XXXX Hospital Limited:
Based on the "Regulations on Internal Audit Management" of the Group, we conducted an in-situ audit on the operation and management of XXXX Hospital Limited (hereinafter referred to as "XX Hospital") during the period of January to January from January to December. (hereinafter referred to as "XX Hospital") during the period from January 1, 2010 to January 31, 2011, we conducted an in-situ audit of the management of XXXX Hospital.
Scope of Audit: The audit started with your balance sheet, profit and loss account and relevant information related to economic responsibility, and focused on the reasonableness, compliance and authenticity of the internal control system of XX Hospital after restructuring; the effectiveness of the construction and management of the operating system; the compliance with relevant laws, regulations and the Articles of Association of the Company; and the implementation of the entrusted responsibilities of the senior management and the reasonableness of the distribution of new remuneration to the employees. Reasonableness of the distribution of new remuneration.
Audit Objective: To improve the operation and management level of XX Hospital, standardize the operation behavior of the hospital, rationalize the investment relationship and improve the corporate governance structure, so as to minimize the operation risk of XX Hospital.
Audit approach: our audit is based on the Internal Auditing Standards. In the course of the audit, we took into account the actual situation of XX Hospital and carried out the audit procedures we considered necessary, including random inspection of accounting records, listening to the report of the relevant personnel of XX Hospital, investigating and understanding the formulation and implementation of the internal control system of XX Hospital, reviewing the accounting books and accounting statements, and extending the audit period.
Audit responsibility: The authenticity, completeness and legality of accounting statements, contracts, books, agreements and other related information are the responsibility of Petroleum Hospital, and our responsibility is to express an audit opinion on the legality and appropriateness of these accounting statements, related information, and business management practices.
Audit limitations: this audit we only carried out in-situ audit of XX Hospital, due to professional factors and objective conditions limitations, XX Hospital's drug purchase price can not be examined, check, on which we can not express an opinion.
The audit is reported as follows:
I. Basic Information
1. Shareholding Structure
2. Changes in Shareholding
3. Organizational Structure and Operation Mode
II. Financial Condition
According to relevant information provided by the XX Hospital, the authenticity of the assets and liabilities of the audited XX Hospital and its operation performance are as follows:
According to relevant information provided by the XX Hospital, the audited assets and liabilities and operation performance are as follows. Performance is as follows:
1. Assets of XX Hospital
As of January, the book value of capital structure and profit and loss of XX Hospital and the actual value of the audit adjustments are as follows (for details of audit adjustments, please refer to the "Audit of the main adjustments" section at the end of the chapter):
XXX Hospital's books Total assets of 21278025.08 yuan, the audit reduced 382780.90 yuan, the audit confirmed the total assets of 20895757.38 yuan; total liabilities of 7236205.58 yuan (including normal internal unit transactions), the audit increased 974868.96 yuan, the audit confirmed the total liabilities of 8211074.54 yuan.
Book equity capital of 13658525.40 yuan, the audit adjusted down 1364274.86 yuan, the audit confirmed equity capital of 12677544.64 yuan.
In the total assets, fixed assets 14757804.72 yuan, accounting for 70.62% of the total assets, receivables 1062195.63 yuan, accounting for 5.08% of the total assets, long-term investment 789282.00 yuan, accounting for 3.77% of the total assets, inventory 805431.68 yuan, accounting for 3.85% of the total assets, the structure of the assets basically in line with xx Hospital's corporate nature and operating characteristics, from the current operating situation analysis, xx hospital XX center investment has a greater risk, should be effectively concerned.
In the total liabilities, accounts payable 5776512.70 yuan, accounting for 70.35% of the total liabilities, accounts receivable 681002.16 yuan, accounting for 8.29% of the total liabilities, and long-term borrowing 1000000 yuan, accounting for 12.17% of the total liabilities. Excluding XXX payment 2180,000 yuan and its fund occupation, long-term borrowing 1000000 yuan, working capital -928408.85 yuan, in the case of revenue growth in the working capital shortage, after the audit to check and analyze, firstly, the book profit is higher than the actual profit, there is a false surplus, secondly, the investment growth is too fast, and thirdly, in the case of latent loss, dividend distribution, its own capital regeneration and the hospital The business growth of the hospital is not coordinated.
