Exhibit 17.2 Reporting Requirements_02.10.2026.xlsx

This is a Reporting Requirements exhibit for a Specialty Managed Care Plan contract with the Nevada Health and Human Services Authority (NVHA). The document establishes comprehensive reporting obligations for the contractor across operational, clinical, financial, and compliance domains. The initial contract year runs from July 1, 2027, through December 31, 2027, with subsequent contract years following the calendar year (January 1 through December 31). The exhibit details 104 distinct reporting requirements, each specifying the report title, contract reference section, frequency of submission, and due dates. Reports range from one-time submissions such as Certificate of Authority and Evidence of Required Insurance Coverages due at contract signing and before execution, respectively, to ongoing requirements including weekly Enrollee Change of Status reports due every Monday and monthly Data Quality Reports due on the 15th of the following month. Key operational reports include Implementation Plans required biweekly within 30 days of selection and continuing until contract go-live, Provider Termination reports due weekly on Fridays, and Active Provider Lists due monthly within 10 days of month-end. All reports are subject to request by NVHA at any time, and extension requests require detailed email justification to mcreports@nvha.nv.gov with responses expected within 2 business days.

The reporting framework incorporates multiple federal and state regulatory authorities, including the Social Security Act (SSA), Code of Federal Regulations (42 CFR and 45 CFR), and Nevada Revised Statutes (NRS). Critical compliance reports include Fraud, Waste, and Abuse investigations and overpayments tracking (due monthly by the 10th business day after month-end), Financial statements including Balance Sheets and Statements of Revenue and Expenses (due annually by March 31 of the following year), and Medical Loss Ratio Reports (due by December 31 of the following contract year). Clinical and quality-related submissions encompass EPSDT Plans, Prior Authorization Reports, Care Management Program Descriptions, and Quality Assessment and Performance Improvement Program documentation. Certain reports are designated with templates (marked "Y" in template column) to ensure standardized submission formats. Select reports including the Policy and Procedures Manual, Medication Coverage Policies, Provider Directory, and Community Reinvestment Plans are posted online for public access. Financial and actuarial reports, including the Independent Audit Report and IBNR Certification, must be submitted by designated deadlines to support state oversight of contractor solvency and medical expense management.