Finding 946669 (2022-003)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2024-02-23

AI Summary

  • Core Issue: The District failed to keep proper documentation for the IEP and one-way trip ratios reported on the Medicaid Annual Cost Report.
  • Impacted Requirements: Inaccurate ratios could lead to incorrect reimbursements from the SBS Medicaid program.
  • Recommended Follow-Up: The District should enhance its procedures for calculating ratios, provide staff training, and implement verification processes to ensure accuracy.

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.

Categories

Cash Management

Other Findings in this Audit

  • 370222 2022-002
    Significant Deficiency Repeat
  • 370223 2022-002
    Significant Deficiency Repeat
  • 370224 2022-002
    Significant Deficiency Repeat
  • 370225 2022-002
    Significant Deficiency Repeat
  • 370226 2022-002
    Significant Deficiency Repeat
  • 370227 2022-003
    Significant Deficiency Repeat
  • 370228 2022-004
    Significant Deficiency
  • 946664 2022-002
    Significant Deficiency Repeat
  • 946665 2022-002
    Significant Deficiency Repeat
  • 946666 2022-002
    Significant Deficiency Repeat
  • 946667 2022-002
    Significant Deficiency Repeat
  • 946668 2022-002
    Significant Deficiency Repeat
  • 946670 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.027 Special Education_grants to States $507,418
84.010 Title I Grants to Local Educational Agencies $295,068
93.778 Medical Assistance Program $226,348
10.553 School Breakfast Program $215,605
10.559 Summer Food Service Program for Children $105,708
84.425 Education Stabilization Fund $82,448
10.555 National School Lunch Program $72,313
84.060 Indian Education_grants to Local Educational Agencies $47,732
84.367 Improving Teacher Quality State Grants $37,217
84.365 English Language Acquisition State Grants $20,100
84.173 Special Education_preschool Grants $15,321
84.424 Student Support and Academic Enrichment Program $14,046
84.048 Career and Technical Education -- Basic Grants to States $10,899