Section 031-440-IV-5 - Financial ReportingA. Carriers shall ensure that all payments of Pool claims and all reimbursement requests to the Pool are adequately documented and maintained in sufficient detail and format to permit verification of all amounts that roll-up into the Pool's accounting records.B. The Board shall conduct an annual financial review of servicing carrier claim payments, reimbursement requests to the Pool, and case reserves, in accordance with audit program requirements. The review shall include a review of actual claim files. Appropriate sampling procedures may be used in conducting the claim file review. The review shall include the following areas: (1) Conformity with generally accepted and statutory accounting practices;(2) Consistency of accounting and reserving methods;(3) Timeliness of recording transactions;(4) Appropriate reporting and tracking of case adjustments and reopenings;(5) Other relevant areas selected by the Board.02-031 C.M.R. ch. 440, § IV-5