2, xx hospital operating efficiency
(1) xx hospital operating efficiency in 2005
2005 year to realize the main income of 12228171.79 yuan, of which medical income of 8238783.77 yuan, the composition of the medical income is as follows:
Outpatient treatment income of 1352554.82 yuan, accounting for 11.06% of the main income; physical examination income of 1423241.50 yuan, accounting for 11.64% of the main income; hospitalization income of 4674392.23 yuan, accounting for 38.22% of the main income; drug income of 3989388.02 yuan, accounting for 32.63% of the main income; collaborative medical department management fee income of 697405.80 yuan, accounting for the main business income 5.7%, and other income of RMB 395,598.42, accounting for 0.75% of the main business income. Audit verified that the above income is in line with the principle of revenue recognition, true and accurate.
xx Hospital 2005 main business costs and expenses audit adjustments:
Investment income - provision for impairment of long-term investment 864094.52 yuan
Medical expenditure - depreciation 137,000.00 Yuan
Medical Expenses - Repair Expenses 46872.25 Yuan
Administrative Expenses - Bad Debt Loss 85353.04 Yuan
Administrative Expenses --Tax loss 107621.71
The above audit adjusted the amount of profit and loss in 2005 1240941.52 yuan.
(2) xx hospital January to August 2006 operating conditions
xx hospital January to August 2006 to achieve the main business income of 8650425.99 yuan, of which outpatient treatment income of 805810.67 yuan, accounting for 9.31% of the main income; physical examination income of 1083658.00 yuan, accounting for the main income of 12.53%; hospitalization income of 3408647.59 yuan, accounting for 39.41% of the main income; drug income of 2685381.17 yuan, accounting for 31.04% of the main income; collaborative medical department management fee income of 457,969.73 yuan, accounting for 5.29% of the main income, other income of 228,188.83 yuan, accounting for 2.42% of the main income.
The principle of recognizing the above revenue matters is to complete the medical treatment, and at the same time receive the price or obtain the documents to collect the price, which is verified by the audit, and the revenue recognition basically follows the requirements of the accounting standards.
xx Hospital 2006 main business costs and expenses audit adjustments:
Medical expenses - depreciation 123333.34 yuan.
Based on the exchanges with some of the employees of XX Hospital during the on-site audit, we learned that as of August 31, 2006, there were still some maintenance, procurement matters and internal matters of the current and previous years that had not been handed over to the financial services for account processing, and since we had not seen the relevant information, the scope of the audit was limited, and we did not take into account some of the factors affecting the profit, and we would like to bring this to the attention of the Board of Directors, the Supervisory Board, and the management of XX Hospital. We would like to draw the attention of the Board of Directors, Supervisory Board and management of XX Hospital.
A breakdown of net profit after audit adjustments
Unit: RMB Yuan
Year
2005
August 31, 2006
Net Profit
1606,191.50
555899.57
Audit adjustments
-1240941.50
Audit adjustments
Audit adjustments
-1240941.52-123333.34
Adjusted net profit
365,249.98
432,566.23
3. Distribution of dividends from XX Hospital
Audit verified that in 2004, the company realized profits of $1,520,308.14, and extracted Retained earnings of 152030.81 yuan, the rest of the full distribution to shareholders.
Audit the main adjustments:
(1) fixed assets increased by 2197000.00 yuan, accumulated depreciation increased by 260333.34 yuan, construction in progress decreased by 1370000.00 yuan, undistributed profits adjusted-260333.34 yuan, accounts payable increased by 827000 yuan.
。。。。。。
In 2005, five maintenance projects have been completed and finalized, and the invoices were kept by the project managers of the XX Hospital, and were not submitted to the financial accounts for accounting.
The above adjustments mainly follow the principle of materiality, and do not mean that all adjustable factors have been reflected in the audit adjustments, and it is hoped that management will pay due attention to the adjustments not listed in the audit.
