General Scope of Work As stated in federal statute 45 CFR 155.1200 “General program integrity and oversight requirements”, the firm selected will “perform an independent external financial and programmatic audit … which follows generally accepted governmental auditing standards (GAGAS)”. The “audit of State Exchange financial statements and program activities must address: (1) Compliance with paragraph (a)(1) of 45 CFR 155.1200; (2) Compliance with subparts D and E under part 45 CFR 155; (3) Processes and procedures designed to prevent improper eligibility determinations and enrollment transactions; and (4) Identification of errors that have resulted in incorrect eligibility determinations.” Additional scope clarification is contained in the following guidance issued by the Department of Health and Human Services and included here in Attachment A: 1. “Frequently Asked Questions about the Annual Independent External Audit of State-based Marketplaces (SBMs)” dated March 5, 2014; 2. CMS CCIIO Audit Findings Report Example Template updated 03-15-2016; 3. “Frequently Asked Questions about the Annual Independent External Audit of State – based Marketplaces (SBMs) dated June 18, 2014; 4. “State-based Marketplace Independent External Audit Technical Assistance” updated
