NIK audited the purchases of medical equipment and supplies made by healthcare facilities and one municipality in Podlaskie Province. The audit covered 10 projects that received nearly PLN 15.2 million as part of the Regional Operational Programme for Podlaskie Province. NIK positively evaluated only one project. Two were evaluated negatively and serious irregularities were identified in the remaining seven.
Nearly all beneficiaries submitted misleading requests for project financing to the Province Marshall (as the Managing Authority). Most frequently they pictured potential results of their actions too optimistically. For instance, they overestimated the assumed increase in the number of provided services or persons using healthcare facilities. They unrealistically promised new services or a shorter time of waiting for medical services. A hospital in Bielsk Podlaski requested additional financing for the operating theatre, having attached a confirmation of the construction permit which in fact was outdated. Having verified these documents NIK stated that the project should not be awarded financing, just like two other projects.
None of the audited beneficiaries achieved the results which they had optimistically declared in their requests for financing. According to NIK, they were unrealistic from the very beginning as they had been developed based on incorrect metrics or calculation methods. They did not take into account significant constraints arising from the services financing principles of NHF. It is highly probable that they were created for the purposes of the request evaluation committee. NIK points out, however, that the failure to meet contractual obligations represents a major breach of projects’ co-financing agreements.
As a result of the agreements’ execution, the quality and availability of healthcare services improved slightly (less than expected, though). Six projects enabled implementation of new medical procedures, waiting time for certain services shortened in case of four. However, the availability of specialist medical services did not improve as expected.
The audited units mostly complied with the obligations set out in the project co-financing agreements and completed them on a timely basis. They purchased medical equipment and supplies as set out in the requests. The purchased supplies were handed over for use immediately after being collected.
The principles of awarding additional financing from the EU funds require that the managing authority analyse irregularities and report them to the European Commission. Hence, NIK notified the Marshall of Podlaskie Province of the audit results.
