WITH DEFICIENCES OF VIEW
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The Public Finance Control Committee (PFCC) examined, on December 21, the Audit Reports on the consolidated financial reports of the Ministry of Agriculture, Regional Development and Environment, as well as of the newly created ministries - the Ministry of Agriculture and Food Industry (MAFI) and the Ministry of the Environment (MoE), concluded on December 31.
The audit findings and recommendations were presented by Tatiana Șevciuc, Member of the Court of Accounts of the Republic of Moldova (CoARM), as well as by the auditors.
In the context of the audits, the Court of Accounts issued a qualified opinion on the financial reports of MARDE, which, under all significant aspects, with some exceptions, provide a fair and true picture, according to the applicable financial reporting framework. The aspects that formed the basis of the opinion for MARDE also affected the opinion for the successor ministries of rights and obligations.
The qualified opinion was issued based on the following deficiencies:
- non-exclusion from the accounting records of shares in the share capital of 2 state-owned enterprises located abroad in the amount of 25.7 million lei, as well as the value of the share of a state-owned enterprise, in the amount of 20.5 million lei , which was liquidated and removed from the State Register of legal entities in 2021;
- the irregular transmission, free of charge, to the colleges and centers of excellence, which switched to self-management as a result of the 2018 reform, of the share in the amount of 247.5 million lei, consisting of public property real estate;
- the audit was limited in obtaining reasonable assurance regarding the fidelity and truthfulness of the reported value of the composition of the social capital in state enterprises and joint-stock companies in the amount of 579.58 million lei
The audit also noted deficiencies in the "Lands" chapter:
- The Ministry did not assess and account for the value of 31 plots of land, with a surface area of 698.16 acres in the amount of 112.84 million lei;
- the value of 57 land lots, with a total area of 1669.3 acres, was irregularly recorded in the accounting records, although they belong to third parties;
- the regulatory provisions were not applied, being allowed the accounting of 9 plots of land with an area of 1668.73 acres in the amount of 57.13 million lei, received in cash from the Public Property Agency.
As a result of the audits, 26 recommendations were submitted to MAFI, and 27 recommendations were submitted to the MoE, to remedy the deficiencies detected during the audits carried out. These refer, in particular, to the correction of irregularities in the process of transmission of the managed patrimony, in the framework of the reorganization of the institutions of the central public administration.
In this context, the president of the Public Finance Control Committee, Tatiana Cunețchi, asked the audited entities to implement the audit recommendations, so that in the future the maximum effect that society expects will be achieved.
