New Jersey's Medicaid Expenditure Claim was Supported by Actual Recorded Expenditures.

摘要

The objective was to determine whether the State agencys claim for Federal reimbursement of Medicaid expenditures was adequately supported by actual recorded expenditures. The State agency claimed Medicaid expenditures totaling $2.2 billion ($1.3 billion Federal share) for the quarter ended December 31, 2008. Our review covered 9 line items3 on the Form CMS-64 totaling $1,679,873,135 ($985,929,926 Federal share), or 77 percent of the State agencys claimed expenditures for the quarter. The objective did not require a review of the overall internal control structure of the State agency. Therefore, we limited our review to the State agencys procedures for accounting for, documenting, and claiming Medicaid expenditures for the three selected lines containing possible duplicate claims. The authors conducted fieldwork at the State agencys offices in Mercerville, New Jersey.