Corporate Compliance

GOV’T AUDIT INSIDER: ’Very good’ fiscal controls at the Georgia Department of Community Health

Healthcare Auditing Weekly, September 28, 2004

The Georgia Department of Community Health only claimed $12,232 in costs that were not related to the Medicaid Management Information System (MMIS) expenditures, says an OIG audit. The OIG found that Georgia's internal controls for the classification, support, and reporting of the $42,650,087 worth of expenditures for the fiscal year 2002 were very good. The OIG recommends that the state refund the federal share. During the audit, the OIG did the following:

  • Had meetings with CMS officials prior to the review of the state agency

  • Reviewed applicable sections of the Medicaid law

  • Held meetings with Georgia Medicaid representatives

  • Traced expenditures reported on the state's schedules to the costs claimed on the CMS Form 64s

  • Reviewed the contracts between the state and two contractors

  • Selected a sample of the high cost items from the expenditures claimed and traced the entries to the contractors' invoices, the state's internal verification and approval documentation, and verified that the expenditures were claimed at the proper rate

  • Selected a sample of salary entries to test whether the salaries had been paid and whether the salary claims were properly supported, calculated, and eligible for the rate at which they were claimed

  • Interviewed employees and reviewed job descriptions

  • Reviewed a selection of miscellaneous expenditures

  • Examined supporting documentation for purchase orders and invoices

    OIG conducted the audit at the Georgia Department of Community Health from April 30 to May 21, 2004. Click here to read the audit report, "Review of Medicaid Management Information System Expenditures Claimed by Georgia for Fiscal Year 2002" (A-04-04-00002), issued August 19.

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