Federal Reports

ARC Semi-Annual report to Congress

This Semiannual Report to Congress summarizes the activities of our office for the 6-month period

This Semiannual Report to Congress summarizes the activities of our office for the 6-month period

The OIG updated the agency's top management challenges, issued a mandatory report to the Congress on the status of NEA’s implementation of the Cybersecurity Act of 2015, issued a report on our review of a Single Audit involving an NEA grantee, and collaborated with the NEA to establish a more collaborative and disciplined audit follow-up process to facilitate resolution of OIG recommendations. Finally, we referred two Freedom of Information Act requests to NEA for processing, evaluated seven hotline inquiries and took appropriate action to address the inquires, and completed a policy review as required by the IG Act. The annual financial statement and FISMA audits are in progress and will be completed by their respective deadlines.

The Indiana Family and Social Services Administration (State agency) did not always use the correct Federal Medical Assistance Percentages (FMAPs) when processing Medicaid claim adjustments reported on the CMS-64. Of the 23,693,045 Medicaid claim adjustments we reviewed, we determined that 23,274,319 adjustments used the correct FMAP or did not result in a payment difference. However, the remaining 418,726 claim adjustments were paid using incorrect FMAPs, resulting in a net overpayment to the State agency of $1.9 million (Federal share). These errors occurred because the State agency did not have adequate internal controls to process public provider claim adjustments in accordance with Federal requirements. Specifically, the State agency did not report public provider increasing claim adjustments using the FMAP associated with the original claim as required.

This is an audit of the NEA's balance sheets as of September 30, 2015 and 2014, and the related statements of net cost, changes in net position, and budgetary resources (financial statements) for the years then ended, and the related notes to the financial statements. The objective of the audit was to express an opinion on the fair representation of those financial statements. Additionally, the audit considered the NEA's internal control over financial reporting that could have a direct and material effect on its financial statements, but did not express an opinion on the effectiveness of internal control. The audit resulted in a clean opinion, with two significant deficiencies and 12 recommendations.