Specifications include, but are not limited to: Deliverable 1: Audit plan and risk assessment The Contractor shall develop and submit to the Department for approval, an Audit Plan that shall include a risk assessment that includes risk based audit target selection criteria and identification of high risk areas for post-payment audit. The plan will include an assessment of the relative risk associated with eligibility and each of the meaningful use requirements. The risk assessment shall identify specific measures that are more likely subject to incorrect submission data and those that are least likely to be adequately audited in a pre-payment verification process and include a process for how specific criteria will be audited. Deliverable 2: Desk and Field Audits The Audit Plan shall outline all steps to be completed during desktop and onsite audits, including closeout of audit. The audit plan shall also include a post-payment audit priority matrix and the allocation of the Vendor’s resources needed to conduct ongoing post-payment review. The Agency reserves the right to direct the Vendor to provide further refinement of audit protocols, pre or post-payment, in response to newly published guidelines or other identified changes needed to existing processes. Deliverable 3: Audit Services The Contractor shall conduct post-payment audits in accordance with the Department approved audit plan, as identified above, and shall provide DHSS with an audit report detailing the outcome of each audit. The audit report shall include documented findings for each audit conducted. The Department may request submission of work papers for current or closed audits as needed. The Contractor shall refer all cases of suspected fraud and/or abuse to the DHSS Medicaid Program Integrity section.