type: other

jurisdiction: US

text: b' DEPARTMENT OF HEALTH & HUMAN SERVICES OFFICE OF INSPECTOR GENERAL\n\n Washington, D.C. 20201\n\n\n\n\nAugust 18, 2010\n\nTO: Mary Wakefield, Ph.D., R.N.\n Administrator\n Health Resources and Services Administration\n\n\nFROM: /Lori S. Pilcher/\n Assistant Inspector General for Grants, Internal Activities,\n and Information Technology Audits\n\n\nSUBJECT: Results of Limited Scope Review of Northwest Health Services, Inc.\n (A-07-10-03142)\n\n\nThe attached final report provides the results of our review of Northwest Health Services, Inc.\nThis review is part of an ongoing series of reviews performed by the Office of Inspector General\n(OIG) to provide oversight of funds provided by the American Recovery and Reinvestment Act\nof 2009, P.L. No. 111-5 (Recovery Act).\n\nSection 8L of the Inspector General Act, 5 U.S.C. App., requires that the OIG post its publicly\navailable reports on the OIG Web site. Accordingly, this report will be posted at\nhttp://oig.hhs.gov.\n\nIf you have any questions or comments about this report, please do not hesitate to call me at\n(202) 619-1175 or through email at Lori.Pilcher@oig.hhs.gov. We look forward to receiving\nyour final management decision within 6 months. Please refer to report number A-07-10-03142\nin all correspondence.\n\n\nAttachment\n\x0cDepartment of Health & Human Services\n OFFICE OF\n INSPECTOR GENERAL\n\n\n\n\n RESULTS OF\n LIMITED SCOPE REVIEW OF\n NORTHWEST HEALTH\n SERVICES, INC.\n\n\n\n\n Daniel R. Levinson\n Inspector General\n\n August 2010\n A-07-10-03142\n\x0c Office of Inspector General\n http://oig.hhs.gov\n\n\n\nThe mission of the Office of Inspector General (OIG), as mandated by Public Law 95-452, as amended, is\nto protect the integrity of the Department of Health & Human Services (HHS) programs, as well as the\nhealth and welfare of beneficiaries served by those programs. This statutory mission is carried out\nthrough a nationwide network of audits, investigations, and inspections conducted by the following\noperating components:\n\nOffice of Audit Services\n\nThe Office of Audit Services (OAS) provides auditing services for HHS, either by conducting audits with\nits own audit resources or by overseeing audit work done by others. Audits examine the performance of\nHHS programs and/or its grantees and contractors in carrying out their respective responsibilities and are\nintended to provide independent assessments of HHS programs and operations. These assessments help\nreduce waste, abuse, and mismanagement and promote economy and efficiency throughout HHS.\n\nOffice of Evaluation and Inspections\nThe Office of Evaluation and Inspections (OEI) conducts national evaluations to provide HHS, Congress,\nand the public with timely, useful, and reliable information on significant issues. These evaluations focus\non preventing fraud, waste, or abuse and promoting economy, efficiency, and effectiveness of\ndepartmental programs. To promote impact, OEI reports also present practical recommendations for\nimproving program operations.\n\nOffice of Investigations\nThe Office of Investigations (OI) conducts criminal, civil, and administrative investigations of fraud and\nmisconduct related to HHS programs, operations, and beneficiaries. With investigators working in all 50\nStates and the District of Columbia, OI utilizes its resources by actively coordinating with the Department\nof Justice and other Federal, State, and local law enforcement authorities. The investigative efforts of OI\noften lead to criminal convictions, administrative sanctions, and/or civil monetary penalties.\n\nOffice of Counsel to the Inspector General\nThe Office of Counsel to the Inspector General (OCIG) provides general legal services to OIG, rendering\nadvice and opinions on HHS programs and operations and providing all legal support for OIG\xe2\x80\x99s internal\noperations. OCIG represents OIG in all civil and administrative fraud and abuse cases involving HHS\nprograms, including False Claims Act, program exclusion, and civil monetary penalty cases. In\nconnection with these cases, OCIG also negotiates and monitors corporate integrity agreements. OCIG\nrenders advisory opinions, issues compliance program guidance, publishes fraud alerts, and provides\nother guidance to the health care industry concerning the anti-kickback statute and other OIG enforcement\nauthorities.\n\x0c Notices\n\n\n THIS REPORT IS AVAILABLE TO THE PUBLIC\n at http://oig.hhs.gov\n\n Section 8L of the Inspector General Act, 5 U.S.C. App., requires\n that OIG post its publicly available reports on the OIG Web site.\n\nOFFICE OF AUDIT SERVICES FINDINGS AND OPINIONS\n\n The designation of financial or management practices as\n questionable, a recommendation for the disallowance of costs\n incurred or claimed, and any other conclusions and\n recommendations in this report represent the findings and\n opinions of OAS. Authorized officials of the HHS operating\n divisions will make final determination on these matters.\n\x0c EXECUTIVE SUMMARY\n\nBACKGROUND\n\nThe Health Centers Consolidation Act of 1996 (P.L. No. 104\xe2\x80\x93299) consolidated the Health\nCenter Program under Section 330 of the Public Health Service Act (PHS Act), codified at\n42 U.S.C. \xc2\xa7 254(b). Pursuant to 42 U.S.C. \xc2\xa7 254(b), the Health Center Program is a national\nprogram designed to provide comprehensive primary health care services to medically\nunderserved populations through planning and operating grants to health centers. Within the\nU.S. Department of Health & Human Services, the Health Resources and Services\nAdministration (HRSA) administers the Health Center Program. The HRSA health centers are\ncommunity-based and patient-directed organizations that serve populations with limited access\nto health care.\n\nUnder the American Recovery and Reinvestment Act of 2009, P.L. No. 111-5 (Recovery Act),\nenacted February 17, 2009, HRSA received $2.5 billion, including $2 billion to expand the\nHealth Center Program to serve more patients, stimulate new jobs, and meet the significant\nincrease in demand for primary health care services among the Nation\xe2\x80\x99s uninsured and\nunderserved populations. These appropriations included $500 million for grants to health\ncenters, $1.5 billion for health center construction, renovation, and equipment and for the\nacquisition of health information technology systems, and $500 million to address health\nprofessions workforce shortages. HRSA made available four types of Recovery Act grants to\nhealth centers: new access points, increased demand for services (IDS), facilities investment\nprogram, and capital improvement program (CIP). Recovery Act grants were provided to both\nnew and existing health centers; moreover, a center was permitted to receive more than one type\nof grant.\n\nEstablished in 1983, Northwest Health Services, Inc. (NHS), is a Federally-Qualified Health\nCenter located in northwest Missouri. It currently serves over 30,000 patients in northwest\nMissouri and northeast Kansas at 16 service sites covering 10 counties. NHS offers medical\nservices including family practice, pediatrics, internal medicine, radiology, laboratory services,\ndental services, pharmacy services, and mental health services.