An Audit Report on the Cost of the State's Correctional Managed Health Care Page: 26 of 34
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- Tested payroll transactions in each institution's correctional managed care
department for unauthorized, fictitious, and terminated employees.
- Tested payroll transactions for employees in each institution's correctional
managed care department whose salaries were allocated across multiple
contracts for proper support and allocation.
- Reviewed capitated rates for contracts between the Health Sciences Center
and local hospitals for reasonableness.
- Analyzed claims paid for off-site health care for inmates at both
institutions to ensure that each patient was a state inmate, the procedures
were allowable based upon age and gender, the fees paid were reasonable,
the claims were not split, and other errors did not occur.
- Reviewed the processing of the Medical Branch's hospital cost accounting
system for completeness and accuracy.
- Tested the data in the Medical Branch's hospital patient system to ensure
that patients coded as state inmates were really state inmates.
- Reviewed the controls over user access and data input to the Medical
Branch's hospital patient and physician salary systems.
- Reviewed and tested the processes used at the Medical Branch's pharmacy
to compile the costs of medicine at each state prison unit.
- Reviewed and tested support for each institution's indirect cost
allocations.
Criteria used included the following:
- Contracts between the Correctional Managed Health Care Committee and
the institutions for fiscal years 2005 and 2006.
- Policies and procedures at the Medical Branch and the Health Sciences
Center.
Project Information
Audit fieldwork was conducted from April 2006 through August 2006. This
audit was conducted in accordance with generally accepted government
auditing standards.
The following members of the State Auditor's staff performed the audit:
- Anthony W. Rose, MPA, CPA, CGFM (Project Manager)
- Bruce W. Dempsey, CIA (Assistant Project Manager)
An Audit Report on the Cost of the State's Correctional Managed Health Care
SAO Report No. 07-003
October 2006
Page 21
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Texas. Office of the State Auditor. An Audit Report on the Cost of the State's Correctional Managed Health Care, report, October 2006; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth517778/m1/26/: accessed July 17, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.