The random moment sampling methodology used by the State agency to claim Medicaid school-based administrative costs did not meet Federal requirements. Specifically, the State agency did not correctly design, conduct, and document the timestudies and disregarded CMS’s efforts to ensure that the timestudies would produce valid results. The State agency’s failure to meet Federal requirements for statistical sampling and follow its cost allocation plan requirements resulted in $63,786,406 in improper Federal Medicaid payments.