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Beginning of article

* This article was written by Lawrence Cutler in his private capacity. No official support or endorsement by the Medicaid Bureau, Health Care Financing Administration, Department of Health and Human Services is intended or should be inferred.

The single audit process, as currently constructed, does not lend itself to the extensive research, evaluation and reporting processes required to audit the Medicaid program effectively; and it should not be used in evaluating states' Medicaid claims for federal reimbursement.

The Medicaid program requires the performance of a series of comprehensive audits by auditors having extensive knowledge of health care delivery systems and …