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Audit (A-04-12-08016)

Tennessee Incorrectly Reported Costs for Individuals With Intellectual and Developmental Disabilities

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Tennessee calculated its payment rates in accordance with Federal requirements in State fiscal years 2010 and 2011. However, Tennessee incorrectly reported costs on its CMS-64 for reimbursement of services provided to beneficiaries with intellectual and developmental disabilities in the category for nursing facility (line 3 on the CMS-64) instead of in the category for intermediate care facilities for beneficiaries with intellectual and developmental disabilities (lines 4a and 4b on the CMS-64). Nevertheless, this incorrect reporting did not result in Tennessee receiving any overpayments from the Federal Government.

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