95
951,281
13
CMS
07-94-01107
BC/BS of FL - Pension SEG.
Apr-96
813,122
13
CMS
07-95-01126
BC/BS of FL - Pension Unfunded Costs
Apr-96
4,049,889
13
CMS
07-95-01149
BC/BS of TX - Pension Costs
Apr-96
874,111
13
CMS
07-95-01150
BC/BS of Oregon - Pension Seg.
Aug-97
191,312
5
CMS
07-95-01151
BC/BS of OR - Pension Unfunded Costs
Aug-97
260,335
5
CMS
07-95-01159
BC/BS of NE - Pension Seg.
Jan-96
96,955
27
CMS
07-95-01166
BC/BS of NE - Pension Unfunded Costs
Jan-96
73,509
27
CMS
07-96-01178
BC/BS of MI - Pension Costs
Nov-96
631,248
10
CMS
07-96-01185
Rocky Mt. Hlth Care Corp. - Pension Seg.
May-97
2,743,438
13
CMS
07-96-01189
BC of WA & AK- Pension Seg.
Dec-97
96,740
5
CMS
07-96-01194
Community Mutual Ins. Co. Pension Seg.
Jul-97
1,866,026
5
CMS
07-96-01195
New Mexico BC - Pension Seg.
Feb-97
801,899
13
CMS
07-96-01198
Rocky Mtn. Hlth. Care Corp Unfunded Pen.
Feb-97
543,421
13
CMS
07-97-01205
BC of WA & AK - Pension Seg.
Dec-97
15,688
5
CMS
07-97-01206
BC of WA & AK - Pension Unfunded Costs
Dec-97
106,843
5
CMS
07-97-01207
Community Mutual Ins. Co. Unfunded Pen
Sep-00
571,413
5
CMS
07-97-01208
Community Mutual Ins Co Pension Costs
Sep-00
991,972
5
CMS
07-97-01209
BC/BS of MS - Pension Seg.
Jan-98
224,711
13
CMS
07-97-01210
BC/BS of MS - Unfunded Pension Costs
Jan-98
482,549
13
CMS
07-97-01211
BC/BS of MS - Pension Costs
Jan-98
134,312
13
CMS
07-97-01213
Travelers Pension Seg.
Jan-98
5,624,747
5
CMS
07-97-01222
AdminaStar Federal of KY - Pension Seg.
Oct-98
1,236,890
13
CMS
07-97-01234
Rock Mountain Health Care Corp. Pension Term
May-98
4,079,171
13
CMS
07-97-02500
Anthem BC/BS of CT
Mar-98
122,548
5
CMS
07-98-01224
AdminaStar Federal - Pension Unfunded Costs
Oct-98
4,286,294
5
CMS
07-98-01225
AdminaStar Federal - Pension Costs
Oct-98
736,134
5
CMS
07-98-02501
Anthem BC/BS of CT - Pension Unfunded Costs
Mar-98
292,152
5
CMS
07-98-02506
Aetna Life and Casualty
Aug-98
1,407,689
5
CMS
07-98-02522
BS of CA - Pension Plan Terminated Contractor
Apr-99
7,623,524
5
CMS
07-98-02526
BC/BS of AR
Sep-98
153,269
13
CMS
07-99-01278
Rebound Inc.
Apr-02
1,042,522
5
CMS
07-99-01288
Wellmark, Inc.
Nov-01
1,169
5
CMS
07-99-02540
General American Life Insurance Company
Jul-00
6,205,564
27
CMS
08-00-64575
State of CO
May-00
11,205,906
13
CMS
08-94-00739
BC/BS of ND - Pension Seg.
