Agreed Upon Procedure (AUP) Audit – This is the annual audit that each MSP participating district must have performed by a CPA. This audit verifies costs reported on the Cost Report and it also tests Paid Claims. Cost findings result in a cost adjustment, and claim errors result in a payback of only the individual claim amount received. The cost of this audit is a reimbursable expense on the Cost Report and is reimbursed at 50%.
To view the current document, go to the following link and search for the most recent FY: Ohio MSP Agreed Upon Procedures: The Ohio Medicaid School Program | Ohio Department of Education and Workforce
You can find a list CPA firms HBS currently works with for the AUP Audit here.