Preparation for the audit of a hospital begins

2018-06-15 11:00:00   |   Author: Orbánné Reichert Judit

In line with its strategic objectives, the State Audit Office of Hungary supports the creation of integrity-based, transparent and accountable public spending with its audits. Along this strategic basic principle, the audit of Balassa János Hospital of Tolna County, an institution of the central subsystem, has commenced. During this audit phase, auditors prepare to conduct the audit.

In its strategy, as a fundamental value, the State Audit Office of Hungary set out that it supports the creation of integrity-based, transparent and accountable public spending through its audits. Enforcement of this strategic fundamental value is of particular importance for the auditing of public service institutions in the central subsystem, such as hospitals providing healthcare services.

 

The audit of Balassa János Hospital of Tolna County (Hospital) has started in accordance with the State Audit Office of Hungary’s audit plan for the first half of 2018. The Szekszárd-based healthcare institution, which provides both inpatient and outpatient services, employs nearly 1,500 people, and its 2016 financial statement showed assets of close to HUF 14 billion. Its mid-level controlling authority is the National Healthcare Service Centre, and its controlling authority is the Ministry of Human Capacities.

 

 

Our compliance audit covers the 2014-2016 period, and is intended to assess whether the establishment and operation of the Hospital's internal control system was in compliance with legal regulations, whether its financial and asset management complied with statutory requirements and internal regulations, and whether the restructuring or reorganisation of the Hospital was carried out in regular fashion. During our audit, we evaluate the establishment of integrity controls serving to manage the corruption risks of the Hospital and the enforcement of the integrity approach. The purpose of our audit is also to evaluate whether task performance by controlling and the mid-level controlling authority related to the Hospital was in accordance with legal requirements.

 

In line with the audit plan of the State Audit Office of Hungary for the first half of 2018 and the audit programme approved by the President of the SAO, the auditors have begun preparations for the audit of the Hospital. During the preparation period, they review the documents of the Hospital and those of the controlling and the mid-level controlling authority, and also take an examination of the audit programme approved by the President of the SAO.

 

We provide information on the progress of the audit on the SAO News Portal at regular intervals.

 

Eszter Nemesvári-Horthy
Audit Manager