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Employees were delinquent in completing Departmental required training courses by an
average of 9.6 months
30% of Medicare-eligible physician services tested were not billed to Medicare
Documentation for six commodities purchases totaling $18,137.57
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FINDINGS,
CONCLUSIONS, AND RECOMMENDATIONS
EMPLOYEES LACK REQUIRED TRAINING
A number of employees were delinquent in completing one or more of the training
courses required by Departmental policies.
In a test of five courses considered important and required for various Center
employees, 222 out 1720 (13%) were delinquent an average of 9.6 months. The courses tested
included, Aggression Management, CPR, Crisis Prevention, Infection Control, and First Aid.
Center personnel stated that the problem resulted from supervisors not ensuring
compliance with training requirements. (Finding 1, pages 9-10)
Center officials accepted our recommendation that training personnel be given
the Authority to schedule training courses. Center officials also stated they have
implemented a new computerized tracking system for scheduling and monitoring employee
training.
MEDICARE-ELIGIBLE PHYSICIAN SERVICES WERE NOT BILLED
A substantial number of Medicare-eligible services rendered to Center residents
were not submitted to Medicare for reimbursement.
In a sample of physician services performed, 12 of 40 (30%) were not billed to
Medicare. Extrapolating the results of the sample to the population would result in
estimated lost Medicare reimbursement revenue of $30,000 per year to the Center.
Center officials stated that some medical services were not billed because the
physicians and nursing staff were not filing all of the Medicare service slips with the
business office of the Center. (Finding 2, page 11)
Center officials accepted our recommendation to emphasize to the medical staff the
importance of preparing and submitting the Medicare service slips to the Center business
office.
INSUFFICIENT SUPPORT FOR EXPENDITURES MADE
Center personnel did not have sufficient documentation for certain expenditures
tested.
- Invoices for six commodity purchases totaling $18,138 could not be located.
- The business administrator did not sign two commodities purchases totaling $10,968.
- One phone bill contained 25 international calls totaling $395 that were paid. No
documentation existed to support the reasons for these calls. (Finding 3, page 12)
We recommended that the Center comply with the State Records Act and document all
transactions. Center officials agreed with the finding. Also they state they have
reprogrammed the telephone switch so that no international calls can be made.
AUDITORS' OPINION
We conducted a compliance audit of the Center as required by the Illinois State
Auditing Act. We also performed certain agreed upon procedures with respect to the
accounting records of the Center to assist our single audit of the entire Department.
Financial statements for the Department will be presented in that report.
_____________________________________
WILLIAM G. HOLLAND, Auditor General
WGH:JAF:pp
SPECIAL ASSISTANT AUDITORS
Our special assistant auditors were Cameron and Associates,
P.C.
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