We recommend that the contracting officer require the Association to provide evidence or applicable documentation supporting that the Association has reconciled and accounted for all 2014 HIF tax impact refunds that were received by the applicable BCBS plans in 2019. After the Association has fully reimbursed all BCBS plans for the 2014 HIF income tax impact, the contracting officer should verify that the Association has returned all remaining 2014 HIF tax impact refunds to the FEHBP.