On December 14, the Court of Accounts of the Republic of Moldova (CoARM) examined the results of the audit on compliance of management of the public patrimony by the State Enterprise (S.E.) „Posta Moldovei” in 2020.
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 the 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.
In this context, the company manages the public property patrimony located on the entire territory of the Republic of Moldova, which belongs entirely to the state and, in terms of material existence and composition, constituted, at the end of 2020, about 327 million lei.
The results of the external public audit show that 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:
- lack of 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;
- lack of 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;
- lack of accounting registration of 2 trademarks owned: the trademark "Posta Moldovei" and the trademark "Curier Rapid".
At the same time, the audit revealed that, during the audit period, the S.E. "Posta Moldovei" generated a net loss of about 35.3 million lei, which, on the one hand, was caused by the extensive decrease in the volume of services provided in quantitative terms related to the restrictions imposed in order to prevent and mitigate COVID-19 infection and, on the other hand, by the poor management of tariff formation.
Thus, the tariffs applied by the company were not revised and adjusted, the tariffs for the postal services in the sphere of the universal postal service being approved as early as 2012; domestic parcel delivery services - in 2012; international postal services - in 2015; international parcel delivery services - in 2015; international mandate delivery services - in 2015; and the services of Curier Rapid - in 2017. The deficiencies were caused by the lack of specific internal regulations related to the conditions and terms of revision and adjustment of tariffs.
The shortcomings of the financial-accounting management have conditioned the improper management of some revenues and expenses of the enterprise:
- lack of 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 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". According to the audit findings, the company does not know the actual volume of acquisitions made in 2020, which, according to audit estimates, amounted to about 59.5 million lei. At the same time, the S.E. "Posta Moldovei" did not ensure the transparency, regularity and efficiency of the procurement procedures, being admitted a number of non-compliances, such as the lack of publication of the procurement plan; the lack of 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.
During the audit, following the auditors' recommendations, the S.E. "Posta Moldovei" accounted for the trademarks owned "Posta Moldovei" and "Curier Rapid" with a total entry cost of 11.4 thousand lei; counted six buildings located in Balti and Orhei with a total entrance cost of about 1.5 million lei; launched the open tender for the acquisition of real estate valuation services for the purpose of their accounting registration.
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 the management with the principles of good governance, as well as on the lack of performing internal managerial control. In the context of the identified deficiencies, the Court of Accounts submitted recommendations to the audited entity, which are to be implemented on time.