I would like to propose the following addition to the below mentioned section.  

Issue: Provider education regarding audits.

Plan: At the conclusion of each year’s audits, DMAS will compile a list of common issues identified in those audits and share those with provider groups.  DMAS will also compile a list of common issues that were originally identified in the audits as being an issue but were later overturned in the reconciliation, informal appeal, and/or formal appeal.  This information will be used to ensure the Provider Manual provides the appropriate direction and explanation.