Federal Reports

Of the $18.9 million of Child Care and Development Fund targeted fund expenditures that we reviewed, the Commonwealth of Puerto Rico, Department of the Family (State agency), complied with Federal requirements for the use of $6.4 million. However, the State agency did not comply with Federal requirements for the use of the remaining $12.5 million. Specifically, the State agency used $10.9 million for nontargeted fund activities and $1.6 million in targeted funds for contractor activities not specified as "targeted."

The Utah Department of Technology Services' management had not established an effective enterprise security control structure to ensure that adequate information system general controls were implemented in conformance with Federal requirements over the systems used to support the Utah Department of Health's Medicaid eligibility determination and claims processing. These inadequate security management practices put Medicaid systems and data at risk.

Medicaid is the primary source of dental coverage for children in low-income families and provides access to dental care for approximately 37 million children. However, access to dental care for children with Medicaid has been a longstanding concern. When children lack dental care, untreated decay and infection in their mouths can result in preventable emergency room visits or more complicated and expensive dental and medical interventions later in life. Medicaid provides dental services to children through the Early and Periodic Screening, Diagnostic, and Treatment program. Under this program, States are required to cover all medically necessary dental services and these services must be provided at the intervals specified in States' pediatric dental periodicity schedules.