Ordinance on audit instructions for review by State, activity, depending on subsidies in 2013 to regional hospital system, etc. as well as the activity specific, local co-financing in the field of health
Pursuant to section 13, paragraph 2, section 14 (a) and section 15, paragraph 2, of the law on the financing of the regions referred to in article 6. lovbekendtgørelse nr. 797 of 27. June 2011, fixed: § 1. The rules in this instruction applies to the regions.
§ 2. Revision relates to the areas covered by circular No. 9639 of 18. December 2012 on the State, activity, depending on subsidies in 2013 to regional hospital system, etc. and circular No. 102 of 6. December 2011 on the 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. 101 of 19. January 2012, and specified below in paragraph 2 and §§ 4-5.
(2). The review shall be verified: 1) on the transactions covered by the alert, is in accordance with appropriations, laws and other regulations announced as well as agreements concluded and usual practice, including the grant conditions in circular No. 9639 of 18. December 2012 on the State, activity, depending on subsidies in 2013 to regional hospital system, etc. and circular No. 102 of 6. December 2011 on the activity-specific, local co-financing in the field of health are met, and (2)) of the activity information, such as the region has reported to the Ministry of health and prevention as a basis for calculating the subsidy and 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 no undue subsidies from the State shall be paid or 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 laid down in the Danish State Serum Institute» Common content for basic registration of hospital patients 2013 '.
(3). Auditor shall, upon request, assist in providing information and responding to requests 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 of major importance in connection with the funds 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 purpose for which the authorization is given, is uncertain for economic or other reasons.
§ 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 2013 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 the 15. January 2014.
The Ministry of health and prevention, 16. December 2013 Astrid Krag/Charlotte Hougaard Clifford