Review of the Quarterly Medicaid Statement of Expenditures for the Medical Assistance Program in Tennessee
Our review found that Tennessee’s claim for Federal reimbursement of Medicaid expenditures on the Quarterly Medicaid Statement of Expenditures for the Medical Assistance Program for the quarter ended December 31, 2008, was adequately supported by actual recorded expenditures. The American Recovery and Reinvestment Act of 2009 (the Recovery Act) provides 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 provides 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 December 31, 2008, Tennessee’s regular FMAP for Medicaid expenditures was 64.28 percent, and the temporarily increased FMAP was 73.25 percent.
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FY 2016 Work Plan
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