WITH DEFICIENCES OF VIEW
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The Public Finance Control Committee (PFCC) requested the Academy of Sciences of Moldova (ASM) to make efforts to implement all the recommendations of the Court of Accounts.
We mention that the Court of Accounts of the Republic of Moldova (CoARM) presented today, February 17, within PFCC, the Audit Report on the financial reports of the Academy of Sciences of Moldova (ASM) concluded on December 31, 2020.
The auditors reported on the most significant findings identified during the audit engagement. According to the financial reports, the ASM’s budget for 2020 was specified in the amount of 22.01 million lei and executed in the amount of 17.49 million lei, and the value of the patrimony managed on 31.12.2020 constituted 107.25 million lei.
The main problematic aspects identified refer to the process of managing and reporting the public patrimony, determining the value of the lands, diminishing the incomes and receivables, etc:
- decrease of land value by over 107 million lei, due to non-registration of 17.6 acres;
- increase of capital investments in assets under execution by 71.4 million lei. Thus, since 2012, the investments of 69.9 million lei have not been transferred to the balance sheet of TL Aristotel, subordinated to the MECR. Also, the entity did not confirm the subsequent use of the projects amounted to 1.53 million lei, related to the elaboration of project documents for 3 investment objectives;
- the increase of stocks by 0.16 million lei as a result of the irregular registration, in the previous years (until 2013), of the expenses incurred for the services of serving some delegations as food products;
- decrease of revenues and receivables in the amount of 0.33 million lei, as a result of non-calculation and non-registration of income for payment for 2020 for the rent of rooms with a total area of about 626 m2, located in Chisinau, used by a third party, based on an expired lease.
It was not possible to confirm the value of "Transmission installations" in the amount of 3.08 million lei and of "Stocks of household materials and office supplies" in the amount of 1.81 million lei, due to non-compliant records and inventories.
As an example of the inefficient management of the public patrimony can serve the Real Estate Complex from the suburbs of Băcioi commune. Thus, as a result of a deficient institutional collaboration between the Academy of Sciences of Moldova and the Public Property Agency, occurred the situation when the administrator of the land with an area of 12.68 acres is the Public Property Agency, but it did not register the patrimonial rights over the land in the Real Estate Register, and the buildings in the accounting records of the Academy, in the amount of 55.57 million lei, are undervalued.
A precarious situation was also found in the case of ensuring the good management of publicly owned land. Thus, in 2019, the Academy excluded from the accounting records 33 lands, in a total amount of about 318 million lei and with a total area of about 188 acres, in the absence of land transfer documents to the Public Property Agency, administrator of those lands.
Currently, some of the nominated lands are in temporary use by some private economic agents (based on collaboration contracts or public-private partnership), it is not clear which public institution is responsible for monitoring the use of these lands.
Finally, the Court of Accounts reported that the deficiencies mentioned indicate on some irregularities that have a pervasive and significant character on the financial reports of the Academy of Sciences of Moldova concluded on December 31, 2020, being issued a qualified opinion. In this context, the Court of Accounts informed the Parliamentary Committee of the recommendations made to ensure that the detected non-compliances were remedied and that they were to be implemented on time.
