Express Scripts 2014 Annual Report Download - page 103

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101
Express Scripts 2014 Annual Report
Item 9 — Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
None.
97
Item 9A — Controls and Procedures
Ourmanagement,withtheparticipationofourChiefExecutiveOfficerandInterimChiefFinancialOfficer,
evaluatedtheeffectivenessofourdisclosurecontrolsandprocedures(asdefinedinRules13a-15(e)and15d-15(e)underthe
SecuritiesExchangeActof1934,asamended(the“ExchangeAct”))asofDecember31,2014.Basedonthisevaluation,our
ChiefExecutiveOfficerandInterimChiefFinancialOfficerconcludedthat,asofDecember31,2014,ourdisclosurecontrols
andprocedureswere(1)designedtoensurematerialinformationrelatingtous,includingourconsolidatedsubsidiaries,ismade
knowntoourChiefExecutiveOfficerandInterimChiefFinancialOfficerbyotherswithinthoseentities,particularlyduring
theperiodinwhichthisreportwasbeingprepared,and(2)effective,inthattheyprovidereasonableassuranceinformation
requiredtobedisclosedbyusinthereportswefileorsubmitundertheExchangeActarerecorded,processed,summarizedand
reportedwithinthetimeperiodsspecifiedintheSEC’srulesandforms.Disclosurecontrolsandproceduresincludecontrols
andproceduresdesignedtoensureinformationrequiredtobedisclosedbyusinthereportswefileorsubmitunderthe
ExchangeActareaccumulatedandcommunicatedtotheappropriatemembersofourmanagementteam,includingourChief
ExecutiveOfficerandInterimChiefFinancialOfficer,asappropriatetoallowtimelydecisionsregardingrequireddisclosure.
Management’s Report on Internal Control Over Financial Reporting
Ourmanagementisresponsibleforestablishingandmaintainingadequateinternalcontroloverfinancialreporting
(assuchtermisdefinedinRule13a-15(f)undertheExchangeAct).Underthesupervisionandwiththeparticipationofour
management,includingourChiefExecutiveOfficerandourInterimChiefFinancialOfficer,weconductedanevaluationofthe
effectivenessofourinternalcontroloverfinancialreportingbasedontheframeworkinInternalControl—Integrated
FrameworkissuedbytheCommitteeofSponsoringOrganizationsoftheTreadwayCommissionin2013.Basedonour
evaluationundertheframeworkinthe2013InternalControl—IntegratedFramework,ourmanagementconcludedourinternal
controloverfinancialreportingwaseffectiveasofDecember31,2014.
TheeffectivenessofourinternalcontroloverfinancialreportingasofDecember31,2014,hasbeenauditedby
PricewaterhouseCoopersLLP,anindependentregisteredpublicaccountingfirm,asstatedintheirreportwhichissetforthin
PartII—Item8ofthisannualreportonForm10-K.
Changes in Internal Control Over Financial Reporting
Nochangeinourinternalcontroloverfinancialreporting(asdefinedinRules13a-15(f)and15d-15(f)underthe
ExchangeAct)occurredduringthequarterendedDecember31,2014thathasmateriallyaffected,orisreasonablylikelyto
materiallyaffect,ourinternalcontroloverfinancialreporting.
Item 9B — Other Information
None.