Ohio Department of Developmental Disabilities
The following schedules include detailed Title XX, Medicaid Administrative Claims (MAC), and enhanced Federal Medicaid Assistance Percentage (eFMAP) payments to county boards:
Auditors will need to add the Retroactive eFMAP payments on the Retroactive eFMAP schedule (which were made by ODODD in July 2009 from the SEPT08D through JUN09C MBS billing cycles) to the Quarterly Reports (for Quarters 1 and 2 to coincide with the State’s fiscal year) for "Postable eFMAP" to arrive at the total Federal expenditures for eFMAP on the Schedule of Expenditures of Federal Awards for fiscal years ended 12/31/09. The other columns on the Quarterly MBS Reports are not included in the postable eFMAP total because ODODD is providing the nonfederal match from the state coffers. Therefore, county boards are not benefiting from the eFMAP. The county boards are, in these cases, receiving 100% payment which they would receive even if the eFMAP didn’t exist.
Also, after 1/1/09, IO, Level One Waiver, TCM, and SCHIP services are not required to be reported on the Schedule of Expenditures of Federal Awards as directed by OMB Circular A-133, Subpart B, Item §.__205(i) which states, “Medicaid payments to a subrecipient for providing patient care services to Medicaid eligible individuals are not considered Federal awards expended under this part unless a State requires the funds to be treated as Federal awards expended because reimbursement is on a cost-reimbursement basis.” The exception to this is that the Enhanced Federal Matching Funds do need to be reported if you received them in your role as a provider of services. The requirement about the Enhanced Federal Matching Funds is included in the Federal Register, Volume 74, Number 77, Section 176.210, (d).
If you have any questions regarding the information included in this spreadsheet, please contact Halina Schroeder, Division of Fiscal Administration, Ohio Department of Developmental Disabilities, (614) 466-1962, or send an email to: email@example.com.