This memorandum to the Center for Medicaid and CHIP Services transmits the findings of the Commonwealth of Massachusetts, Office of the State Auditor's audit report entitled, Office of Medicaid (MassHealth) – Review of Capitation Payments With Multiple Identification Numbers (Office of the State Auditor Audit No. 2024-1374-3M1), issued December 31, 2024. The Office of the State Auditor is responsible for the audit report and the conclusions expressed therein. We are not expressing an opinion on the report or its results.