We recommend that the contracting officer require the Association to provide evidence or supporting documentation demonstrating that the Plan has implemented the necessary corrective actions to ensure that all health benefit refunds and recoveries, including medical drug rebates, are timely returned to the FEHBP. (Note: This procedural recommendation is also applicable to audit findings A2, A3, and A4 pertaining to hospital settlements, subrogation recoveries and unsolicited health benefit refunds, respectively, on pages 11 through 15 of this report.)