Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova

Failure to comply with the requirements and
principles of transparency and competition
in public procurements:
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The procurement of works in the absence
of project documentation, verified and expert
controlled in the manner set;
procurement in the absence of public
funds approved for this purpose;
admission in public procurement procedures
of businesses indebted to the NPB;
non-participation of MOF representative in
the conduct of public procurement procedures
or non-application of „veto” right;
Failure to submit performance guarantee;
Non-compliance with contractual terms in
the collection and use of public funds – the
risk of poor quality of works and sustainability
of buildings;
The execution of overhauls on current expenditure
account;
Distortion of accounting records of overhauls
and increase in the value of fixed assets .
Capital investments and repairs by public
authorities:
• Ministry of Health: - Reconstruction of buildings of the
tuberculosis hospital in village Vorniceni,
rayon Straseni – MDL 105.6 mln;
low quality work that will soon lead
to repeated need to allocate funds for
investment and repairs;
Ministry of Constructions
and Regional Development:
- Wastewater treatment plant of the
tuberculosis hospital in village Vorniceni,
rayon Straseni – in 2007-2009
MDL 3.8 mln (MDL 3.2 mln – SB, MDL
600.00 thousand – NEF) were allocated;
it does not work, represents major
environmental hazard, implying
fraud that affects state interests and
harms SB (materials submitted to
CCECC);
- building on 105 Ştefan cel Mare av. –
the initial cost of the contract – MDL
250.6 mln, the reviewed value – MDL
200.3 mln: non-estimation of the balance
sheet and residual value upon
delivery acceptance of the building;
irregular delivery of boiler house and
unfounded use of public funds; unjustified
increase of capital repair works
– MDL 1.2 mln;
State Chancellery: - building on 105 Ştefan cel Mare
av. – the initial cost of the contract –
MDL 251.2 mln, the reviewed value
– MDL 218.8 mln: failure to submit
the performance guarantee (MDL 3.7
mln); erroneous accounting with MDL
3.2 mln increase; misleading financial
reporting;
SE “State Administration
of Roads”
- incomplete (MDL 2.3 mln) rehabilitation
works for road M-3, km 79-93
Comrat-Cimislia; while performing
additional works worth MDL 2.2 mln;
misreporting; transactions with "ghost"
companies worth MDL 3.3 mln –
materials submitted to CCECC.
the execution of atus and atu gagauzia
budgets
Revenues in ATU budgets countrywide were
collected below the level set by the amendments
by MDL 82 .1 mln, or 1 .3%;
ATU budgets overall costs – bellow the final
provisions by MDL 379 .5 mln, or 5 .5%;
The degree of self-financing of expenditure
from own revenues – 40 .8% .
findings on execution of budgets of
Chisinau, atu gagauzia and Causeni:
− incomplete collection of own income – total
MDL 48 .3 mln;
− irregular expenses – MDL 5 .5 million (capital
investments and constructions);
− accounts payable not covered financially;
− inefficient management of public assets;
− the violation of bookkeeping laws;
− erroneous reporting of assets situations –
MDL 246 .0 mln .
Insufficient concern and responsibility for
public funds management to ensure good
governance; lack of written procedures for
internal control; the imperfection of the legislative
and regulatory framework and the
possibility of double interpretation of certain
standards .
use of public funds by public authorities,
and regularity of periods longer than one
budget year were characterized by weak
public management, expressed by:
Breach of financial and budgetary discipline
(Prosecutor General, MSTI);
Overspending (CC, PG, MSTI + TSTI, CS – MDL
5344,7 thousand);
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