BERLIN. The Federal Court has taken in his new report, the Federal Insurance Office (BVA) to target. The examiners require a faster and more meaningful examination of the health fund.
Thus, the 2010 financial statements of the Fund had been submitted only two years late in June 2013, according to the annual report submitted on Tuesday 44 by the Federal Court. The Federal Ministry of Health should ensure that the financial statements 44 will be presented in future later than 15 May of the following year.
The start-up problems, which there was in the year after the launch of the Fund, could no longer apply for the years after 2009, warns the Court. The financial statements for 2011 and 2012 are not yet available to date.
Dissatisfied, the auditor also with the kind of treatment the numbers 44 - this was "not very meaningful". It lacked 44 explanatory information "to develop, 44 the liquidity of the investments of surplus as well as the risks and financial perspectives" of the fund.
The figures should be additionally controlled by an independent auditor, "to avoid conflicts of interest." 44 But for that there is no legal basis, which should be created. Gaßner refers to current legal
The same applies to the audit of the financial statement by an auditor, since the legislature had the health fund specifically exempted from the requirement for such testing, clarifies the BVA.
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