Audit of the Chelsea Soldiers’ Home
March 30, 2021 · Chelsea Soldiers’ Home · Read the full official report on mass.gov ↗
Published March 30, 2021 Audit covers July 1, 2017 – June 30, 2019 Under Suzanne M. Bump · 2011–2023
source
“CHE did not document the need for Nursing Department premium overtime or properly maintain required Nursing Department overtime staffing records.”
Read the plain-English breakdown
This is a Massachusetts State Auditor performance audit of Chelsea Soldiers’ Home, focused on how it handled premium overtime for nursing staff from July 1, 2017 through June 30, 2019.
“In this performance audit, we examined certain aspects of CHE’s administration of premium overtime for its Nursing Department, including overtime authorization, payment, and documentation.”
Auditors wanted to know whether Chelsea Soldiers’ Home documented and approved the need for premium nursing overtime according to its own rules.
“Did CHE ensure that the need for Nursing Department premium overtime was documented and approved in accordance with CHE policy?”
Overtime can cost taxpayers a lot of money, and without proper approval records, the home cannot prove those payments were necessary or correct.
“Without the required records, CHE cannot ensure that all of its overtime payments are proper.”
If you are a taxpayer, veteran, family member, or resident, this matters because public money should be spent carefully while still making sure veterans receive proper care.
“CHE was unaware of, and did not authorize, this overtime and therefore could not substantiate that it was essential for veteran care.”
The auditors concluded Chelsea Soldiers’ Home did not have adequate documentation and approval controls for nursing premium overtime.
“No; see Findings 1 and 2”
The report recommends stronger overtime policies, better monitoring, complete staffing forms, and keeping overtime records for at least six years.
“CHE should enhance its policies and procedures by establishing monitoring controls to ensure that it properly documents the need and prior approval for overtime worked and that its supervisors properly complete the Daily Staffing Schedules and Weekly Overtime Summary Forms.”
The dollar amounts were substantial: the audit period included more than $3.3 million in nursing and medical overtime, and auditors identified up to $223,136 in incremental overtime that was not approved.
“CHE’s nursing staff members were not approved to receive as much as $223,136 in incremental overtime at a premium rate.”
Premium overtime means extra work beyond 8 hours in a day or 40 hours in a week, paid at more than the usual hourly rate.
“Premium overtime is work that exceeds 8 hours per day or 40 hours per week, paid at more than the standard hourly rate.”
3 figure(s) pending source verification - not shown
What the Auditor checked
- Did not comply Did CHE ensure that the need for Nursing Department premium overtime was documented and approved in accordance with CHE policy?
What the Auditor found
Why it matters: There was a higher-than-acceptable risk of unnecessary overtime expenses, and CHE could not ensure that all overtime payments were proper.
Standard: CHE’s Overtime Request/Approval Policy required written justification and approval for overtime, and the Massachusetts Statewide Records Retention Schedule required payroll office time and attendance records to be retained for six years. ( Section 4 of CHE’s Overtime Request/Approval Policy; Sections D04-03 and D04-05 of the Massachusetts Statewide Records Retention Schedule Quick Guide Schedule Number 06-18 )
2 recommendations
- CHE should establish monitoring controls to ensure that it documents the need and prior approval for overtime and that supervisors properly complete overtime staffing forms.
- CHE should require overtime documentation to be retained for at least six years.
Agency response & Auditor reply
Agency: "The Chelsea Soldiers’ Home (CHE) has revised its overtime policy based on the audit findings."
Why it matters: CHE could not substantiate that the incremental overtime was essential for veteran care and may have incurred unnecessary overtime costs.
Standard: CHE’s Overtime Request/Approval Policy required prior approval of requested time and approval of time worked. ( CHE’s Overtime Request/Approval Policy )
1 recommendation
- CHE should apply the same overtime rules to incremental overtime that apply to other overtime.
Agency response & Auditor reply
Agency: "CHE will update its overtime policy to clearly reflect that employees are not permitted to clock in before the start of their scheduled shifts and/or clock out after the end of their scheduled shifts without advanced approval to incur incremental overtime."