State Budget funds provided for the programme ‘The support of the property reproduction for regional healthcare facilities’
Press release on completion of the auditing operation No. 06/10
The auditing operation was included in the Annual Audit Plan of the Supreme Audit Office (hereinafter referred to as “SAO”) for the year 2006 under No. 06/10. The auditing operation was managed and the audit conclusion drawn up by Mr. Rudolf Němeček, Member of the SAO.
The aim of the audit was to examine the provisioning, the withdrawal and the utilisation of the State Budget funds earmarked for the programme ‘The support of the property reproduction for regional healthcare facilities’.
The audited period covered the years from 2001 to 2005 as well as previous periods in certain cases of relevant connections.
The audited bodies were the Ministry of Health, regions Hradec Králové, Plzeň, Central Bohemian, Zlín, and selected health care facilities.
Under the programme financing the replacement of healthcare assets existing property was renovated, new buildings erected and their technical fittings modernised.
In some cases, the programme administrator:
- failed to decide on the state budget participation;
- did not ensure data reviewing in the documentation of the project final evaluation, and failed to conclude projects, from which investors had already submitted the documentation of the project final evaluation; in other cases the program administrator neglected to demand submitting of documentation though a program participant had not presented it in determined term.
Given the absence of documentation for Programme 335 210 it is not possible to evaluate the implementation of the programme and achievement of the specified goals.
In some cases, the programme participants:
- did not proceed in accordance with the provisions of Act. No 199/1994 Coll., on public procurement, namely by having not publicised calling for bids on the Central Address;
- acted in conflict with the Act No 218/2000 Coll., when they used the state budget funds in another budgetary period and for another purpose than were determined;
- implementing projects they neglected indicators laid down in Decisions; they namely did not submit to the programme administrator the documentation of the final project evaluation in the determined term;
- did not proceed in accordance with the relevant provisions of the act on accounting, chiefly by
- wrong recording of small purchases of tangible property and items of health technical equipment;
- did not follow account classification;
- did not evidence an actual state of property by the end of the balance day (31.12.2002). The stocktaking lists should contain corrections by all changes arisen during period between the inventory procedure and the end of accounting period.
The state budget funds spent for the Programme 335 210 were provided to regional health care facilities but the financial demands of the projects during implementation were often underestimated and the project design documentation had deficiencies, as program participants gave reasons for that. Emergence of new requirements in the Programme 335 210 does not show a coherent and all-inclusive conceptual policy of the projects’ preparation. The Ministry of Health accepted both the project implementation lengthening and the additional financial requirements.