Subpart 98-3 - Audited Financial Statements for Managed Care Organizations

Effective Date

11/10/2015

Subpart 98-3 - Audited Financial Statements for Managed Care Organizations
Section 98-3.1 - Purpose

Section 98-3.2 - Definitions

Section 98-3.3 - General requirements related to filing of annual audited financial reports and audit committee appointment

Section 98-3.4 - Contents of annual audited financial report

Section 98-3.5 - Designation of CPA

Section 98-3.6 - Qualifications of CPA

Section 98-3.7 - Consolidated or combined audits

Section 98-3.8 - Scope of audit and report of CPA

Section 98-3.9 - Notification of adverse financial condition

Section 98-3.10 - Communication of internal control related matters noted in an audit

Section 98-3.11 - CPA’s letter of qualifications

Section 98-3.12 - Availability and maintenance of CPA work papers

Section 98-3.13 - Requirements for audit committees

Section 98-3.14 - Conduct of MCO in connection with the preparation of required reports and documents

Section 98-3.15 - Management’s report of internal control over financial reporting

Section 98-3.16 - Effective date and special rules