Third, business assessment
According to the provisions of the 2005 President's Operating Contract formulated by the Board of Directors, the annual salary system and over-indexed incentives were implemented for President xxx's business management performance incentives for the year 2005, according to which xxx's performance assessment was honored with: an annual salary of 66,000.00 yuan, and the over-indexed incentives were: a profit of 160,619,191.50 yuan from the book. yuan, exceeding the assessment target of 226,191.50 yuan, segmented bonus, excess of 100,000.00 yuan within the 10% award, bonus 10,000.00 yuan, more than 100,000.00 yuan part of the 18% bonus 22,714.47 yuan, the total cash amount of 98,714.47 yuan (the above cash in accordance with the Board of Directors assessment of the performance has been carried out, the financial data have been (Revised).
According to the audit of the adjusted profit index analysis, xxx president during his term of office affects the accounting profit and loss of five factors, XXXX investment center operation is not good, xx hospital investment decision poor xxx president of the pre-appointment responsibility, do not consider this part of the performance of the impact of the other four comrades of the xxx period of service, according to the "Accounting Law" and "xx According to the "Accounting Law" and "xx hospital articles of association", comrade xxx bear the main responsibility, excluding the above factors, the actual profit target of 12,293,344.50 yuan, from the board of directors assessment index is still 150,655.50 yuan.
Comrade XXX in his term of office on the hospital's major investment in the XXXX Center operating inefficiencies did not take effective measures to minimize losses and investment risks, resulting in a sharp decline in this part of the income; delayed depreciation of major investments in fixed assets, and some of the small investment is not timely into the account accounting, for which Comrade XXX has leadership and operational responsibility.
In 2005, the xx hospital official staff 101 people, pay staff wages 3152614.36 yuan, per capita wages 31526.14 yuan, total wages accounted for 30% of the cost of expenditure, belonging to the most sensitive factors affecting profits, according to the financial accounts of wages and bonuses withdrawn, issued, we extracted internal medicine, laboratory, hand anesthesia, obstetrics and gynecology, radiology, pediatrics 6 departments, to verify their 2005 year, and to ensure that they have the best quality of life, and to ensure that they have the best quality of life, and to ensure that they have the best quality of life. Departments, to verify its 2005 to August 31, 2006 between the receipt and distribution of bonuses, after verification, the second level of departmental bonus management there are the following problems:
1, the bonus distribution method to formulate their own, not through the hospital for approval or for the record
2, part of the department on the retrieval of bonuses to the payment of the bonus outside the payment of the matter, failing to earmark funds, reflecting the effectiveness of the employee's Motivation. Such as internal medicine bonus 3450.00 yuan listed as a separate payment for its personnel or matters.
3, some sections of the bonus management is not strict, staff turnover accounts are incomplete or incomplete records, such as the Department of Laboratory as of August 31, 2006, the balance of 2992.90 yuan, Obstetrics and Gynecology bonus balance of 1,619.00 yuan, Radiology bonus balance of 1,941.00 yuan, there is no relevant records.
4, section bonus managers bonus payment, balance records are not perfect, lack of continuity.
5, xx hospital on the department director to implement a separate incentive policy, on whether to redistribute the department bonus is not clearly defined, the department director basically involved in the distribution of departmental bonuses.
6, xx hospital salary management lacks systematic and global, has not formed a standardized performance appraisal, salary management methods and mechanisms.
The bonus management method, the security and integrity of the cash there is a certain risk; bonus distribution model to a certain extent weakened the positive correlation between the bonus expenditure and performance incentives in xx hospital; the total amount of wages and the employee's sense of identity and satisfaction with the unit there is a large discrepancy.
Fourth, the internal situation
Fifth, the main investment status
1, the investment in medical equipment
In 2005, XX Hospital purchased 14 items of medical equipment, the investment amount of 1,176,000.00 yuan, the specific items are as follows:
Table of investment items in medical equipment in 2006
Equipment Name
Quantity (units)
Amount (yuan)
Remarks
Computerized Fetal Monitor
1
33,000.00
Breast Scanner, Therapeutic Instrument
2
8500.00
Multi-Parameter Monitor
3
84000.00
Automatic Biochemistry Analyzer
1
400500.00
Benchtop Electronic Blood Pressure Monitor
1
20500.00
Medical High Concentration Q3 Generator
1
70,000.00
Beamer, chest film holder, etc.
