Single Audit Report Fiscal Year Ended June 30, 2012 - State ...

State of GeorgiaFederal Awards Findings and Questioned CostsFor the Fiscal Year Ended June 30, 20122) An expenditure was incorrectly matched at a rate other than the Enhanced FMAP for CHIPexpenditures.Criteria:Information:Cause:Effect:Recommendation:The Department of Community Health is responsible for administering CHIP. CHIP is overseen by theU.S. Department of Health and Human Services through the Centers for Medicare and MedicaidServices (CMS). The Department of Community Health is responsible for matching federal programexpenditures at the federally determined rate.The Department of Community Health has an extensive chart of accounts to separately denoteexpenditure funding sources and other details. If the funding and other account information isdocumented incorrectly and is not corrected during the review and approval process, the expenditurecould be recorded incorrectly.The Department of Community Health did not adequately monitor the matching rate applied to CHIPadministrative expenditures.The Department of Community Health did not match CHIP expenditures at the correct federallydetermined rate.The Department of Community Health should improve the monitoring policy for the payment of CHIPadministrative expenditures to ensure expenditures are coded appropriately and matched at the properrate.Finding Control Number: FA-419-12-05ELIGIBILITYControls Over Money Follows the Person (MFP) Eligibility DeterminationMoney Follows the Person Rebalancing Demonstration (CFDA 93.791)U.S. Department of Health and Human ServicesGrant Award: Year 2012 - 1LICMS030163-01-06Condition:The Department of Community Health has contracted with the Georgia Department of HumanServices' Division of Aging Services (DAS) and the Georgia Department of Behavioral Health andDevelopmental Disabilities (DBHDD) to provide enrollment and monitoring services for MoneyFollows the Person participants. During fieldwork we noted nine (9) participant files in a sample ofsixty (60) Money Follows the Person (MFP) participants whose eligibility was not properlydocumented in accordance with departmental procedures. Those nine (9) files included the followingdocumentation deficiencies:1) One (1) participant file did not contain MFP Transition screening form;2) Four (4) participant files did not contain form DMA 6/Level of Care; and3) Four (4) participant files did not contain form DMA 59/Authorization for Nursing FacilityReimbursement.Criteria:Information:Cause:The Department of Community Health is responsible for administering the State of Georgia's MoneyFollows the Person program. The Money Follows the Person program is overseen by the U.S.Department of Health and Human Services through the Centers for Medicare and Medicaid Services(CMS). The Department of Community Health is responsible for determining that all recipients meetprescribed eligibility requirements and ensuring those requirements are appropriately documented.Without adherence to the Department of Community Health's policies and procedures in place todetermine and document MFP eligibility, participants in the MFP program may not be eligible toreceive benefits.The Department of Community Health does not have an adequate monitoring process in place toreview eligibility determinations made by the DAS and the DBHDD. In addition, the Department of94