Office of Mental Health
South Beach Psychiatric Center: Selected Financial Management Practices We identified weaknesses in South Beach Psychiatric Centerís internal controls over employee time and attendance practices, overtime payments, purchasing activities, equipment inventories and patient funds. For example, overtime payments were not always properly documented, the vendor selected and the price paid for discretionary purchases often was not properly justified, and several employees at the work sites that we observed signed out well before the ends of their work shifts. We recommended that certain improvements be made to strengthen the Centerís internal controls.
For a complete copy of Report 2002-S-32 click here.
For a copy of the 90-day response click here.
For a copy of the associated follow-up report click here.