Summary

This operational audit of the Department of Veterans’ Affairs (Department) focused on resident cost-of-care billings and collections, Residents’ Deposits Trust Fund accounts, construction project accounting, selected Department expenditures, and personnel management.  Our audit covered the period July 2006 through February 2008 and selected actions through June 2008, and included a follow-up on prior audit findings. 

Sims Nursing Home – Resident Contribution Determinations

Finding No. 1:   Sims Nursing Home staff did not always accurately determine or adequately document the amount of contribution required from residents for the cost of their care.

Third‑Party Reimbursement Filings

Finding No. 2:   Department nursing home staff did not always timely submit, or did not always document the timely submission of, the documents and claim information required for third-party reimbursement.

Cost-of-Care Collections

Finding No. 3:   Department nursing home collections procedures need improvement to ensure that collections are timely received and adequately safeguarded.

Sims Nursing Home – Residents’ Cost-of-Care Account Ledger Maintenance

Finding No. 4:   Resident account ledgers at the Sims Nursing Home were not always accurately maintained.

Accounting Records Reconciliation

Finding No. 5:   The Department did not consistently reconcile revenues recorded in the ULTRACare System to those recorded in the State’s accounting system.

Residents’ Deposits Trust Fund Procedures

Finding No. 6:   Department control procedures over the Residents’ Deposits Trust Funds need enhancement.

Sims Nursing Home – Resident Account Close‑Out Process

Finding No. 7:   At the Sims Nursing Home, not all resident accounts were properly and timely closed out upon a resident’s discharge or death.

Fixed Capital Outlay Project Management

Finding No. 8:   The Department needs to strengthen procedures for construction project accounts to ensure the continued availability of obligated fixed capital outlay funding and the accuracy of related accounting records.

Timeliness of Vendor Payments

Finding No. 9:   Contrary to Section 215.422, Florida Statutes, the Department did not timely process construction payment vouchers.

Management's response is included in the report as Exhibit - B.