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From word to action!

  • 05.12.2008
  • 1531
From word to action!

The Court of Accounts (CoA) remains true to the mission, vision and values provided for in its Strategic Development Plan (SDP) for April 2006-December 2010 aimed at insuring the functioning of the CoA in accordance with the external audit international standards and EU best practice. In the process of implementation of the SDP activities, the CoA is assisted by the World Bank as well as by internationally respected and highly-appreciated SAIs such as the Swedish National Audit Office (SNAO), Scotland Audit Office, Estonian NAO and British NAO.
Starting in October 2008, the CoA initiated two pilot performance audits:
   Performance audit on management and use of public resources intended for fighting cancer;
   Performance audit on public procurements under the new law.

The CoA wishes to carry out the performance audits above in accordance with the best practice and requirements specified in the standards in this area. This presupposes extension of the range of procedures used for obtaining evidence, use of new techniques for collecting audit evidence, examination of various issues from the point of view of all parties implied in the process, procedures, economic operations, etc.
For this purpose, Ecaterina Paknehad, Member of the Court of Accounts, assisted by Tudor Suhan, Team Leader of the performance audit on public procurements under the new law, and Regina Bogatiret, Legal Advisor responsible for this audit, organized on Thursday, 4 December 2008, at the Court of Accounts a meeting with the representatives of 20 economic operators that participated in public procurements organized by some central and local public authorities.
The meeting sought to obtain audit evidence from the tenderers directly involved in the process of public procurements.
During this meeting, the participants discussed a number of issues related to public procurements. The main reason for having this meeting with the economic operators was to determine their experience of applying public procurement procedures and the efficiency of the latter in the light of the standards established by the new Law on Public Procurements as well as to identify ways to improve the procurement process under the new law. The participants received a questionnaire which is to be answered by the economic operators and submitted to the CoA within 10 days. The review of the answers of these economic operators as well as of other 65 economic operators to whom the questionnaire was sent by email will allow the CoA to identify the problems experienced when applying the procurement procedures under the new law and the potential gaps in the law on public procurements, thus ensuring transparency in the decision making process.



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