NGS's "Overpayment Recovery Unit has experienced an increase in inventory due to an unusual number of overpayment requests," the MAC says in a message on its website. "This has created a situation in which refunded payments are not posted to the provider's account prior to the second overpayment request letter being issued or the offset being instituted." NGS is working its way through the backlog and will "return any funds and interest we may have offset as a result of this situation," the MAC pledges.