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