As a team member of the PFD Cost Report Review Unit (CRRU), the Financial Examiner IV position conducts financial examinations of cost reports in accordance with the Texas Administrative Code, program specific cost report instructions, generally accepted accounting principles (GAAP), which are those principles approved by the American Institute of Certified Public Accountants (AICPA), and state and federal regulations. Financial examination includes reviewing certain Medicaid and non-Medicaid contracted providers' submitted cost reports and supporting documentation, which may include the contracted providers' trial balance, general ledger, allocation worksheets, payroll, and billing reports.