The Hospital Finance Board has not established internal control or oversight over timekeeping, revenue, purchasing, or travel, resulting in significant errors.

The objective of this review was to determine if the Hospital Finance Authority has internal controls to ensure compliance with state rules and W. Va. Code. The Authority is at a higher risk for fraud and abuse because the agency cannot properly segregate duties with one employee nor provide adequate employee oversight. The Hospital Finance Board has not established control activities for operational processes, resulting in non-compliance with the State Travel Rule, improper leave use, and overpayments to the State Treasurer’s Office.