Office of the Legislative Auditor - Financial Audit Division

Report Summary

Audit Report

Anoka-Metro Regional Treatment Center

Three Fiscal Years Ended June 30, 1999

Key Findings and Recommendations:

• The reimbursement specialists housed at Anoka-Metro Regional Treatment Center (AMRTC) did not always verify and document all information needed to appropriately bill responsible parties for the cost of care. The reimbursement specialists should adequately pursue responsible relatives and should document client deductions allowed to pay previously incurred debt.
• Anoka-Metro Regional Treatment Center did not adequately restrict access to the state's payroll and personnel system. The treatment center should review access and give employees the minimum access needed to perform their job duties.
• Anoka-Metro Regional Treatment Center did not properly record the expenditures associated with providing meals to Anoka County clients. The treatment center should properly account for expenditures and revenue associated with the shared services contract with Anoka County. It should also recalculate the cost of meals served to it clients to ensure that the General Fund appropriation allocation did not fund the cost of meals provided to Anoka County clients.

Anoka-Metro Regional Treatment Center is a part of the Minnesota Department of Human Services. This audit report represents the conclusions of our audit of the center's cost of care billings, payroll expenditures, social welfare account activity, purchased goods and services, and meal receipts for the period from July 1, 1996, through June 30, 1999. The department's response is included in this report.