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

the ImpaCt of Court of aCCountS’
reCommendatIonS on Important areaS
of natIonal eConomy
Between November 2009 – November 2010, the Court of Accounts
conducted 45 audits at 393 entities, as a result of which 45 decisions
were adopted, including 20 reports were approved for the regularity
audit, 5 performance audit reports, 27 audit reports of other types
(property management, IT) . Some results of the audit work have been
exhibited in the Report on the management and use of public funds
and public property .
the main areas audited were: health care, social security and
assistance, agriculture, forestry, fishing and water management, environmental
protection, tax and customs revenue administration, capital
investment, and management of public assets .
the most significant deviations noticed during the audits:
some central authorities – first-level budget spenders – discharged
their founder powers with deviations from the provisions
of the Law on state enterprise, getting involved in the activities
of state enterprises where they exercise their founder position
to make certain expenditure for their interest;
organization of public procurements with violation of legal norms,
in particular, the purchase and registration of public procurement
contracts in amounts exceeding the approved budget;
irregular expenditure and misuse of the approved budget by:
− breach of approved budget limits for actual expenditure;
− irregular payment of one-off bonuses, without allocations
planned for these purposes;
irregular use of budget resources for investments, current and
capital repairs, including breaching the law on expert appraisal
and development of project documentation; purchasing works
in the absence of project documentation and of the general estimate
of costs; unjustified increase of works value; the impossibility,
in some cases, to see the veracity of settlements with the
contractor and failure to complete the works within the deadlines
set in contract terms;
incomplete collection of state budget revenues, conditioned, in
particular, by:
− incorrect forecast of taxes and breach by traders of obligations
provided for by legislation on the collection of budget
revenue;
− reduction of the taxable amount, including by increasing
exemptions and refunds;
Mariana Botica
senior state controller,
methodology and Strategic
planning department
41
Audit activity