Accounting Procedures Handbook

MEDICAL ASSISTANCE 14.2 SPECIAL REVENUE FUND i. Examine billing forms to ensure completeness and accuracy. ii. Check to see if there was an over billing per the frequency listed on the IEP (Individualized Educational Plan) service page. iii. Check to make sure WCBOE did not bill on a day or time when the student was listed as absent in the Student Management system. iv. Determine if the MAAA has the four primary pages of the current IEP (front page, service page, signature page, and LRE (Least Restrictive Environment) page) in the Medical Assistance billing folder. v. Verify that there is parental consent for case management and health related services billed. vi. Verify that there are initialed and signed monthly service reports for all services billed. vii. Verify that the case manager/therapist is a qualified provider of services as specified under COMAR. c. Scan and file audit package and store with backup data for adjustments made each month. d. Submit a report listing the schools that were audited, the tests performed and the test findings. List recommended corrective actions as well as the results from corrective actions taken to address prior audit findings. 2. External Monitoring Performed for MSDE by Accountant I a) Internal audit reports are reviewed and summarized by the Special Education Department who maintains the reports and summaries for the annual review by MSDE (Maryland State Department of Education) audit team. b) The Special Education Department submits to monthly internal audits as a best practice and uses the audit findings as a monitoring tool. D. Various Reporting 1. AW Service Coordination Spreadsheet- Autism Coordinator sends SCRFs for Autism children serviced. The spreadsheet tracks the dates of contact; type of contact and place of contact to make sure the Board is in compliance. If not in compliance, the service is not billed until Board is in compliance. To maintain compliance, the Autism Coordinator must make contact with the parents monthly, contacts with the child quarterly at the child’s school, and yearly contacts at the home. Recertification must be done annually. 2. Paid Medical Claims - Download paid medical claims from the website http://lwis.msde.state.md.us/magrants/. Click on MA Grants Medical Assistance Viewer. Choose Grants and Billing. Enter Fiscal Year. Choose Query Billing Runs. Copy resulting report to a blank Excel spreadsheet and subtotal by “as of date”, total paid, FFP total, and total state amount. This report will provide amount to be transferred under Inter-Governmental Transfer (IGT) policy for each billing receipt. 3. Breakdown of Medical Assistance Claims submitted - The excel worksheet created above can be sorted or filtered to produce a variety of data as needed including totals paid by service code, totals billed by particular provider, etc. 4. Track Medical Assistance Revenue - Open MA Claims spreadsheet. Compare revenue reported on grants website with revenue posted to BusinessPlus. Prepare appropriate journal entries to transfer IGT if necessary.