Source: https://www.global-regulation.com/translation/denmark/610673/ordinance-on-audit-instructions-for-review-by-state%252c-activity-depending-on-grants-in-2010-for-regions-hospital-system%252c-etc.-as-well-as-the-activit.html
Timestamp: 2019-04-25 10:48:43+00:00

Document:
Pursuant to §§ 13-15 of Act No. 829 of 25. June 2010 on regional funding as laid out in circular No. 128 of 27. December 2009 on State, activity depending on grants in 2010 for regions hospital system, etc. and circular No. 74 by 1. December 2008 on activity-specific, local co-financing in the field of health, shall be adopted: § 1. The rules in this instruction applies to the regions.
§ 2. Revision relates to the areas covered by circular No. 128 of 27. December 2009 on State, activity depending on grants in 2010 for regions hospital system, etc. and circular No. 74 by 1. December 2008 on activity-specific, local co-financing in the field of health, and conducted by the appropriate regional review.
(2). The review includes documentation of all reporting in the region concerned, including treating patients living outside the region.
§ 3. The review shall be carried out in accordance with good public audit practice, as set out in section 3 of the law on auditing of State accounts, etc, see. lovbekendtgørelse nr. 3 of 7. January 1997, with the changes resulting from law No. 590 by 13. June 2006, and specified below in paragraph 2 and §§ 4-5.
(2). The review shall be verified: 1) on the transactions covered by the alert, is in accordance with appropriations, laws and other regulations announced as well as agreements concluded and usual practice, including the grant conditions in circular No. 128 of 27. December 2009 on State, activity depending on grants in 2010 for regions hospital system, etc. and circular No. 74 by 1. December 2008 on activity-specific, local co-financing in the field of health are met.
2) about the activity information, such as the region has reported to the Ministry of the Interior and health as a basis for calculating the subsidy and co-financing from municipalities are documented and real, IE. without significant errors and deficiencies.
§ 4. Auditor verifies by audit visits in the course of the year, about the region's business processes, case management, sagsopfølgning, and the use of computer systems and routines for quality assurance for the areas affected are appropriate and comforting organised. The revision is carried out as a starting point as audits, supplemented by substantive testing as needed.
(2). Auditor must continuously verify whether the possibilities to carry out electronic controls on information are utilized. In order to ensure that no undue subsidies from the State shall be paid or levied improper payment from municipalities with payment mellemværende, auditor in this respect ensure that happens by matching information from relevant registers used for documentation of the activity, including fulfilment of the requirements according to the National Board of Health's "Common content for basic registration of hospital patients 2010 – the National Board of health" and "Regulations of the National Board of Health's Directory of services in the primary health sector".
(3). Auditor shall, upon request, assist in providing information and responding to requests from the Ministry of the Interior and health or municipalities with payment mellemværende with the region.
(4). The review must also be organised taking into account its importance to the State and municipal authorities.
§ 5. Becomes auditor aware of offences or breaches of regulations of major importance in connection with the funds management is the responsibility of the auditor immediately to give the region and ensure that the region be notified within 3 weeks gives the Ministry of the Interior and health and municipalities with payment without prejudice to article mellemværende. co-financing arrangements, with the region accordingly. Otherwise, it is the auditor's duty to inform the Ministry of the Interior and health and municipalities with payment mellemværende with the region. Auditor's comments are submitted together with the notice.
(2). The same applies if the Auditor during his audit or otherwise becomes aware that the implementation of the purpose for which the authorization is given, is uncertain for economic or other reasons.
§ 6. Auditor shall, not later than at the same time with the submission of the report on the audit of the accounts of other regions for 2010 report to the Council on the review in accordance with the rules laid down in this script. Reservations and possibly. additional information should be included in the report.
(2). The report also gives an account of the performed audit as well as all material facts which have given rise to comments. In addition, sets out conditions of principle or economic nature, as an auditor finds occasion to draw including cases where the interpretation of applicable rules gives rise to doubts.
(3). Set out in the report in more detail for scope and result of the samples that have been made. This should explain the nature of any deficiencies.
(4). It explains in the report also for the auditor's examination, assessment and conclusion on the region's internal controls, including any registration systems.
§ 7. The notice shall enter into force on 8 November. November 2010.

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