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Compliance Oversight Activities (COA) universe
CPE Universe Table 1: a list of all compliance oversight activities from the 26 weeks up to and including the audit engagement letter date.
COA is the only universe in the CPE audit. It must include all auditing, monitoring, and investigation activities, both compliance and fraud, waste and abuse (FWA), that were initiated, performed, or closed for the organization's Part C and/or Part D business during the universe request period. Each record has 12 fields (Columns A to L), all CHAR and Always Required.
Source: CPE protocol, Universe Requests; Universe Table 1: Compliance Oversight Activities (COA) Record Layout, pp. 12-15.