\n\nOn March 13, 2009, NHS applied for Recovery Act IDS grant funding in the amount of\n$372,847 to hire three key staff positions (one physician and two nurses) as well as two part-time\nstaff positions. According to NHS\xe2\x80\x99s IDS grant application, the funding would also enable NHS\nto provide access to approximately an additional 1,500 residents of Buchanan County, Missouri,\nwho are uninsured, underinsured, or enrolled in government assistance programs. On\nMarch 27, 2009, HRSA awarded NHS an IDS grant in the amount of $372,847.\n\nOn June 2, 2009, NHS applied for Recovery Act CIP grant funding in the amount of $1,250,090\nto purchase a mobile dental vehicle and to bring telehealth services to two rural locations and one\nurban location. According to NHS\xe2\x80\x99s CIP grant application, the funding would benefit clinic staff\nand patients by creating safer, updated clinics, thereby enhancing access to quality health care.\nOn June 25, 2009, HRSA awarded NHS a CIP grant in the amount of $1,250,090.\n\n i\n\x0cOBJECTIVE\n\nOur objective was to assess NHS\xe2\x80\x99s financial viability, capacity to manage and account for\nFederal funds, and capability to operate a community health center in accordance with Federal\nregulations.\n\nRESULTS OF REVIEW\n\nBased on our assessment, we believe NHS is financially viable, has the capacity to manage and\naccount for Federal funds, and is capable of operating its health center in accordance with\nFederal regulations. However, we identified several weaknesses in NHS\xe2\x80\x99s financial\nmanagement: lack of written cash management policies and procedures; lack of procurement\nprocedures for solicitation of services; incomplete procurement policies and procedures for\ncompetitive bidding; and incomplete inventory record.\n\nRECOMMENDATION\n\nWhen monitoring the Recovery Act funds, we recommend that HRSA consider the information\npresented in this report in assessing NHS\xe2\x80\x99s ability to account for and manage Federal funds and\nto operate a community health center in accordance with Federal regulations.\n\nAUDITEE COMMENTS\n\nIn written comments on our draft report, NHS did not directly agree or disagree with our\nfindings. NHS\xe2\x80\x99s comments provided more detailed information on the corrective actions that\nNHS had implemented or is planning to implement.\n\nNHS\xe2\x80\x99s comments are included in their entirety as the appendix.\n\nOFFICE OF INSPECTOR GENERAL RESPONSE\n\nNothing in NHS\xe2\x80\x99s written comments caused us to change either our findings or our\nrecommendation to HRSA. The corrective actions described in NHS\xe2\x80\x99s comments were\nconsistent with and relevant to our findings. Therefore, we maintain that those findings and the\nrecommendation, as stated in our draft report, remain valid.\n\n\n\n\n ii\n\x0c TABLE OF CONTENTS\n\n Page\n\nINTRODUCTION......................................................................................................................1\n\n BACKGROUND .............................................................................................................1\n The Health Center Program .................................................................................1\n Northwest Health Services, Inc............................................................................1\n Requirements for Federal Grantees .....................................................................2\n\n OBJECTIVE, SCOPE, AND METHODOLOGY ...........................................................2\n Objective ..............................................................................................................2\n Scope ....................................................................................................................2\n Methodology ........................................................................................................3\n\nFINDINGS AND RECOMMENDATION...............................................................................3\n\n WEAKNESSES IN POLICIES AND PROCEDURES\n AND ASSET MANAGEMENT .................................................................................4\n Lack of Written Cash Management Policies and Procedures ..............................4\n Lack of Procurement Procedures for Solicitation of Services .............................4\n Incomplete Procurement Policies and Procedures for Competitive Bidding.......5\n Incomplete Inventory Record ..............................................................................5\n\n RECOMMENDATION ...................................................................................................5\n\n AUDITEE COMMENTS\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6.\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa66\n\n OFFICE OF INSPECTOR GENERAL RESPONSE\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6.\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6\xe2\x80\xa6..6\n\nAPPENDIX\n\n AUDITEE COMMENTS\n\n\n\n\n iii\n\x0c INTRODUCTION\n\nBACKGROUND\n\nThe Health Center Program\n\nThe Health Centers Consolidation Act of 1996 (P.L. No. 104\xe2\x80\x93299) consolidated the Health\nCenter Program under Section 330 of the Public Health Service Act (PHS Act), codified at\n2 U.S.C. \xc2\xa7 254(b). Pursuant to 42 U.S.C. \xc2\xa7 254(b), the Health Center Program is a national\nprogram designed to provide comprehensive primary health care services to medically\nunderserved populations through planning and operating grants to health centers. Within the\nU.S. Department of Health & Human Services (HHS), the Health Resources and Services\nAdministration (HRSA) administers the Health Center Program.\n\nThe Health Center Program provides grants to nonprofit private or public entities that serve\ndesignated medically underserved populations and areas, and vulnerable populations composed\nof migrant and seasonal farm workers, the homeless, and residents of public housing. Health\ncenters funded by HRSA are community-based and patient-directed organizations meeting the\ndefinition of \xe2\x80\x9chealth center\xe2\x80\x9d under 42 U.S.C. \xc2\xa7 254(b).\n\nUnder the American Recovery and Reinvestment Act of 2009, P.L. No. 111-5 (Recovery Act),\nenacted February 17, 2009, HRSA received $2.5 billion, including $2 billion to expand the\nHealth Center Program to serve more patients, stimulate new jobs, and meet the significant\nincrease in demand for primary health care services among the Nation\xe2\x80\x99s uninsured and\nunderserved populations. These appropriations included $500 million for grants to health\ncenters, $1.5 billion for health center construction, renovation, and equipment and for the\nacquisition of health information technology systems, and $500 million to address health\nprofessions workforce shortages. HRSA made available four types of Recovery Act grants to\nhealth centers: new access points, increased demand for services (IDS), facilities investment\nprogram, and capital improvement program (CIP). Recovery Act grants were provided to both\nnew and existing health centers; moreover, a center was permitted to receive more than one type\nof grant.\n\nNorthwest Health Services, Inc.\n\nEstablished in 1983, Northwest Health Services, Inc. (NHS), is a Federally-Qualified Health\nCenter located in Northwest Missouri. It currently serves over 30,000 patients in northwest\nMissouri and northeast Kansas at 16 service sites covering 10 counties. NHS offers medical\nservices including family practice, pediatrics, internal medicine, radiology, laboratory services,\ndental services, pharmacy services, and mental health services.