AV ONET: Health Ministry, TOP LIST in violation

Seeing this, AV ONET recently reacted to the Ministry of Health for some actions that misrepresent management and misuse in this institution, to test these allegations has better identified the General Auditor's Report as the control mechanism of institutions.

The Report on Annual Financial Mirrors of the Ministry of Health for 2019 had identified the A4 é “variation of the parameters for non-border contracts without ZKA approval” finding:

According to Article 61.23 of the rules and operating guides for public procurement “the change in the contract will not be issued OE before receiving ZKAU approval. Where contracts are changed with the aim of changing terms and initial conditions, change of contract will be prepared by the procurement department. Total changes are allowed in Framework contracts. We have noted that in the contract, no framework “construction of the emergency room doors and the renovation of the KKUKA Emergency Hospital, worth 114,217 euros, the amounts accomplished in some positions have been changed, increasing/reducing the combined amount, but without changing the total price of the contract. A total of 100 positions under contract 23 have been changed. Approvals for these changes were not taken by the ZKA but only by the contract manager.

This finding has impact as stated in the auditing report: “The transformation of the contracted parasmature and paraloga without the approval of the ZKA scatters contract weaknesses and controls exercised by the high management”.

And in this 2019 auditing report, he had filed a B1-euro low realisation of capital projects and supplies with goods and services” with finding:

“According to the final budget for 2019, the ministry had funds to implement 26 capital projects worth 11,097,774m and for supplies of goods and services (half of the drug supply budget) 19,897,701$<18x1>. Where audiences had identified that:

) The level of capital project spending was 58% in relation to the final budget. Of the 26 projects planned 5 of them had no expense, while 6 projects had implementation from 3 to 40%. The reason for the low level of implementation of projects was poor project planning and the introduction of projects into budget law, without any actual preliminary analysis of the projects. And there were also cases when contracts with the OE were cut as a result of no contract performance; and

) The level of goods and services spending was 51% in relation to the final budget. Of the $10.3m budget for the purchase of drugs for the primary level of 12 health were spent only $5.4m. Drug supply was not realised as a result of delays in starting procedures, complaints at O HOMEs as well as delays in signing contracts.

This finding has impact, as stated in the audit report: “Nivel of project implementation and drug supply results in inefficient use of available resources, and all of this affects the failure to achieve the previous targets and therefore the quality and delivery of services to citizens”.

The ministry had made payments from the category of goods and services to many of the $580,000, as a result of the wrong budget, the ministry has also paid and recorded expenses worth 539,402 in the non-deciphered category as a result of the government's decision on the commitment of health staff, in terms of managing the COVID-19 situation, these found to have identified the general audience at “the audit board of the annual Health Ministry's Financial Mirrors. ”

In an audit report for 2020, the A3 question was raised: “Use of the negotiated procedure without publication and the announcement of the tender for capital project contrary to the Budget Law”, finding:

“According to Article 35 points 2.1 (ii) of the Public Procurement Law, the negotiated procedure applies to cases of extreme emergencies caused by objectively verifiable events, which have not been allowed to be predicted by the corresponding contracting authority. “

Also according to Article 12.7 of the Law on the World Trade Divisions for the Kosovo Republic Budget:

The budgetary body should not announce tender for a capital project approved at 3.2 , 3.2.B and 4.2 after October 31, 2020 for potential spending in fiscal year 2020, unless those expenses are planned for that capital project for the following years, specified on tables 3.2.B. and 4.2.”

The program “Projection and professional oversight of the Emergency Clinic Project at KKUK ? The application of the subject for the need of Covid 19” was developed through negotiated procedure without publication and resulted in two contracts worth total for two 379,950 tears. Lot 1 for the design had been signed and paid at an estimated 189,992, while the 2 tears for surveillance had been signed at 189,958m, which has not been realised. The tender for implementing this procedure “The new Emergency Clinic for the Need for Individual-19” was released on the 23.12.20, and the same was cancelled before the opening of offers because with the approval of the 2021 budget has not been budgeted for this project.

The Auditor's report has identified in the A4 subject “Dobage in drug management”, with finding: The Health Ministry performs the purchase of drugs for primary level and is responsible for managing them. During the physical examination, at the health ministry's central drug depot, we've noted the expired medicines worth 36,261. According to Pharmacy Division officials at the ministry, medicines have not been distributed in the absence of demand by the research unit. Due to the drug deadlines has affected financial losses for the ministry, there will also be additional costs in their annihilation.

So according to these findings that have been identified in an audit of the annual Financial Mirrors of the Ministry of Health for 2019 and 2020, responsibility belongs to the Secretary General of the Health Ministry, and for that in the audit report, management and management/government bodies responsible for the annual financial mirrors, which:

“The Secretary-General is responsible for preparing and presenting fair financial mirrors according to the International Accounting Standards in the Public Sector, financial reporting based on the Accountability of the Right Money as well, the Secretary-General is responsible for establishing internal controls, which defines them as necessary to enable the preparation of the Financial Mirrors, without wrong material statements caused, whether by fraud or error. This included meeting the requirements stemming from Law No. 03L-048 for Public Finance Management and Responsibilities and Adjusting No. 012017 for Annual Financial Reporting from the Business Organization”.

The Secretary General of the Health Ministry has not taken measures and has allowed to damage the Republic of Kosovo budget, the same suspect of failing to manage good public finances, which are also defined responsibilities in the rule-of-of-law. 01-2017. And these found by AV. ONETs are suspected to be actions that are sanctioned by Article 414; Misuse of Commandual Position or Authority REPUBLIC PENAL COSOVE with NR. 06/L-074.

AVONET is looking for the State Attorney, and in this case, Special Prosecutor's Chief Prosecutor Mr. We buy Isufaj to launch investigations into the findings of the Republic of Kosovo's General Auditor.