The Government Finance Officers Association ("GFOA") lays out why Dependent Eligibility Audits are useful today. They discuss the impact of dependents on Employer plans, the need to communicate eligibility requirements to employees and the potential ROI of a dependent audit. This also takes a look at the City of Corpus Christi and the effect of ACA on the amount of dependents on an employer health plan. You can view the full article at https://www.unifyhr.com/wp-content/uploads/2017/03/Colonial-Life_GFOA_DependVer_2015.pdf.