Audit of Highmark's Unfunded Pension Costs for the Period Covering 1997 Through 2001, A-07-04-00177

Office of Inspector General DEPARTMENT OF HEALTH & HUMAN SERVICES S Offices of Audit Services J Region VII 601 East 12th Street JAN 2 1 2005 Room 284A Kansas City, Missouri 64106 Report Number: A-07-04-00 177 Donald L. Fisher Vice President Compensation, Benefits, HRIS, and Risk Management Highmark, Inc. 1800 Center Street P.O. Box 890089 Camp Hill, Pennsylvania 17089-0089 r Dear Mr. Fisher: Enclosed are two copies of the Department of Health and Human Services, Office of Inspector General (OIG) report entitled "Audit of Highmark's Unfunded Pension Costs for the Period Covering 1997 Through 2001 ." A copy of this report will be forwarded to the HHS action official noted on the following page for her review and any action deemed necessary. The action official will make final determination regarding actions taken on all matters in the report. We request that you respond to the 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. 5 552, as amended by Public Law 104-23 I), OIG reports are made available publicly 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 ...