Publication of the auditing instrument for the auditing of state, activity-dependent grants in 2010 to the regional hospitals and the activity-determined, municipal co-financing in the area of health care
In accordance with section 13-15 of the Act 829 of 25. June 2010 on the funding of the regions as the currency in circular no. 128 of 27. December 2009 on State, Activity Dependent Supplements in 2010 to the regional hospitals and so on and 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. 128 of 27. December 2009 on State, Activity Dependent Supplements in 2010 to the regional hospitals and so on and 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, in accordance with notified appropriations, laws and other regulations, and agreements concluded and the usual practice, including the case of the subsidy conditions in circular No 1. 128 of 27. December 2009 on State, Activity Dependent Supplements in 2010 to the regional hospitals and so on and circular no. 74 of 1. In December 2008, the activity-based, municipal co-financing in the health sector has been met.
2) on the activity information which the region has reported to the Home and Health Ministry as a basis for the calculation of grants and cofinancing 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 no undue grant is paid from the State or is undue payment from municipalities, the auditor shall be required to ensure that information is held from relevant registers, which : be used for the documentation of the activity, including compliance with requirements according to the 'Confederal Content of Health Management for Health Intermediate 2010 Health Services' and ' Requirements for the Register of the Health Service Registry of the Primaries Healthcare ".
Paragraph 3. Accountant must, upon request, contribute to information and response to requests from the Home and Health Ministry or municipalities with the region with the region.
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 overrides of rules of essential importance in connection with the management of the funds ; The Ministry of Interior and Health and Communes with Payment Intermediate, cf. the co-financing arrangement with the region of notification thereof. Otherwise, it is the accountant's duty to inform the Ministry of Domestic and Health and Communes with the region of payment in the region. 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 purpose for which the authorization has been granted is uncertain for economic or other reasons.
Revision for revision
§ 6. Accountant must be carried out by the auditor at the same time as the report on the review of the other accounts of the regions for the year 2010 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 will enter into force on the eighth. November, 2010.
Domestic and Health, the 14th. October 2010
/ Poul Erik Hansen