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

aCCuraCy In the uSe of publIC
fundS and publIC property for the
ConStruCtIon of the raIlway lIne
Cahul-gIurgIuleStI by the Se „Calea
ferată dIn moldoVa” (raIlway)
To check the accuracy of the use of public funds and public assets
is a major task of the CoA, which through external public audit is to
improve public financial management and accountability of budget
managers for the compliant use of public funds .
In this context, the audit of the accuracy in the use of public funds
and public property for the construction of the railway line Cahul-
Giurgiulesti by the SE „Calea Ferată din Moldova» was conducted .
Construction of the railway line Cahul-Giurgiulesti was declared
– object of national importance by the Government Decision
No 581 of 24 .05 .2007, and the Ministry of Transport and Roads
was charged with the construction beneficiary duties . In fact,
the beneficiary and contractor duties have been discharged by
SE „Calea Ferată din Moldova” (CFM), where the construction
was financed by allocations from the state budget increasing
its equity capital .
Under the State Budget Law for 2007, the state budget has allocated
funds amounting to MDL 192 .0 million, and under State
Budget Law for 2008 – MDL 136 .1 million, of which MDL 100,0
mln – based on the classified decisions of the Government (later
declassified), for the construction of railway line Cahul-Giurgiulesti
.
CFM held the duties of beneficiary, contractor, contracting and
monopoly authority in the provision of railway services and
commenced the construction of the railway line Cahul-Giurgiulesti
without having project documentation accompanied
by the estimate of budget, expert control and approved in the
manner set that would enable the evaluation of the actual full
cost of such works .
The Construction and territorial development agency has
issued permission to run the construction works parallel with
the project works and their expert control, which led to the
situation that in the present there is no project documentation
regularly developed and expert controlled and there is no
general estimate of expenditure, which does not allow determining
the actual cost of the construction and the amount of
work necessary to finish it; thus it is not possible to confirm the
final cost of the construction .
State Service for Verification and expert Control of projects
and Constructions recommended the project documents and
the general estimate of expenditure, which contained some
groundless (MDL 107 .1 million) and excessive (MDL 67 million)
Vladimir Potlog
director of iii
Audit department
29
Audit activity