Audit Report

Washington State Auditor'S Office

Description

Washington State Auditor’s Office Accountability Audit Report Skagit County Public Hospital District No. 1 (Skagit Valley Hospital) Report Date March 14, 2007 Report No. 72452 Issue Date April 20, 2007 yyyyyyyyyy Washington State Auditor Brian Sonntag April 20, 2007 Board of Commissioners Skagit Valley Hospital Mount Vernon, Washington Report on Accountability for Public Resources Please find attached our report on Skagit Valley Hospital’s accountability for public resources and compliance with state laws and regulations and its own policies and procedures. Sincerely, BRIAN SONNTAG, CGFM STATE AUDITOR Insurance Building, P.O. Box 40021 Olympia, Washington 98504-0021 [phone] [phone] TDD Relay [phone] FAX [phone] http://www.sao.wa.gov Table of Contents Skagit Valley Hospital Skagit County March 14, 2007 Audit Summary.............................................................................................................................................. 1 Description of the District .............................................................................................................................. 2 Audit Areas Examined................................................................................................................................... 3 Audit Summary Skagit Valley Hospital Skagit County ...

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Extrait

Washington State Auditor’s Office

Accountability Audit Report

Skagit County Public Hospital District

No. 1

(Skagit Valley Hospital)

Report Date

March 14, 2007

Report No. 72452

Issue Date

April 20, 2007

April 20, 2007

Board of Commissioners

Skagit Valley Hospital

Mount Vernon, Washington

Report on Accountability for Public Resources

Please find attached our report on Skagit Valley Hospital’s accountability for public resources and

compliance with state laws and regulations and its own policies and procedures.

Sincerely,

BRIAN SONNTAG, CGFM

STATE AUDITOR

Washington State Auditor

Brian Sonntag

Insurance Building, P.O. Box 40021

y

Olympia, Washington 98504-0021

y

[phone]

y

[phone]

y

TDD Relay [phone]

FAX [phone]

y

http://www.sao.wa.gov

Insurance Building, P.O. Box 40021

y

Olympia, Washington 98504-0021

y

[phone]

y

[phone]

y

TDD Relay [phone]

FAX [phone]

y

http://www.sao.wa.gov

Table of Contents

Skagit Valley Hospital

Skagit County

March 14, 2007

Audit Summary.............................................................................................................................................. 1

Description of the District .............................................................................................................................. 2

Audit Areas Examined................................................................................................................................... 3

Washington State Auditor’s Office

1

Audit Summary

Skagit Valley Hospital

Skagit County

March 14, 2007

ABOUT THE AUDIT

This report contains the results of our independent accountability audit of Skagit Valley Hospital.

We performed audit procedures to determine whether the District complied with state laws and

regulations and its own policies and procedures.

We also examined District management’s

accountability for public resources.

Our work focused on specific areas that have potential for

abuse and misuse of public resources.

Areas examined during the audit were selected using financial transactions from January 1, 2005,

through December 31, 2005.

RESULTS

The District complied with state laws and regulations and its own policies and procedures in most

areas we examined.

We noted certain issues that we communicated to District management.

We appreciate the District’s commitment to resolving the issues.

RELATED REPORTS

A financial statement audit was performed by a firm of certified public accountants.

That firm’s

report is available from the District.

CLOSING REMARKS

We thank District officials and personnel for their assistance and cooperation during the audit.

Washington State Auditor’s Office

2

Description of the Hospital District

Skagit Valley Hospital

Skagit County

March 14, 2007

ABOUT THE DISTRICT

Prior to 2004, Skagit County Public Hospital District No. 1 operated in combination with Skagit

County Public Hospital District No. 304 as Affiliated Health Services.

The two districts

disaffiliated on December 31, 2003.

The District, now doing business as Skagit Valley Hospital, operates a 137-bed acute care

hospital and two health clinics in Stanwood and Camano Island.

The District employs

approximately 1,100 people and is governed by an elected, five-member Board of

Commissioners, which appoints the Chief Executive Officer.

The operating expense budget for

2005 was approximately $94 million.

The District’s primary source of operating revenue is from

patient services.

AUDIT HISTORY

We audit the District annually.

We have reported no findings since 1999.

ELECTED OFFICIALS

These officials served during the audit period:

Board of Commissioners:

James L. Hobbs

Stanton C.G. Olson

Clark D. Todd

Timothy J. Raschko

Bronwyn H. Pickering

APPOINTED OFFICIALS

Chief Executive Officer

Gregg Davidson

ADDRESS

District

317 S. 2

nd

Street

P.O. Box 1376

Mount Vernon, WA 98273

[phone]

www.skagitvalleyhospital.org

Washington State Auditor’s Office

3

Audit Areas Examined

Skagit Valley Hospital

Skagit County

March 14, 2007

In keeping with general auditing practices, we do not examine every portion of Skagit Valley Hospital's

financial activities during each audit.

The areas examined were those representing the highest risk of

noncompliance, misappropriation or misuse.

Other areas are audited on a rotating basis over the course

of several years.

The following areas of the District were examined during this audit period:

ACCOUNTABILITY FOR PUBLIC RESOURCES

We evaluated the District’s accountability in the following areas:

•

Payroll

•

Cash receipting – cafeteria

•

Expenditures

•

Contracts

•

Employee recognition

We audited the following areas for compliance with certain applicable state and local laws and

regulations:

•

Insurance and bonding

•

Ethics/conflict of interest laws

•

Open Public Meetings Act

•

Compliance with debt covenants

•

Contracts and agreements

•

Allowable expenditures