Auditor finds expired drugs and delays in supplies

The University Clinical Hospital Service (SHSKUK) has kept expired pharmaceutical items in its stock, according to one of the findings of the National Audit Office (NAO).

In the report on the financial statements for 2025, the NAO found that the pharmaceutical stock registers contained 7 items with a total value of 58.154 euros, whose expiration date had passed during the year.

According to the auditor, this occurred due to the lack of regular monitoring of the expiration dates of medicines in stock.

"As a result, they were not recorded as expired items in the pharmaceutical stock management system. This value was included in the current stock report presented in the PFV. This was due to the lack of regular monitoring of the expiration dates of drugs in stock, as well as insufficient periodic stock control to ensure that expired drugs are identified and treated according to the relevant procedures," the report states. "Keeping expired drugs in stock affects the inaccurate presentation of the stock value in the financial statements by overestimating them."

KOHA has reported on the lack of transparency of the SHSKUK regarding the value and quantity of expired medicines, as well as how this year it has received ampoules with 3 months and 17 days of remaining shelf life.

The NAO has also identified delays in the supply of equipment and unauthorized extensions of contractual deadlines, noting a lack of effective monitoring of contract implementation.

"In four payments for the purchase of medical equipment with a total value of 927.200 euros, delays in the delivery of goods beyond the contractual deadlines were identified. Despite these delays, we have not found evidence that the penalties foreseen in the contract were applied. The deadlines for extending the delivery time were approved by the contract managers without obtaining the approval of the CAO. The identified delays range from 3 days to 52 days," the CAO report states.

According to the report, delays have contributed to the failure to complete projects on time, while unauthorized extensions of deadlines have undermined contract management.

The SHSKUK has received a qualified opinion, which means that the financial statements are not fully in compliance with reporting standards.

And, in the responses provided to KOHA by SHSKUK, it is stated that the expired products that have been identified are not the result of supplies or purchases made with an expired date by this institution. 

“No material has been received in stock with an expired date within the framework of the institution's supply procedures,” the response states. “The products mentioned in the report consist of uniforms provided for the needs of personnel during the Covid-19 pandemic. These supplies were made to guarantee the protection and readiness of healthcare staff in the conditions of an emergency and unpredictable situation.”

According to SHSKUK, because some of these items were not used, they remained in stock until their expiration date, which was December 31st of last year, and that as of January 1st of this year, they were automatically removed from the system and are no longer in stock.