Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova
Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova
Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova
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Failure to comply with the requirements and<br />
principles of transparency and competition<br />
in public procurements:<br />
−<br />
−<br />
−<br />
−<br />
The procurement of works in the absence<br />
of project documentation, verified and expert<br />
controlled in the manner set;<br />
procurement in the absence of public<br />
funds approved for this purpose;<br />
admission in public procurement procedures<br />
of businesses in<strong>de</strong>bted to the NPB;<br />
non-participation of MOF representative in<br />
the conduct of public procurement procedures<br />
or non-application of „veto” right;<br />
Failure to submit performance guarantee;<br />
Non-compliance with contractual terms in<br />
the collection and use of public funds – the<br />
risk of poor quality of works and sustainability<br />
of buildings;<br />
The execution of overhauls on current expenditure<br />
account;<br />
Distortion of accounting records of overhauls<br />
and increase in the value of fixed assets .<br />
Capital investments and repairs by public<br />
authorities:<br />
• Ministry of Health: - Reconstruction of buildings of the<br />
tuberculosis hospital in village Vorniceni,<br />
rayon Straseni – MDL 105.6 mln;<br />
low quality work that will soon lead<br />
to repeated need to allocate funds for<br />
investment and repairs;<br />
Ministry of Constructions<br />
and Regional Development:<br />
- Wastewater treatment plant of the<br />
tuberculosis hospital in village Vorniceni,<br />
rayon Straseni – in 2007-2009<br />
MDL 3.8 mln (MDL 3.2 mln – SB, MDL<br />
600.00 thousand – NEF) were allocated;<br />
it does not work, represents major<br />
environmental hazard, implying<br />
fraud that affects state interests and<br />
harms SB (materials submitted to<br />
CCECC);<br />
- building on 105 Ştefan cel Mare av. –<br />
the initial cost of the contract – MDL<br />
250.6 mln, the reviewed value – MDL<br />
200.3 mln: non-estimation of the balance<br />
sheet and residual value upon<br />
<strong>de</strong>livery acceptance of the building;<br />
irregular <strong>de</strong>livery of boiler house and<br />
unfoun<strong>de</strong>d use of public funds; unjustified<br />
increase of capital repair works<br />
– MDL 1.2 mln;<br />
State Chancellery: - building on 105 Ştefan cel Mare<br />
av. – the initial cost of the contract –<br />
MDL 251.2 mln, the reviewed value<br />
– MDL 218.8 mln: failure to submit<br />
the performance guarantee (MDL 3.7<br />
mln); erroneous accounting with MDL<br />
3.2 mln increase; misleading financial<br />
reporting;<br />
SE “State Administration<br />
of Roads”<br />
- incomplete (MDL 2.3 mln) rehabilitation<br />
works for road M-3, km 79-93<br />
Comrat-Cimislia; while performing<br />
additional works worth MDL 2.2 mln;<br />
misreporting; transactions with "ghost"<br />
companies worth MDL 3.3 mln –<br />
materials submitted to CCECC.<br />
the execution of atus and atu gagauzia<br />
budgets<br />
Revenues in ATU budgets countrywi<strong>de</strong> were<br />
collected below the level set by the amendments<br />
by MDL 82 .1 mln, or 1 .3%;<br />
ATU budgets overall costs – bellow the final<br />
provisions by MDL 379 .5 mln, or 5 .5%;<br />
The <strong>de</strong>gree of self-financing of expenditure<br />
from own revenues – 40 .8% .<br />
findings on execution of budgets of<br />
Chisinau, atu gagauzia and Causeni:<br />
− incomplete collection of own income – total<br />
MDL 48 .3 mln;<br />
− irregular expenses – MDL 5 .5 million (capital<br />
investments and constructions);<br />
− accounts payable not covered financially;<br />
− inefficient management of public assets;<br />
− the violation of bookkeeping laws;<br />
− erroneous reporting of assets situations –<br />
MDL 246 .0 mln .<br />
Insufficient concern and responsibility for<br />
public funds management to ensure good<br />
governance; lack of written procedures for<br />
internal control; the imperfection of the legislative<br />
and regulatory framework and the<br />
possibility of double interpretation of certain<br />
standards .<br />
use of public funds by public authorities,<br />
and regularity of periods longer than one<br />
budget year were characterized by weak<br />
public management, expressed by:<br />
Breach of financial and budgetary discipline<br />
(Prosecutor General, MSTI);<br />
Overspending (CC, PG, MSTI + TSTI, CS – MDL<br />
5344,7 thousand);<br />
13<br />
Audit activity