In 2003, the Office of the Auditor General’s audit included 37 wholly-owned limited liability companies, 37 partly-owned limited liability companies, five regional health enterprises, five state-owned enterprises, six enterprises organised through separate legislation and 26 student welfare organisations.
Breaches of the rules for public procurement
For 2003, the Office of the Auditor General has comments on the Ministry’s administration of the State’s interests in the regional health enterprises under the Ministry of Health. The comments concern violations of the rules for public procurement. Major purchases have been made without tendering records having been kept. In a number of cases, written contracts were not used, and major procurements have been undertaken without the necessary commercial transparency.
The Office of the Auditor General also has comments on the quality of the medical coding that forms the basis for a significant part of hospital funding. Weaknesses have been detected in the health enterprises’ routines for registering and updating information in the Register of Business Enterprises. Moreover, the health enterprises have financial leasing agreements with private actors that are contrary to their articles of association.
For the Storting’s information
The Office of the Auditor General informs the Storting on certain aspects of the Minister’s administration under the following Ministries: the Ministry of Health, the Ministry of Culture and Church Affairs, the Ministry of Agriculture, the Ministry of Trade and Industry, the Ministry of Transport and Communications and the Ministry of Education and Research.
Under the Ministry of Health, the Office of the Auditor General informs the Storting about weaknesses in the content of the regional health enterprises’ annual reports on activities and in their reporting about grants to strengthen mental health care. Information is also provided about developments in and follow-up of financial profitability, fees for external auditors and establishment of new enterprises that do not provide specialist health services.
Under the Ministry of Health and the Ministry of Trade and Industry, the Office of the Auditor General informs the Storting about aspects of the composition and independence of boards and paid assignments the chairman performs in addition to his chairmanship, and a number of circumstances linked to sales of state-owned shares.
Under the Ministry of Culture and Church Affairs and the Ministry of Transport and Communications, the Office of the Auditor General informs the Storting about deficiencies linked to application of the rules for public procurement. The Office of the Auditor General also queries the Ministry of Agriculture’s registering of reserves in the Central Government Financial Statements.
Under the Ministry of Education and Research, the Office of the Auditor General informs the Storting about subordinate agencies’ accounting practices linked to investment grants, and the fact that the annual accounts for two companies were not submitted and approved within the statutory time limit.
This report is available in Norwegian on the Office of the Auditor General’s website – www.riksrevisjonen.no – or can be ordered from the University bookshop Akademika, tel. +47 22 11 67 70.
Deferment of publication of public documents linked to the corporate control for 2003 ceases to be effective from 4 November 2004.