• Requires State Medicaid fraud control units to conduct annual audits of a statistically valid sample of high-risk providers and suppliers to identify potential fraud, waste, and abuse
• Defines "high-risk provider or supplier" as those designated as high categorical risk or otherwise identified as high-risk based on factors such as abnormal billing patterns, prior audits, payment anomalies, ownership-related risk factors, or credible allegations of fraud
• Allows the Secretary to still certify a non-compliant entity if it submits and implements an approved corrective action plan

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