4 Colo. Code Regs. § 723-2-2411
Current through Register Vol. 47, No. 20, October 25, 2024
Section 4 CCR 723-2-2411 - Auditing(a) Certified auditor's reports required under paragraph 2408(a) shall include the following information: (I) The scope of work conducted, specifying the items examined and the extent of examination;(II) The auditor's conclusion as to whether actual methods and procedures designed and implemented by the provider conform to the procedures described in these rules;(III) Any material exceptions or qualifications that the auditor may have identifying the adequacy of the procedures;(IV) Any limitations in the scope of review imposed upon the auditor by the provider; and(V) A statement that the attestation standards have been fully met during the examination.(b) Any work papers used by independent auditors shall be made available for Commission Staff review. The provider shall authorize the release of such work papers by the auditors to the Staff of the Commission.39 CR 21, November 10, 2016, effective 12/1/201640 CR 15, August 10, 2017, effective 9/1/201741 CR 03, February 10, 2018, effective 3/2/201842 CR 02, January 25, 2019, effective 2/14/201942 CR 07, April 10, 2019, effective 4/30/201943 CR 02, January 25, 2020, effective 2/14/202043 CR 17, September 10, 2020, effective 8/17/202044 CR 17, September 10, 2021, effective 8/11/202144 CR 18, September 25, 2021, effective 10/15/202145 CR 03, February 10, 2022, effective 12/29/202145 CR 01, January 10, 2022, effective 1/30/202246 CR 05, March 10, 2023, effective 3/30/2023