Ordinance on audit instructions for the revision of activity-specific, local co-financing in the field of health for 2008
Pursuant to §§ 13-15 of Act No. 543 of 24. June 2005 on the financing of the regions, as amended by Act No. 499 of 7. June 2006, which are laid out in circular No. 74 by 1. December 2008 on activity-specific, local co-financing in the field of health, shall be adopted:
§ 1. The rules in this instruction applies to the regions.
§ 2. Revision relates to the areas covered by circular No. 74 by 1. December 2008 on activity-specific, local co-financing in the field of health, and conducted by the appropriate regional review.
(2). The review includes documentation of all reporting in the region concerned, including treating patients living outside the region.
§ 3. The review shall be carried out in accordance with good public audit practice, as set out in section 3 of the law on auditing of State accounts, etc, see. lovbekendtgørelse nr. 3 of 7. January 1997, with the changes resulting from law No. 590 by 13. June 2006, and specified below in paragraph 2 and §§ 4-5.
(2). The review shall be verified:
1) on the transactions covered by the alert, are in accordance with the laws and other provisions as well as agreements concluded and usual practice, including whether the provisions in circular No. 74 by 1. December 2008 on activity-specific, local co-financing in the field of health are respected.
2) about the activity information, such as the region has reported to the Ministry of health and prevention as the basis for calculation of the co-financing from municipalities are documented and real, IE. without significant errors and deficiencies.
§ 4. Auditor verifies by audit visits in the course of the year, about the region's business processes, case management, sagsopfølgning, and the use of computer systems and routines for quality assurance for the areas affected are appropriate and comforting organised. The revision is carried out as a starting point as audits, supplemented by substantive testing as needed.
(2). Auditor must continuously verify whether the possibilities to carry out electronic controls on information are utilized. In order to ensure that there is not levied improper payment from municipalities with payment mellemværende, auditor in this respect ensure that happens by matching information from relevant registers used for documentation of the activity, including fulfilment of the requirements according to the National Board of Health's "Common content for basic registration of hospital patients 2008 – the National Board of health" and "Regulations of the National Board of Health's Directory of services in the primary health sector".
(3). Auditor shall, upon request, contribute to the enlightenment/replying to queries from the Ministry of health and the prevention or municipalities with payment mellemværende with the region.
(4). The review must also be organised taking into account its importance to the State and municipal authorities.
§ 5. Becomes auditor aware of offences or breaches of regulations essential for the scheme's management, is the responsibility of the auditor immediately to give the region and ensure that the region be notified within 3 weeks gives the Ministry of health and prevention and municipalities with payment without prejudice to article mellemværende. co-financing arrangements, with the region accordingly. Otherwise, it is the auditor's duty to inform the Ministry of health and prevention and municipalities with payment mellemværende with the region. Auditor's comments are submitted together with the notice.
(2). The same applies if the Auditor during his audit or otherwise becomes aware that the implementation of the order, which applies to the scheme, is uncertain for economic or other reasons.
Report on the audit
§ 6. Auditor shall, not later than at the same time with the submission of the report on the review of the regions other accounts for 2008 report to the Council on the review in accordance with the rules laid down in this script. Reservations and possibly. additional information should be included in the report.
(2). The report also gives an account of the performed audit as well as all material facts which have given rise to comments. In addition, sets out conditions of principle or economic nature, as an auditor finds occasion to draw including cases where the interpretation of applicable rules gives rise to doubts.
(3). Set out in the report in more detail for scope and result of the samples that have been made. This should explain the nature of any deficiencies.
(4). It explains in the report also for the auditor's examination, assessment and conclusion on the region's internal controls, including any registration systems.
Entry into force, etc.
§ 7. The notice shall enter into force on 13 November. December 2008.
(2). At the same time repealed Executive Order No. 803 of 29. June 2007 audit script for review by State, activity depending on grants in 2007 to regions hospital system as well as by activity-specific, local co-financing in the field of health.
The Ministry of health and prevention, the 8. December 2008 Jakob Axel Nielsen/Svend Særkjær Deputy Permant