Office of Mental Health

South Beach Psychiatric Center: Selected Financial Management Practices (Follow-Up Report)

In audit report 2002-S-32, 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 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. When we followed up on these matters with Center officials, we found that some progress had been made in addressing the internal control weaknesses we identified, but additional progress was still needed.

For a complete copy of Report 2006-F-14 click here.
For a copy of the 90-day response click here.