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We haven't seen the standards that will drive the quality of the audits.
The agency did release a summary of the audits in December 2000.
Neither Mr. Helgerson nor VNS officials would discuss the results of the audits on Thursday.
The results of the audits, down to the tiniest details, are available online for anyone to study.
"It was clear they were not executing," a Wal-Mart official with knowledge of the audits said.
In 22 of the audits, the audit firm was not independent of the brokerage firm, as required by audit rules.
Even so, it did notice problems with some of the audits, but nonetheless certified the financial statements.
In spite of various challenges to the scope, due process, timeliness, transparency, independence and resourcing of the audits, the audit programs and their associated narratives endured.
The disclosure of the audits of Community Health Plan could result in similar criticisms that Dr. Dean, while governor, rewarded companies with ties to his political allies.
The purpose of the audits is to determine whether insurers correctly calculated their costs and premiums and delivered the services promised to Medicare beneficiaries.
As part of the Republican drive to privatize Medicare, President Bush's agency conducts only 14percentt of the audits required by law.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com