Ordinance On Audit Instructions For The Revision Of Activity-Specific, Local Co-Financing In The Field Of Health For 2008

Original Language Title: Bekendtgørelse om revisionsinstruks for revision af aktivitetsbestemt, kommunal medfinansiering på sundhedsområdet for 2008

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Table of Contents

Publication of the auditing instrument for the review of activity-based, municipal co-financing in the area of health for 2008

In accordance with section 13-15 of the Act 543 of 24. June 2005 on regional financing, as amended by law no. 499 of the seventh. In June 2006, which has been circulated in circular no. 74 of 1. In December 2008 on the activities of activity, municipal co-financing in the area of health, shall be fixed :

§ 1. The rules of this instruction apply to the regions .

§ 2. The review relates to the areas covered by circular no. 74 of 1. In December 2008, the activities of activity, municipal co-financing in the area of health, and is carried out by the auditing region.

Paragraph 2. The review shall include documentation of all reporting in the region in question, including the treatment of patients living outside the region.

§ 3. The audit shall be carried out in accordance with good public audit practice, as provided for in section 3 of the law on the review of the accounts of the state, etc., cf. Law Order no. 3 of 7. In January 1997, with the changes that are being made by law no. 590 of 13. In June 2006, and in more detail, in accordance with paragraph 1, 2 and sections 4 to 5.

Paragraph 2. The audit shall be reviewed :

1) on the arrangements covered by the alert, are in accordance with laws and other regulations, as well as agreements concluded and usual, including in relation to the provisions of circular number. 74 of 1. In December 2008, on the activities of activity, municipal co-financing in the area of health care.

2) on the activity information which the region has reported to the Ministry of Health and Prevention as a basis for the calculation of co-financing from the municipalities is documented and right, that is to say. without any significant errors and shortcomings.

§ 4. Audit visits during the year audit visits during the year on the region ' s business procedures, casework, case follow-up, as well as the use of computer systems and routines for quality assurance for the affected areas are appropriate and reassuring. The audit is run as a starting point as a system audit, supplemented with sub-auditing as needed.

Paragraph 2. Accountant must be reviewed at an auditor to verify whether or not the ability to carry out electronic control on information is used. In order to ensure that unlawful payment from municipalities is not charged with payment intermediation, the auditor shall ensure that information is held from relevant registers that are used for the documentation of the activity, including : compliance with the requirements laid down in the Health Board ' Common Content for the Base Registration of Health Intermediate 2008-Health and Health Services ' and ' Provisions relating to the Register of the Health Management Register of the primary health care services '.

Paragraph 3. Accountant must, upon request, contribute to the information / response of requests from the Ministry of Health and Prevention or municipalities with the region of payment.

Paragraph 4. Moreover, the review must be organised in the light of its importance for the governmental and municipal authorities.

§ 5. The auditor shall immediately notify the region of notification of offences or bylaws of regulations of essential importance to the administration of the scheme, and ensure that the Ministry of 3 weeks gives the Ministry of the Management of the Ministry for the time being ; Health and Prevention and Communes with Payment Intermediate, cf. the co-financing arrangement with the region of notification thereof. If not, it is the audit's duty to inform the Ministry of Health and Prevention and Communicipal and Communes with the region of payment. The auditor's comments are sent together with the message.

Paragraph 2. The same shall apply where the auditor in his audit or in any other sense becomes aware that the implementation of the objective of the scheme is uncertain for economic or other reasons.

Revision for revision

§ 6. The auditor shall, at the same time as a report on the revision of the other accounts of the regions for 2008, shall report to the region on audits under the rules laid down in this instruction. Reservations and possibly. the report shall show additional information.

Paragraph 2. The report shall also account for the audit carried out, together with all the essential factors which have given rise to observations. In addition, account shall be made of the principle or economic nature of the auditor to draw up, in particular, where the interpretation of current rules gives rise to doubt.

Paragraph 3. The report shall report to the extent and the results of the samples taken. This report shall explain the nature of errors and shortcomings.

Paragraph 4. The report shall also mention the auditor ' s study, assessment and conclusion on the internal control of the region, including any registration systems.

Entry into force, etc.

§ 7. The announcement shall enter into force on 13. December 2008.

Paragraph 2. At the same time, notice No 803 of 29. June 2007 on the auditing instrument for the revision of state, activity-dependent grants in 2007 to the regional hospitals and the activity-determined, municipal co-financing in the area of health.

The Ministry of Health and Prevention, the 8. December 2008 Jakob Axel Nielsen / Svend Sarkkjær