\n\nOn March 13, 2009, NHS applied for Recovery Act IDS grant funding in the amount of\n$372,847 to hire three key staff positions (one physician and two nurses) as well as two part-time\nstaff positions. According to NHS\xe2\x80\x99s IDS grant application, the funding would also enable NHS\nto provide access to approximately an additional 1,500 residents of Buchanan County, Missouri,\n\n 1\n\x0cwho are uninsured, underinsured, or enrolled in government assistance programs. On\nMarch 27, 2009, HRSA awarded NHS an IDS grant in the amount of $372,847.\n\nOn June 2, 2009, NHS applied for Recovery Act CIP grant funding in the amount of $1,250,090\nto purchase a mobile dental vehicle and to bring telehealth services to two rural locations and one\nurban location. According to NHS\xe2\x80\x99s CIP grant application, the funding would benefit clinic staff\nand patients by creating safer, updated clinics, thereby enhancing access to quality health care.\nOn June 25, 2009, HRSA awarded NHS a CIP grant in the amount of $1,250,090.\n\nRequirements for Federal Grantees\n\nNonprofit organizations that receive HRSA funds must comply with Federal cost principles\nfound at 2 CFR pt. 230, Cost Principles for Non-Profit Organizations (formerly Office of\nManagement and Budget (OMB) Circular A-122). In addition, 42 U.S.C. \xc2\xa7 254(b) defines\nrequirements for health centers under the Health Center Program.\n\nThe Standards for Financial Management Systems, found at 45 CFR \xc2\xa7 74.21, establish\nregulations for grantees to maintain financial management systems. Grantees\xe2\x80\x99 financial\nmanagement systems must provide for accurate, current, and complete disclosure of the financial\nresults of each HHS-sponsored project or program (45 CFR \xc2\xa7 74.21(b)(1)); must ensure that\naccounting records are supported by source documentation (\xc2\xa7 74.21(b)(7)); and must provide\neffective control over and accountability of all funds, property, and other assets so that recipients\nadequately safeguard all such assets and assure they are used solely for authorized purposes\n(\xc2\xa7 74.21(b)(3)). Grantees also must have written procedures for determining the reasonableness,\nallocability, and allowability of costs in accordance with the provisions of the applicable Federal\ncost principles and the terms and conditions of the award (\xc2\xa7 74.21(b)(6)).\n\nIn addition, grantees must establish written procurement procedures that include certain\nprovisions as set forth in 45 CFR \xc2\xa7 74.44. Federal regulations also require grantees to deposit\nand maintain advances of Federal funds in insured accounts whenever possible (45 CFR\n\xc2\xa7 74.22(i)(2)).\n\nOBJECTIVE, SCOPE, AND METHODOLOGY\n\nObjective\n\nOur objective was to assess NHS\xe2\x80\x99s financial viability, capacity to manage and account for\nFederal funds, and capability to operate a community health center in accordance with Federal\nregulations.\n\nScope\n\nWe conducted a limited review of NHS\xe2\x80\x99s financial viability, financial management system, and\nrelated policies and procedures. Therefore, we did not perform an overall assessment of NHS\xe2\x80\x99s\ninternal control structure. Rather, we performed limited tests and other auditing procedures on\nNHS\xe2\x80\x99s financial management system to assess its ability to administer federally funded projects.\n 2\n\x0cWe performed our fieldwork at NHS\xe2\x80\x99s administrative office in St Joseph, Missouri, during\nJanuary 2010.\n\nMethodology\n\nTo accomplish our objective, we:\n\n \xe2\x80\xa2 reviewed relevant Federal laws, regulations, and guidance, to include HRSA program and\n policy announcements;\n\n \xe2\x80\xa2 obtained and reviewed NHS\xe2\x80\x99s HRSA grant application packages and supporting\n documentation;\n\n \xe2\x80\xa2 interviewed NHS personnel to gain an understanding of its accounting systems and\n internal controls;\n\n \xe2\x80\xa2 reviewed NHS\xe2\x80\x99s fiscal procedures related to accounting documentation and preparation\n of financial reports;\n\n \xe2\x80\xa2 reviewed NHS\xe2\x80\x99s financial statements for fiscal years (FY) 2006 through 2010;\n\n \xe2\x80\xa2 reviewed NHS\xe2\x80\x99s IRS Forms 990 and supporting documentation for FYs 2006 through\n 2008;\n\n \xe2\x80\xa2 performed ratio analyses of NHS\xe2\x80\x99s financial statements;\n\n \xe2\x80\xa2 reviewed NHS\xe2\x80\x99s independent audits for FYs 2006 through 2010;\n\n \xe2\x80\xa2 reviewed NHS\xe2\x80\x99s by-laws;\n\n \xe2\x80\xa2 reviewed minutes from NHS\xe2\x80\x99s Board of Director meetings; and\n\n \xe2\x80\xa2 discussed the results of our review with NHS officials on March 26, 2010.\n\nWe conducted this performance audit in accordance with generally accepted government\nauditing standards. Those standards require that we plan and perform the audit to obtain\nsufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions\nbased on our audit objectives. We believe that the evidence obtained provides a reasonable basis\nfor our findings and conclusions based on our audit objective.\n\n FINDINGS AND RECOMMENDATION\n\nBased on our assessment, we believe NHS is financially viable, has the capacity to manage and\naccount for Federal funds, and is capable of operating its health center in accordance with\nFederal regulations. However, we identified several weaknesses in NHS\xe2\x80\x99s financial\n\n 3\n\x0cmanagement: lack of written cash management policies and procedures; lack of procurement\nprocedures for solicitation of services; incomplete procurement policies and procedures for\ncompetitive bidding; and incomplete inventory record.\n\nWEAKNESSES IN POLICIES AND PROCEDURES\nAND ASSET MANAGEMENT\n\nLack of Written Cash Management Policies and Procedures\n\nPursuant to 45 CFR \xc2\xa7 74.21(b)(3), grantees\xe2\x80\x99 financial management systems must provide\neffective control over and accountability of all funds, property, and other assets so that recipients\nadequately safeguard all such assets and assure they are used solely for authorized purposes. In\naddition, pursuant to 45 CFR \xc2\xa7 74.22(i)(2), grantees are required to deposit and maintain\nadvances of Federal funds in insured accounts whenever possible. FDIC policy states that\ndeposits owned by a corporation, partnership, or unincorporated association are insured up to\n$250,000 at a single bank.\n\nAlso, pursuant to 45 CFR \xc2\xa7 74.21(b)(6), grantees also must have written procedures for\ndetermining the reasonableness, allocability and allowability of costs in accordance with the\nprovisions of the applicable Federal cost principles and the terms and conditions of the award.\n\nNHS did not have written policies and procedures that would provide effective control over and\naccountability of all funds, property, and other assets. Specifically, NHS did not have written\npolicies and procedures to ensure that the receipts and deposits of miscellaneous income were\nadequately documented. Funds that are not adequately safeguarded can be used for unauthorized\npurposes.\n\nIn addition, NHS did not have written cash management policies and procedures to ensure that\ncash balances did not exceed federally insured limits. Funds that exceed FDIC limits are subject\nto an increased risk of loss in the event of a bank failure.\n\nFurthermore, NHS did not have written policies and procedures to determine the reasonableness,\nallocability, and allowability of costs, such as expenses associated with gifts or luncheons, in\naccordance with applicable cost principles. A cash management system whose policies and\nprocedures do not adequately allocate funds may encourage unacceptable use of Federal grant\nand contract funds.