Although the weather in Guangzhou is quite pleasant at this time, the air in every office in the unit building of the verification team is very hot. A group of people huddle together, sighing and scratching their heads and ears from time to time.
The mountains of account books and documents, the sound of abacus beads and the swishing sound of the hand-cranked calculator added to the irritability.
Dozens of accountants and auditors crowded into these offices, working in three shifts day and night to check all the documents and books.
Even though the Provincial and Hong Kong General Hospital has only been open for a few years, it has accumulated quite a lot of files. Before the establishment of Lingao Pharmaceutical Company, it was also responsible for the wholesale and retail of Lingao medicines. This business started from the day the Provincial and Hong Kong General Hospital opened.
I started doing it, and it was still the Ming Dynasty. The drug sales of the Provincial and Hong Kong General Hospital were once the largest revenue item of the health clinic. Later, the Government Affairs Council required the separation of medicine and established Lingao Pharmaceutical as the general agent. The Provincial and Hong Kong General Hospital
The hospital only stopped its pharmaceutical sales business - this was almost after the liberation of Guangzhou.
You can imagine how many accounts have been accumulated over the years, and the early account book registration and filing were not standardized. Some account books even had abbreviated dates, and even the specific years had to be investigated to find out.
"Ah, my blood pressure is high." A little girl scratched her hair fiercely. Nowadays, naturalized civilian cadres often use the catchphrases brought by the elders, but they are somewhat wrong.
"It's okay, it's okay. You have a lot of hair, so you're not afraid of going bald."
…
Zheng Mingjiang holds a summary meeting every day, and each group reports on the current progress and findings. Judging from some of the accounts that have been audited so far, only the Provincial and Hong Kong General Hospital can barely pass, just like some of the old time and space universities.
The test paper was scored the same as 60 points, not even 0.5 points more or less.
The first problem the verification team has to face is to identify the so-called "doctor style" writing. Although Lingao's medical education is poor, it emphasizes the legibility of file writing from the beginning. It doesn't matter if the writing is ugly, but it must be clear.
In the old days, Lin Qiaozhi's medical records were very clear. However, under the heavy work pressure, doctors are more accustomed to using consecutive pens, shorthand symbols, etc. to reduce the pressure of work, and over time they become difficult to read.
The hospitals under the Senate also absorbed some doctors who first received education in traditional medicine and then received education in modern medicine. Some of them retained some traditional medicine practices and forcibly gave drugs other names to increase the confidentiality of prescriptions.
, and some will deliberately use cursive script and other fonts to show off their skills because they have received traditional education. Of course, not all doctor scripts are synonymous with heavenly script. For example, Fu Shan is also a calligrapher, but it is a pity that he has not yet reached the bowl of the Senate.
Come here.
In order to solve the problem of text recognition, Zheng Mingjiang borrowed a licensed pharmacist from the Pharmacy Department of the Provincial and Hong Kong General Hospital to assist in verification, and even guessed.
Secondly, most naturalized people do not have the concept of "quality system" in their minds. This requires subtle education in an industrialized society and cannot be achieved overnight. Even if the school and the teaching elders emphasize it many times, the instinctive reaction of the naturalized people is that
"Trouble". It took many bloody accidents for the factories of the Senate to teach the naturalized people what it means to operate according to the work instructions. Therefore, most of the accounts cannot be checked for details because they have no details at all.
.It is obvious that a large part of the medical records, prescriptions and accounts were rushed out after Zheng Mingjiang informed them that the accounts were to be audited, and have almost no value for verification.
"These will all be treated as non-traceable, without original records, or as falsified documents." Zheng Mingjiang wanted to give the naturalized residents some profound insights.
The main problem complained by the team members is that the current various types of files generally contain contradictory contents, confusing logic, and incomprehensible phenomena. However, they do not directly judge as unqualified and point out that there are problems in certain areas.
They have to peel back the cocoons to find valuable clues to guide the investigation of the case.
However, the reality is that a large number of data are like a ball of hair wrapped with silk thread, and it is difficult to find the thread that can be taken apart. In the old time and space, there were various statistical tools that could be used, and doubtful points could be analyzed quickly using the tools. However, the Senate
Even the simplest EXCE cannot be provided to naturalized citizens, and relying on manual calculations will undoubtedly increase the difficulty of auditing.
Analyze, record doubts, analyze, record clues... After this operation, more files have been added to the mountain of files. The human brain is not like a computer that can analyze online, nor can it remember all the details.
, all relying on daily meetings for communication and analysis. The low efficiency is understandable.
Although the situation of the audit is not clear, Zheng Mingjiang is not too worried, because the health clinic has not conducted such a thorough and systematic audit, and the other party's fraud must be very clumsy. They don't even know how to cheat, so they can easily discover it.
question.
