The Patient Protection and Affordable Care Act (ACA) established marketplaces to allow individuals and small businesses to shop for health insurance in all 50 States and the District of Columbia. The Centers for Medicare & Medicaid Services (CMS) operates the Federal marketplace and is responsible for reviewing, approving, and generating financial assistance payments (i.e., advance premium tax credits and advance cost-sharing reductions) for the Federal and State-based marketplaces. During the 2014 benefit year, CMS used an interim process for approving financial assistance payments. We previously reviewed CMS’s internal controls under its interim process to ensure the accuracy of aggregate financial assistance payments and determined that the controls were not effective.
| Report Date | Agency Reviewed / Investigated | Report Title | Type | Location | |
|---|---|---|---|---|---|
| Department of Health & Human Services | CMS Did Not Always Accurately Authorize Financial Assistance Payments to Qualified Health Plan Issuers in Accordance With Federal Requirements During the 2014 Benefit Year | Audit | Agency-Wide | View Report | |
| U.S. Agency for International Development | Financial Audit of the USAID Resources Managed by Eurasia Partnership Foundation Under Multiple Awards in Armenia, for the Year Ended December 31, 2015 | Other |
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View Report | |
| Architect of the Capitol | Architect of the Capitol (AOC) Employee Responsibilities; Government Ethics; and Standards of Conduct: Substantiated | Investigation | Agency-Wide | View Report | |
| U.S. Agency for International Development | Financial Audit of the Tuberculosis Health Action Learning Initiative Project in India Managed by World Health Partners, Cooperative Agreement AID-386-A-16-00004, April 1, 2016, to March 31, 2017 | Other |
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View Report | |
| National Archives and Records Administration | NARA's Compliance with Binding Operational Directive 18-01 (Special Report No. 18-SR-12) | Other | Agency-Wide | View Report | |
| Department of the Treasury | RESTORE ACT: Santa Rosa County’s Internal Control over Federal Awards | Audit | Agency-Wide | View Report | |
| Department of Housing and Urban Development | HUD’s Technical Assistance Award Selection and Assignment Process for Continuum of Care and Homeless Programs Was Conducted in an Appropriate Manner | Audit | Agency-Wide | View Report | |
| Department of Housing and Urban Development | HUD’s Office of the Chief Financial Officer Did Not Locate or Recover Its Funds Held by State Unclaimed Property Administrators | Audit | Agency-Wide | View Report | |
| Department of Health & Human Services | Questionable Billing for Compounded Topical Drugs in Medicare Part D | Inspection / Evaluation | Agency-Wide | View Report | |
| U.S. Agency for International Development | Audit of USAID Resources Managed by Savelugu-Nanton Municipal Assembly in Ghana Under Agreement 641-A18-FY15-IL#009, May 26, 2015, to December 31, 2016 | Other |
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View Report | |