Key Findings:
- State Operated Services has not resolved chemical dependency
billing discrepancies resulting from incomplete or inaccurate service
agreements.
- State Operated Services did not adequately review and pursue
its outstanding accounts receivable. As of April 30, 2004, it had $28.4
million of receivables over one year old.
- State Operated Services did not obtain all required financial
information from mental health clients and did not retain some records
needed to support group home billings.
- State Operated Services allowed certain employees to perform
incompatible duties relating to payroll and human resources.
Other Conclusions:
- State Operated Services properly recorded payroll and administrative
expenditures in the accounting records.
- State Operated Services complied with applicable laws and policies
when selling land and buildings.
| This report contained a total of 4 findings related to internal
control and legal compliance. |
| |
Audit Scope:
Audit Period: July 1, 2002,
through December 31, 2003
Programs Audited:
- Cost of care billings for mental illness, chemical dependency,
and developmentally disabled clients.
- Payroll
- Selected Administrative Expenditures:
- Food
- Prescription Drugs
- Supplies
- Disposition of Facilities
Agency Background:
State Operated Services is a section within the
Department of Human Services responsible for providing services for
campus and community-based programs serving people with mental illness,
developmental disabilities, chemical dependency, and traumatic brain
injury. This unit operates regional treatment centers, a nursing home,
security facilities, clinics, and group homes throughout the state.
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