Medical Assistance Accountability Act

Medical Assistance Accountability Act - Amends Title XIX (Medicaid) of the Social Security Act to direct the appointment, within the Department of Health, Education, and Welfare, of an officer to be known as the "Special Auditor General for Medicaid Fraud and Abuse," (Auditor General). Declares that such appointment shall be made by the President with the advice and consent of the Senate.

States that the Auditor General shall report directly to the Secretary of Health, Education, and Welfare. Declares that the Auditor General shall not be under the control of, or subject to supervision by, any officer of the Department having responsibilities with respect to Medicaid medical assistance programs.

Declares it to be the duty and responsibility of the Auditor General to arrange for, direct, or conduct such reviews, inspections, and audits of the Medicaid medical assistance programs as he considers necessary for ascertaining the efficiency and economy of their administration, their consonance with the provisions of this title, and the attainment of the objectives and purposes for which this title was enacted.

Authorizes the Auditor General to refer directly to other departments or agencies in carrying out audits, reviews, and inspections. Directs the heads of other Federal departments, agencies, offices, or instrumentalities to provide any information requested by the Auditor General.

Directs the Auditor General to report semiannually to the Committee on Finance of the Senate and the Committee on Interstate and Foreign Commerce of the House of Representatives, and to any duly authorized subcommittees thereof having legislative or oversight jurisdiction over the matters involved, with respect to his activities under this section.

Authorizes the appropriation of such sums as may be necessary to carry out the purposes of this Act.

Directs the Auditor General to compile, keep current, and make available to State agencies a list of persons who have been convicted of a violation which is described in Title XIX and which was made in connection with the furnishing by such persons of items and services to individuals for which payment was or was to be made under a State plan approved under this title.

Directs that a person convicted of a violation occurring after the date of the enactment of this Act shall, during the two-year period beginning on the date such conviction became final, be ineligible to receive any payment under a State Medicaid plan for the furnishing of items or services.

Directs the Auditor General to conduct a study of fraud and abuse in connection with the furnishing of health care in the United States and the payment and reimbursement under both public and private systems for the cost of furnishing such care.

Requires the Auditor General to complete such study within two years after the date of enactment of this Act and to, within 30 days of the completion of such study, make a report respecting the results of such study to the Committees on Finance and Labor and Public Welfare of the Senate and the Committee on Interstate and Foreign Commerce of the House of Representatives.