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Covers calendar years ended December 31, 2023 and December 31, 2024, including background on autism spectrum disorder and ABA therapy approaches (such as DTT and PRT), analysis of Heritage Health Medicaid managed care coverage, and presentation of claims activity. Includes auditor materials, independent accountant reporting, schedules of services by incurred date, notes, supplementary information, and exhibits detailing sample claim data, units and amounts by incurred month, and payments by provider.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/research-report/","Research & 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DEPARTMENT OF HEALTH AND HUMAN SERVICES – APPLIED BEHAVIOR ANALYSIS  \nCALENDAR YEARS ENDED DECEMBER 31, 2023, AND DECEMBER 31, 2024  \nThis document is an official public record of the State of Nebraska, issued by  \nthe Auditor of Public Accounts.  \nModification of this document may change the accuracy of the original document and may be prohibited by law.  \nIssued on September 23, 2025  \nThe Nebraska Auditor of Public Accounts Office was created by the first territorial Legislature in 1855. The Auditor was the general accountant and revenue officer of the territory. Those duties have expanded and evolved over the decades, as modern accounting theory has been implemented. The office of the Auditor of Public Accounts is one of six offices making up the executive branch of Nebraska State Government. Mike Foley was elected in November 2006 and re-elected in November 2010 and November 2022 as the Nebraska Auditor of Public Accounts. He was sworn into office on January 5, 2023, and is Nebraska’s 24th State Auditor.  \nThe mission of the Nebraska Auditor of Public Accounts’ office is to provide independent, accurate, and timely audits, reviews, or investigations of the financial operations of Nebraska State and local governments.  \nWe will provide this information, as required by statute, to all policymakers and taxpayers through written reports and our Internet-based Budget and Audit databases.  \nWe will maintain a professionally prepared staff, utilizing up-to-date technology, and following current Government Auditing Standards.  \nAudit Staff Working On This Examination Brad Ashley, CPA – Audit Manager Jay Kannapareddy, CPA – Auditor II  \nLandon Tjaden – Auditor  \nOur reports can be found electronically at: [auditors.nebraska.gov](auditors.nebraska.gov)  \n[Additionally](Additionally), [you may request them by](you may request them by) contacting us at:  \nNebraska Auditor of Public Accounts  \nState Capitol, Suite 2303  \nP.O. Box 98917 Lincoln, Nebraska 68509 Phone: 402-471-2111  \nTABLE OF CONTENTS  \n Page   \nBackground Information Section  \nBackground 1-5  \nKey Officials and Agency Contact Information 6  \nComments Section  \nSummary of Comments 7  \nComments and Recommendations 8-14  \nFinancial Section  \nIndependent Accountant’s Report 15-16  \nSchedule of Applied Behavior Analysis Services by Incurred Date 17  \nNotes to the Schedule 18-19  \nSupplementary Information 20  \nExhibit A – ABA Claims – Sample Information 21  \nExhibit B – ABA Claims – Units and Amounts by Incurred Month 22-23  \nExhibit C – ABA Claims – Amount Paid by Provider 24  \nBACKGROUND  \nThe National Institute of Mental Health ([https://www.nimh.nih.gov/health/topics/autism-spectrum-disorders](https://www.nimh.nih.gov/health/topics/autism-spectrum-disorders)asd\\#hts-intro) defines autism spectrum disorder (ASD), as follows:  \nAutism spectrum disorder is a neurological and developmental disorder that affects how people interact with others, communicate, learn, and behave. Although autism can be diagnosed at any age, it is described as a “developmental disorder” because symptoms generally appear in the first two years of life.  \nThe U.S. Centers for Disease Control and Prevention (CDC) ([https://www.cdc.gov/autism/data](https://www.cdc.gov/autism/data)research/index.html) explains,“About 1 in 31 (3.2%) children aged 8 years has been identified with ASD according to estimates from CDC’s ADDM Network.”  \nA report by the U.S. Department of Health and Human Services Office of Inspector General – Office of Audit Services (June 2025) ([https://oig.hhs.gov/documents/audit/10497/A-06-23-01002.pdf](https://oig.hhs.gov/documents/audit/10497/A-06-23-01002.pdf)), has said the following regarding treatment for the condition:  \nThe symptoms and severity of autism vary widely among those who have the condition. Early treatment for autism is important because proper care can reduce children’s difficulties while helping them build on their strengths a","cbCaiebdKDzwV1z4","https://ap.wps.com/l/cbCaiebdKDzwV1z4","pdf",941752,27,"English","# Background Information Section\n## Background\n## Key Officials and Agency Contact Information\n# Comments Section\n## Summary of Comments\n## Comments and Recommendations\n# Financial Section\n## Independent Accountant’s Report\n## Schedule of Applied Behavior Analysis Services by Incurred Date\n## Notes to the Schedule\n## Supplementary Information\n## Exhibit A – ABA Claims – Sample Information\n## Exhibit B – ABA Claims – Units and Amounts by Incurred Month\n## Exhibit C – ABA Claims – Amount Paid by Provider","[{\"question\":\"What period does the attestation report cover for ABA services?\",\"answer\":\"It covers calendar years ended December 31, 2023, and December 31, 2024.\"},{\"question\":\"Which organization issues this official public record?\",\"answer\":\"It is issued by the Auditor of Public Accounts of the State of Nebraska.\"},{\"question\":\"What coverage program is referenced for ABA for children with ASD?\",\"answer\":\"The report states that the Department covers ABA through its Medicaid managed care program, Heritage Health.\"}]","Nebraska Department of Health and Human Services - Applied Behavior Analysis Attestation Report - Calendar Years Ended December 31, 2023, and December 31, 2024 | PDF",1789918283,68]