Maryland Withdrew Excessive Federal Medicaid Funds for Fiscal Years 2009 through 2011.

摘要

For Federal fiscal years 2009 through 2011, Maryland obtained $115.3 million more in Federal funds than it expended. Before the beginning of each quarter, States estimate their medical and administrative expenditures. CMS uses the estimates to determine the initial grant awards, which are the Federal fund amounts that will be available to States during the quarter. If a State underestimates the amount of funds it will need during a quarter, it may request additional funds through a supplemental grant award. The Payment Management System (PMS) is used to account for Medicaid financial activity. Throughout a quarter, States withdraw Federal funds from the PMS accounts to pay the Federal share of medical and administrative expenditures. After the end of each quarter, States report expenditures and the associated Federal share on the Quarterly Medicaid Statement of Expenditures for the Medical Assistance Program (CMS-64 report). CMS calculates a finalized grant award amount for each State by comparing the initial and supplemental grant awards for the quarter to both the expenditures reported on the CMS-64 report and adjustments to those expenditures that were not included on the CMS-64 report. After each quarter, the State agency performs a reconciliation to compare the total Federal funds withdrawn according to its internal records with the Federal share of expenditures reported on the CMS-64 report and identifies any differences. If total Federal funds withdrawn are less than expenditures, the State agency increases a future withdrawal. Conversely, if total Federal funds withdrawn exceed expenditures, the State agency reduces a future withdrawal by the difference.