Health Reimbursement Accounts Audit Work Program

This work program sample can be used to review a company’s health reimbursement account program.

The sample steps include: obtain formal documentation of the employer’s high deductible health plan HDHP) and health reimbursement plan/Health Reimbursement Account (HRA) plan and verify it is approved properly; and obtain recent copies of Employee Retirement Income Security Act of 1974 (ERISA), Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), Health Insurance Portability and Accountability Act of 1996 (HIPAA) and the International Rescue Committee (IRC).