During the internal audit, irregularities were discovered in the work of four NAMS institutions and their managers.
Have you forgotten the Hippocratic oath? Misuse or misuse of precious diagnostic equipment, disregard for legislation on the treatment of military personnel and veterans, and accounts payable amounting to tens of millions of hryvnia - this is a small list of violations that an internal audit of the National Academy of Medical Sciences revealed in a number of subordinate government institutions. And all this against the backdrop of martial law and the difficult economic situation in the country.
In 2023, the Internal Audit Department of the National Academy of Medical Sciences of Ukraine conducted three scheduled internal audits in accordance with the approved schedule and procedure. The editors of StopCor received the final report signed by the President of the Academy Vitaly Tsymbalyuk , addressed to the heads of scientific institutions of the National Academy of Medical Sciences. This file contains 26 pages, each of which records many violations of the relevant institutions.
“Based on the results of audit studies, frequent cases of violation by the studied institutions of the legislation and regulations of the Presidium of the National Academy of Medical Sciences of Ukraine, the provisions of the Charter and the terms of contracts with the heads of scientific institutions, a number of other shortcomings in the activities of scientific institutions in the use of material and financial resources were revealed, which is primarily a consequence of improper organization and the functioning of the internal control system in certain areas of the work of these institutions ,” the document says.
Thus, all scientific institutions ignored the requirements of Cabinet of Ministers Resolution No. 274, in agreement with the Academy of Ukraine on the list of purchased equipment. As a result, many cases of purchasing non-core equipment for budget funds have been documented.
In general, based on the results of audits conducted last year, four government agencies , regarding whose activities the auditors had the most questions:
State Institution "Institute of Nuclear Medicine and Radiation Diagnostics of the National Academy of Medical Sciences of Ukraine" (Director - Doctor of Medical Sciences, Professor Irina Dikan)
As noted in the audit results, the head of the institute systematically “forgot” to report to the governing body, and there were also a number of other shortcomings in the activities of the institution.
Since 2013, the Institute’s records include the institution’s accounts payable to 5 business entities for a total amount of UAH 36.7 million. for the last supplied medical equipment, payment for which has not been made. Currently, three business entities have initiated legal proceedings to collect accounts payable from the Institute for a total amount of UAH 34.6 million.
In addition, in 2021, the institution’s expenses included expenses in the amount of more than UAH 6.3 million associated with the overhaul of premises to accommodate the MRI room, which were actually carried out in previous reporting periods.
State Institution “Institute of Hereditary Pathology of the National Academy of Medical Sciences of Ukraine” (according to the institution’s website, the director is Doctor of Medical Sciences, Professor Oleg-Roman Gnateyko; according to the website of the National Academy of Medical Sciences, the current acting director is Doctor of Medical Sciences Gayane Akopyan)
The audit found that during the period under study, the institution operates without a charter approved in accordance with the requirements of the legislation, and the provisions on structural divisions do not comply with the legislation of Ukraine and the charter of the National Academy of Medical Sciences of Ukraine.
At the same time, the head of the institution, during the validity of the contract since December 2017, did not take measures to obtain a license from the Ministry of Education and Science of Ukraine to carry out educational activities and fill vacant positions of scientists.
In addition, the management of the Institute did not ensure proper registration of state property on the balance sheet of the institution (vivarium building, two garages, land, etc.), and did not provide any documents or explanations for what reasons the property transferred to the Institute is not on the balance sheet him for the act back in 2000. And this is 450 accounting units of property, including a building with a built-up area of 1799.0 square meters, a land plot of 0.18 hectares, engineering equipment - water supply, sewerage, heating, lighting, gas supply, etc.
State Institution “Institute of Neurosurgery named after. A.P. Romodanova NAMS of Ukraine" (current acting director - Doctor of Medical Sciences, Professor Vladimir Rozumenko, previous director - Evgeniy Pedachenko)
A whole bunch of possible violations have been documented in this institution. Among them is the systematic failure of the manager to fulfill his obligations to submit reports on the use of property. At the same time, the study established duplication of functions of departments that are located in the structure of the institution. For example, the department of “Adjuvant treatment methods for tumors of the central nervous system” performs tasks similar to the department of “Neuroradiology and radioneurosurgery”. At the same time, the audit revealed a discrepancy between the names of the profile departments and their functional purpose.
