Audit of the Medicaid Drug Rebate Program in the State of Mississippi

EXECUTIVE SUMMARY:

The objective of this review was to evaluate whether the Mississippi Division of Medicaid had established adequate accountability and internal controls over the Medicaid drug rebate program.  The audit covered Medicaid drug rebates through June 30, 2002.  The review showed that the Mississippi Division of Medicaid generally followed adequate accounting procedures and had sufficient controls over the drug rebate program as required by Federal rules and regulations.