Arkansas Properly Reported the Affordable Care Act Portion of Medicaid Drug Rebates.

摘要

Section 2501 of the Affordable Care Act (ACA) increased the amount of rebates that drug manufacturers are required to pay to States under the Medicaid drug rebate program, effective January 1, 2010. Prior to the ACA, States kept the State share of rebates collected and returned the Federal portion, which is based on the Federal medical assistance percentage (FMAP) in effect for that State. However, the ACA requires States to return to the Federal Government 100 percent of the rebates collected that are attributable to the increases in the ACA (ACA portion). The objective was to determine whether the Arkansas Department of Human Services (State agency) established adequate controls to properly report the ACA portion of Medicaid drug rebates. Pursuant to Title XIX of the Social Security Act (the Act), the Medicaid program provides medical assistance to certain low-income individuals and individuals with disabilities. The Federal and State Governments jointly fund and administer the Medicaid program.