Review of Arkansas's Accounts Receivable System for Medicaid Provider Overpayments

EXECUTIVE SUMMARY:

This review was part of a multistate audit.  Our objective was to determine whether the State reported Medicaid provider overpayments in accordance with Federal requirements.  During our audit period, we found that the State did not report $313,538 ($238,928 Federal share) in provider overpayments and did not report $229,657 ($175,581 Federal share) in provider overpayments in a timely manner.  We recommended that the State:  (1) include unreported overpayments totaling $313,538 on the CMS-64 and refund to the Federal Government the $238,928 Federal share; and (2) strengthen policies and procedures to ensure all future overpayments are reported in accordance with Federal regulations.  The State agreed with our recommendations.