Activities by Accounts Committee for Control over Execution of the Republican Budget of the Republic of Kazakhstan

Activities by Accounts Committee for Control over Execution of the Republican Budget of the Republic of Kazakhstan


Joint meeting of SAIs of Kazakhstan, China and Kyrgyzstan on results of the parallel audit in the field of healthcare

The joint meeting of the Accounts Committee for Control over Execution of the Republican Budget of the Republic of Kazakhstan, the National Audit Office of the People’s Republic of China and the Chamber of Accounts of the Kyrgyz Republic was held on December 20, 2017 in Astana (Kazakhstan).

During the meeting the results of the parallel performance control (audit) in the field of healthcare of the Shanghai Cooperation Organization (SCO) member states were considered.

The audit activity was carried out in accordance with the Agreement on conducting parallel control activity (audit) between supreme audit institutions of Kazakhstan, China and Kyrgyzstan.

The coordinator and initiator of the trilateral parallel control (audit), conducted within the SCO participating states, was the Accounts Committee of the Republic of Kazakhstan.

The objective of the parallel control (audit) is audit of use of public funds by authorized bodies and other organizations in the field of healthcare and experience sharing in conducting public audit in the given issue.

The reports were presented by Mr. Serik Nugerbekov, the Member of the Accounts Committee of the Republic of Kazakhstan, Mr. Guo Tong, the Deputy Director General of the Beijing Municipal Audit Office of the People’s Republic of China and Ms. Aizhan Sadyrkulova, the Auditor of the Chamber of Accounts of the Kyrgyz Republic.

The Member of the Accounts Committee of the Republic of Kazakhstan Mr. Serik Nugerbekov noted that during the public performance audit of use of funds allocated for development of the healthcare system of the Republic of Kazakhstan, a range of systemic shortcomings were revealed, i.e. imperfection of the system of costs planning for purchase of medicines within the guaranteed amount of free medical care, imperfection of the legal regulation of the process of planning and purchase of medical equipment, as well as shortcomings in the work of the air ambulance service which prevent operative rendering of emergency medical aid.

The Deputy Director General of the Beijing Municipal Audit Office of the People’s Republic of China Mr. Guo Tong informed the participants of the meeting about the problems stated during the audit in the medical institutions of Beijing such as weak internal control of costs for purchase of medical materials, unreasonable accounting of medicines, and significant difference of item costs (medicines).

Besides, it was found that the process of purchase and registration of reagents for the clinical laboratory and their inventory management was improperly insured. These problems affected authenticity of hospital cost information serving medical reform policies such as financial compensation mechanism, medical insurance payment mechanisms and medical service price adjustment.

Auditor of the Chamber of Accounts of the Kyrgyz Republic Ms. Aizhan Sadyrkulova noted that, following the audit of the Scientific Research Institute of Heart Surgery and Organ Transplantation (Bishkek city), the absence of clear priorities in issues of implementation of the cardiac surgery state policy, including in terms of financing, was established. According to Aizhan Sadyrkulova , there are no approved standards for equipping cardio surgery hospitals, standards and clinical protocols for cardio surgical treatment; current standards of the healthcare system are not applicable for cardiac surgery.

In addition, the facts of insufficient material and technical equipment, lack in issues of ensuring wide access of patients for cardiac surgery were established.

In general,  the results of the parallel control (audit) conducted in three countries there revealed a number of general problems connected with imperfection of law in the field of healthcare, inefficient spending and planning of allocated budget funds, low-quality accounting of medicines as well as lack of optimal organization of business processes in the field of healthcare.

Following the meeting it was decided to approve the consolidated analytical document on the results of the conducted parallel control (audit) for its further presentation at the 4thmeeting of Heads of supreme audit institutions of the SCO participating states in Kyrgyz Republic in 2018 and its submission to international communities of supreme audit institutions.

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