Audit of Veritus' Unfunded Pension Costs for the Period Covering 1993 Through 1996, A-07-04-00175

Office of Inspector General DEPARTMENT OF HEALTH & HUMAN SERVICES Offices of Aud~t Services 5 Region VII OCT 1 4 2004 601 East 12th Street Room 284A Report Number A-07-04-001 75 Kansas City, Missouri 64106 Donald L. Fisher Vice President Compensation, Benefits, HRIS, and Risk Management Highrnark, Inc. 1800 Center Street P.O. Box 890089 Camp Hill, PA 17089-0089 Dear Mr. Fisher: Enclosed are two copies of the U.S. Department of Health and Human Services, Office of the Inspector General (OIG) report entitled "Audit of Veritus' Unfunded Pension Costs for the period covering 1993-1996." A copy of this report will be forwarded to the action official noted below for her review and any action deemed necessary. The HHS action official named below 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 publicly to the extent information contained therein is not subject to exemptions of the Act which 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 me at ...