1
113,000.00
Major repairs
Medical imaging workstation
1
30,000.00
Digital EEG
1
19,900.00<
Anesthesia machine
1
233000.00
Slice washer
1
29000.00
Leumi 2016 paraffin slicer
1
31000.00
Infant incubator, jaundice tester, etc
4
38600.00
Trace Element Analyzer
1
65000.00
Left over from '04
Total
20
1,176,000.00
Six investments in medical specialties from January to August 2006 Investment amount of 893900.00 yuan, including: Esaote automatic digital color ultrasound instrument, an investment of 768000.00 yuan, an infant incubator, an investment of 10400.00 yuan, Lenovo multimedia workbench, an investment of 35000.00 yuan, a set of pathology image analysis system, an investment of 38800.00 yuan, a mechanical operating table, an investment of 28000.00 Yuan, one integrated delivery bed, investment amount 13700.00 Yuan.
Extended audit project: XX Hospital and other individuals invested in argon helium knife center, XX Hospital contributed 1916470.52 yuan, to the center's earnings gradually recover the investment and dividends. Petroleum hospital investment planning, argon helium knife as a leader in the comprehensive development of high-tech treatment of tumors, so that the oncology center goal to achieve "three three", that is, the average number of daily hospitalization of more than 30 people, monthly income of 300,000 yuan, argon helium knife surgery every week more than 3 units. The actual situation is that since the establishment of the center in May 2002, the income of 438,000 yuan in 2003, income of 300,000 yuan in 2004, income of 63,000 yuan in 2005, income of 22,000 yuan in 2006, a serious deviation from the investment planning, with the current operating results, taking into account the national provisions of the life of the electronic products (5 years), the emergence of new technologies and other factors, the investment in the future of the amount of risk of huge recoveries, and I hope that XX Hospital to take positive business strategy or timely treatment to avoid further expansion of losses.
2, maintenance projects
In 2005, XX Hospital building maintenance and renovation projects 19 items, including cafeteria renovation, housing maintenance, physical examination center renovation, water supply emergency repair, outpatient building pediatric ward renovation and other projects, the total investment amount of 205,655.09 yuan. 2006, January to August, the completion of the canteen repair, roof repair, obstetrics and gynecology renovation, outpatient building and administrative building 4 projects such as waterproofing works, with an investment amount of RMB 163,655.05. The above projects were partly recognized as revenue expenditure and accounted for as expenses in accordance with the relevant provisions of the guidelines of "Enterprise Accounting Standards - Fixed Assets". Some of the projects were still not recorded in the accounts due to the invoices and related information not arriving at the finance in time, affecting the authenticity of the profits and liabilities.
3, inpatient building renovation project
XX Hospital since July 26, 2004 to the end of 2004 to take the form of contracted materials on the first floor of the inpatient building halls, three to six floors of the hospital district decoration, the project was undertaken by the Baoji City, Lin Wei five-star decorative limited company, the cost of the project budget of 924,295 yuan, the contract period of 60 days, the actual cost of 13,700,000 yuan. Yuan, the main body of the project until the end of December 2004, more than the budget and contract price of 445705.00 yuan.
The project did not carry out bidding, the project completion and acceptance of incomplete information, final account information is incomplete, no bill of quantities, no engineering changes and visas, the project increases no supplementary contract. Acceptance by the staff of each section of acceptance, no follow-up corrective measures, acceptance report and other information. Only see part of the project final account (cost 408,496.82 yuan) and the total cost of 137,000.00 yuan approved by both sides of the final account of the "XX hospital inpatient building renovation project settlement agreement" one.
The project was completed at the end of 2004, reached the state of predetermined use, in line with the conditions of the transfer of funds, so far has been in the "construction in progress" account. The depreciation expense is due for a period of 20 months.