\n\nLack of Procurement Procedures for Solicitation of Services\n\nPursuant to 45 CFR \xc2\xa7 74.44 (a)(3)(i), (ii), and (iv), grantees are required to establish written\nprocurement procedures, which require solicitations for goods and services to provide a clear and\naccurate description of the technical requirements for the material, the product or service to be\nprocured, the requirements which the bidder/offeror must fulfill and all other factors to be used\nin evaluating bids or proposals, and the specific features of \xe2\x80\x9cbrand name or equal\xe2\x80\x9d descriptions\nthat bidders are required to meet when such items are included in the solicitation.\n\n 4\n\x0cNHS retained the services of several consultants to provide recruitment, attorney services,\ninformation technology services, and auditor services. NHS did not have written procedures to\nensure that the consultants were the most qualified to perform the services required by NHS at a\nreasonable fee. Therefore, material, products, or services that are purchased by NHS at the\nconsultants\xe2\x80\x99 recommendation may not meet a clear and accurate description of requirements.\n\nIncomplete Procurement Policies and Procedures for Competitive Bidding\n\nPursuant to NHS Administrative Policy AF-22, Procurement and Purchasing:\n\n NHS shall use competitive bidding whenever possible and practical. Informal\n competitive pricing shall be used when reasonable and feasible. NHS shall\n comply with all requirements, laws and regulations regarding purchases and\n expenditures including, but not limited to, Section 330 of the Public Health\n Services Act, OMB Circulars A-110 and A-1 and the Internal Revenue Code.\n Exceptions to this policy must be approved by the Chief Executive Officer and be\n documented for file.\n\nNHS had generalized written policies and procedures concerning competitive bidding, but these\npolicies and procedures were incomplete as to the precise measures to be employed. In practice,\nNHS used a three-minimum bid process for procurement actions, but this process had not been\nincluded in its policies and procedures. The absence of this level of detail could lead to a\nmiscommunication of NHS policies and procedures which could, in turn, increase the chances of\nimproper procurements of goods and services.\n\nIncomplete Inventory Record\n\nPursuant to 45 CFR \xc2\xa7 74.21(b)(3), grantees\xe2\x80\x99 financial management systems must provide\neffective control over and accountability of all funds, property, and other assets so that recipients\nadequately safeguard all such assets and assure they are used solely for authorized purposes. In\naddition, 45 CFR \xc2\xa7\xc2\xa7 74.34(f)(3) and 74.44(a) require grantees to establish written procurement\nprocedures and to maintain inventory control systems and take periodic physical inventory of\ngrant-related equipment.\n\nThe NHS inventory record lacks valid details such as information on the sources of items of\nproperty; explanations of whether the title for each piece of property vests in the grantee or in the\nFederal Government; and additional information such as prices, condition, and the disposal of\nproperty. Not adequately recording all assets could cause a delay or inability to detect\nmisappropriation of assets by theft or fraud.\n\nRECOMMENDATION\n\nWhen monitoring the Recovery Act funds, we recommend that HRSA consider the information\npresented in this report in assessing NHS\xe2\x80\x99s ability to account for and manage Federal funds and\nto operate a community health center in accordance with Federal regulations.\n\n 5\n\x0cAUDITEE COMMENTS\n\nIn written comments on our draft report, NHS did not directly agree or disagree with our\nfindings. NHS\xe2\x80\x99s comments provided more detailed information on the corrective actions that\nNHS had implemented or is planning to implement.\n\nNHS\xe2\x80\x99s comments are included in their entirety as the appendix.\n\nOFFICE OF INSPECTOR GENERAL RESPONSE\n\nNothing in NHS\xe2\x80\x99s written comments caused us to change either our findings or our\nrecommendation to HRSA. The corrective actions described in NHS\xe2\x80\x99s comments were\nconsistent with and relevant to our findings. Therefore, we maintain that those findings and the\nrecommendation, as stated in our draft report, remain valid.\n\n\n\n\n 6\n\x0cAPPENDIX\n\x0c Pagelof8\n\n\n APPENDIX: AUDITEE COMMENTS \n\n\n\n\n\n e, - .,\n 2303 Village Drive\n NORTHWEST HEALTH SERVICES INC Sl Joseph, MO 64506-4954\n\n"",\n\n\n\n\n July 13, 2010\n - . lid\n PO Box 8612\n Sl Joseph, Me 6450U612\n Phone (816) 271-8261\n Fax (816) 232-8421\n\n\n\n\n Report Number: A-07-1Q-01l 42\n\n Patrick J. Cogley \n\n Region al Inspector General for Audit Services \n\n Region VI! \n\n 601 East 12\'" Street \n\n Room 042 9 \n\n Kansas City, Missouri 64106 \n\n\n\n\n Dear Mr. Cogley:\n\n As request ed by you In your letter dated July 9, 2010 the following are our comments on you r findings\n and recommendations per Report Number A.(I7\xc2\xb710.(13 142.\n\n Lack of Written Cash Management Poli cies and Procedures:\n\n Finding: NHS did not have a written policies and procedures to ensure that the receipts and deposi t s of\n miscellaneous Income were adequately documented.\n\n Response: NWH did have a policy and procedure, AF -20 Revenue and Expense Re<:ogn ition, but lacked\n specific language concerning Miscellaneous Revenue . Since the audit an upda ted policy was Board\n approved dated Apri l 8, 2010 Wit h the following additional language, ~M is.cell aneous revenue will be\n recognized when received unless such amount is easily deter mine d and reaso nably collectible.\n Miscellaneous revenue could include well baby clinic rece ipts, property ren t al Income, donations,\n interest income, etc. The receipt will be d osed to the general ledger t hat is most appropria t e for the\n reven ue .~ See attached policy AF-20\n\n Findi ng: NHS did not have w ritten cash managemen t policies and procedu res to ensure tha t cash \n\n balances did not exceed federally Insured limits. \n\n\n Response : NHS did not have an Investment policy. Board approved investmen t policy dated April 8,\n 2010 addressing t he insured limits. See attached policy AF-06.\n\n Findi ng: NHS did not have written policies and procedures 10 det erm ine the reasonableness, allocability,\n and alio wabiJi! y of costs, such as e~penses associated w ith gil ts or luncheons, in accordance w ith\n applicable cost principles.\n\x0c Page2of8\n\n\n\n\n Finding: NHS did not have written policies and procedures to determine t he reasonableness, allocability,\n and allowabili ty of costs, such as e~penses associated with gifts or luncheons, In accordance with\n applicable cost principles.\n\n Response: NHS will research and develop an appropriate policy and procedure to address this finding\n and receive Board approval.\n\n Lack of Proc urement Procedures of SQlidtalion of Services\n\n Findi ng: NHS did not have written procedures to ensure that the consultants were the most qualified t o\n perform the services required by NHS at a reasonable fee.\n\n Response : NHS w ill research and develop a procedure to address this finding and receive Board\n approval.\n\n Incomplete Procurement Policies and Procedures for Competitive Bidding\n\n Fin ding: NHS had generalized written policies and procedures concerning competitive bidding, but these\n policies and procedures were incomple te as to the precise measures to be employed.