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

The misuse of public funds (CC, PG – MDL 5 .8
mln);
Accounting and financial reporting with violations
of accounting law and reporting requirements
established by the MOF (BCC, CC,
PG, CS – reporting by MDL 65 .6 mln less);
Superficial inventory of property; failure to
register rights to immovable property, and
false reporting of assets situation (MICT, PG,
MSTI);
Violations of law on public procurement; supply
of goods before registering contracts and
before conducting the public procurement;
splitting of contracts; conclusion of procurement
contracts in the absence of approved
budget limits (BCC, CC, PG, CEC, MSTI);
Breaches in execution and amount of works
under current and overhaul repair (CC, PG);
Different opinions of the Court of Accounts –
proceeding from the significant nature of deviations
and misstatements .
national ecological fund
In 2009, compared with 2008, revenues in
NEF increased significantly, and respectively,
the costs – MDL 114 .0 million, more than 2 .8
times against 2008, or by 33 .2% . At the same
time,
there were found major irregularities in the
management of nef:
Poor financial management and, respectively,
low management responsibility in the administration,
distribution and monitoring of NEF .
Lack of cooperation among ministries, the
Council of Administration of NEF and LPA in
assessing separate priorities and goals for the
use of NEF for water supply and sewerage in
communities has resulted in failure to implement
projects and misuse of funds .
Funding of suggested projects directly by
economic agents, with violation of procurement
procedures; they are both the entrepreneur
and the recipient of NEF → has led to
dubious situations in execution of contract
terms and operations with public money .
Council of Administration of NEF did not examine
the cases concerning the right of ownership
of sites required to be financed, mode of
transmission for public management during
the execution of the works, and recording the
value of the works carried out .
Funding of six projects worth MDL 22 .9 mln;
the beneficiary and contractor – SE “Irrigation
Technology Station Chisinau” → to provide
drinking water to rural residents → not reached
its goal; as at 01 .05 .2010 the population
lacked safe drinking water; drinking water not
supplied to: town Străşeni; residents of town
Iargara, Leova; residents of village Copanca,
Causeni; village Olăneşti, Stefan Voda .
The project “Care, leadership, regeneration,
conservation of forests and their development”
worth MDL 3 .0 mln → beneficiary
Agency Moldsilva actually used the money to
purchase vehicles .
Of NEF money → MDL 1 .3 mln were paid to
reward specialists of the Ministry and MDL
1 .6 mln → to improve the technical and material
basis (judged as unfounded costs or
otherwise misuse) .
III . regularity of public management – the
authorities – other periods
III – 1 . mIa (2002-9 months of 2009)
Poor financial management
Ignoring legislative and regulatory framework
Non-compliance with norms established for
budgetary expenditures, exceeding the limits
Mismanagement of public assets
Violation of procurement procedures .
The subordinate authorities:
DGSS purchased and transmitted material
goods (30 cars, two sets of leather furniture,
etc . .) – MDL 13,0 mln;
Year 2003 – DGSS buys a car BMW 520 i – MDL
605 800 with money for subdivision maintenance,
recording the costs as cost for alarm
systems;
Year 2005 – DGSS, having initiated the procedure
for procurement of 38 vehicles by
amending the tender documents (- 14 units),
purchased the car “Toyota LC 120”, transmitted
to and used by ministry leadership .
mIa – 10% of every insurance contract with Moldasig
not recorded as income and expenses
– MDL 4 .8 mln;
−
−
Year 2007 – alienation of two buildings
through direct negotiations and of associated
land of 556 .0 acres (later); insufficiency
of collections in NPB = MDL 27 .5 mln;
Year 2004 – insufficiency of collections into
the budget of MDL 8 .8 mln – irregular alie-
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