United Healthcare 2007 Annual Report Download - page 91

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Report of Management on Internal Control over Financial Reporting as of December 31, 2007
The Company’s management is responsible for establishing and maintaining adequate internal control over
financial reporting as defined in Rules 13a-15(f) and 15d-15(f) under the Securities Exchange Act of 1934. The
Company’s internal control system is designed to provide reasonable assurance to our management and board of
directors regarding the reliability of financial reporting and the preparation of consolidated financial statements
for external purposes in accordance with generally accepted accounting principles. The Company’s internal
control over financial reporting includes those policies and procedures that (i) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the
Company; (ii) provide reasonable assurance that transactions are recorded as necessary to permit preparation of
consolidated financial statements in accordance with generally accepted accounting principles, and that receipts
and expenditures of the Company are being made only in accordance with authorizations of management and
directors of the Company; and (iii) provide reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use or disposition of the Company’s assets that could have a material effect on the
consolidated financial statements.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect
misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that
controls may become inadequate because of changes in conditions, or that the degree of compliance with the
policies or procedures may deteriorate.
Management assessed the effectiveness of the Company’s internal control over financial reporting as of
December 31, 2007. In making this assessment, we used the criteria set forth by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO) in Internal Control — Integrated Framework. Based on our
assessment and those criteria, we believe that, as of December 31, 2007, the Company maintained effective
internal control over financial reporting.
The Company’s independent registered public accounting firm has audited the Company’s internal control over
financial reporting as of December 31, 2007, as stated in the Report of Independent Registered Public
Accounting Firm, appearing under Item 9A, which expresses an unqualified opinion on the effectiveness of the
Company’s internal controls over financial reporting as of December 31, 2007.
/S/ STEPHEN J. HEMSLEY
Stephen J. Hemsley
President and Chief Executive Officer
/S/ GEORGE L. MIKAN III
George L. Mikan III
Executive Vice President and Chief Financial
Officer
/S/ ERIC S. RANGEN
Eric S. Rangen
Senior Vice President and Chief Accounting
Officer
February 21, 2008
New York Stock Exchange Certification
Pursuant to Section 303A.12(a) of the NYSE listed company manual, the Company submitted an unqualified
certification of its Chief Executive Officer to the NYSE in 2007. We have also filed, as exhibits to this Form 10-K,
the Chief Executive Officer and Chief Financial Officer Certifications required under the Sarbanes-Oxley Act.
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