All accounting flaws of the Higher Institute of Health (Iss)
What emerged from the audit of the Court of Auditors on the management of the Higher Institute of Health (Iss)
The Higher Institute of Health (Iss) overdue on the adjustment of the organization's structure. The Court of Auditors found this.
During the 2019 financial year, the ISS did not complete the process of adapting the legal structure to the new configuration of the research institution. "As established by d. lgs. n. 218 of 2016, with the amendment of the Statute, which has remained unchanged since 2014, and with the approval of a new accounting regulation, which is still under study ".
To date, "also the updating of the three-year plan of activities is missing as an indispensable tool for determining the strategic action of the Entity", says the accounting magistracy.
This is the result of the Report to Parliament on financial management for the financial year 2019 of the Higher Institute of Health, approved by the Audit Section of the Court of Auditors.
All the details on the recall of the Court of Auditors to the institute chaired by prof. Silvio Brusaferro .
WHAT THE INSTITUTE OF HEALTH (ISS) DID NOT DO
The ISS is the technical-scientific body of the National Health Service that pursues the protection of public health by carrying out research, control, consultancy, regulation and training functions for health professionals. It is supervised by the Ministry of Health.
The Court of Auditors "recalled" the Higher Institute of Health for not having completed, during the 2019 financial year, the process of adapting the legal structure to the new configuration of the research institution.
Not only that: to date, there is also no updating of the three-year plan of activities as an indispensable tool for determining the strategic action of the body.
STATUTE UNCHANGED SINCE 2014
At the organizational level, art. 19, paragraph 1, legislative decree n. 218 of 2016 assigned the ISS "a term of six months from its entry into force for the adaptation of the statute to the principles set out by the same, also providing for a procedure for updating the statute entrusted to the Supervisory Ministry".
In the report it is noted that, despite the provisions of Legislative Decree no. 218 of 2016, the statute has remained unchanged since 2014 and a new accounting regulation is still being studied.
REPRESENTED BY ISS AND THE MINISTRY OF HEALTH
Therefore "the Court invites the Authority and the Ministry of Health to make the necessary decisions". Considering that the adjustment of the statute is an essential element for the implementation of the reform.
THE EXTENDED MISSION AFTER THE COVID CRISIS
With the Covid-19 pandemic, the mission of the Institute “has been extended to the surveillance of epidemiological data provided by Regions and Autonomous Provinces for the mapping of the spread of the virus on the national territory, as established by Legislative Decree 17 March 2020, n. 18, converted into law 24 April 2020, n. 27 ".
The latter provides, among other things, "an extraordinary allocation of 4 million euros for each year 2020, 2021 and 2022. In addition to the recruitment, over this period of time, of 50 units of temporary staff".
MORE CLARITY NEEDED
According to the Court of Auditors, "it is also necessary for Iss to rationalize the regulations in force within the Entity, both in terms of accounting and personnel management, in order to obtain greater managerial and organizational clarity" .
ON THE FINANCIAL MANAGEMENT OF THE BODY
As for the economic data, the Court notes that "the Entity's 2019 financial management shows a surplus of 103,234". The surplus "thins compared to the surplus of 618,153 in 2018 due to the repayment of mortgages and the growth of investments."
"The administration surplus at the end of 2019 was 72.03 million euros (compared to 71.04 million in 2018), while the economic surplus in 2019 amounted to 845.094, down compared to 2018 (1.06 mln).
In addition, shareholders' equity at the end of 2019 amounted to 72.02 million euros, a slight increase compared to the 71.17 million in 2018.
Finally, state transfers totaled 158,116,962 in 2019 (compared to 147,686,422 in 2018) and include the financing of the running costs of the Entity and also for the two national Centers ".
ATTENTION OF THE COURT OF AUDITORS TO THE COMPANY SHAREHOLDINGS OF THE ISS
Finally, the accounting judiciary has paid attention to the ISS corporate shareholdings. In particular, the decision to maintain the 10% stake in the capital of the “National Collection of Chemical Compounds and Centro Screening Scarl” for a share of 10,000 euros.
Therefore, the Court "invites the ISS to evaluate with particular rigor the reasons and conditions for maintaining the investment in CNCCS Scarl in consideration of the possible negative repercussions, which can translate into substantial budgetary imbalances, consequent to the operation of hiring employees at that company during the year in question. It also invites the Entity to appoint its representative within the consortium company within a short time frame ”.
This is a machine translation from Italian language of a post published on Start Magazine at the URL https://www.startmag.it/economia/tutte-le-pecche-contabili-dell-istituto-superiore-di-sanita-iss/ on Mon, 29 Mar 2021 14:43:49 +0000.