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Naime, nakon otvaranja ponuda, a prije evaluacije istih, Ured za reviziju institucija FBIH dostavio je obavjest da je Ustanova  u planu za reviziju za 2021. godinu. \r\n\r\nImajući u vidu da će Ured za reviziju institucija FBiH raditi reviziju za 2021 godinu, u našoj Ustanovi dostavili smo pitanje Federalnom ministarstvu finansija sector za privredne finansije da li smo u obavezi imati i eksternu komercijalnu reviziju. U članu 57. stav 4. Zakona o računovodstvu i reviziji navodi se da   javne ustanove samo ukoliko nisu obuhvaćene godišnjim  planom revizije Ureda za reviziju institucija FBiH su u obavezi imati eksternu komercijalnu reviziju. \r\n\r\nObzirom da smo od Federalnog ministarstva finansija dobili informaciju da ukoliko će Ured za reviziju institucija u Federaciji BiH izvršiti finansijsku reviziju JU Dom zdravlja KS za 2021. godinu, za istu nema obaveze revidiranja finansijskih izvještaja od nezavisnog vanjskog revizora za tu godinu. S tim u vezi u skladu sa članom 69. 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