Auditing operation No. 04/06
Management of The Ostrava Faculty Hospital and Polyclinic
The auditing operation was included in the Annual Audit Plan of the Supreme Audit Office (hereinafter referred to as „SAO“) for the year 2004 under No. 04/06. The auditing operation was managed and audit conclusion drawn up by Mr Jiří Kalivoda, the Member of the SAO.
The aim of the audit was to examine the management of the state property and the provision, the drawing and the usage of funds by The Ostrava Faculty Hospital and Polyclinic
The audited period covered the years 2000 to 2003 as well as previous periods in case of relevant connections.
The audited bodies were the Ministry of Health and The Ostrava Faculty Hospital and Polyclinic.
In the area of public contracts concluding, during 2000 to 2003, The Ostrava Faculty Hospital and Polyclinic concluded written agreements for supply of pharmacy goods, special health-care material, health-care technology, internal equipment and food products in a summary amount of over CZK 1 billion incl. VAT, without announcing a public call for tenders or proceeding according to the provisions of part three of the Act on public procurement. It arranged for further supplies of pharmacy goods for a total amount of more than CZK 780 million without even concluding written contract relations with the suppliers.
In the area of bookkeeping, The Ostrava Faculty Hospital and Polyclinic proceeded contrary to the Act on accounting and measures settling the accounting chart and the charge procedure.
Without justification and contrary to the Decree of Ministry of Health, The Ostrava Faculty Hospital and Polyclinic prepared calculation for extra payments by patients for health-care treatment that is fully covered from health insurance.
Depositing system of drugs in ownership of The General Health Insurance Company of the Czech Republic increase the requirements on the constituent clinics of the Faculty Hospital in relation to provide for storage of drugs and for monitoring the state of stocks of drugs and their consumption in relation to the number of patients of the General Health Insurance Company with the relevant diagnoses and carrying out accounting for the requirements of the insurance company.
Further, discrepancies were found in The Ostrava Faculty Hospital and Polyclinic between the internal regulations and the general legal regulations, and inadequacies were also found in property records.
The Ministry of Health did not pay sufficient attention to the activities of the Inspection Board of The Ostrava Faculty Hospital and Polyclinic, especially evaluation of its control activities.