Jan-95
730,875
13
CMS
08-94-00740
BC/BS of NC - Unfunded Pension Costs
Jan-95
671,198
13
CMS
09-89-00162
Nationwide Employer Project - MSP
Mar-95
2,218,824
16
CMS
09-95-00072
CA DHS
Nov-96
4,013,490
5
CMS
09-96-00061
BS of CA
Jun-98
1,006,192
18
CMS
09-96-00064
San Diego Hospice Corp. - ORT
Nov-98
993,779
5
CMS
09-96-00088
Care Providers- BC of CA
Jul-99
901,278
5
CMS
09-96-00089
Care Plus Home Hlth Services - BC of CA
Jul-99
389,497
5
CMS
09-96-00094
BC of Ca - Dynasty Home Hlth Inc
Jan-02
217,720
5
CMS
14-96-00202
Excluded Unlicensed Health Care Providers
Sep-97
2,931
5
CMS
17-95-00096
HCFA Financial Statement Audit for FY 1996
May-98
300,000
5
CMS
17-97-00097
HCFA Financial Statement Audit for FY 1997
Sep-98
141,796
5
Total for CMS
$602,576,756
HRSA
04-98-50281
Aaron E. Henry CHC
Sep-98
3,017
6
HRSA
08-02-70421
Aberdeen Area Tribal Chairmen's Hlth Board
Feb-03
1,509
6
Total for HRSA
$4,526
IHS
08-00-56759
SD Urban Indian Health
Nov-99
32,783
5
IHS
08-00-59899
SD Urban Indian Health
Nov-99
6,818
5
IHS
08-00-60654
Spirit Lake
Jan-00
22,031
5
IHS
08-00-61777
Turtle Mountain Band of Chippewa Indians
Nov-99
129,070
5
IHS
08-99-55284
SD Urban Indian Health
Jun-99
902,046
5
IHS
08-99-55285
SD Urban Indian Health
Jun-99
902,377
5
IHS
08-99-56446
Sisseton-Wahpeton Sioux Tribe
May-99
5,843
5
IHS
09-00-60032
Lovelock Paiute Tribe
Dec-99
74,187
5
IHS
09-01-65664
Lovelock Paiute Tribe
Dec-00
50,473
5
IHS
09-01-67778
Lovelock Paiute Tribe
Jun-01
19,129
5
IHS
09-01-68215
Pyramid Lake Paiute Tribe
Sep-01
14,919
5
Total for IHS
$2,159,676
OMH
A-03-00-64076
Nat'l Medical Association
Mar-98
27,106
29
OMH
A-03-98-50338
Nat'l Medical Association
Mar-98
12,968
29
OMH
A-15-01-20002
Congress Heights
May-01
11,300
5
Total for OMH
$51,374
OS
01-01-00004
State of ME
Sep-01
21,477
4
OS
02-01-69286
Ponce Medical School
Feb-02
70,114
6
OS
02-99-02004
Puerto Rico
Sep-01
24,113,432
6
OS
03-00-63670
State of PA
Nov-00
11,388,686
1
OS
06-00-61716
TX Dept. of Health
Sep-00
138,870
6
OS
08-99-59826
Crow Creek Sioux
Feb-00
14,448
6
OS
09-97-48247
Karidat
Dec-97
50,612
1
OS
09-97-48966
Karidat
Jan-98
2,234
1
OS
09-98-52613
Marianas
Dec-98
639,432
6
OS
09-98-54245
Nevada Law Center
Dec-98
126
4
OS
09-99-57597
Bear River Band
Mar-00
1,648
6
Total for OS
$36,441,079
PSC/DPM
02-99-58263
Puerto Rico, Office of the Governor
Jul-99
27,980
5
PSC/DPM
03-90-00453
State of WV
Mar-91
12,850,856
7
PSC/DPM
06-01-68685
State of NM
Mar-03
650,000
6
PSC/DPM
06-99-59584
State of LA
Sep-00
19,261,661
1
PSC/DPM
09-92-00116
State of CA
Feb-95
95,751,452
4
Total for PSC
$128,541,949
SAMHSA
02-99-02502
Southeast Queens Community Partnership, Inc.
May-00
500,263
5
SAMHSA
04-04183
Columbus Co. Services Mgmt.
Jul-94
35,167
4
Total for SAMHSA
$535,430
Total for HHS
$789,632,251
Notes:
Appeal process.
Referred to DOJ.
Referred to DOJ/payment plan.
Payment plan.
Pursuing collection.
Transferred to Treasury Offset Program.
In District Court.
Contractor has signed the closing agreement. An amended OCD is being prepared.
Contractor appealed and court ruled in contractor's favor. HHS agency has appealed.
Pending resolution of contractor's termination audit, any related termination agreement and pending lawsuit.
HHS agency has instructed the carrier to calculate and recover partial overpayments. Recoupment is still on hold pending resolution of the company's appeal to an administrative law judge.
Additional documentation has been provided by the State or contractor. OIG and/or HHS agency reviewing.
HHS agency is working with all Medicare providers to obtain signed advance agreements which set forth the terms and conditions of the amended Cost Accounting Standards (CAS 412). Implementation of the advance agreements will subsume and close out the currently outstanding pension audits.
HHS agency is in process of negotiating or determining outstanding overpayment amount and/or payment options.
HHS agency will verify that corrective action has been completed by the fiscal intermediary.
Demand letters were sent to employers listed in the audit. D.C. Circuit Court's decision in HIAA vs. Shalala case will result in few recoveries of funds from EGHP's timely filing limits. HHS agency is attempting to "fix" the HIAA decision via new legislation.
Contractor was declared insolvent and placed in receivership. DOJ has filed a claim on HHS agency's behalf.
HHS agency is negotiating a settlement with the State or the contractor.
HHS agency is of developing a formula to settle all waivers regarding pension segmentation and/or unfunded pension costs.
HHS agency is awaiting verification from the pension actuarial staff that an adjustment was made.
An onsite audit is in process. A global settlement will close pension and administrative costs.
The State or contractor is in the process of determining or collecting overpayment.
Collection activity has been suspended pending resolution of an objection lodged by two providers' legal
counsel with the OIG and OCG.
HHS agency is verifying collection of overpayment.
Awaiting confirmation that account receivable may be closed out.
Waiting for a decision and/or action by the Asst. U.S. Attorney.
HHS agency is negotiating with the contractor on the related administrative costs audit.
HHS agency to examine related claims.
Working with new Executive Director to resolve all issues.
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