The idea and method of medical equipment procurement audit

1. Several focus of medical equipment procurement audits should be paid attention to

(1) Pay attention to pre -procurement work

See if the purchasing declaration meets actual needs; whether the second procurement declaration meets the standard process, whether the list of projects and prices are clear; whether the third view conference records pass collective decisions; fourth to see whether the reporting and approval information is perfect; the use of equipment and benefits.

(2) Pay attention to the procurement bidding process

See if the hospital procurement system is perfect; second to see if the bidding process is compliant, whether the bidding is publicly bidding in accordance with the law and regulations; In the matters of bidding, we will focus on the connection between the bidding equipment and the bidding enterprise.

(3) Pay attention to the signing and execution process of the procurement contract for medical equipment

See if the contract is signed, whether the performance deposit is collected in accordance with the requirements of the bidding documents; the second see if the content of the procurement contract meets the requirements of the bidding documents; the third depends on whether the device is accepted; the fourth see if the contract strictly follows the time node and content of the contract.

2. The main problem of the current procurement of medical equipment

(1) The bidding of self -bidding has not been filed with the relevant administrative supervision department

The audit survey found that the equipment procurement of some hospitals was bidded by the hospital by themselves, and the bidding behavior was not filed with the relevant administrative supervision department.

(2) The argumentation report of the procurement equipment is not rigorous

In the equipment and material procurement, the research and demonstration work is generally organized by the use department. The research and demonstration are not meticulous and incomplete. Only simple application needs and application reasons are not adopted. The necessity of equipment configuration, social and economic benefits, expected use, personnel qualifications, etc.

(3) The bidding should

Some hospitals failed to publicly bid for medical equipment with more than the regulations in accordance with the relevant provisions of the government procurement law. Instead, they used inquiry, inviting bidding, and competitive negotiations to purchase equipment.

(4) False bidding

The bidder and the tenderer are colluded with each other and set the bids in advance to make the bidding bidding flow in form. For example, a public hospital signed a contract with a medical technology equipment company in 2020 with a public bidding. The company provided the hospital with 31.48 million yuan in medical equipment. After reviewing the relevant information, the company had cooperated with the bidding hospital as early as 2017 in 2017. The project and cooperation agreement stipulates that the company invests 10 million yuan to build a comprehensive service platform project of the municipal medical consortium. At the same time, the two parties agreed that the medical consortium will give the company priority support in the future hardware facilities procurement. The hospital procurement project of the hospital in 2020 was implemented on the premise of the original cooperation agreement and was suspected of false bidding.

(5) Bid evaluation flows in the form

Project units and bidding agency companies and experts hired do not strictly follow the bid evaluation procedures, or have not formulated uniform standard selection standards in advance for bid evaluation. During the bid evaluation process, there are obvious errors in the contents of the bidding documents, and the standards that have not reached the prescribed standards are still given the specified score, causing the hasty perfunctory bid evaluation phenomenon.

For example, in 2020, a hospital conducts public bidding on the procurement activity of the intervertebral pore mirror surgical imaging system, and the three companies participate in the bidding. The hospital requested the bidding information to score the after -sales service and commitment preferential conditions of the bidding unit, with a score of 1 to 5 points. When the three bidding companies did not provide relevant written materials on this requirement, the hospital and the hospital and the The bid evaluation experts scored 4, 3 points, and 3 points to the three bidding companies. The process of bid evaluation flowed in form.

(6) Signing contracts illegal

That is, the contract is not signed according to the bidding documents. The content of the contract is inconsistent with the bidding content, that is, the bidder and the bidder will re -offer the content, cargo price, and some technical indicators after winning the bid.

Third, the main method of audit

(1) Screening data and determining the key points. The list of hospital procurement equipment has been compiled by the fixed asset management section and the device department. The list content includes the main indicators such as asset names, procurement time, procurement method, supply unit, and purchasing amount. On the basis of understanding the overall purchase of the overall purchase, the procurement equipment is analyzed. The first is to retrieve equipment with relatively large amounts, such as equipment with a purchase amount greater than 500,000 yuan, focusing on equipment procurement methods, procurement procedures and other related materials; The equipment that was purchased multiple times, such as the magnetic resonance equipment just purchased the previous year, and then purchased the device two years later. Third, the equipment purchased by the same unit through data is screened, and the above data is used as the key audit focus.

(2) Review the information and find doubts. The first is to check the form of bidding, whether to entrust bidding or bidding by themselves. Whether the bidder has the ability to bid for itself, that is, whether it has engineering technology, general budget, financial and engineering management such as the scale and complexity of the bidding project. Power, whether the bidding for itself will be filed with the relevant administrative supervision and management department; the second is to check the procurement plan and procurement application. For medical equipment with a unit price of 500,000 yuan and above, whether the feasibility argument is performed. The argument includes whether the configuration, social and economic benefits, expected usage, personnel qualifications, etc. If there are only some simple procurement requirements and procurement reasons, you must use the data to view the use of the equipment, benefits, and personnel operation usage. Wait, whether to be fully used and reasonable, is it a waste of losses of funds. The second is to review procurement procedures. For medical equipment incorporated into the centralized procurement directory or the procurement limit standard, whether to procure the preferred public bidding method. If you take public bidding other methods, whether you are submitted strictly in accordance with relevant state regulations. Third, to check the relevant information about public bidding and procurement, especially the information of the equipment and large equipment procurement materials of the same unit of purchasing equipment in the same unit, we must focus on the bidding information, the winning information, and the bidding contract. Give full play to the ability of the auditors to "observe words", to discuss with relevant leaders and responsible persons, and to find clues during the conversation process. (3) Deeply digging and locking key points. The doubts discovered, one is to review the price of the contract, compare the winning bid price of the winning bidding unit with the contract price, whether there is a second change of the bid price, and the suspected benefit transmission behavior; Concern whether there is a behavior of changing the content of the bid without authorization; the third is to focus on the legitimacy of the procedures for the procurement of public bidding methods, that is, whether there is a bidding behavior of illegal collusion. At present, the situation of illegal bids has become very hidden. It is difficult to find the above problems from paper materials. The auditors need to comprehensively use various audit methods. The bid margin tracked and reviewed whether the "five members" had a cross -term service. It is necessary to discover whether the bidder and the winning bidder have been communicated in advance before the bidder and the bidder. To pay attention to the review of the bidder and the bidder, the legal person, shareholder, etc. of the bidding unit can be queried through the industrial and commercial information system. It is also necessary to pay attention to whether the number of bid evaluation requirements required by the bidding documents consistent with the actual bid evaluation. The fourth is to review whether there is an unfair bid evaluation. It is necessary to review whether the bidding documents are in line with the bidding documents, and whether the bidding date, commitment, content, etc. are not in line with the bidding requirements; the bidding information of the bidding unit should be reviewed to see if its technical parameters and after -sales service meet the requirements of the bidding documents, evaluate the evaluation, evaluate the evaluation, evaluate Whether the bidding experts carefully review the information it provided and give appropriate judgments.

(4) Sitting in real evidence and inductive analysis risk points. On the basis of deep inspections of key issues, we must organize and summarize the relevant materials, implement doubts, and summarize the bidding materials, question records, and comparison data. Relevant bidding agent companies and relevant persons in charge of the business. On this basis, analyze related issues, and analyze the root causes of the problem, seize the main contradictions, and reveal the real risk hidden dangers to help the hospital regulate the management of key links such as bidding and bidding to prevent the risk of clean government risks to prevent the risk of clean government risks. Essence (Author: Wang Yanzhi unit: Henan Province Yongcheng Audit Bureau)

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