\n\n Response : As previously mentioned, NHS does have a Procurement policy (AF\xc2\xb722) but according to the\n findings lack speCifici t y on the process. NHS w ill include in the current policy more speci fics to address\n the find ings and receive Board approval.\n\n Incomplete Inventory Record\n\n f inding: NHS inventory record lacks valid details such as information on the sources of items of \n\n property; e~planations of whethe r the t itle for each piece of property vests in the grantee or in the \n\n Federal Government; and the disposal of property. \n\n\n Response: AF\xc2\xb712 Fi~ed Asset policy addresses the costs, disposals and physical inventories . The policy\n and the inventory does lack the specifics of the vest ing of the property and the condition of the\n proper\\V. NHS will review the fin ding in more detail and receive advice on how to address t his finding.\n See attached AF \xc2\xb7 12 policv.\n\n If I can answer aroy questioros concemirog our response or you need further information please con t act\n me at 816\xc2\xb7211\xc2\xb78264 or via email at benernsl@nwhe~lth \xc2\xb7$erv ice s.orB .\n\n\n SincerelV.\nData Redact ed by DIG\n\n Ben Ernst,\n CEO\n\n (3) Enclosures \n\n Policies & Procedures: AF\xc2\xb706; AF\xc2\xb712; AF\xc2\xb7 20 \n\n\x0c Page30fS\n\n\n\n\nNorthwest Health Services, Inc. Administrative Policy\n NO. AF-06\n\nTITLE:\n 7)\n\n ~\xc2\xa5j;TA;,m\n I\nDEPARTMENT:\nAPPRO VED BY:\n 1 >iCr,.v)\n t;iS B\'Vo\n \'Y,U\n DIG\n IG\xc2\xad i\nBOARD PRESIDENT:\nORIGINATED BY:\nREVI SED BY:\nEFFECTIVE OATE: April 08, 2010\nSUPERSEDES DATE:\n\n\n\n PURPOSE:\n\n The objective 01 the investment policy of Northwest Health Services. Inc. is to provide as\n reasonable rate of return on investments as Is consistent with prudent investment risk\n while providing adequate liquidity to meet the organization\'s requ irements.\n\n POLICY:\n\n The fimmcc and Audit Commillcc on a regular basis should review investment activity. \n\n When held in a commercial bank. investmoots of Northwest Health Services, Inc. should \n\n not exceed 5250,000 in anyone institution for fedeml insurances purposes. \n\n Accounts such as interest-bearing checking accounts. money mar1<.et accounts, \n\n certificates 01 deposit, investment-grade commercial paper, and governmental securities \n\n are to be the primary investments. Investment in any other type of investment vehicle \n\n requires prior approval by the finance and audit comminee. \n\n A current list 01 financial insHlulions approved as depositories for investment ~ II be kept \n\n on file and updated regu larly by the finance and audit committee. \n\n \xe2\x80\xa2 All securities are to be written in the name of Northwest Health Services, Inc.\n\n\n\n\nThis policy and procedvre shall be periodically reviewed and vpdate d consisten t with the\nreQvirements and standards established by the Board of Directors and by Northwest Health\nSarvices, Inc. management. Federal snd Stsle law and regvlaUons, and applicable accrediting and\nreview organiz ation s.\n\n\n\n\n AF-06- 1.1\n\x0c Page4of8\n\n\n\n\nNORTHWEST HEALTH SERVICES , INC. ADMINISTRATIVE POLICY\n NO. AF-12\n\nTITLE : \t F~XED A~ETS .....--....\nDEPARTMENT: Fmance! ( ) /\n DATA REDACTED BY DIG\nAPPROVED BY:\n\n\nORIGINATED BY:\nEFFECTIVE DATE: 06124/10\nSUPERSEDES DATE: 6123110\n\n\nPURPOSE:\n\nFurniture. fixtures. medical equipment. computer. and other off ice equipment (known as\nFixed Assets) are an important part 01 the overall service provided to patients. The\nCen ter has an obligation to safeguard these asse ts against loss or damage during the\nlife of the assets. Additionally. the Center must maintain lixed assets in gOOd repair Iii\nfor their intended use. Staff needs to be trained in the proper use of equipment 10\nminimize Ihe risk of injury to patients and stall.\n\nPOLICY:\n\nAll Fixed Assets (see definition) of the Center shall be acquired in accordance with Ihe\nPurchasing and Procurement Policy. Upon acquisition. each asset will be tagged with\nan identifying number and logged into the fixed asset system with an indication of its\nphysical 10caHon. The Center shalt assure that all assets are maintained in proper\nworking order and that staff are trained in p roper operations.\n\nAll lixed assets must be insured or otherwise protected against risk 01 loss. Computer\nand other equipment as required must be listed and specifically insured. The Center\nshall pertorm a physical inventory of all fi ~ ed asse ts at least annually. reconciling any\nvariances from the fixed asset data base.\n\nAll assels shall be depreciated according to Ihe AHA depreciation guidelines, unless\notherwise justified. Obsolele or assets no longer used should be written 011 and\ndisposed 01 by: t) Donation to another non-proHI organization: 2) oHered for sale to staff\nand/or the ge neral public: or 3) destroyed according 10 local o rdinances.\n\nAPPROVALS:\n\n \xe2\x80\xa2 \t Approval for Fi,lCcd Asset acquisitions is detailed in Ihe policy tilled \xc2\xb7 Purchaslng\n and Procurement".\n \xe2\x80\xa2 \t The Controller Shall dete rmine the designation of purchased goods as a Fixed\n As sel and determine the proper asset ca tegory and useful life.\n \xe2\x80\xa2 \t The Board of Directors shall approve disposals 01 assets with a book value 01\n $25,000.00 or more,\n\nDEFINITIONS\n\x0c PageSofS\n\n\n\n\n Po licies & Procedu res NORTHWEST HEALTH SERVICES. INC. AdmiJlCslralivc Policy: \n\n Fi~ed Assets No. AF\xc2\xb712 \n\n\n\n\n)\n 1. \t Fixed Assel: An asset such as equipment or furnish ings wi th a useful life of\n more than one year,\n\n 2. \t Usefu l Lile: The period of time thaI an asset will provide uti lity or service for its\n intended use,\n\n 3. \t Capitalized (Depreciable) Fixed Asset: An asset (or a group of like assets)\n with the same useful life with an original cost of $1 ,500.00 or more.\n\n 4. \t Group of Like Ass ets: Assets of the same type (Le. waiting room chairs) with\n the same usetullite with an aggregate original cost of $1,500.00 or more, but an\n individual cost less than ~500.00.\n\n 5. \t Original Cost: The total cost of placing an asset into service. including the\n invoice price, freight, installation costs, and other fees needed to use the asset\n for its intended purpose.\n\n Fi xed Asset Categories:\n Land: Land and improvements held for operations purposes, but not\n land held for investment purposes\n Building and Improvements: Buildings and improvements, such as\n parking lois. held for operations purposes, but nol including buildings held\n for investments.\n) Medical Equipment : Equipmenl and instruments used in medical\n procedures or direct patient care, including laboratory and/or radio logy\n equipment.\n Dental Equipment: Equipment and instruments used in dental\n procedures and/or direct patient care, including laboratory and/or\n radiology equipment.\n \xe2\x80\xa2 \t Office Equipment: All equipment that is used for ollice fu nctions and\n processes including patient information processing not considered direct\n palient care. This category includes telecommunications equipment,\n digital photo copiers, postage meters, fax machines, etc.\n Leasehold Improvements; Improvements made at Center expense to\n leased property held for operations purposes that are a permanent part of\n the leased property and cannot be removed from the proper1y at the end\n 01 the lease,\n\n PROCEDURES:\n\n Purchase s\n\n \xe2\x80\xa2 \t The CFO shall prepare a Capital Budget, along with the Annual Operating\n Budget, to be presented to the Board 01 Directors lor approval 01 capitat\n e ~p enditures for depreciable fixed assets.