Auditing operation No. 03/25
The State Budget Funds provided from the chapter - the Ministry of Health for preparation of the Czech Republic for Membership in the European Union
The auditing operation was included in the Annual Audit Plan of the Supreme Audit Office (hereinafter referred to as “SAO”) for the year 2003 under No. 03/25. The auditing operation was managed and audit conclusion drawn up by Mr. Jan Holeček, the Member of the SAO.
The aim of the audit was to examine the provision, drawing and the usage of both investment and operational resources assigned for preparation of the Czech Republic membership in the EU.
The audit period covered the years 1998 to 2003.
The audited bodies were the Ministry of Health (hereinafter referred to as “MH”), the National Institute of Public Health (hereinafter referred to as “NIPH”), the State Institute for Drug Control (hereinafter referred to as “SIDC”), four regional Hygiene stations, four regional Health Institutes, two large hospitals in regional centres and the Reference Laboratories of Natural Healing Sources.
The MH, as the provider of funds within the framework of the implementation of the National Programme in the years 2001 – 2002, did not issue any decision on the provision of subsidy when releasing these funds. In addition during the audited period the MH did not perform a single inspection in the organisations within its competence with respect to the usage of funds drawn within the framework of the National Programme. This was despite the fact that in the years 2000 to 2003 a total of CZK 211,104,000 was provided to the audited entities selected for the SAO audit.
The MH as the recipient of funds used a total of CZK 902,000 at variance with the generally binding legal regulations, of which CZK 540,000 was unconnected with the National Programme.
The audited bodies of the regional health stations and health authorities did not separately record state subsidies in the accounts they maintain. The audited bodies of the NIPH and the SIDC used a total of CZK 1,858,000 in contradiction to the generally binding regulations.