The State Audit Entity (ESHA) has issued a negative opinion regarding the 2024 financial statements and the consistency of operations for the Public Health Institute. According to the ESHA report, the auditors stated, “We express a negative opinion on the veracity and objectivity of the financial statements and the consistency of financial transactions with the relevant legal regulations for the year 2024.”
The audit process revealed several deficiencies within the institute’s operational procedures. Specifically, the ESHA found incomplete data concerning the reception and consumption of medical supplies.
Furthermore, the accounting records failed to properly register the reception and consumption of vaccines. The auditors also determined that the inventory management for consumables was not fully completed. Additionally, for consumables valued in excess of 18 million denars, the audit noted issues related to the documentation of the oldest stock items.
The negative opinion from the ESHA indicates significant discrepancies between the recorded financial activities and established legal and regulatory standards. These findings suggest systemic weaknesses in the institute’s internal controls and record-keeping processes concerning both medical supplies and inventory management. The report mandates corrective action to ensure future financial reporting accurately reflects operational realities and complies with all governing regulations.
Topics: #esha #financial #found
