The purpose of the report is to assess whether the regions' basis for financial management of the hospitals is adequately based on knowledge of the correlation between resources and activities. The report answers the following questions:
- Are the regions adequately exploiting the potential of the national data on the correlation between resources and activities in their management of the hospitals?
- Are the regions adequately using their own data on the correlation between resources and activities in their management of the hospitals?
It is not considered satisfactory by Rigsrevisionen that the regions' financial management of the hospitals is not adequately based on knowledge of the correlation between resources and activities. The consequence is that the basis upon which the regions make their assessments concerning release of resources for better and/or more treatment for the benefit of the patients lacks transparency.
Rigsrevisionen initiated the study in January 2019.
Read the introduction and conclusion (PDF)