\n A Purchase Order must be completed and approved by authorized signer\n beloro a fixed assel may be purchased (See Purchasing and\n Procurement policy No. AF-01).\n\n\n\n AF\xc2\xb7 12-2.4\n\x0c Page60fS\n\n\n\n\n Policies & Procedures NORTHW EST HEALTH SERviCES, INC. Administralive Policy:\n Fixed Assets \t No. AF\xc2\xb712\n\n\n\n) \xe2\x80\xa2 \t The COO or a designated employee shall be responsible for checking in\n Fixed Asset purchases.\n o \t The Packing Slip (PS)\' if available, shall be checked to verify the\n receipt of the proper asset. The PS, and any other documents,\n should be forwarded as soon as possible to the Accounting\n Department.\n o \t All lixed asset(s) shall be tagged with a numbered NHS lixed\n asset label by the designated employee. Notice of Fixed Asse t\n Change (on SharePoint or available uoan request from\n Accounting Department) needs to be completed & forwarded to\n the Controller.\n \xe2\x80\xa2 \t When the invoice arrives, the Accounting Department shall match it to the\n PS and PO, and note the terms are as ordered, and attach the PO, PS\n and other documentation.\n The Accounting Department shall code the invoice with the appropriate\n general ledger and fixed asset account for payment. A copy of the\n invoice is given to the Controller.\n o \t The Controller shall post capitalized assels 10 the Fixed AsseV\n Depreciation module in the accounting system. All fixed asset(s)\n shall be enlered into the Fixed Asset module, noting the label\n number, location of the asset, and serial number or other\n identifying number if available.\n\n Physicallnvenlory\n)\n \xe2\x80\xa2 \t Each clinic manager clOd/or other designated employee shall be\n respon sible for taking a physical inventory of all fixed assets at their\n specified clinic at least annually.\n o \t Each fixed asset will be verified from the Fixed Asset module and\n fixed asset spreadsheet to ttle physical asset by number and\n location.\n o \t All assets shou ld be examined for an appropriate NHS label.\n o Any discrepancies will be investigated and explained if pos..c;ible.\n The CFO shall report the findings of the Fixed Asset Inventory to the\n Finance Committee.\n \xe2\x80\xa2 \t If fixed assets are moved from one locationfclinic \\0 other\n locationS/clinics. then a Notice of Fixed Asset Change form needs to be\n completed and forwarded to the Controller.\n\n Asset Disposal\n\n \xe2\x80\xa2 \t Assets tha t have become obsolete, arc being replaCed, or are no longer\n needed, must be disposed of in a prudent manner that will maximize\n whatever value is remaining in the asset.\n o \t Assets may be sold or donated to other non-profit organizations\n and agencies.\n o \t Assets may be trad ed into a vendor in a transaction to purchase\n new equipment.\n o \t Assets may be offered to employees or the general public on a\n price offer basis or bid basis.\n\n\n AF-t2\xc2\xb73.4\n\x0c Page7of8\n\n\n\n\n Policies & Procedures NORTHWEST HEALTH SERVICES, INC. Admlnisl ralive POlicy:\n Fixed Assels NO. AF\xc2\xb712\n\n\n\n) 0 \t Assets may need to be destroyed or nauled 10 a dump il no use is\n foreseen. All laws and regulations regarding dumping must be\n followed.\n \xe2\x80\xa2 \t II a l ixed asset is obsolete or disposed of, then a Notice of Fixed Asset\n Change torm needs to be completed and torwarded to the Controller.\n \xe2\x80\xa2 \t The Controller will ma rk the fi xed asset as "disposed" in the Fixed\n AsseUDepreciation module in the accounting system, dated for the dale\n indicated on the Notice of Fixed Asset Change.\n\n\n\n\n)\n\n\n\n\n This policy and procedure shall be periodiC,llly reviewed and updated consistent with the\n requirements and standards established by the Board o( Directors alld by Northwest\n Heilltl. Services, Inc. management, Federal and State law and regulations. and applicable\n accrediting and review organizations.\n\n\n\n\n AF-12-4.4\n\x0c PageSofS\n\n\n\n\nNORTHWEST HEALTH SERVICES , INC. ADMINISTRATIVE POLICY\n NO. AF-20\n\nTITLE: REVENUE AND EXPENSE RECOGNITION\nDEPARTMENT: Finane\xc2\xa2\'" t--J\nAPPROVED BY: DATA REDACTED BY OIG\nBOARD PRESIDENT:\nORIGINATED BY:\nEFFECTIVE DATE: April 8, 2010\nSUPERSEDES DATE : September 25, 2008\n\n\nPURPOSE:\n\nTo accurately recogn ize Northwest Health Services revenues and expenses in accordance with\ngenerally accepted accounting principles.\n\nPOLlCY:\n\nRevenues and expenses will be recogn ized on the accrual basis of accounting. Items subject to\naccrual will be recogn ized when received, ra ther than during the period used. Altt10ugh most\nitems are recogni zed on the accrual basis, there are some items that may be recogni zed on a\ncast1 basis.\n\nPatient fees lor services rendered will be recogn ized when the service is perlormed. Patient\nlees will be classified by Insurance payer such as: sliding lee, priva te pay, Medicare, Medicaid\nand private insurance. Detailed patient receivable will be maintained by payer and aged on a\nmonthly basis.\n\nBureau 01 Primary Health Care grant revenue will be recogn ized on a per month basis. This is\nwt1at is requi red to meet expenditures beyond that 01 patient reven ue generated. Grants lor\nprograms whereby rev enue is not generated will be recogn ized to th e extent 01 grant\nexp enditures.\n\nMiscellaneous revenue will be recogni zed when received unless such amount is easily\ndeterminable and reasonably collectible. Miscellaneous revenue could include well baby clinic\nreceipts, property rental income, donations, interest income, etc. the receipt will be closed to the\ngeneral ledger Ihal is most appropriate fo r the revenue .\n\n\n\n\nThi s p olicy a nd proc edure s hall be periodlcaJly re vie wed a nd upda ted c onsi stent wi th the\nrequi remen ts and s tandards establis h ed by th e Board of Di rectors and by Northwe$ t Health\nServi ces managemen t, Federal and State law and reg ula ti ons, and applicable accrediting and\nreview organ izations.\n\n AF-20- 1.1\n\x0c'


type: legislation

jurisdiction: EU

text:
 22.11.2014
 RO
 Jurnalul Oficial al Uniunii Europene
 L 335/10
 REGULAMENTUL DE PUNERE ÎN APLICARE (UE) NR. 1250/2014 AL COMISIEI
 din 21 noiembrie 2014
 de modificare a Regulamentului (CE) nr. 891/2009 în ceea ce privește contingentele tarifare pentru zahăr originar din Serbia
 COMISIA EUROPEANĂ,
 având în vedere Tratatul privind funcționarea Uniunii Europene,
 având în vedere Regulamentul (UE) nr. 1308/2013 al Parlamentului European și al Consiliului din 17 decembrie 2013 de instituire a unei organizări comune a piețelor produselor agricole și de abrogare a Regulamentelor (CEE) nr. 922/72, (CEE) nr. 234/79, (CE) nr. 1037/2001 și (CE) nr. 1234/2007 ale Consiliului (1), în special articolele 180 și 187,
 întrucât:
 (1)
 Acordul de stabilizare și de asociere între Comunitățile Europene și statele membre ale acestora, pe de o parte, și Serbia, pe de altă parte (2) (denumit în continuare „ASA”) a fost aprobat prin Decizia 2013/490/UE, Euratom a Consiliului și a Comisiei (3) și a intrat în vigoare la 1 septembrie 2013. Articolul 26 alineatul (4) din ASA prevede accesul scutit de taxe vamale al importurilor în Uniunea Europeană de produse originare din Serbia de la pozițiile 1701 și 1702 din Nomenclatura combinată, în limita unui contingent tarifar anual de 180 000 de tone.
