AHCA has taken steps to better safeguard Medicaid funds but has not implemented our prior recommendations to expand its use of advanced detection methodologies, increase fines on providers that overbill for services, and ensure that managed care plans provide needed services to Medicaid beneficiaries. We continue to believe these steps are necessary to improve AHCA's ability to safeguard Medicaid funds. AHCA recently established the Fraud Steering Committee to promote an agency-wide focus on safeguarding Medicaid funds and should direct this committee to develop a strategic plan to identify areas at high risk for fraud and abuse and develop interventions to reduce these risks.