Federal Reports

Under a contract monitored by the National Credit Union Administration Office of Inspector General, KPMG LLP, an independent certified public accounting firm, performed an audit of NCUA’s financial statements as of December 31, 2015. This transmits KPMG’s report on its financial statement audit of the NCUA financial statements for the Share Insurance Fund, Operating Fund, Central Liquidity Facility, and Community Development Revolving Loan Fund, as of and for the years ending December 31, 2015 and 2014.

Greenville Memorial Hospital (the Hospital), operating in South Carolina, complied with Medicare billing requirements for 257 of the 281 inpatient and outpatient claims that we reviewed. However, the Hospital did not fully comply with Medicare billing requirements for the remaining 24 claims, resulting in overpayments of $83,000 for the audit period. These errors occurred primarily because the Hospital did not have adequate controls to prevent the incorrect billing of Medicare claims within the selected risk areas that contained errors.

Not all of the Minnesota marketplace's internal controls were effective in ensuring that individuals were enrolled in qualified health plans (QHPs) according to Federal requirements.