Not All of Colorado's Claimed State Children's Health Insurance Program Expenditures Were Allowable.

摘要

The Balanced Budget Act of 1997 expanded the Social Security Act and created Title XXI, the State Children's Health Insurance Program (SCHIP). SCHIP (which was renamed the Children's Health Insurance Program in 2009, after our audit period) allows States to provide health care coverage to uninsured children in families whose incomes are too high to qualify for Medicaid but too low to afford private health care coverage. Colorado implemented the SCHIP, which it called the Child Health Plan Plus program, at the State level in 1998. In Colorado, the Department of Health Care Policy & Financing (State agency) administers the Child Health Plan Plus program as well as Medicaid and a variety of other programs for Colorado's low-income families, the elderly, and persons with disabilities. On a quarterly basis, the State agency reports its quarterly SCHIP expenditures to the Centers for Medicare & Medicaid Services (CMS) on the standard Form CMS-21, Quarterly State Children's Health Insurance Program, Statement of Expenditures for Title XXI (CMS-21 report). CMS, which administers the SCHIP at the Federal level, reimburses a portion of the State agency's SCHIP expenditures, according to the enhanced Federal medical assistance percentage in effect for that fiscal year (FY).