DOH, KPMG Outline Home Care Cost Report Audit Expectations, Steps  

Situation Report | September 21, 2020

On September 17, the state Department of Health (DOH) and KPMG, LLP, its contractor, outlined steps and expectations for its auditing of the new Home Care Cost Report. 

Handouts and audio from the September 17 program should be posted soon in the web-based cost report tool under the “Instructions” tab and “Useful Links.”

KPMG will audit all agencies who submit a cost report, first for the 2019 report and annually thereafter. The audit will review each agency’s cost report submission to improve compliance, understand agency tracking and reporting systems, and verify records to determine if appropriate data was included. 

Agencies will first receive a communication from KPMG and may e-mail back with any questions. Once the audits start, all communication will occur within the Audit/Questions tab in the web-based tool. 

A General Questionnaire must be submitted with the Cost Report by October 31. (Please note that there are some recent changes to the General Questionnaire as well as updates in each schedule.) 

Supporting documentation is required via the Secure File Transfer Protocol within seven days of cost report submissions.

From November 2020 to January 2021, KPMG will: review an agency’s audit questionnaire and cost report information; communicate with the agency about the data and review an agency’s responses; and propose adjustments and findings to the auditee. Agencies are expected to respond to audit inquiries within three to five business days. 

Agencies will be required to provide a management response and corrective action plan for any identified findings. KPMG will issue an Exit Dashboard that includes the identified findings and the management response/corrective action plan.