Finding Text
Criteria: Compliance requirements for the program as shown on the Matrix of Compliance Requirements-OMB Compliance Supplement and Alabama Medicaid Administrative Claim Program (MAC) Public Assistance Cost Allocation Plan. Condition: Expenditures submitted for the Alabama Medicaid Administrative Claiming Progrm included expenditures supported by federal funds and undocumented costs. Questioned Costs: $442,265. $13,124 relates to duplication of federal funds for individual participant salary and benefit costs. $429,141 relates to costs paid with non-federal funds that were not properly documented. This amount was determined by inspecting documents used to complete claim for reimbursement. Context: 5% of the school districts participating in the MAC Program were examined. Of the 7 examined, 1 claimed expenditures that were supported by federal funds. The sample was a statistically valid sample. The claim quarters paid during the fiscal year were: July-September 2023, October-December 2023, January-March 2024, and April-June 2024. Effect: Duplication of federal funds. Ineligible costs. Cause: Lack of reconciliation and review procedures applied by participating school district MAC Program Coordinators to claim data prior to submission for payment. Recommendation: We recommend that Tallassee City Board of Education develop reconciliation and review procedures to be applied by the participating school districts prior to the quarterly claim submission. We also recommend that participating district MAC Program Coordinators be required to participate in training specific to the MAC claims process on an annual basis. New coordinators should be required to complete the training prior to submitting claims for reimbursement. Response: Tallassee City Board of Education agrees with the finding and will immediately begin to develop additional procedures and policies based on the recommendations and disseminate the information to the participating districts.