Review of Alaska's Medicaid Payments For Skilled Professional Medical Personnel Reimbursed At The Enhanced Rate For The Period October 2, 2002, Through September 30, 2003

EXECUTIVE SUMMARY:

The objective of this audit was to determine if Alaska properly claimed Federal Medicaid reimbursement at the enhanced rate for skilled professional medical personnel for the Federal fiscal year ended September 30, 2003.  Alaska improperly claimed Federal Medicaid reimbursement of $758,215 at the enhanced rate for skilled professional medical personnel.  The costs claimed by Alaska included unallowable costs totaling $233,102 and unsupported costs totaling $525,113.  The unallowable costs included costs associated with programs that did not require skilled professional medical personnel, indirect costs that cannot be claimed at an enhanced rate, and an amount due to a calculation error.  The unsupported costs included costs associated with personal services that were not supported by adequate or approved time reporting methods, and related travel costs.  Alaska generally did not concur with our finding and recommendations.