Specifications include, but are not limited to: Perform the reviews in accordance with attestation standards established by the AICPA, following agreed-upon procedures (AUP). Ensure that administrative claiming by providers is limited to those allowable administrative activities. Participating providers’ administrative activities must be reasonable, allowable, and accurate for claiming administrative matching funds. Identify whether Federal requirements for claiming enhanced federal financial participation (FFP) for skilled professional medical personnel (SPMP) are met. Federal regulations at 42 C.F.R. 432.50 govern eligibility for enhanced federal matching funds for these personnel. Review provider documentation to determine wither it supports the activities and time spent on activities, including allowable activities for which enhanced FFP claiming is permitted. Review provider documentation (individual personal activity logs) to determine whether it supports the chosen activities on the time study. Review documentation of sufficient qualifying funds/contributions as certified by the provider to support the claim for federal reimbursement. Assess the provider’s quality assurance controls in place and adequacy of such controls as pertains to such items as cost allocations, direct and indirect costs, allowable and non-allowable costs and activities, Medicaid eligibility rate, and the application of FFP.