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

dustry investment projects, in essence →
to cover financial deficit with budgetary resources,
managed according to Agency’s indications;
Agency “Moldsilva” and forest enterprises →
inefficiency in collecting their own income,
lack of control over the process of timber using
and harvesting have led to a 2 times reduction
of revenue and respectively to the
illicit harvesting of wood; losses from wood
processing – MDL 5 .3 mln;
Agency “Moldsilva” accumulated and used
income from rental of forest, not reporting
regularly income of MDL 1 .3 mln; some of the
money was used for office costs;
The forest sector has been managed with violations
– losing income from rental / lease,
tacitly accepting he unauthorized construction
on leased land (“Ţiganca” Orhei – “Biotex-
Com”); lease with violation of the law;
There was not a concern at the decision-making
level regarding the efficient use of money
for the expansion of forest plantations:
use of public funds in the absence of investment
policies, on land of various forms of ownership,
without the approval of any terms
for recovery, which has affected the inefficient
use of MDL 2 .9 mln;
Lack of justification for the administration of
the hunting sector and illegalities admitted
→ inefficient expenditure of MDL 5 .6 mln →
due to restocking with feral pigs, and MDL 1 .8
mln → restocking with pheasants;
Interference of Agency management in the
operations of forest enterprises → expenditure
of MDL 4 .8 mln unfoundedly incurred
(from sponsorship);
Misreporting of financial and economic results
of forest enterprises and failure to register
public property;
Failure to record in the accounts MDL 97 .7
mln – under capital investment line; lack of
regulation on recording the crops under losses
– have generated losses of MDL 37 .4 million
(14 .9% of expenditure) .
underground natural resources (2007-2008)
(challenged in court)
Inefficient management of underground natural
resources; failure to regularly exercise
the powers provided by law, at the CPA and
LPA level → lack of control → harm to the environment
and NPB;
Imperfection of the legal-normative framework;
lack of distinct policies on underground
natural resource management; lack
of exhaustive delimitation at OAPC level →
uncontrolled exploitation of underground
natural resources; inconsistent mechanisms
for accounting, regulation and control;
Lack of cooperation between authorities of
different levels → illegal extraction of underground
natural resources and groundwater
pollution;
Continued exclusion of land from agricultural
and forest turnover and lack of regulation
and control of land recultivation → diminishing
agricultural land surfaces;
The value of state property managed by the
businesses is not known by competent authorities;
the accounts regard the exploitations
made; lack of permits – mining perimeters,
charging no fees to NPB → = 0 .15%;
The amount of fees for exploiting underground
constructions for entrepreneurial reasons,
collected in the budget, does not correspond
to the value of assets exploited by
beneficiaries (≈ MDL 8 mln);
Natural resources bring income to businesses
and beneficiaries, but for the state → harm to
underground natural resources and to the income
to NPB .
V . performance audits
Five performance audits, including 3 → as
commitments to international bodies (the
Government’s policy matrix):
a) . social assistance system – social welfare;
b) . primary health care system;
c) . environmental protection (Solid waste
management) .
a) the social assistance system needs further
improvement to be more efficient and effective:
insufficient workforce from territorial perspective;
the training and qualifications of social workers;
insufficient examination of data of applicants
for social aids; lists of welfare recipients not
checked against the list of the dead; formation
of uncollected balances in financial institutions;
risk of fraud in the system;
payment of social aid → untimely collection
leading to the formation of balances in the
bank, including due to the following factors:
21
Audit activity