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Audit (A-05-09-00091)

Review of the Quarterly Medicaid Statement of Expenditures for the Medical Assistance Program in Indiana for the Quarter Ending March 31, 2009

Executive Summary

Our review found that Indiana's claim for Federal reimbursement of Medicaid expenditures on the Quarterly Medicaid Statement of Expenditures for the Medical Assistance Program for the quarter ended March 31, 2009, 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 March 31, 2009, Indiana's regular FMAP for Medicaid expenditures was 64.26 percent, and the temporarily increased FMAP was 73.23 percent.

This report contains no recommendations.

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