WITH DEFICIENCES OF VIEW
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On July 28, the Court of Accounts of the Republic of Moldova (CoARM) examined during the online meeting, the Financial Audit Report of the Supplementary Grant to the Project “Emergency Response to COVID-19 in the Republic of Moldova”.
The audit aimed to provide reasonable assurance that the reports submitted for the financial means additionally granted through the Grant to the Project "Emergency Response to COVID-19 in the Republic of Moldova", concluded on 31.01.2021, do not contain, in as a whole, significant distortions caused by fraud or error, as well as the issuance of an opinion.
The accumulation of audit evidence was performed by requesting information and data from the Ministry of Health, Labor and Social Protection (MHLSP), the Ministry of Finance, the National Medical Insurance Company (NMIC), the Center for Centralized Public Procurement in Health and 10 different public institutions levels and subordinations.
In the context of the pandemic situation and the expenditures made in connection with its evolution, between the Republic of Moldova and the International Development Association, part of the World Bank Group, an Additional Financing Agreement was concluded for the Project “Emergency Response to COVID-19 in the Republic of Moldova", being allocated the amount of 3.48 million US dollars.
The grant was awarded for the purpose of retroactive financing of contracts, according to the list approved by the Project Working Group, the World Bank and the Ministry of Finance. Thus, based on the available sources, the following 2 contracts were financed retroactively:
Contract for the purchase of tests for COVID-19 infection;
Contract for the purchase of protective equipment.
By way of derogation from some legal provisions and according to the Disposition of the Commission for Exceptional Situations, the Center for Centralized Public Procurement in Health ensured, as a matter of urgency, the procedure for the direct procurement of tests for COVID-19 infection from the National Insurance Company in Medicine and the purchase of protective equipment, using the negotiation procedure without prior publication of a notice of participation. Thus, the NMIC provided financing in the amount of 35.7 million lei for the purchase of tests for detecting COVID-19 infection, and the Ministry of Finance allocated, from the Government's reserve fund, the amount of 36.0 million lei to the Ministry of Health, Labor and Social Protection for the purchase of protective equipment, in order to prevent and control COVID-19 infection.
Based on the contract for the purchase of tests for COVID-19 infection, the economic operator delivered the goods to the National Agency for Public Health, which were subsequently redistributed to medical institutions according to the distribution list approved by MHLSP. It should be noted that all tests were distributed and used for the purpose intended by the end of 2020.
The protection equipment was fully delivered by the economic operator between April and May 2020 and deposited with the Joint Stock Company "SanFarm-Prim". Based on the provisions issued by MHLSP, the depositary distributed the protective equipment to medical institutions, being distributed about 295 thousand respirators and 142 thousand protective screens. In addition to the fact that the amount of protective equipment was estimated for the needs of medical institutions for a period of 3 months, on 30.06.2021, a stock of approximately 39% of the total purchased in the amount of 12 million lei was registered. Thus, the remaining stock is due to the fact that, during the pandemic period, donations and humanitarian aid were granted, as well as the purchases made by medical institutions were carried out according to the rights granted by the Committee for Exceptional Situations.
Following the verification of contracts, accounting documents and other related information, the audit did not identify significant deviations from the established requirements, all accounting records being confirmed by primary documents, including annexes thereto, confirming the purchase, delivery, receipt and distribution of goods necessary for the protection and prevention of COVID-19 infection.
The Court of Accounts found that the financing institutions reflected correctly and faithfully in the reports on the execution of the Compulsory Health Insurance Funds and the financial reports of MHLSP, the means allocated for the emergency purchase of tests for COVID-19 infection and protection.
