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"",
"Pirhan tarkastuslautakunnan alainen ulkoisen tarkastuksen yksikk\u00f6, johon kuuluvat tarkastusjohtaja (JHTT) ja tarkastaja, avustavat palveluntuottajaa erikseen vuosittain sovittavan ty\u00f6ohjelman mukaisesti. Palveluntuottaja on velvollinen raportoimaan tarkastuslautakunnalle tarkastusty\u00f6n kulusta ja tarkastusty\u00f6ss\u00e4 tehdyist\u00e4 havainnoista kirjallisesti v\u00e4hint\u00e4\u00e4n kaksi kertaa vuodessa ja useamminkin lautakunnan niin p\u00e4\u00e4tt\u00e4ess\u00e4. Tilintarkastus ulotetaan sopimuskauden aikana hyvinvointialueen eri toimintoihin. Tarkastushavainnoista annetaan raportti tarkastuksen kohteena olevalle toimialueelle, vastuualueelle tai muulle toimintayksik\u00f6lle sek\u00e4 ulkoisen tarkastuksen yksik\u00f6lle.",
"",
"Tarkastusp\u00e4iv\u00e4n laajuus on 7,5 h. Pirhan tarkastuksen laajuus on arviolta noin 130 tarkastusp\u00e4iv\u00e4\u00e4 tilikaudessa. M\u00e4\u00e4r\u00e4arvioon sis\u00e4ltyy lakis\u00e4\u00e4teinen tilintarkastus ja pyydett\u00e4ess\u00e4 tilintarkastajan osallistuminen tarkastuslautakunnan kokouksiin. Lis\u00e4ksi hankintaan kuuluu hyvinvointialueen tyt\u00e4ryhteis\u00f6jen lakis\u00e4\u00e4teinen tilintarkastus, jonka laajuus arvioidaan olevan Coxa Oy:n ja sen tyt\u00e4ryhteis\u00f6n Tekonivelsairaala Coxa Oy:n osalta yhteens\u00e4 5 tarkastusp\u00e4iv\u00e4\u00e4 sek\u00e4 Tays Syd\u00e4nkeskus Oy:n osalta 5 tarkastusp\u00e4iv\u00e4\u00e4 ja sen tyt\u00e4ryhteis\u00f6n SK Hankintapalvelut Oy:n osalta 2 tarkastusp\u00e4iv\u00e4\u00e4. Tays Kehitysyhti\u00f6 Oy:n osalta tarkastup\u00e4iviksi arvioidaan 2 tarkastusp\u00e4iv\u00e4\u00e4. Tampereen yliopistollisen sairaalan tukis\u00e4\u00e4ti\u00f6n osalta arvioidaan laajuudeksi 2 tarkastusp\u00e4iv\u00e4\u00e4 sek\u00e4 sen tyt\u00e4ryhteis\u00f6jen Kiinteist\u00f6 Oy Kissantassun (2201318-7) tarkastuksen laajuudeksi 2 p\u00e4iv\u00e4\u00e4, Kiinteist\u00f6 Oy Solkikadun Kissantassun (2201315-2) 0,5 p\u00e4iv\u00e4\u00e4 ja Kiinteist\u00f6 Oy Kissanmaan Y-Talon (2201309-9) 0,5 p\u00e4iv\u00e4\u00e4. Keiturin Sote Oy:n osalta laajuus on arviolta 3 tarkastusp\u00e4iv\u00e4\u00e4. ",
"Pirkanmaan hyvinvointialueen konserni on esitetty liitteess\u00e4 6.",
"",
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