An Audit Report on Correctional Managed Health Care Funding Requirements
March 2007
Report Number 07-017
Overall Conclusion
The Correctional Managed Health Care Committee's projected deficit for fiscal year 2006--as reported by the University of Texas Medical Branch at Galveston (UT Medical Branch) and the Texas Tech University Health Sciences Center (Texas Tech Health Sciences Center)--did not accurately reflect correctional managed health care costs for fiscal year 2006.
The Correctional Managed Health Care Committee initially reported an $8.3 million projected deficit for fiscal year 2006. It subsequently revised that projected deficit amount to $2.8 million. Based on auditors' test of expenditures, the State Auditor's Office estimated that the fiscal year 2006 deficit was $1,140,619. This estimated deficit was derived from:
- The UT Medical Branch's $859,381 surplus.
- The Texas Tech Health Sciences Center's $2 million deficit.
The difference between the reported deficit amount and the deficit amount that auditors calculated was attributable to adjustments auditors identified in UT Medical Branch expenditures in the following categories:
- Hospital direct expenditures.
- Capital expenditures.
- Expenditures for torts and other judgments.
- Moving and relocation expenditures.
Contact the SAO about this report.
Download the Acrobat version of this report. (.pdf)
If you prefer an HTML version, follow this link to an Adobe site which converts PDF files to HTML.