Auditor General
Thomas H. McTavish, C.P.A.
Auditor General
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Auditor General Thomas H. McTavish, C.P.A. Auditor General |
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| INTRODUCTION | This report contains the results of our performance audit of Management Information Processing at the Detroit-Wayne County Community Mental Health Board, Department of Mental Health (DMH), for the period October 1, 1990 through May 31, 1993. |
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| AUDIT PURPOSE | This performance audit was conducted as part of the constitutional responsibility of the Office of the Auditor General. Performance audits are conducted on a priority basis related to the potential for improving effectiveness and efficiency. |
| BACKGROUND | The Detroit-Wayne County Community Mental Health Board, established in
1964, operates under the provisions of the Mental Health Code, being
Sections 330.1001 - 330.2106 of the Michigan Compiled Laws (Act 258,
P.A. 1974). The board is a department of the Wayne County Office of
Health and Community Services and is not a State agency. However, the
board is subject to oversight by DMH.
The board is located in Detroit. It contracts with community-based organizations (providers) to deliver inpatient, outpatient, partial day, residential, case management, prevention, consultation, education, and emergency telephone services, and other code-authorized services for the mentally ill and developmentally disabled. The board processes data related to client demographics and the delivery of mental health services on a mini-mainframe operated by the board's Management Information System unit and on microcomputers used by the various board division staff. Together, they comprise the board's management information system (MIS). The board developed its MIS unit to record, maintain, evaluate, report, and monitor data related to client demographics and services delivered to clients of the community mental health system. The MIS unit is also responsible for providing technical assistance to service provider users for hardware and software problems and developing special reports. Reports produced by MIS are used by the board and DMH for monitoring the service delivery system and making program funding decisions. There are 59 providers, contracting with the board to deliver various mental health services, that report client demographic and service data to the MIS unit for processing. For fiscal year 1991-92, the board expended approximately $373 million. As of May 31, 1993, the board had 64 employees and contracted with 59 providers to deliver services to approximately 52,000 clients. The MIS unit consisted of 6 FTE positions which were responsible for collecting and summarizing client service activity data, reported by providers that contract with the board. |
| AUDIT OBJECTIVES AND CONCLUSIONS |
Audit Objective: To assess the extent to which the MIS
unit fulfilled stated objectives.
Conclusion: The board did not always satisfactorily fulfill its MIS unit's objectives. The MIS hardware and software capabilities contained limitations which impaired the board's ability to fulfill management information needs in accordance with its stated objectives (Finding 1). Also, the board could enhance its ability to fulfill its MIS unit's objectives by developing a long-range plan and establishing a steering committee (Findings 2 and 3). Audit Objective: To assess the effectiveness and efficiency of MIS. Conclusion: The method and manner in which the MIS unit collected, processed, and reported client service activity data need to be improved in terms of effectiveness and efficiency (Finding 4). Also, the board did not implement measures to ensure that its MIS and microcomputer users received sufficient training (Finding 5). Audit Objective: To assess the effectiveness of the general controls over the board's system of management information processing. Conclusion: The board did not have controls to safeguard its computer equipment and computer software for microcomputers. We found that the board did not maintain inventory records, conduct periodic physical inventories, or tag microcomputer equipment. We also found deficiencies related to MIS and microcomputer security agreements, and microcomputer security and operating standards. (Findings 6 through 8) |
| AUDIT SCOPE AND METHODOLOGY | Our audit scope was to examine management information processing and
other records of the Detroit-Wayne County Community Mental Health Board
and selected providers contracting with the board for the period
October 1, 1990 through May 31, 1993. Our audit was conducted in
accordance with Government Auditing Standards issued by the Comptroller
General of the United States and, accordingly, included such tests of
the records and such other auditing procedures as we considered
necessary in the circumstances.
We reviewed policies and procedures related to MIS, system development processes, and reporting requirements. We evaluated input and output records of the MIS unit. We interviewed users and reviewed various reports submitted to and received from the MIS unit. |
| AGENCY RESPONSE | Our audit report includes 8 findings and 8 corresponding
recommendations. The board agreed with 5 findings and the related
recommendations and partially agreed with 3 findings and the related
recommendations.
The agency preliminary response which follows each recommendation in our report was taken from the board's and DMH's written comments and oral discussion subsequent to our audit fieldwork. |
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