Current through Reg. 50, No. 187; September 24, 2024
(1) Pursuant to Section
409.967(3)(b),
Florida Statutes (F.S.), the Agency for Health Care Administration (hereafter
referred to as Agency) shall contract with independent certified public
accountants to conduct compliance audits of Florida Medicaid prepaid health
plans.
(a) Certified public accountants that
participate in the preparation of a plan's financial audits or annual
statements submitted by the plan pursuant to Sections 409.967(3)(a)1. and 2.,
F.S., will be deemed to have a conflict of interest and are not independent
regarding preparation of a compliance audit for that plan pursuant to Section
409.967(3)(c)1., F.S.
(b) The
Agency will procure, pursuant to Chapter 287, F.S., services from Florida
licensed certified public accountants to perform compliance audits required by
Section 409.967(3)(b),
F.S. Rates established for the services utilized for compliance audits will be
established through the procurement process and will be comparable to market
rates the Agency pays for similar accounting and auditing services.
(c) A Florida Medicaid prepaid health plan
audited pursuant to Section
409.967(3)(b),
F.S., must pay the Agency costs, charges, and expenses for the compliance audit
at the rates established by the Agency pursuant to the procurement process. The
rates established by the Agency for compliance audits will include:
1. Travel reimbursement.
2. Compensation of professional and support
services.
3. The Agency's
administrative costs directly related to the
audit.
(2) The
Agency will prepare and provide each Florida Medicaid prepaid health plan
audited a detailed statement of the costs, charges, and expenses for the audit.
A plan must pay the Agency the costs, charges, and expenses identified in the
detailed statement within 15 days of the Agency's presentation of the statement
to the plan.
Rulemaking Authority 409.961, 409.967 FS. Law Implemented
409.967 FS.
New 5-1-14.
