The state audit institution found that the competent institutions, when it comes to the costs of health care based on covid-19, violated a number of laws and acts last year, including instructions on the reception and method of recording donations and sponsorships in hospitals and health centers.
The auditors noted irregularities in the Ministry of Health, but also in the largest health institution, the Clinical Center of Montenegro (KCCG) and Montefarm, because they did not fully comply with the Instructions on receiving and recording donations and sponsorships.
"The competent Collegium composed of Dr. Milan Dabović, President of the Senate and Head of the Collegium and Dr. Branislav Radulović, Senator and member of the Collegium, determined through the audit of regularity that the subjects of the audit did not, in all essential material aspects that have a pervasive character, harmonize their operations with the legal and other regulations that were identified as criteria for the audit in question. The subjects of the audit did not comply with the Law on Public Procurement, the Law on Labor, the Law on Management and Internal Controls in the Public Sector, the Instructions on the State Treasury's Work, the Instructions on the Reception and Method of Recording Donations and Sponsorships of Equipment in Health Institutions," the SAI announced.
The SAI controlled the data from December 31 last year, submitted by the Ministry of Health for 67 entities, in the total amount of 32.080.978,51 euros. Jelena Borovinić Bojović informed the SAI that eight subjects - the Ministries of Finance, Agriculture, Forestry and Water Management, Montenegroairlines, the Capital of Cetinje, the Municipality of Berane, the Municipality of Gusinje, the Municipality of Plužine and the Municipality of Tivat did not submit the requested data.
"Based on the submitted data, immediate control (field and documentation) was performed at 16 audit subjects whose total costs were shown in the amount of €24.454.228,05. The competent collegium could not accept the amount of 442.889,68 euros, which it excludes from the controlled sum, and accordingly the confirmation of costs in the amount of 24.830.550,74 euros was carried out", it was stated in the audit report "Confirmation of health care costs based on covid-19" , which will be submitted for review to the competent committee of the Assembly - the Committee for Health, Labor and Social Welfare, it is stated that they also found irregularities at the Ministry of Health, in which the Labor Law was violated.
"In the audit process, it was established that the Ministry of Health did not make a decision on the introduction of overtime work for the months of April, May and June, even though payments were made for overtime work performed in those months, and that the Ministry did not inform the labor inspector about the introduction of the same, which is not in in accordance with Article 64 of the Labor Law. It was also established that a certain number of employees in the Ministry of Health had a higher number of reported overtime hours than the number of hours established by law, which is not in accordance with Article 64 of the Labor Law. The Ministry of Health has not adopted internal acts in accordance with the Law on Management and Internal Controls in the Public Sector and the Law on Salaries of Public Sector Employees. 2. The Ministry of Health is obliged to pass new internal acts in accordance with the Law on Management and Internal Controls in the Public Sector and the Law on Salaries of Public Sector Employees", the auditors determined.
The report states, among other things, that the Property Administration made payments without adequate accounting documentation and that in the audit process they could not determine whether it had implemented the procedure for certain public procurements.
It says that they purchased bedding, pillows and blankets for the needs of KCCG in the amount of 173.770,00 euros, without previously conducting the procedure or signing a contract, which is not in accordance with the Law on Public Procurement.
The SAI requires the Ministry of Health to submit an action plan for the implementation of the recommendations within 30 days, that is, by January 30 of the following year, and to inform them of the actions they have taken within six months.
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