 (2)
 Protocolul la Acordul de stabilizare și de asociere între Comunitățile Europene și statele membre ale acestora, pe de o parte, și Republica Serbia, pe de altă parte, pentru a se ține seama de aderarea Republicii Croația la Uniunea Europeană (4) („protocolul”) a fost semnat la 25 iunie 2014. Semnarea acestuia în numele Uniunii Europene, al Comunității Europene a Energiei Atomice și al statelor membre a fost autorizată prin Deciziile 2014/517/UE (5) și 2014/518/Euratom (6) ale Consiliului.
 (3)
 Articolul 2 din protocol prevede o modificare a articolului 26 alineatul (4) din ASA în vederea creșterii contingentelor tarifare existente pentru zahăr originar din Serbia, în limita unui contingent tarifar anual de 181 000 de tone.
 (4)
 În conformitate cu articolul 3 din Decizia 2014/517/UE, protocolul se aplică cu titlu provizoriu, în conformitate cu articolul 14 din acesta, începând cu prima zi a celei de a doua luni de la data semnării sale, în așteptarea finalizării procedurilor necesare pentru încheierea sa. Prin urmare, creșterea contingentelor tarifare existente pentru zahăr originar din Serbia ar trebui să intre în vigoare de la 1 august 2014.
 (5)
 Regulamentul (CE) nr. 891/2009 al Comisiei (7) prevede deschiderea și modul de gestionare a contingentelor tarifare în sectorul zahărului, inclusiv cel originar din Serbia. Prin urmare, este necesar să se modifice regulamentul menționat pentru a se ține seama de protocol.
 (6)
 În conformitate cu articolul 11 din protocol, în primul an de aplicare provizorie a protocolului, volumele noilor contingente tarifare și creșterea volumelor contingentelor tarifare existente trebuie calculate ca proporție din volumele anuale de bază indicate în protocol, luând în considerare perioada scursă înainte de 1 august 2014. Prin urmare, pentru anul 2014 creșterea volumului contingentelor existente pentru zahăr originar din Serbia ar trebui să fie disponibilă pentru perioada 1 august 2014-31 decembrie 2014.
 (7)
 Având în vedere că, în conformitate cu articolul 3 alineatul (1) din Regulamentul (CE) nr. 891/2009, contingentele tarifare sunt gestionate per an de comercializare în sectorul respectiv, trebuie să se țină seama de creșterea proporțională a volumelor contingentelor tarifare deschise pentru anul de comercializare 2013/2014 și de volumele care urmează să fie acordate pentru anul de comercializare 2014/2015, în conformitate cu protocolul. Creșterea proporțională a volumului anual pentru lunile august și septembrie 2014 corespunde la 167 de tone de zahăr. Întrucât nu va fi posibil să se utilizeze această cantitate până la sfârșitul anului de comercializare 2013/2014, cantitatea respectivă ar trebui să fie pusă la dispoziție pentru anul de comercializare 2014/2015.
 (8)
 În conformitate cu articolul 135 al doilea paragraf din ASA, acest acord nu se aplică în cazul Kosovo (8). Regulamentul (CE) nr. 2007/2000 al Consiliului (9) a fost abrogat prin Regulamentul (CE) nr. 1215/2009 al Consiliului (10). Având în vedere că Regulamentul (CE) nr. 1215/2009 nu mai prevede concesii privind importurile în Uniune pentru produsele de la pozițiile 1701 și 1702 din Nomenclatura combinată originare din Kosovo, trimiterile la Regulamentul (CE) nr. 2007/2000 și la Kosovo din Regulamentul (CE) nr. 891/2009 ar trebui, prin urmare, eliminate.
 (9)
 Prin urmare, Regulamentul (CE) nr. 891/2009 ar trebui modificat în consecință.
 (10)
 Dat fiind că anul de comercializare 2014/2015 începe la 1 octombrie 2014, modificările Regulamentului (CE) nr. 891/2009 ar trebui să se aplice cât mai curând posibil și, prin urmare, prezentul regulament ar trebui să intre în vigoare imediat.
 (11)
 Măsurile prevăzute de prezentul regulament sunt conforme cu avizul Comitetului pentru organizarea comună a piețelor agricole,
 ADOPTĂ PREZENTUL REGULAMENT:
 Articolul 1
 Regulamentul (CE) nr. 891/2009 se modifică după cum urmează:
 1.
 La articolul 1, litera (b) se elimină.
 2.
 La articolul 1, litera (g) se înlocuiește cu următorul text:
 „(g)
 Articolul 26 alineatul (4) din Acordul de stabilizare și de asociere între Comunitățile Europene și statele membre ale acestora, pe de o parte, și Republica Serbia, pe de altă parte (11), astfel cum a fost modificat de Protocolul la Acordul de stabilizare și de asociere între Comunitățile Europene și statele membre ale acestora, pe de o parte, și Republica Serbia, pe de altă parte, pentru a se ține seama de aderarea Republicii Croația la Uniunea Europeană (12).
 3.
 La articolul 2 litera (b), termenul „Kosovo” și nota de subsol aferentă se elimină.
 4.
 Anexa I partea II se înlocuiește cu textul care figurează în anexa la prezentul regulament.
 Articolul 2
 Prezentul regulament intră în vigoare la data publicării în Jurnalul Oficial al Uniunii Europene.
 Se aplică începând cu anul de comercializare 2014/2015.
 Prezentul regulament este obligatoriu în toate elementele sale și se aplică direct în toate statele membre.
 Adoptat la Bruxelles, 21 noiembrie 2014.
 Pentru Comisie
 Președintele
 Jean-Claude JUNCKER
 (1) JO L 347, 20.12.2013, p. 671.
 (2) JO L 278, 18.10.2013, p. 16.
 (3) Decizia 2013/490/UE, Euratom a Consiliului și a Comisiei din 22 iulie 2013 privind încheierea Acordului de stabilizare și de asociere între Comunitățile Europene și statele membre ale acestora, pe de o parte, și Republica Serbia, pe de altă parte (JO L 278, 18.10.2013, p. 14).
 (4) JO L 233, 6.8.2014, p. 3.
