MACBIS Financial: Medicaid Budget & Expenditure System (MBES)

Currently state expenditures are tracked through the Medicaid Budget and Expenditure System (MBES).  CMS is planning for the migration of the MBES to a newly redesigned MACBIS Financial system in the near future. 

The MBES is a web-based application the Medicaid and CHIP state agencies use to enter and report budgeted and actual expenditures for Medicaid and CHIP for each fiscal period in addition to the actual quarterly expenditures that occur.  Summarized statistical data is available for download.

The system uses the electronically submitted information from each state via forms CMS-64, CMS-37, and CMS-21 to compute the amount of Federal Financial Participation (FFP) the Agency will provide to the state to fund program operations. The MBES also stores the state’s historical budget and expenditure records for data analysis purposes.

Medicaid Program Budget Report (CMS-37)

CMS-37 is a quarterly financial report submitted by the State which provides a statement of the state's Medicaid funding requirements for a certified quarter and estimates and underlying assumptions for two fiscal years (FYs) – the current FY and the budget FY. In order to receive Federal financial participation, the state must certify that the requisite matching state and local funds are, or will be, available for the certified quarter. This information is supplied to the Centers for Medicare & Medicaid Services electronically through the Medicaid Budget and Expenditure System (MBES) and is reviewed by CMS. See the Medicaid Program Budget Report (CMS-37) page for additional information.

CMS-64 Quarterly Expense Report

The automated Medicaid Budget and Expenditure System/State Children's Health Insurance Program Budget and Expenditure System (MBES/CBES) allows states to electronically submit their Form CMS-64 directly to the CMS Data Center and the Medicaid data base. See the Expenditure Reports from MBES/CBES page for additional information.

Quarterly CHIP Statement of Expenditures (CMS-21)

The Quarterly Children's Health Insurance Program (CHIP) Statement of Expenditures for Title XXI (Form CMS-21) is the state's accounting statement of actual recorded expenditures and the disposition of Federal funds which the states, in accordance with Sections 2105(e) and 2107(b)(1) of the Act, must submit each quarter under Title XXI of the Act. Expenditures reported on this form primarily include those made to initiate and expand health insurance coverage to uninsured, low-income children through a separate CHIP. See the Quarterly CHIP Statement of Expenditures (CMS-21) page for additional information.

CHIP Program Budget Report (CMS-21B)

CMS-21B Forms are used by states to report quarterly budget related statistical information required for implementation of the Children's Health Insurance Programs (CHIP), Title XXI of the Social Security Act (the Act), established by the Balanced Budget Act of 1997 (BBA). See the CHIP Program Budget Report (CMS-21B) page for additional information.