Audit of Medicaid Collections During COVID-19 Federal Medical Assistance Percentage Increase

The Federal Government pays its share of a State's Medicaid expenditures based on the Federal Medical Assistance Percentage (FMAP), which varies depending on a State's relative per capita income. In response to the pandemic, the Families First Coronavirus Response Act provided a temporary 6.2-percentage-point increase to each qualifying State's and Territory's FMAP effective January 1, 2020. States must refund the Federal share of overpayments and other collections, which decreases the amount of Federal funding States receive for a quarter. CMS instructs States to make refunds of the Federal share at the FMAP at which the original expenditures were reimbursed. We will audit selected States to determine whether those States used the correct FMAP when making refunds of the Federal share.

Announced or Revised	Agency	Title	Component	Report Number(s)	Expected Issue Date (FY)
January 2023	Centers for Medicare and Medicaid Services	Audit of Medicaid Collections During COVID-19 Federal Medical Assistance Percentage Increase	Office of Audit Services	WA-23-0007 (W-00-23-31569)	2025