4, vehicle purchase project
February 16, 2006 to buy the JAC Rui Feng HFC647A light commercial vehicles, valued at $ 154,800.00, a variety of permits and accessories costs 711.00 yuan, vehicle purchase tax 13300.00 yuan, the total investment in vehicles, 168,811.00 yuan, more than the investment plan in 2006, the provision of $ 48811.00. 48811.00 yuan. The vehicle on February 18, 2006 for the completion of the license plate and household procedures, to meet the conditions of the transfer of funds, XX Hospital on July 3, 2006 actually included in the fixed assets accounting, delaying the transfer of funds for six months.
In the vehicle property rights audit, we found that the property rights belonging to the XX Hospital license plate number for the Shaanxi C23629 minibus owner of YYYY Limited, after investigation, belonging to the XX Hospital restructuring of the temporary hanging YYYY Limited, and has not been changed since.
5, intangible assets investment
2005 ~ August 31, 2006, the new intangible assets 4, total investment of 78,355.00 yuan. Among them: medical examination management system 2400.00 yuan, the development of health insurance management software system 72100.00 yuan, 750.00 yuan of medical examination software, obstetrics and gynecology management software 3105.00 yuan.
Development of health insurance management software no project development program, completion accounts and acceptance information.
Sixth, financial and tax treatment
In accordance with the relevant provisions of the tax law, XX Hospital restructuring of the first three years of operation of its important taxes business tax, business tax surcharge, corporate income tax, property tax, urban land use tax, but its non-medical income related to the relevant taxes do not implement the tax exemption policy, the hospital's non-medical income is mainly the income from the rental business of the building, the joint department of the contribution of management fees and commissions. The hospital's non-medical income is mainly the income from housing rental business, management fee and commission paid by the joint departments.
From 2003 to 2005, the above taxable income related to the amount of tax payable to the hospital did not pay on time, of which the tax audit: 17803.00 yuan of sales tax, property tax 30,967.20 yuan, urban land use tax of 100.00 yuan, urban maintenance and construction tax of 1,246.22 yuan, education surcharge of 534.09 yuan, water conservancy construction fund of 284.84 yuan. 284.84 Yuan. The total amount of back taxes is 50,935.35 yuan.
The 2005 tax audit did not find out the amount of sales tax involved in tax 38,357.32 yuan.
Year 2003 should be withheld on behalf of the XXX wages and salaries income personal income tax 11685.35 yuan, 2004 should be withheld on behalf of the XXX and other employees personal wages and salaries income personal income tax 45385.85 yuan, the above tax by XX Hospital on behalf of individuals to pay.
In 2005 and 2006, there were no formal invoices for the payment of outside physicians' labor fees and asset use fees, and no personal income tax was withheld and paid on behalf of the individuals.
In 2005, RMB 245,380.40 was spent on advertising and business promotion, and RMB 110,108.00 was spent in 2006. The information on advertising expenditure items was incomplete, and there was no time of advertisement release, media, or advertisement clear sample.
After the expiration of the 3-year tax exemption period, XX Hospital will be involved in the following taxes: business tax, value-added tax, enterprise income tax, vehicle and vessel tax, property tax, urban land use tax, urban maintenance and construction tax, education surcharge, personal income tax, water conservancy construction fund and stamp duty. By then, as many as 11 tax types are involved, and the annual tax payment accounts for about 8% of the main operating income. Taking the profit-to-income ratio for 2005 and 2006 as 8.87%, it is basically equal to the tax rate/income ratio. Considering the emergence of unconventional taxes and special matters in the operation, the tax burden in the future may be higher than measured. In the audit we found that a large number of tax-related operations and matters in the financial processing of financial processing information is not perfect, do not meet the tax requirements, and face a greater tax risk in the future.
Seven, contract management
Audit sampling of 2005, 2006 XX Hospital material procurement, engineering construction, property management, loans, guarantees 18.
The main problems in the contract terms are:
1. Lack of key attribute information of the purchased materials. For example, in the equipment procurement contract No. 2006002, "brand name and trademark, model specification, manufacturer, delivery time" is not agreed.
2, quality requirements, technical standards do not meet. In the sampling contract, most of the contract quality requirements and technical standards are not in accordance with national standards and industry standards, part of the infrastructure projects and equipment quality assurance period is not clear.
