Department of Health

Medicaid Accounts Receivable (Follow-Up Review)

The Department of Health has established a system for recording, monitoring and collecting amounts due from health care providers that have been overpaid by Medicaid. In our prior audit report 99-S-34, we evaluated the controls over this system and found that significant improvements were needed. For example, main and supporting accounts receivable records were not reconciled, open accounts were not aged, and a process had not been established to ensure that receivable records were updated when health care providers changed ownership. In our follow-up review, we found that progress had been made in implementing the recommendations contained in our prior report.

For a complete copy of Report 2002-F-45 click here.
For a copy of the 90-day response click here.