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

jobs was neither maintained nor increased;
− companies privatized have not reached
economic recovery and have not achieved
the expected benefits; the money invested
has brought no added value;
− unclear terms regarding the development
of the technical assets of businesses
showed the formal nature of the Investment
Plan;
− Investments in implementation of working
capital have not secured the safety margin
of financial stability;
− Investment activity was not oriented towards
enterprises performance and did
not contribute to the development of the
industry;
− APA has not fully exercised the competence
in relation to the commitments assumed
by the investors, generating the risk
of goals failure .
VI . It audits
a) „CHI” AIS
b) „Social protection” IS (SPIS)
c) „DMFAS” IS
It audit objective: provide general IT and application
controls – system accuracy, security and
availability .
there are no IT strategic documents, standards,
policies and procedures;
upper management does not show sufficient
attention to IT;
IT risks are not considered, inefficient use of
existing resources;
high IT staff turnover – directly reported to
the motivation of specialists;
IT is developed separately from other processes
in the institution – which reduces the value
and productivity in the field .
a) “CHI” IS
(NHIC):
b) “Social
Protection”
IS
(NSIH):
– low system protection;
– the use of unlicensed software;
– lack of demarcation of user rights in order to ensure
system security.
– failure to implement all modules by the end of the
warranty period (03/29/2010);
– dependence on the supplier to support SPIS;
– requires support in terms of competence and funds
to maintain and develop SPIS;
– staff turnover (high).
c) “DMFAS”
IS (MoF)
– non-estimation of value of the system and property
rights, no records in the accounting;
– requires maintenance and integration with the Integrated
Financial Management System;
– management of the system is vulnerable due to
unauthorized modification of programs, including
the risk of virus infection;
– senior managers’ low concern for the development,
maintenance and management of the IS.
VII . SSIb execution
Indicators reported do not provide a complete
picture of the situation regarding: revenues
calculated by taxpayers in the reporting
period; debts to SSIB; SSIB debt to taxpayers
and the costs by funds .
factors of influence:
lack of procedures for the submission of financial
statement with balance sheet, with
full coverage of the actual situation of NSIH
assets and liabilities at the end of the period;
need to improve SSIB planning for income;
separate criteria for balancing income and expenditure;
the exact appraisal of SSIB deficit,
covered by transfers from the SB – decrease
by MDL 22 .1 mln in revenues and, respectively,
increase by the same amount in transfers
from the SB;
available balance in the account in an amount
exceeding the specified limit;
failure to merge and to update the rules for
transmitting data on contributions to SSIB –
NSIH and MSTI; failure to produce documents
for verification at the end of the reporting
period → uneven treatment of differences in
reporting systems;
expenditures → non-approval of the document
of verification with NSIH on the use of
treatment tickets as at 31 .12 .2009 = 663 tickets
in the amount of MDL 2590 .2 million;
NSIH maintenance costs → + 38% (the purchase
of two buildings: TSIH Nisporeni (1 m2 =
800 Euros) and TSIH Botanica → no delimitation
of property, failure to register it with TCO,
unauthorized constructions) .
VIII . ChIf execution
Irregularities in the formation of CHIF:
− decrease in the number of individually insured
persons;
− increase in taxpayers’ debt to CHIF;
− failure to observe the law, leading to noncalculation
and non-disbursement of the
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Audit activity