Finding Text
2022-003 Program Affected – Medical Assistance Program – Assistance Listing No. 93.778
Criteria: Districts are required to report an IEP ratio and a one-way trip ratio on the Medicaid Annual Cost Report. The IEP ratio is the ratio of students with billed SBS Medicaid services to total students with a related medical service. The one-way trip ratio is the ratio of one-way trips for Medicaid-eligible students with specialized transportation needs in their IEP to total one-way trips by all students with specialized transportation needs in their IEP.
Condition: The District did not maintain adequate documentation to support the ratios reported on the Medicaid Annual Cost Report.
Cause: The values entered into the Medicaid Annual Cost report by District staff did not match the values calculated on the supporting documentation maintained by the District for each ratio.
Effect: Improperly calculated ratios could affect reimbursements received from the SBS Medicaid program.
Questioned Cost: Unknown
Repeat Finding: Yes.
Auditor’s Recommendation: We recommend the District review its procedures for compiling the information used to calculate the IEP ratio and one-way trip ratio for the annual cost report. Training should be provided so staff can identify all students that should be included in the calculation and procedures should be implemented to review and verify that the calculation is correct.
District Response: The District will review its procedures for compiling the information used to calculate the ratios for the annual cost report, and training will be provided so staff can be sure to identify all students that should be included in the calculation are included. In addition, procedures will be implemented to review and verify that the calculation is correct, which includes working with our SBS Medicaid provider, MJ Care, in conjunction with our special education director on these numbers.