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Audit (A-02-10-01020)

Review of the Quarterly Medicaid Statement of Expenditures for the Medical Assistance Program in New York State for the Quarter Ended September 30, 2009

Executive Summary

Our review found that New York State's claim for Federal reimbursement of Medicaid expenditures on the Quarterly Medicaid Statement of Expenditures for the Medical Assistance Program for the quarter ended September 30, 2009, was adequately supported by actual recorded expenditures. The American Recovery and Reinvestment Act of 2009 (the Recovery Act) provided fiscal relief to States to protect and maintain State Medicaid programs in a period of economic downturn. For the recession adjustment period (October 1, 2008, through December 31, 2010), the Recovery Act provided an estimated $87 billion in additional Medicaid funding based on temporary increases in States' Federal medical assistance percentages (FMAP). CMS reimburses States based on the FMAP for the majority of Medicaid expenditures claimed. For the quarter ended September 30, 2009, New York State's regular FMAP for Medicaid expenditures was 50.00 percent, and the temporarily increased FMAP was 61.59 percent.

This report contains no recommendations.

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