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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 (360) 902-0370 (866) 902-3900 TDD Relay (800) 833-6388 FAX (360) 753-0646 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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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
(360) 902-0370
y
(866) 902-3900
y
TDD Relay (800) 833-6388
FAX (360) 753-0646
y
http://www.sao.wa.gov
Insurance Building, P.O. Box 40021
y
Olympia, Washington 98504-0021
y
(360) 902-0370
y
(866) 902-3900
y
TDD Relay (800) 833-6388
FAX (360) 753-0646
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
(360) 424-4111
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
