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Department of Health and Human Services

Office of Inspector General -- AUDIT

"Audit of Medicaid Provider Accounts Receivable Overpayments in Iowa," (A-07-04-01002)

March 26, 2004

Complete Text of Report is available in PDF format (256 kb). Copies can also be obtained by contacting the Office of Public Affairs at 202-619-1343.


The objectives of this audit were to determine whether records maintained by the Iowa Department of Human Services (Iowa) supported the accounts receivable for overpayments reported to the Centers for Medicaid and Medicare Services (CMS), and whether Iowa developed adequate policies and procedures to ensure the collection of those overpayments.  We found Iowa lacked sufficient internal controls with regard to Medicaid accounts receivable overpayments.  Specifically, Iowa did not; (1) account for overpayment receivables according to generally accepted accounting principles, (2) report collections correctly to CMS, and (3) meet the 60-day reporting requirement prescribed by Federal regulations.  These issues occurred because Iowa did not account for overpayment receivables in a formal bookkeeping system, follow the State Medicaid Manual reporting instructions, and develop adequate policies and procedures.