NTA Audit on a Social Welfare Institution in Central Macedonia regarding the legality of services’ provision by a doctor and their actual provision

Details

Following anonymous complaints, a team of NTA's Inspectors, during September 2022 to April 2023, carried out an audit in a Social Welfare Institution, with the subject of the legality of medical services’ provision by a doctor and the control of their actual provision, during the years 2015 to 2020.

Findings during the audit conducted:

  1. The physician, spouse of the former Chairman of the Board of Directors of the audited entity (during his/her term of office), provided medical services for four (4) years and nine (9) months, receiving a total amount of 37.750,00€, for a fixed monthly fee, without any contracts between him/her and the audited entity, nor any related administrative acts of the competent unilateral and collective bodies, with only the verbal assignments of his/her spouse
  2. Evidence of the medical services’ actual provision by the doctor emerged only for the period from October 2017 onwards, without, however, specifically identifying the medical services and acts performed by the doctor and the recipients thereof, but only the date of the doctor's visit to the premises of the audited entity
  • In the absence of written contracts and data considered for the valuation of the remuneration and the determination of doctor's remuneration, there is no legal basis for the correct or incorrect calculation of the amount attributed per month
  1. Irregularities and omissions were found in the procedures followed for the commitment, clearing, authorisation and payment of the physician's remuneration expenses and incomplete compliance with the incompatibilities between roles and qualities of the law 4270/2014.

In view of the above, disciplinary proceedings were requested against two active employees of the audited body, while the competent Minister was informed of the responsibilities of two former body’s Presidents.

The audit report was forwarded to the competent Public Prosecutor's Office for the evaluation of its findings and the search for any criminal liability, as well as to the Court of Auditors for the exercise of its powers of imputation.