Administrative Costs Claimed by the Missouri Disability Determination Services

Date: 
Tuesday, May 13, 2014
Report Number: 
A-07-13-23112
Report Type: 
Audit Report
Office Affiliation: 

Disability determination services (DDS) in each State or other responsible jurisdiction perform disability determinations under the Social Security Administration’s (SSA) Disability Insurance and Supplemental Security Income programs. DDSs are required to perform such determinations in accordance with Federal law and regulations. Each DDS is responsible for determining claimants’ disabilities and ensuring adequate evidence is available to support its determinations.

To make proper disability determinations, SSA authorizes each DDS to purchase medical evidence to supplement evidence obtained from the claimants’ physicians or other treating sources. SSA reimburses the DDS for 100 percent of allowable expenditures up to its approved funding authorization.

The objective of this report was to (1) evaluate the Missouri Disability Determination Services’ (MO-DDS) internal controls over the accounting and reporting of administrative costs, (2) determine whether costs MO-DDS claimed were allowable and properly allocated and funds were properly drawn, and (3) assess limited areas of the general security controls.