Audit of the Medicaid Drug Rebate Program in South Dakota

EXECUTIVE SUMMARY:

The objective of this audit was to determine whether the South Dakota Department of Social Services, Office of Recoveries and Fraud Investigations (State Agency) had established adequate accountability and internal controls over the Medicaid drug rebate program.  Generally, the State Agency had adequate internal controls with regard to the Medicaid drug rebate program as required by Federal rules and regulations.