 (5) Decizia 2014/517/UE a Consiliului din 14 aprilie 2014 privind semnarea, în numele Uniunii Europene și al statelor sale membre, și aplicarea cu titlu provizoriu a Protocolului la Acordul de stabilizare și de asociere dintre Comunitățile Europene și statele membre ale acestora, pe de o parte, și Republica Serbia, pe de altă parte, pentru a se ține seama de aderarea Republicii Croația la Uniunea Europeană (JO L 233, 6.8.2014, p. 1).
 (6) Decizia 2014/518/Euratom a Consiliului din 14 aprilie 2014 privind aprobarea încheierii de către Comisia Europeană, în numele Comunității Europene a Energiei Atomice, a Protocolului la Acordul de stabilizare și de asociere dintre Comunitățile Europene și statele membre ale acestora, pe de o parte, și Republica Serbia, pe de altă parte, pentru a se ține seama de aderarea Republicii Croația la Uniunea Europeană (JO L 233, 6.8.2014, p. 20).
 (7) Regulamentul (CE) nr. 891/2009 al Comisiei din 25 septembrie 2009 privind deschiderea și gestionarea anumitor contingente tarifare comunitare în sectorul zahărului (JO L 254, 26.9.2009, p. 82).
 (8) Această desemnare nu aduce atingere pozițiilor privind statutul și este conformă cu RCSONU 1244/1999 și cu Avizul CIJ privind declarația de independență a Kosovo.
 (9) Regulamentul (CE) nr. 2007/2000 al Consiliului din 18 septembrie 2000 privind introducerea de măsuri comerciale excepționale în favoarea țărilor și teritoriilor participante și legate de procesul de stabilizare și asociere pus în aplicare de către Uniunea Europeană, de modificare a Regulamentului (CE) nr. 2820/98 și de abrogare a Regulamentelor (CE) nr. 1763/1999 și (CE) nr. 6/2000 (JO L 240, 23.9.2000, p. 1).
 (10) Regulamentul (CE) nr. 1215/2009 al Consiliului din 30 noiembrie 2009 privind introducerea unor măsuri comerciale excepționale în favoarea țărilor și teritoriilor participante și legate de procesul de stabilizare și de asociere pus în aplicare de către Uniunea Europeană (JO L 328, 15.12.2009, p. 1).
 (11) JO L 278, 18.10.2013, p. 16.
 (12) JO L 233, 6.8.2014, p. 3.”
 ANEXĂ
 Partea II din anexa I la Regulamentul (CE) nr. 891/2009 se înlocuiește cu următorul text:
 „Partea II: Zahăr din Balcani
 ȚARĂ TERȚĂ sau teritorii vamale
 Număr de ordine
 Codul NC
 Cantități (tone)
 Taxă contingentară (EUR/tonă)
 Albania
 09.4324
 1701 și 1702
 1 000
 0
 Bosnia și Herțegovina
 09.4325
 1701 și 1702
 12 000
 0
 Serbia
 09.4326
 1701 și 1702
 181 000 (1)
 0
 fosta Republică iugoslavă a Macedoniei
 09.4327
 1701 și 1702
 7 000
 0
 (1) Pentru anul de comercializare 2014/2015, cantitatea este de 181 167 de tone.”


type: caselaw

text:
 16.11.2013
 MT
 Il-Ġurnal Uffiċjali tal-Unjoni Ewropea
 C 336/29
 Rikors ippreżentat fil-25 ta’ Settembru 2013 — Spanja vs Il-Kummissjoni
 (Kawża T-515/13)
 2013/C 336/62
 Lingwa tal-kawża: l-Ispanjol
 Partijiet
 Rikorrent: Ir-Renju ta’ Spanja (rappreżentant: N. Díaz Abad, Abogado del Estado)
 Konvenuta: Il-Kummissjoni Ewropea
 Talbiet tar-rikorrent
 —
 tannulla d-deċiżjoni kkontestata u
 —
 tikkundanna lill-istituzzjoni konvenuta għall-ispejjeż.
 Motivi u argumenti prinċipali
 Dan ir-rikors huwa ppreżentat kontra d-Deċiżjoni tal-Kummissjoni C(2013) 4426 finali, tas-17 ta’ Lulju 2013, dwar is-sistema fiskali applikabbli għal ċerti ftehim ta’ leasing finanzjarju magħrufa wkoll bħala sistema Spanjola ta’ leasing fiskali (SSLF) [Għajnuna mill-Istat SA.21233 C/2011 (ex NN/2011, ex CP 137/2006)]. Din id-deċiżjoni tikkunsidra li l-miżuri li jirriżultaw mill-Artikolu 115(11) tat-test ikkonsolidat tal-Liġi dwar it-taxxa fuq il-kumpanniji (deprezzament antiċipat ta’ assi mikrija), mill-applikazzjoni tas-sistema ta’ taxxa bbażata fuq it-tunnellaġġ għal impriżi, bastimenti jew attivitajiet mhux eliġibbli, u milll-Artikolu 50(3) tar-Regolament dwar it-taxxa fuq il-kumpanniji jikkostitwixxu għajnuna mill-Istat lill-gruppi ta’ interess ekonomiku li hija inkompatibbli mas-suq intern.
 Insostenn tar-rikors tiegħu, ir-rikorrent jinvoka żewġ motivi.
 (1)
 L-ewwel motiv, ibbażat fuq ksur tal-Artikolu 107 TFUE, peress li l-miżuri eżaminati fid-deċiżjoni kkontestata ma jissodisfaw ebda wieħed mir-rekwiżiti sabiex jiġu kkunsidrati bħala għajnuna mill-Istat, peress li ma hemm ebda element ta’ selettività f’vantaġġ mogħti lill-investituri potenzjali kollha tas-setturi kollha tal-ekonomija, mingħajr impożizzjoni ta’ ebda prerekwiżit; lanqas ma hemm ebda distorsjoni jew theddida ta’ distorsjoni tal-kompetizzjoni, peress li jistax jiġi kkunsidrat li vantaġġ mogħti lil kulħadd mingħajr l-ebda diskriminazzjoni (lanqas minħabba n-nazzjonalità) jiffavorixxi jew jista’ jiffavorixxi l-pożizzjoni kompetittiva ta’ ċerti setturi jew impriżi għad-detriment tal-kompetituri tagħhom, peress li kull investitur jista’ jipparteċipa fl-istrutturi tal-hekk imsejħa SSLF u jikseb il-benefiċċji li din is-sistema toffri. Konsegwentement, lanqas ma huwa affettwat il-kummerċ bejn l-Istati Membri, peress li l-membri (jew l-azzjonisti) ta’ entità ma jeżerċitaw ebda attività fis-suq.
 (2)
 It-tieni motiv, invokat sussidjarjament, ibbażat fuq ksur tal-prinċipji ta’ ugwaljanza fit-trattament, ta’ aspettattivi leġittimi u ta’ ċertezza legali, peress li skont l-Artikolu 14 tar-Regolament (KE) Nru 659/1999, tat-22 ta’ Marzu 1999, li jistabbilixxi regoli dettaljati għall-applikazzjoni tal-Artikolu 93 tat-Trattat KE, ma hemmx lok li l-għajnuna tiġi rkuprata.