Stock Markets April 1, 2026

Leerink: CMS Widens 2020 RADV Audit Scope, Putting UnitedHealth at Largest Absolute Risk

Agency will process hundreds of audits in 2025; review could affect nearly all major publicly traded Medicare Advantage plans

By Leila Farooq UNH HUM ALHC CNC CLOV
Leerink: CMS Widens 2020 RADV Audit Scope, Putting UnitedHealth at Largest Absolute Risk
UNH HUM ALHC CNC CLOV

Leerink's report finds the Centers for Medicare & Medicaid Services has dramatically increased the number of Medicare Advantage contracts subject to 2020 RADV audits, moving from 58 contracts in 2018 to 470 for the 2020 review. Processing is slated to begin in April 2025, with each contract requiring examination of 35 to 200 members' medical records. UnitedHealth carries the largest absolute exposure in the audit, while Humana and several other publicly traded plans also face widespread review. CMS has contracted third-party litigation support to manage a potential flood of documents and appeals.

Key Points

  • CMS expanded its 2020 RADV audit universe to 470 Medicare Advantage contracts, up from 58 in 2018.
  • UnitedHealth has the largest absolute exposure with 60 contracts under review covering about 92% of its 2020 Medicare Advantage membership; Humana has 42 contracts representing approximately 99% of its membership within those contracts.
  • CMS retained a third-party litigation contractor to process an expected 20 million to 200 million pages of PDFs for up to 100,000 HCC appeals; extrapolation methodology has not been determined.

CMS has substantially broadened its 2020 risk adjustment data validation - RADV - audit program, according to a report published this week by Leerink. The agency will review 470 distinct Medicare Advantage contracts for the 2020 period, a significant expansion from the 58 contracts reviewed in 2018.

Processing of the audits is scheduled to begin in April 2025. For each named contract, CMS will examine between 35 and 200 members' medical records as part of the validation process.

UnitedHealth Group emerges from Leerink's analysis as the single most exposed plan on an absolute basis. The firm reports that 60 of UnitedHealth's contracts are included in the 2020 audit, collectively accounting for roughly 92% of the company's Medicare Advantage membership of more than 6 million members in 2020. Notably, UnitedHealth had no contracts audited in the 2018 RADV review.

Humana is also facing a markedly larger scope of review in 2020 compared with 2018. The report shows 42 of its contracts are slated for audit, up from 9 in 2018, and those named contracts represent about 99% of Humana's membership covered by the review.

Leerink highlights that every publicly traded Medicare Advantage plan is represented among the contracts selected for the 2020 RADV audit. Several plans that were excluded from the 2018 audit - Alignment Healthcare, Centene, UnitedHealth, and Clover Health - now have contracts named in the 2020 review.

Given the anticipated volume of documentation and appeals, CMS has retained a third-party litigation contractor. The agency expects the contractor may need to process between 20 million and 200 million pages of PDF files to support as many as 100,000 Hierarchical Condition Category - HCC - appeals. At this stage, CMS has not decided whether audit findings will be extrapolated at the contract, company, or sampling level.

Leerink also reviewed risk score data for 2024 and found largely stable trends across its coverage universe. The analysis shows UnitedHealth and Elevance Health maintain the highest weighted average risk scores, a pattern Leerink attributes to greater dual-eligible special needs plan - D-SNP - exposure. By contrast, CVS Health records the lowest weighted average risk score within the firm's covered set of plans, despite a slight increase from 2023.


Implications for market participants - The enlarged audit scope and the significant representation of major Medicare Advantage plans mean the upcoming reviews could influence regulatory interactions and reserve planning for the insurers named. The timeline and the unresolved question of extrapolation methodology leave material uncertainty about final outcomes and potential financial impact.

Risks

  • Uncertainty over whether CMS will extrapolate audit findings by contract, company, or sample level - this procedural decision could materially affect the financial exposure for insurers in the Medicare Advantage sector.
  • The potential volume of appeals and documentation - estimated at 20 million to 200 million pages and up to 100,000 HCC appeals - creates operational and legal workload risk for CMS and for plans contesting findings.
  • Wider audit scope compared with 2018 increases regulatory scrutiny for major publicly traded Medicare Advantage plans, presenting reputational and reserve planning risk for affected insurers.

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