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NCJRS Abstract

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NCJ Number: 68390 Find in a Library
Title: COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF PUBLIC WELFARE - HARRISBURG STATE HOSPITAL - AUDIT REPORT FOR THE YEAR ENDED JUNE 30, 1978
Author(s): ANON
Corporate Author: Pennsylvania Auditor General
United States of America
Date Published: 1978
Page Count: 30
Sponsoring Agency: National Institute of Justice/
Rockville, MD 20849
Pennsylvania Auditor General
Harrisburg, PA 17120
Sale Source: National Institute of Justice/
NCJRS paper reproduction
Box 6000, Dept F
Rockville, MD 20849
United States of America
Document: PDF
Type: Report (Annual/Periodic)
Language: English
Country: United States of America
Annotation: THE AUDITOR GENERAL'S REVIEW OF THE HARRISBURG STATE HOSPITAL FOR THE MENTALLY ILL AND ITS ANNEX FOR THE MENTALLY RETARDED CONTAINS FINANCIAL STATEMENTS, PROBLEMS REVEALED BY THE AUDIT, AND RECOMMENDATIONS.
Abstract: SEPARATE FINANCIAL STATEMENTS FOR THE HOSPITAL AND THE ANNEX PROVIDE FIGURES ON ALLOCATIONS OF STATE FUNDS, CASH RECEIPTS, AND DISBURSEMENTS FOR THE YEARS ENDING JUNE 30, 1977 AND 1978. AN EXAMINATION OF THE WORK ACTIVITIES CENTER'S RECORDS THAT THE FINANCIAL STATEMENTS WERE ERRONEOUS BECAUSE OF FAILURE TO FOLLOW ACCOUNTING PRINCIPLES AND CARELESS POSTING PROCEDURES. COPIES OF A PATIENT'S PROPERTY REPORT WERE NOT ALWAYS RECEIPTED AND FILED WHEN A PATIENT LEFT THE HOSPITAL, LEAVING THE INSTITUTION LIABLE. THE AUDIT CONCLUDED THAT THE STATE HOSPITAL HAD NO EFFECTIVE INTERNAL CONTROLS OVER FIXED ASSETS. RECORDS WERE NOT UPDATED FOR EQUIPMENT RETIREMENT AND TRANSFERS, EQUIPMENT LOCATIONS WERE NOT RECORDED, AND PERIODIC INVENTORIES WERE NOT TAKEN. FINDINGS FROM THE PREVIOUS YEAR'S AUDIT ARE SUMMARIZED WITH THE COMMENTS THAT ALL RECOMMENDATIONS HAD BEEN FOLLOWED. THE HISTORY AND ORGANIZATION OF THE HOSPITAL AND ITS ANNEX ARE DESCRIBED BRIEFLY. THE AUDIT OF THE ANNEX PRODUCED NO SUGGESTIONS FOR IMPROVEMENTS. THE BALANCE SHEETS FOR THE CANTEEN FUND OF THE STATE HOSPITAL WERE ALSO EXAMINED. THESE ACCOUNTS ARE MAINTAINED ON AN ACCRUAL BASIS AND MANAGED BY A COMMITTEE OF HOSPITAL EMPLOYEES. THE AUDIT WAS UNABLE TO ASSESS THE ACCURACY OF THE STATED VALUE OF THE CANTEEN FUND'S INVENTORY. (MJM)
Index Term(s): Auditing standards; Hospitals; Methadyl acetate; Pennsylvania; State aid
To cite this abstract, use the following link:
http://www.ncjrs.gov/App/publications/abstract.aspx?ID=68390

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