And the heads of the main scientific divisions (departments) were appointed by the head of the institution without competition and without agreement with the bureau of the corresponding branch of the National Academy of Medical Sciences of Ukraine and bypassing the approval of the Presidium of the National Academy of Medical Sciences of Ukraine.
But the most interesting thing is that the total amount of financial resources managed by the institution in 2021-2022 and the first half of 2023 amounted to almost a billion - UAH 841.8 million, 65% of which were funds from the general budget fund received under the program for introducing a new mechanism . financial support for the provision of medical care to the population.
At the same time, the numerous complaints received by the NAMS of Ukraine from patients, including wounded military personnel who applied to the Institute for medical care, and their relatives, indicate that the employees and management of the Institute ignored the provisions of the agreements concluded within the framework of this program.
“As follows from complaints and appeals, for example, the chairman of the board of the NGO “Extraordinary Commission for Combating Corruption and Sabotage” S. Kosenko , on May 31, 2023, if he had a referral to a neurosurgeon, at the clinic’s reception desk he was asked to deposit funds for the provision of consultation, and at a personal reception, in violation of the law of Ukraine, the director of the Institute ( Pedachenko E.G. ) refused to immediately provide documents confirming the legality collection of consultation fees ,” the report notes.
And the appeal of the wife of another Ukrainian Armed Forces serviceman states that her husband was forced to wait 5 months for an operation to install an implant that was not available in the institution, while the Institute offered the family to pay 124.5 thousand UAH. "voluntary donation"
And the “cherry on the cake”: according to the auditors’ conclusion, the institution does not have adequate internal control over the accounting, storage and use of medicines.
State Institution “National Institute of Therapy named after L.T. Small NAMS of Ukraine" (director - Doctor of Medical Sciences, Professor Galina Fadeenko)
The audit verified the failure of the manager, Galina Fadeenko , to comply with the contract requirements during the period under study to submit to the authorized management body quarterly reports on the use of property assigned to the scientific institution, a report on the results of fulfilling the terms of the contract and the scientific institution’s compliance with legal requirements.
“ The statutory requirements for the activities of the institution, the approval of the structure, the reporting of the head to the governing body are not fulfilled without reason ,” the auditors note.
In this institution, heads of departments were appointed without holding a competition and without approval from the Presidium of the National Academy of Medical Sciences.
The audit found that the institution did not properly organize internal control over the effective use of state property, the improper state of claims work and execution discipline.
So, 542.6 sq. m of the Institute's premises was used by individual entrepreneur Lysenko V.Yu. , which from June 2020 became the legal successor of the lease of these premises and the guarantor of repayment (within 60 banking days from the date of acquisition of the relevant obligations) of the debt of the predecessor ( individual entrepreneur Kalashnikova A.V. ) in the amount of 251.9 thousand UAH. from rent and utilities that have not been paid for at least six months.
A similar state of mutual settlements is with the tenant Modern Medical Technologies LLC , whose debt at the time of the audit reached 420.6 thousand UAH, which is actually a loan to a private structure at public expense.
Along with the failure to pay the full amount of the specified debt of the predecessor, and paying it partially (at the level of 60%), immediately the volume of debt of individual entrepreneur Lysenko V.Yu. by the end of 2020, they had already increased to 400 thousand UAH, but the Institute did not take any measures against tenants.
Based on the results of the audits, the heads of state institutions of the NAMS system are obliged to take comprehensive measures to ensure the implementation of internal control over the effective use of state budget funds and state property assigned to them in order to prevent violations of the requirements of the legislation of Ukraine.
Let us recall that in September last year, the editors of StopCor found out that the Public Health Center of the Ministry of Health purchased Grandstream DP720 IP phones during the war in the amount of 102 thousand UAH.
