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

payments due to the budget in the amount
and within the deadlines established .
Weaknesses in the management and the use
of CHIF:
− different approaches to PMSI of the same
level in contracting medical services from
the Main Fund;
− contracting health services provided by
non-accredited PMSI;
− reduced use of money for compensated
drugs;
− poor
PMSI;
control of CHIF management by
− procurement of individual protection materials
against A (H1N1) with violations of
quality and delivery terms;
− failure to register the capital of PMSI founded
by MoH, and different approaches to
municipal PMSI .
the impact of requirements and
recommendations of the Court of accounts:
NPB revenue collection;
improving SB revenue administration;
recording public property in the accounts;
more efficient use of public funds for capital
investment and repairs;
registration of immovable property in TCO;
increased accountability of budget managers
+ quality services;
training on compliance of public procurement
procedures and implementation of
financial management, internal control and
audit system .
Court of Accounts will continue to insist on quality,
professionalism and impact of audit, in order:
To increase the level of management responsibility
for a compliant financial management;
To identify solutions to prevent waste and irregular
use of money;
To identify risks of poor public management;
To enhance public financial management
reform; continue the implementation of
the system of internal control and internal
audit .
27
Audit activity