Specifications include, but are not limited to: The Department of Vermont Health Access (herein after called DVHA) is soliciting proposals to contract with a CPA firm that is independent of the State Medicaid Agency and perform Disproportionate Share Hospital (DSH) audits as required under the December 19, 2008 Medicaid DSH final rule (73FR 77904) and CMS-2198-F (Medicaid Program; Disproportionate Share Hospital Payments). The Contractor must review the criteria of the federal audit regulation and complete the verification, calculations, and report under the professional rules and generally accepted standards of audit practice. Certification of the audit includes a review of the State’s audit protocol to ensure that federal regulation is satisfied, an option for each verification detailed in the regulation, and a determination of whether or not the State made DSH payments that exceeded any hospital’s specific DSH limit in the Medicaid State Plan year under audit. The certification will also identify any data issues or other caveats that the Contractor identifies as impacting the results of the audit.