Community Health Group

“The board of directors engages the services of an independent public accounting firm (moss adams, llp) as outside service providers to complete the annual certified audit. The certified financial statements are reviewed with and approved by the board of directors. The services of moss adams, llp are also engaged to prepare and complete form 990. The form 990 is prepared under the direction, review and oversight of community health groups' finance department. The board of directors relies on the expertise of internal management and moss adams, llp as outside service providers. A complete copy of the form 990 is provided to the members of the board for their review prior to filing with the internal revenue service.”

“Annually the board of directors and key management receive refresher training, conducted by outside legal counsel, on the importance of identifying any conflict of interest and the disclosure of any real or potential conflicts of interest is an integral part of the culture at community health group. Any potential conflicts are reported to the compliance officer for investigation and follow-up.”

“A salary analysis is prepared by the human resources department using the warren survey, which is the only survey for hmo's. This analysis is then validated by an outside consultant. An evaluation committee consisting of the chairman of the board and four additional board members, reviews this analysis and makes a recommendation to the board of directors, who make the final decision. The analysis is done annually in december. Salary analysis are prepared by an outside consultant for all executive positions and some management positions. Results are presented to the human resources department. Recommendations are then made to the ceo for approval.”

“Consolidated audited financial statements, including community health group and community health group foundation, are available to the public on the department of managed care website. The governing/organizing documents are on file with the department of managed health care and can be obtained under the california public records act. The conflict of interest policy is not made available to the public.”

“Audit committee and oversight: there have been no changes to this process from prior year.”

“The organization's audited financial statements are prepared on a consolidated basis; however, the organization maintains separate financial records for each entity. This separate financial information has been used to complete the reconciliation at part xi. Consolidated information from the audited financial statements has been used in schedule d, parts xi & xii.”

“Excess or (deficit) for the year per financial statements: the amount at part xi, line 10 does not tie to the audited financial statements as the audited financial statements are prepared on a consolidated basis. The amount at part xi is the excess for community health group only and does not include the excess or deficit attributable to chg foundation. This is the amount necessary to properly roll forward net assets for chg only.”