WITH DEFICIENCES OF VIEW
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On May 18, the Court of Accounts of the Republic of Moldova presented to the Public Finance Control Committee (PFCC) the results of the Compliance Audit Report of Public Asset Management by the State Enterprise "Posta Moldovei" in 2020.
The vice-president of the CoARM, Viorel Chetraru and the head of the audit gave a brief presentation of the conclusions of the audit report.
Mr Chetraru mentioned the objectives of initiating this audit and the role of this institution in the state. The S.E. "Posta Moldovei" is the national operator, which provides postal services, various payment services and other non-postal services. The functional structure of the S.E. "Posta Moldovei" is organized vertically, being made up of three levels: the central administration, the branches and operational services, as well as the post offices and agencies. Thus, the company comprises 24 branches, 5 regional operational services, a National Transit Center, 1232 post offices and agencies, as well as a philatelic store.
Generalizing the findings and conclusions of the audit, it is noted that during the audit period, the S.E. "Posta Moldovei" generated losses of about 35.3 million lei, which were caused by the decrease in services provided in quantitative terms, related to the restrictions imposed by the COVID-19 pandemic, and on the other hand by the poor management of tariff formation, not being reviewed and adjusted during the management period.
The shortcomings of the financial-accounting management have conditioned the improper management of some revenues and expenses of the enterprise:
- non-recognition of the revenues of the period in the amount of about 796.3 thousand lei and of the expenses - in the amount of about 4.3 million lei;
- improper management of the obligations towards the staff regarding the unused annual leave allowances and the related costs, in the amount of about 21.2 million lei.
The S.E. "Posta Moldovei" does not know objectively the managed patrimony, given the fact that the inventory of buildings, lands and intangible assets was carried out in a formal way. Thus, the company did not ensure the proper management and responsible management of the mentioned categories of assets, being admitted a series of irregularities:
- non-registration in the accounting records of 32 plots of land with a cadastral value of about 0.8 million lei and of 16 buildings with a cadastral value of about 1.5 million lei;
- non-registration of the property right over 11 plots of land with a total cadastral value of about 1.5 million lei and over 7 buildings with an entrance cost of 1.3 million lei;
- lack of data on real estate located at the address of 383 structural subdivisions;
- non-accounting registration of 2 trademarks owned: the trademark "Posta Moldovei" and the trademark "Curier Rapid".
The audit also addressed the field of procurement of goods, works and services to cover the production needs and to ensure the technical and material base of the S.E. "Posta Moldovei". The company does not know the real volume of acquisitions made in 2020, which, according to audit estimates, amounted to about 59.5 million lei. A number of non-compliances were admitted, such as non-publication of the procurement plan; non-publication of notices of participation in open tenders related to procurements worth 7.3 million lei; improper preparation of specifications, not being accurately described the volume and type of current repair works in the total amount of about 2 million lei; division of acquisitions by concluding separate contracts in the total amount of 862.5 thousand lei, etc.
We note that the results of the compliance audit of the management of the public patrimony by the S.E. "Posta Moldovei" in 2020 indicates on the inconsistency of management with the principles of good governance, as well as on the non-performing internal managerial control. In the context of the identified deficiencies, the Court of Accounts submitted 17 recommendations to the audited entity, which are to be implemented within the established deadlines.
