Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An expert who audits a provider under section 203C must prepare and give to the Secretary a report about the affairs of the provider.
(2) The expert's report must deal with the following:
(a) whether the provider's financial statements are based on proper accounts and records;
(b) whether the financial statements are in agreement with the accounts and records and show fairly the financial transactions and the state of the provider;
(c) any matter specified by the expert's terms of engagement;
(d) such other matters arising out of the financial statements as the expert considers should be reported;
(e) any recommendations relating to maintaining or improving the financial viability of the provider that the expert considers desirable.