OPEN MINDS, The Behavioral Health & Social Service Industry Analyst From the Experts Accountability, accountability, accountability — this is today’s mantra for child and family service agencies and their private-sector contractors. In the context of Enron and the Sarbanes-Oxley Act, it is vitally important for provider organizations to stress organizational integrity and demonstrate accountability, transparency, and effective board governance. Cost Reports: The Ins and Outs Most federally funded programs are cost-reimbursement-based (i.e., Medicaid and Title IV-E). The federal government . . .