Department of Health and Human Services

Office of Inspector General -- AUDIT

"Review of Escheated Warrants for the State of Maryland's Department of Health and Mental Hygiene," (A-03-02-00202)

January 13, 2003

Complete Text of Report is available in PDF format (511 KB). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


The objective of this audit was to assess the effectiveness and efficiency of  Marylandís procedures for identifying, crediting and reporting the federal financial participation (FFP) of escheated warrants.  Our review covered July 1, 1998 through June 30, 2001.  We determined that for this period, Maryland's Department of Health and Mental Hygiene did not reimburse FFP of:  (1) $62,265 in unpresented checks; (2) $10,441 in undeliverable checks; and 3) $6,248 for canceled or deleted checks.  We calculated accrued interest of $23,499 for the FFP portion on the escheated warrants.