The Court of Auditors (TdC) came to the conclusion that, despite the others made previously, “health risks of destruction of material in the consolidated accounts” remain in the Ministry of Health (MS) and the National Health Service (MS) and the National Health Service (MS) and the National Health Service. This is one made available from the latest Audit of the Consolidated Health Accounts of the “Health Monitoring Report” that was online.
According to the document, the Sunrise see, there are “key activities and processes to improve the reliability of information on consolidated accounts that are late or have not yet been implemented as planned”. Firstly, we highlight the “still delays without contract contracts of program contracts (with some 2015 contracts due to end in April 2022), which generates uncertainty about the results and costs associated with each year’s contracts and their costs paper contracts as management and financing instruments”.
In the foreseen place, the identification that the “Compensation of Compensation” project, foreseen for its divergence of balances between SNS entities, should not be identified in terms of identification, although it is planned for 2017 “, and, on the other hand, On the other hand, “the liability of € 104 million of the Ministry of Health vis-à-vis Caixa Geral de Aposentações, IP, relating to the corresponding contributions for the years 2011 and 2012” is also not relevant.
Next, other aspects are indicated, such as the fact that it is not a financial asset, when the balance sheet of an entity is removed or recorded in a known year before – “the abnormal reais noted in the balance sheets of SNS entities in relation to known subsystems ” of public health (ADSE, ADM, SAD-PSP and SAD-GNR), in the amount of € 35 million, and a divergence between SNS entities and the regional health systems in the amount of € 45 million has yet to be resolved” .
The Central Administration of Health (ACS) “continued” “exercises and reduction of differences in the reconciliation of consolidated accounts”, but the TdC advances the procedure for calculating differences in the System, not from 2019, which resulted from an adjustment in unilateral disclosures ad hoc by the consolidated entity, which does not reflect an effective widening of differences between entities.
In addition, there is still a high number of reservations in the Legal Certification of Accounts of the MS Entities, many of which are recurring and, at the end of 2019, more than two thirds of the Public Business Entities (EPE) of the SNS were “heavily undercapitalized due to the There are no financing restrictions, within the scope of the contract model, in most cases of contracts, to the availability of costs, which cannot be insufficient expenses to meet the. It is important to mention that these contracts, according to the coordination and regional development commission and the execution of a project or set of investment projects, own technical and financial departments and more municipalities of the central administration.
It is known that some of these EPEs have a net worth of less than 50 million euros: Hospital Garcia de Orta (less 58.7 million euros), o Centro Hospitalar de Setúbal (less 73.2 million), Centro Coimbra Hospital and University (less 106 million) and Centro Hospitalar de Lisboa Central (less 190.1 million). By its side, the Regional Health Administration (ARS) of Lisbon and Vale do Tejo had a negative net worth of 40.4 million euros and in the North it registered 124.6 million. “In 2018 and 2019, all SNS EPEs presented net results, learning and school education of the economic situation 2”, pointed out the TdC.
Taking into account the analysis, the review body to review the legality of the improvements published by “reiterate as previously and not accepted proposals”, presenting four proposals related “with the rendering of accounts and with the periodic evaluation of the model” of contractualization of the entities of the SEE of MS”.