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Compliance of the capitalization of the budgetary means by the Service for Preventing and Combating Money Laundering

  • 23.04.2021
  • 340

The Compliance Audit Report on the use of public financial resources allocated to the Money Laundering Prevention and Combating Service (MLPCS), during 2018-2020, was examined by the Court of Accounts of the Republic of Moldova on April 23, during an online meeting.

We mention that the Service for Preventing and Combating Money Laundering is an independent public authority, which exercises its duties without external, political or governmental interference that may compromise its independence and autonomy. The purpose of the MLPCS's activity is to contribute to ensuring state security, preventing and combating money laundering and terrorist financing.

The audit objective had as general objective the verification of the compliance with the normative framework of the capitalization of the budgetary means, during 2018-2020, by MLPCS. The Court of Accounts found that, within the MLPCS, during the audit period, the management of financial resources, in all material respects, met the principles of legality, transparency and integrity. At the same time, some non-compliances were identified in the use of the means allocated for the maintenance of MLPCS and the capital repair of the building, some deficiencies in the process of delimitation and cadastral registration of the building under MLPCS’s management, as well as in full implementation and IMC reporting.

Thus, the compliance of the use of the means allocated for the maintenance of the MLPCS was affected by the delay of the procedure of placing the Service in a new headquarters, which led to the non-execution of the allocated funds in 2018. Also, some managerial decisions caused some expenses. with non-compliance with the principle of efficiency in the process of delegating staff, and the purchase of goods, works and services was carried out with some deviations from the applicable legal framework.

The compliance of the management of the means allocated for the capital repair of the building was affected by the irregular performance of some repair expenses related to some surfaces and parts of the building that are not managed by the Service. There are situations of division of a public procurement, by concluding two separate public procurement contracts, in the opinion of the audit, being created possible circumstances to favor a concrete bidder. Failure to comply with the contractual clauses, by excluding certain types of works and including others, not initially provided for in the contract, also influenced compliance within this chapter.

The compliance of the process of delimitation and cadastral registration of the building under the management of MLPCS was affected by its non-registration in the Real Estate Register by the former owner, as well as by the lack of its cadastral plan.

Regarding the compliance of the internal management control system (IMC), the gaps identified by the Court of Accounts were caused by the lack of designation of a subdivision or a person responsible for coordinating, maintaining and developing the IMC, respectively not organizing the annual self-assessment and reporting process of the IMC system. Also, the self-assessment and reporting of the IMC system was not ensured, as well as the Declaration of managerial responsibility for the audited period was not elaborated.

The audit evidence obtained was sufficient and appropriate to provide an overall conclusion on the compliance of the use of public financial resources allocated to the MLPCS. In this context, the Court of Accounts has made recommendations aimed at addressing gaps and mitigating potential risks, which could consequently affect the compliance of future activities and operations.

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