All posts by Ruth Quirion

Ruth Quirion, a Senior Advisor with PCG, has 17 years of combined experience working with state government finance and cost allocation plans in her current career with PCG and her former career with the State of Maine. Ms. Quirion has conducted extensive research and attended training on the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and she is a subject matter expert on federal cost allocation requirements for public assistance cost allocation plans, Medicaid administrative claiming, and governmental accounting, financial reporting, and auditing. Ms. Quirion provides technical expertise for all of PCG’s cost allocation projects. Ms. Quirion has worked with various state agencies across the country to develop and implement public assistance cost allocation plans, develop and implement time studies, and assistance with quarterly CAP processing and federal claiming. Prior to joining PCG, Ms. Quirion worked as the Director of Financial Reporting and Internal Audit with the State of Maine’s, Office of the State Controller and an Audit Manager with the state’s Department of Audit. During her eleven year career with the State of Maine, Ms. Quirion was responsible for directing statewide financial reporting and internal audit activities, developing statewide accounting and internal control policies and procedures, and oversight of state agency compliance with the state’s internal control law. This work included providing guidance with the Department of Health and Human Services public assistance cost allocation plans and indirect cost rate proposals for other state agencies. Ms. Quirion received her Bachelor of Science Degree in Business Administration from the University of Maine, Augusta. Ms. Quirion achieved her certification as a Certified Public Accountant (CPA) with the State of Maine in August 2002. Ms. Quirion is a member of the Association of Government Accountants and has been a Certified Government Finance Manager since February 2007.

Recent Trends with OIG and CMS Related to Reporting Costs Associated with Waivers on the CMS-64

Claiming administrative costs to Medicaid waivers has become a targeted area of review by the Office of Inspector General (OIG) and Centers for Medicare and Medicaid Services (CMS). A number of state Medicaid agencies in various regions are facing potential disallowances or deferral of Medicaid administrative claims for failing to properly claim administrative costs to ...

A Reminder from PCG’s Cost Allocation Team to Reference the Correct Federal Guidance in Cost Allocation Plans and Indirect Cost Rates

December marked five years since the Federal Office of Management and Budget (OMB) consolidated eight prior OMB Circulars into a single source of federal guidance, and four years since that guidance went into effect. Yet, despite all the years, our Cost Allocation team still sees federal, state, and other agencies referencing the former OMB Circulars—such ...