Finding Text
Federal ID Number and Program Name: 93.778 Medical Assistance Program Federal Agency: U.S. Department of Health and Human Services Award Amount: $9,422,655 Award Number: N/A Criteria: According to the Wisconsin School-Based Services Medicaid Cost Report and Cost Settlement Training Guide, the IEP ratio is reported within the General and Statistical Information section of the online annual cost report and is used to apportion Medicaid allowable costs versus total special education costs for direct medical services. The IEP ratio is made up of the ?Number of Unique Medicaid Eligible with a prescribed Medical Service in the IEP? (numerator) and the ?Number of Unique SPED Students with a prescribed Medical Service in the IEP.? Condition: The numerator of the IEP ratio reported in the FY21 annual cost report was not supported by the list of Medicaid-eligible students and was overstated by 42 students. The ratio reported in the annual cost report was 33.21% and the ratio calculated based on the number of Medicaid-eligible students should have been 32.68%. Cause: The numerator was not based on a list of Medicaid-eligible students. Questioned Costs: Could not be determined. Context: The numerator and denominator of the IEP ratio were compared to the student listing. No sampling occurred for this test. Effect: Since the IEP Ratio is used to apportion Medicaid allowable costs versus total special education costs for direct medical services, the Medicaid apportionment could be incorrect. Recommendation: We recommend the IEP ratio be supported by a list of Medicaid-eligible students and a list of the total number of IEP students that receive a medical service. Views of Responsible Official: Management concurs with the finding.