When they have more experience being audited, they will prepare their accounts diligently in accordance with auditing standards and accounting regulations. Then they will find that the materials submitted are in compliance with regulations, but also reveal something strange. In order to find out the truth, they can only keep going.
extended the audit, expanded the scope of the review, and even clearly noticed that there was a problem with the other party, but could not find evidence and could only watch them escape.
In the final analysis, it may seem like a mess now and you can't figure it out, but in fact the other party has flaws everywhere. As long as you sort out the mess, you can immediately seize the exposed flaws.
After several days of work, Zheng Mingjiang laid out the focus of the next step: “The first is to focus on checking the prescription issuance time, pharmacy dispensing time and Lingao delivery time to see if there is any connection between them; the second is to verify
Compare the total amount of drugs applied for, the total amount received, the total amount of drugs distributed, and the total amount shipped from Lingao to see if there is any gap between them; the third is to check whether there are any prescriptions from non-provincial and Hong Kong general hospitals mixed in the prescriptions. Especially the first one
Three items, everyone must check them carefully!"
The first two, in fact, many problems and clues have been found now, but they are too complicated, and some of them are not necessarily corrupt in nature, but simply the management system is not implemented in place, and it will not be possible to investigate in detail after the passage of time, but the third one is clear
Cheating. As long as it is found that prescriptions from other hospitals are mixed with the prescriptions of the provincial and Hong Kong general hospitals, it can be proved that this is intentional fraud. The relevant chain can be dug out through the issuer of the prescription and the flow of the prescription.
Thanks to the unremitting efforts of the auditors and after several weeks of sorting out, Cheka finally produced a summary report on audit issues, and of course, a thick "list of issues" bound in fifteen volumes.
"Medical records, prescriptions, and account management are chaotic and cannot correspond to each other. Accounting is not done in a timely manner and accounts do not match. These are common problems. The relevant responsible persons themselves do not know where the things have gone. Such loopholes can easily be discovered and exploited.
"Based on the distribution of the allocated drugs, we checked the relevant accounts of the department and pharmacy, and also found many problems. For example, the warehouse registration, the related product number, batch number, and quantity in the bottom link of the receipt did not correspond to the physical items in the warehouse.
, there are even vacancies that are not filled. These drugs do not exist in the hospital's books. In addition, there is a phenomenon within the hospital that the drugs are not registered after being used, resulting in the drugs in the books actually not existing. In addition,
In addition, there is also the problem that after registration, the medicine is returned to the pharmacy department, but it is not re-registered into the warehouse.
"Some patients are admitted to the hospital frequently and prescribed a large amount of medicines, which are much higher than the recommended dosage and treatment period in the diagnosis and treatment guidelines, but there is no consultation record. Some of the patients' names are difficult to identify, and the registered addresses are untrue, and some even
It does not exist in the household registration file at all. The number of inpatients exceeds the number of beds, the number of outpatients far exceeds the number of registered patients, the date of prescription does not match the date when the doctor is on duty, and some are even during the period of leave and overseas study."
Although manual accounting will inevitably lead to confusion, the current audit problems have exceeded the normal tolerance range.
Zheng Mingjiang was aware of all these things. They seemed horrifying, but they were of little value in uncovering the current drugs and could only be used as a direction for future corrections.
The really valuable content is at the back, that is, in the prescription list kept by the pharmacy, there are indeed a large number of prescriptions from outside hospitals.
The amount of these prescriptions from external hospitals is very huge. The auditors have cleared out more than a thousand prescriptions so far. If they were all cleared thoroughly, the number would be even more. However, this number alone was enough to make Zheng Mingjiang stunned.
.
Except for the different serial numbers, these prescription orders are exactly the same as the prescription orders of the Provincial and Hong Kong General Hospital. If you don't compare them with the special serial number stubs, you won't find anything wrong with these prescription orders. They are all genuine.
, it just shouldn’t appear here.
The drugs issued by the pharmacy based on the lists issued by these prescriptions are undoubtedly part of the lost drugs. A rough calculation shows that about 30% of the "fake prescriptions" were obtained from the pharmacy of the Provincial and Hong Kong General Hospital.
of antibiotics, 25 percent opioid-containing drugs and 18 percent other drugs.
It’s no wonder that the Provincial and Hong Kong General Hospital is the top three users of medicines, but it has always had a problem of insufficient medicines. Even Lin Motian was timid in prescribing medicines. One-third of the antibiotics were not used clinically at all! Zheng Ming Jiang Xin
Think about it, the loopholes in our internal management system are really quite big!
There are obvious loopholes in this prescription list. Although each medical institution is distinguished by serial numbers, in actual operation, it is difficult to identify the manual dispensing and accounting. This depends on computers and the Internet. It seems that
In the future, we still need to learn from some old methods and print the name of the relevant medical institution directly on the prescription form to make it clear at a glance.
Even the Provincial and Hong Kong General Hospital, which has senior officials in charge and has the strictest management system, is like this. You can also imagine the situation of other institutions.