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

false reporting to the Government about public
property;
imperfect legal framework, which excludes:
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holding to account public authorities for
the record keeping, compliance of public
management and reporting;
responsibilities of members of contest
committees;
determining criteria for adjacent /related
land allotment, evaluation and selling;
non-approval of the list of uninhabitable
leased real property liable to privatization;
distinct and comprehensive criteria and
objectives of privatization through investment
competition;
investment objectives and directions set
out in contracts of sale have not been realized
fully and in time; they are rolled-over
by additional agreements, often changing
directions of investment themselves, leading
to litigation and risk of losing public
assets .
methods of privatization:
− sale on the Stock Exchange – MDL 546 .2
million (51 .9%);
− sale via commercial contest – MDL 290 .7
million (27 .6%);
− sale via investment contest – MDL 36 .0 million
(6 .8%);
− privatization of uninhabitable premises –
MDL 75 .3 million (7 .2%) .
pnbI „teleradio-moldova”
(challenged in court)
Poor economic and financial management;
Mismanagement of public assets .
led to:
− irregularities in the use and management
of public funds – illegal economic transactions;
− violations of the law on public procurement;
− failure to quarterly calculate and pay the
regulation fee – MDL 247 800;
− undue spending, distortion of financial
statements;
− formation of debts as at 31 .12 .2009 – MDL
1,319,700;
Incorrect reporting of the use of funds from
the reserve fund of the Government, that
means not returning the unused money and
forming balances;
The staff – the actual employment below
the limits, vacancies, the continuous change
of wage scales without certifications and assessments
of professionalism – generated
the annual increase of salary fund (2009-MDL
3297 300);
Contracting of capital repair works in the
amount of MDL 61 .7 mln in the absence of
funding source, verified and expert controlled
project documentation, by violating procurement
procedures – risk of fraud in the
use of public funds;
High receivables and payables, the distortion
of the annual financial statements – results
from false reporting of assets situations
in 2007 – MDL 3 .5 mln, 2008 – MDL 1 .9 mln,
2009 – MDL 19,2 mln .
JSC moldova-film (2005-2009)
In the years 2005-2009 – MDL 25 .2 mln were
allocated for film production and capital repairs
to JSC “Moldova-Film”, in the absence of
regulatory framework on the use of financial
resources allocated to cinema – the correlation
between MCY and SA “Moldova-Film”
competence;
MDL 9 .4 mln – film production, the result –
collected revenues of MDL 11 .3 thousand →
inefficiency; 2005-2009 → 3 movies, not demanded;
unused balance – not returned to the budget;
financial statements are untrue; financial
transactions and operations – contrary to regulations;
Public procurements → with violation of procurement
laws, made in advance of having
financial resources, by VAT recording in the
accounts from procurements and works and
reduction of VAT by MDL 2 .3 mln, forming the
budget debt to JSC;
Individual contract with manager → additional
compensation – 50 fixed monthly
salary regardless of the reason for dismissal,
in the period audited, harm to JSC of MDL
502 600 .
agency „moldsilva” (2008-2009)
Forestry – affected by sustainability risk, following
the failure to implement the Action
Plan of the Strategy for sustainable development
of forestry sector and the lack of monitoring
this component;
2008-2009 → forestry → MDL 83 .0 mln from
SB, allocated and used in the absence of in-
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Audit activity