Audit of Blue Cross Blue Shield of Utah's Unfunded Pension Costs for 1986 Through 1997, A-07-04-00178

Office of Inspector General DEPARTMENT OF HEALTH & HUMAN SERVICES Offices of Audit Services Region VII 601 East 12th Street Room 284A Kansas City, Missouri 64106 APR 1 1 2006 Report Number: A-07-06-00 198 R. Paul Warburton, CPA, Director of Finance Regence Blue Cross Blue Shield of Utah 2890 East Cottonwood Parkway Salt Lake City, Utah 84121-7035 Dear Mr. Warburton: Enclosed are two copies of the U.S. Department of Health and Human Services (HHS), Office of the Inspector General (OIG) report titled "Audit of Blue Cross Blue Shield of Utah's Unfunded Pension Costs for 1986 Through 1997." A copy of this report will be forwarded to the HHS action official noted on the next page for his review and any action deemed necessary. The HHS action official will make final determination regarding actions taken on all matters in the report. We request that you respond to the HHS action official within 30 days from the date of this letter. Your response should present any comments or additional information that you believe may have a bearing on the final determination. In accordance with the principles of the Freedom of Information Act (5 U.S.C. 552, as amended by Public Law 104-23 I), OIG reports are made available to the public to the extent information contained therein is not subject to exemptions of the Act that the Department chooses to exercise (see 45 CFR part 5). If you have any questions or comments about this report, please do not hesitate to call ...