Accounting Procedures Handbook

MEDICAL ASSISTANCE 14.2 SPECIAL REVENUE FUND I. OVERVIEW The Board of Education is required by law to provide certain medical assistance to qualifying students in its district. There are several requirements associated with providing this service. Funds for these services are provided by the Maryland Medical Assistance Program. The Board is required to monitor the service providers by keeping records such as what services are being provided and how often. The Board then files a claim with the Maryland Medical Assistance Program to receive reimbursement. The Board is also required to complete quarterly audits of schools utilizing these medical service providers to ensure that the school is in compliance with the program guidelines. II. CONTROL OBJECTIVES • To ensure compliance with all applicable laws and regulations. • To ensure reporting of medical assistance reimbursements in accordance with generally accepted accounting principles. • To ensure that the schools are maintaining adequate records for billing purposes. • To ensure that medical claims are filed timely and accurately. • To ensure that all reporting is done on a timely and accurately basis. III. PROCEDURES A. Beginning of School Year 1. Service Providers • Accountant I obtains list of service providers from the Special Education Department. • Accountant I obtains copies of licenses from all service providers to verify eligibility to render Medical Assistance (MA) services. The copies are maintained in a file organized by expiration date in preparation for future MSDE audits. 2. Special Education Teachers • Accountant I obtains list of special education teachers by school from the Special Education Department and verifies the listing to the financial accounting system. • Accountant I obtains a copy of new teachers certification from the Human Resources Specialist who verifies certification status. • Accountant I notifies the Medical Assistance Accounting Assistants (MAAAs) as to who is certified and eligible to provide billable Medical Assistance services. 3. MA Handbook Accountant I prepares/updates the internal MA handbook used by MAAAs. This handbook includes current reimbursement rates and codes, closeout- calendar, audit calendar, MAAA contact list, staff list, filing directions, examples of correctly completed billings, and submission report guidelines. 4. Close out calendars Accountant I prepares a schedule of monthly close out dates for the year so the MAAAs know when all transactions must be complete for that period and when the MA claims billing and participation/submission reports must be submitted to the Business Support Services Department. 5. Audit Calendar