3, part of the contract lack of acceptance standards, methods, some contract acceptance methods and standards are not operational. Contracts in a large number of "to equipment running well, on-site inspection and acceptance" and other vague words and statements that do not have the operability of the provisions.
4, liability for breach of contract is not defined. Liability for breach of contract is not in accordance with the payment of liquidated damages, compensation, refunds, rework, price reduction and other standards, the terms of the statement are basically "by the defaulting party is responsible for the negotiation between the two sides.
5, a single way to resolve contract disputes, binding, basically the two sides to negotiate a solution.
6, some of the large-scale medical equipment only business contracts, the lack of technical agreements.
7, a small number of form contracts and form terms and conditions do not require the other party to explain the form terms and conditions and sign a supplementary agreement.
8, the contract terms and conditions of the signing of irregularities, the statement is not signed in accordance with the contract terminology.
The following problems exist in the performance of the contract: first, not in accordance with the relevant provisions of timely performance; second, installation, construction exceeds the contractual period; third, equipment or goods acceptance is not standardized; fourth, the follow-up management of problems arising from the performance of the contract is lax; fifth, the contractual defaults and disputes are not carried out in accordance with the provisions of the breach of contract, the performance of the lack of seriousness, and the sixth is the individual economic contract terms do not reflect the equality and mutual benefit The principle of responsibility, rights and benefits are asymmetrical.
VIII. Debts and Credits
1. Claims Receivable
As of August 31, 2006, XX hospital books receivable claims 2802315.59 yuan.
Bad debt loss on other receivables over three years:
.
Bad debt loss on accounts receivable over three years:
.
Audit adjustments for the above factors amounted to $1738,729.56, resulting in an adjusted actual claim of $1,063,586.03.
As of August 31, 2006 5 major debtors and their debts:
Municipal health insurance payment of $421,616.57, health insurance fixed unit, normal settlement, there is no risk of bad debts.
XXXX Limited Liability Company physical examination $286,780.20, XX Hospital major shareholders and related parties, normal commercial credit, there is no risk of bad debt.
XX City Heating Center 41,402.36 yuan, employee medical examination payment, long-term business relationship, rolling settlement, bad debt risk is small.
XXXX Petroleum Equipment Manufacturing Company 29,100.00 yuan, employee medical examination payment, the age of 1 year or less, basically no bad debt risk.
XXX personal loan of 20,426.13 yuan, belonging to the tenure of the advance borrowing of reserve funds, the audit investigation shows that XX hospital individual employees on behalf of its borrowing is not reflected in the personal reserve account, leaving the hospital did not clean up with the hospital's debt relationship, there is a certain risk of bad debt.
2, claims payable
As of August 31, 2006, the book debt payable 6,735,276.81 yuan.
Over three years payable unpaid or unable to pay debt:
.
Audit adjusted debt payable of $7543519.06, an increase of $808242.25 over the books.
The 10 largest creditors and their claims as of August 31, 2006:
XXX City Pharmaceutical General Corporation Wanfang Pharmaceutical Herbal Station 2127706.57 yuan,
XXXX Trading Co. medical equipment purchase payment balance of 400000.00 yuan.
$211,659.00 in drug purchase payments for XX City Pharmaceutical Distribution Co.
XX city medicine herb company drug purchase payment of 147106.75 yuan.
XX City Medicine General Corporation Zhongshan Drug Station drug purchase payment of 103,264.90 yuan.
Argon Helium Knife Center medical payment of $55,734.37.
XXX deposit 50000.00 yuan.
$37,633.90 for medical equipment purchases from XXXX Medical Supplies, Inc.
After the audit, the payables business transactions and matters are true, and the use of virtual units to transfer funds or reconcile profits is not found.
IX. Construction and implementation of internal control system
1. Inadequate system and lack of rules and regulations
2. Lack of relevant formalities and necessary procedures for engineering construction
3. Mismanagement of investment projects
4. Inadequate formalities related to expenses and expenditures
5. Weakness in the concept of legal system
6. Irregular management
7, poor financial handling of sensitive payment projects
X. Audit Opinions and Suggestions
In view of the above problems, we put forward the following audit opinions and suggestions:
XXXX Hospital Audit Team
November 30, 2006