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

audit results
The Ministry of Social Protection, Family, and
Child made significant progress in the implementation
of the new Law on Social Aid . Although progress
was made in the implementation of the Law,
there are still opportunities to improve the implementation
and make it more efficient and effective .
Particularly, the Court has found out that:
Additional staff is needed to implement the
social aid process . 1130 of the 1211 .5 staff positions
approved for 2009 were filled, while 81 .5
positions are still vacant . There were no social
workers in some Mayor's Offices and their
function was carried out by the secretary .
The internal controls must be strengthened
significantly during the entire social aid provision
process . There are opportunities to
strengthen the controls for all five internal
control components, closely linked to each
other (control environment, risk assessment,
information and communication, and monitoring)
. For instance, the Ministry should define
clearly the roles and responsibilities of employees
involved in the social aid provision .
The payment system can be improved . Although
there was a fluctuation of end-ofmonth
balances of social aid means, kept in
banks and used to process the social aid payments
to beneficiaries, the social aid implementation
had an increasing trend . Because
the State does not earn any interest rates for
these balances and the money is not used by
beneficiaries, the end-of-month balances on
bank accounts are not the most efficient way
to use the money .
It is necessary to develop processes that would
allow the territorial Social Assistance Divisions
/ Social Assistance Sections to check
the beneficiaries' employment status before
authorizing the payments . Payments were
made to some beneficiaries, who could have
been already employed and not be eligible
for social aid .
The method used to determine the income
obtained from the use of the land plot needs
to be revised .
Measures should be taken to remove the barriers
that prevent the disadvantaged families
from benefiting of social aid, particularly the
ones related to the notions of «family» and
«self-employed in agriculture», as well as to
the status of pregnant women in the category
of unemployed people, starting with the
30 th week of pregnancy .
«program for reestablishment and development
of Viticulture and winemaking needs significant
improvements whether achievement of
envisaged objectives is desired» is another conclusion
of the Court of Accounts as a result of the
performance audit in viticulture and winemaking .
Why was this audit performed?
The Court of Accounts of the Republic of Moldova
audited the performance of the Program for
Reestablishment and Development of Viticulture
and Winemaking for 2002-2020 in order to: (1) find
out if there were any problems in the implementation
of this Program, as well as their underlying
causes; (2) provide information on how the public
money was spent and justified, as well as to assess
the results obtained in relation to the sources used;
(3) assess the effectiveness of the organizational
policies implemented by the Agency and determine
whether the program was managed in an
economic and efficient manner; and (4) determine
what actions the Government, in the person of the
Ministry of Agriculture and Food Industry, should
take to improve the Program performance .
audit results
The Court identified the weaknesses in the achievement
and reporting of Program performance
indicators and in the management of Program financial
resources, which would have a negative impact
on the economy, efficiency, and effectiveness
of the viticulture and winemaking sector . Particularly,
the Court has found out that:
The Program was developed for a long term
(19 years) and was not adjusted to the current
conditions on the sales market .
The reporting of Program performance indicators
must be improved significantly . Some
indicators were not achieved; others were reported
incorrectly .
The authorized bodies did not promote actively
the clearing of unproductive grapevine,
which is a major goal of the Program, but fo-
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Audit activity