| Financial Audit Division | November 2022 |
The Emergency Medical Services Regulatory Board generally did not comply with the significant finance-related legal requirements we tested and generally did not have adequate internal controls. We identified a significant number of instances of noncompliance and internal control deficiencies.
Finding 1. The Emergency Medical Services Regulatory Board approved budgets for Emergency Medical Services Relief Account grants that included unallowable uses. (p. 15)
Finding 2. The Emergency Medical Services Regulatory Board reimbursed emergency medical services regions for expenditures that were not included in the approved grant budgets, and did not always make grant payments from the correct grant. (p. 16)
Finding 3. The Emergency Medical Services Regulatory Board did not monitor its Emergency Medical Services Region grants as required by state policy. (p. 17)
Finding 4. The Emergency Medical Services Regulatory Board overpaid licensed ambulance services for ambulance attendant training reimbursements. (p. 20)
Finding 5. The Emergency Medical Services Regulatory Board did not validate the eligibility of volunteer ambulance attendants for reimbursements of education costs associated with the completion of an initial EMT education course. (p. 21)
Finding 6. The Emergency Medical Services Regulatory Board did not retain approval documentation for salary increases given to the former executive director. (p. 26)
Finding 7. The Emergency Medical Services Regulatory Board did not complete annual employee performance reviews. (p. 27)
Finding 8. The Emergency Medical Services Regulatory Board allowed one employee to approve his own timesheets. (p. 28)
Finding 9. The Emergency Medical Services Regulatory Board did not review payroll reports as required by state policy. (p. 29)
Finding 10. The Emergency Medical Services Regulatory Board did not document preapprovals of employee overtime hours, and did not document overtime eligibility for certain employees. (p. 30)
Finding 11. The Emergency Medical Services Regulatory Board incorrectly paid several employees for call-back pay and on-call pay. (p. 32)
Finding 12. The Emergency Medical Services Regulatory Board did not reduce the former executive director’s vacation leave balance when he did not reduce it to the cap by the extended deadline. (p. 34)
Finding 13. The Emergency Medical Services Regulatory Board improperly reduced an employee’s compensatory time balance. (p. 35)
Finding 14. The Emergency Medical Services Regulatory Board did not administer annual plan contracts in compliance with state policy. (p. 38)
Finding 15. The Emergency Medical Services Regulatory Board did not administer a professional/technical services contract in compliance with state policy. (p. 39)
Finding 16. The Emergency Medical Services Regulatory Board executed two annual plan contracts and a professional/technical services contract with a vendor with which the former executive director had a conflict of interest. (p. 41)
Finding 17. Prior Finding: The Emergency Medical Services Regulatory Board did not conduct physical inventories of its sensitive items as required by state policy. (p. 42)
