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Affordable Care Act: Controls Over Financial Accounting for the Premium Tax Credit Should Be Improved

Report Information

Date Issued
Report Number
2016-13-021
Report Type
Audit
Special Emphasis
Affordable Care Act (ACA)
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View Report

Recommendations

The Chief Financial Officer, in coordination with the Chief Technology Officer, should develop procedures requiring the timely and comprehensive review and testing of any changes to the financial system programming used to report outlays related to the PTC.

The Chief Financial Officer (CFO), in coordination with the Affordable Care Act (ACA) Office, should work with the CMS to jointly develop procedures for the periodic financial reconciliation of APTC information.