HMS Holdings Corp. (HMS) provides a variety of cost management services for government-sponsored health and human services programs. HMS's customers are State Medicaid agencies, Medicaid managed care plans, Pharmacy Benefits Managers (PBM), child support agencies, the Veterans Health Administration, the Centers for Medicare & Medicaid Services (CMS), and other public programs. As of December 31, 2008, the Company served 36 state Medicaid agencies and 92 Medicaid health plans (under 37 contracts). HMS also provides coordination of benefits and third party insurance identification services to 21 Veterans Integrated Service Networks of the Veterans Health Administration, and child support agencies in 11 states. On September 16, 2008, the Company acquired Prudent Rx, Inc., (Prudent Rx), an independent pharmacy audit and cost-containment company. Prudent Rx's products and services include pharmacy audits, PBM audits and Long-Term Care Audits.