[read complete report - pdf]

Audit Objective

To determine whether the County Hospital and Skilled Nursing Facility (Hospital) cafeteria sales were properly collected, deposited and recorded.

Key Findings

• Cash from cafeteria sales was not always deposited.
• The cafeteria manager did not ensure documentation to support the sales from the kiosk or vending machines was properly maintained.

Key Recommendations

• Create, adopt and implement comprehensive cash receipts policies and procedures.
• Take a more active role in providing oversight of the cafeteria’s financial operations.

County officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action.