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Review of the Maine Department of Health and Human Services Buy-In of Medicare Parts A and B for the Period July 1, 2008, Through December 31, 2009

The State agency generally claimed Federal share for Medicare Part A and B premiums it paid on behalf of eligible Medicaid beneficiaries in accordance with Federal requirements. However, the State agency overstated the Federal share by making erroneous accounting entries when preparing the Form CMS-64. As a result, the State agency overstated its Federal claim for Medicare Parts A and B buy-in by a total of $1.4 million ($1.1 million Federal share).