Follow-Up Audit of the Medicaid Drug Rebate Program in Nevada

Nevada's Department of Health and Human Services (the State agency) had not implemented the recommendations in our prior audit of the Medicaid drug rebate program to (1) create a sufficiently detailed subsidiary accounts receivable system to track drug rebate activity before 2003 by National Drug Code and (2) verify the accuracy of interest payments received. The State agency had established controls over collecting rebates on single source drugs administered by physicians.