Audit of Department of Finance Emergency Medical Services Billing

Executive Summary

The objective of this audit was to determine if DOF billed accurately and completely for emergency medical services through its contract with a billing vendor.

OIG found that:

• DOF billed accurately for emergency ambulance transports but opportunities exist to
• strengthen its compliance practices;
• DOF’s billing for emergency ambulance transports was not complete, resulting in an
  estimated $160,799 of missed fee revenue in 2014;
• DOF could increase fee revenue by an estimated $696,594 annually if it expanded the
  range of City-provided emergency medical services subject to fees; and
• DOF could reduce costs by eliminating incentive fees from future contracts or, if the fees are maintained, clarifying how they are awarded.