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 huddled together, sighing and scratching their heads and heads from time to time.
The mountains of account books and documents, the dense 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 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, there are quite a lot of files accumulated. Before the establishment of Lingao Pharmaceutical Company, it also handled the wholesale and retail of Lingao medicines. This business started from the day the Provincial and Hong Kong General Hospital opened. When we started doing it, it was still the Ming Dynasty. Drug sales at the Provincial and Hong Kong General Hospital were once the largest revenue item for health clinics. It was not until the Government Affairs Council later required the separation of medicine and the establishment of Lingao Pharmaceutical as its general agent that the Provincial and Hong Kong General Hospital 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 team 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 has barely passed, just like some test papers in the old University of Time and Space were awarded 60 points, not even 0.5 points more or less.
The first problem the verification team will face is to identify the so-called "doctor's body" text. Although Lingao's medical education is poor, it emphasizes the legibility of file writing from the beginning. It doesn't matter if the handwriting is ugly, but it must be clear.
Lin Qiaozhi's medical records in the old days are very clear. However, under heavy work pressure, doctors are more accustomed to using consecutive pens, shorthand symbols, etc. to reduce the pressure of work, and over time it becomes 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 deliberately use cursive and other fonts to show off their skills because they have received traditional education. Of course, not all doctors are synonymous with the Book of Heaven. For example, Fu Shan is also a calligrapher, but it is a pity that he has not yet entered the bowl of the Senate.
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 the 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 though schools and teaching elders have repeatedly emphasized it, the instinctive reaction of naturalized people is to find it "troublesome." It was only through many bloody accidents that the factories of the Senate taught the naturalized people what it meant to operate according to the work instructions. Therefore, most ledgers never reach the point where details need to be checked because they simply don’t have the details. It can be seen at a glance that a large part of the medical records, prescriptions and accounts were rushed out after Zheng Mingjiang notified him that he wanted to audit the accounts, and they have almost no value for verification.
"These will all be treated as non-traceable, no original records, and 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 have contradictory contents, confusing logic, and incomprehensible phenomena. However, they do not directly judge the files as unqualified and point out that there are problems in certain areas. It is necessary to peel off the cocoon to find valuable clues to guide the detection of the case.
However, the reality is that a large amount of data is like a ball of hair tangled with silk threads, and it is difficult to find the threads that can be untied. There are also various statistical tools that can be used in the old time and space, and doubtful points can be analyzed quickly using the tools. However, the Senate cannot provide even the simplest EXCE to naturalized citizens, and relying on manual calculations undoubtedly increases the difficulty of auditing.
Analyze, record doubts, analyze, record clues... After this operation, more files were 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. It relies on meetings every day to communicate and analyze. The inefficiency 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. The other party's fraud must be very clumsy. They don't even know how to make fraud. They can easily discover it. question.
Once they have more experience being audited, they will prepare their accounts diligently in accordance with auditing standards and accounting regulations. When the time comes, they will find that the materials submitted are in compliance with regulations, but also reveal something strange. In order to find out the truth, we can only continue to extend the audit and expand the scope of the review. We even clearly noticed that there was a problem with the other party, but could not find any evidence and could only watch them escape.
In the final analysis, it may seem like a mess and there is no clue, but in fact the other party has flaws everywhere. As long as the mess is sorted out, 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 so far, 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 from the provincial and Hong Kong general hospitals, it can be proved that this is intentional fraud. Relevant chains can be dug out through the issuer of prescriptions and the flow of prescriptions.
Thanks to the unremitting efforts of the auditors and after several weeks of sorting out, Cheka finally produced a summary report of 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 the accounting items are inconsistent. These are common problems. The relevant responsible persons themselves do not know where the things have gone. Such loopholes are easily 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 related product number, batch number, and quantity in the warehouse registration and receipt bottom link 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 of returning drugs to the pharmacy department after registration, but not re-registering them into the warehouse.
"Some patients are frequently admitted to hospital 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 are no consultation records. Some of the patients' names are blurred and difficult to identify, and the registered addresses are untrue, and some are even in the hospital. It simply does not exist in the household registration file. The number of inpatients exceeds the number of beds, the number of outpatients far exceeds the number of registered patients, and the date of prescription does not match the doctor's duty date, and some even occur during leave and overseas training."
Although manual accounting is bound to cause confusion, the current audit problems have exceeded the normal tolerance range.
Zheng Mingjiang was aware of these things. They seemed horrifying, but they were of little value to cracking the current drug case and could only be used as a direction for future corrections.
The really valuable content is later, that is, in the prescription lists 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 alone have cleared more than a thousand prescriptions so far. If they were all cleaned up thoroughly, the number would be even greater. However, this number alone was enough to make Zheng Mingjiang stunned.
Except for the serial numbers, these prescriptions are exactly the same as the prescriptions from 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 prescriptions. They are all genuine. , just shouldn't appear here.
The drugs distributed by pharmacies based on the lists issued by these prescriptions are undoubtedly part of the lost drugs. A rough calculation showed that about 30% of the antibiotics, 25% of the opioid-containing drugs and 18% of other drugs were obtained from the pharmacy of the Provincial and Hong Kong General Hospital with "fake prescriptions".
It’s no wonder that the Provincial and Hong Kong General Hospital is one of 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 antibiotic drugs are not used clinically at all! Zheng Mingjiang thought to himself, the loopholes in our internal management system are really not small!
There are obvious loopholes in this prescription form. Although each medical institution is distinguished by serial numbers, in actual operations, manual dispensing and accounting are difficult to identify. This depends on computers and the Internet. It seems that we will still need to learn from some old methods in the future 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.
(End of chapter)
