What evidence do auditors commonly ask for on 164.314(a)(2)(ii) Other Arrangements (Government)?

MOU or memorandum of agreement for government entities; Citation of statute or regulation accomplishing equivalent objectives; Mapping of MOU clauses to 164.314(a)(2)(i) elements; Records of incidents reported under MOU; Annual review of MOU adequacy; Legal counsel sign-off on MOU sufficiency.

What is the most common gap auditors find on 164.314(a)(2)(ii)?

MOU lacks required reporting obligations

HIPAA Security Rule · Organizational

`164.314(a)(2)(ii)` Other Arrangements (Government)

When a covered entity and its business associate are both governmental entities, the requirements may be met through an MOU or other law that accomplishes the objectives of paragraph (a)(2)(i).

Source: HIPAA Security Rule, 164.314(a)(2)(ii). The statement above is our statement of the clause, read from the published text and cited so you can check it against the official text, not the instrument verbatim. Open HIPAA Security Rule in the compliance library.

Applies to covered entities and business associates. An addressable specification can be met by a documented, reasonable alternative.

artefacts

held by a system

at each review

hard

to go live

Document repository

where the evidence lives

teal = a system already holds it · olive = produced at each review. To go live: easy when half or more of the artefacts are already held by a system, moderate from a quarter to a half, hard below a quarter.

These are the artefacts auditors commonly ask for on this requirement, our guidance rather than text from the standard. Your assessor decides what is sufficient in your context, and asks for samples across the period when a report covers one.

system holds itEvidence a system already holds

none for this control

periodic reviewEvidence produced at each review

Records of incidents reported under MOU · Document repository
Annual review of MOU adequacy · Document repository
Legal counsel sign-off on MOU sufficiency · Document repository

governing documentDocuments that govern the control

MOU or memorandum of agreement for government entities · Vendor register / contract repository
Citation of statute or regulation accomplishing equivalent objectives · Policy repository / GRC workspace
Mapping of MOU clauses to 164.314(a)(2)(i) elements · Document repository
Termination or modification procedures · HR system / LMS
Inventory of government BAs · Policy repository / GRC workspace

First move

No system holds this evidence for you: it is people and documents. Reminders and routing to the owner still save time. Put the document under version control with an owner and review date, and log each review as a record with reviewer and date.

Common gaps auditors find

MOU lacks required reporting obligations
Alternative legal mechanism not validated
No mapping to required elements
Inventory of government BAs absent
MOU expired or unsigned
Legal counsel sign-off missing

Do this for your whole sheet

Paste the rows you run your controls from and get this mapping for every control at once, with the periodic-review ones flagged and a first move per row. No account for the first run.

Build my evidence sheet

164.314(a)(2)(i) Business Associate Contract Required Provisions · 164.314(a)(2)(iii) Business Associate Contracts with Subcontractors