Accounting Procedures Handbook

MEDICAL ASSISTANCE 14.2 SPECIAL REVENUE FUND Accountant I prepares an audit schedule and forwards a copy to the Director of Special Education, the Instructional Supervisor for Special Education, and the MAAAs. 6. Contact List The MA program contact list is updated and distributed at the beginning of each school year. This list includes the current fiscal year school site assignments of MAAAs, therapists, and other MA service providers. B. Month End Closeout 1. MAAAs transmit the MA claims/billings electronically in compliance with the approved calendar and submits the billing forms to the Business Support Services Department. 2. Accountant I reviews the billing forms for completeness. 3. The MAAAs complete a Participation/Submission Report each month on the MA- eligible claims activity/billing activity for each school by service provider, and submits it to the Business Support Services Department. 4. The Accountant I reviews the Participation/Submission Report to identify the service providers who have not submitted claims for MA-eligible services rendered, and reports the findings to the Instructional Supervisor of Special Education. 5. Accountant I checks the Weekly Medical Assistant Service Record (WMSR) against the school cycle calendar to ensure that no over billings occurred by comparing service dates against the service delivery schedule on the WMSR. 6. After reviewing the billing forms, the forms are scanned and returned to the MAAAs. 7. Accountant I runs the Claims and Attendance Report to verify billing claim dates to the dates of student attendance. Any discrepancy is investigated and resolved, after which the report is scanned and filed. 8. MA claim reimbursements received in error are corrected by the Accountant I who completes the Maryland Medical Assistance Program Adjustment Request Form, attaches the paid remittance advices to the form, and submits the information to the DHMH. 9. The School Program Coordinator I completes the Service Coordination Record Form (SCRF) for students attending the Maryland School for the Blind, and submits the form to the Accountant I. The Accountant I retains a copy of the form(s) and mails the original form to the Maryland Department of Health and Mental Hygiene (DHMH) 10. Billing questions, are addressed by referencing the Medicaid Manual or the COMAR website http://www.dsd.state.md.us/comar/ . 11. The Accountant I develops a Detail and Summary report of each school’s monthly and cumulative participation in MA-eligible claims submission. This report is reviewed by the Comptroller, the Budget Manager, the Supervisor of Special Education, and the Principals. C. Audit Procedures 1. Internal Auditing Performed by Accountant I a. Identify an audit sample of students who are receiving MA-eligible services using a random number generator or select students for whom WCBOE has submitted substantial MA claims. b. For each student identified in the audit sample, inspect the MAAA’s file of MA claim substantiation and perform the following tests: