compliance audit report on the use of public financial
public to organize and conduct by some
Central Election Commission and district electoral councils of local elections
in the Official Gazette
Article No. 8
Court, in the presence of the President of the Central Electoral Commission, Iurie Ciocan, the Head of Financial Department of the Central Election Commission economic, Ms Liliana Voiticovschi, Head of the Department finances public authorities within the Ministry of Finance, Mr. Andrei beekeepers, the Commission's internal auditor Central election Elizaveta Ms Steel and other officials of the Central election Commission, guided by art. 2 (1) and Article 4 para. (1) a) of the Law Court No. .261-XVI from 05.12.20081, compliance audit report examined the use of public funds for the organization and conduct of the Central election Commission and some electoral councils of local elections in 2015.
_______________________________________ 1 Law Court No 261-XVI of Auditors of 05.12.2008 (hereinafter - the Law No 261-XVI from 05.12.2008).
Audit mission was carried out under article 28, article 30 and article 31 of Law No 261-XVI dated 05.12.2008, in accordance with programs of audit work by the Court of Auditors for 2015 and, respectively, in 2016, aiming to provide reasonable assurance regarding the compliance of public funds management on the general local elections in 2015.
audit was conducted in accordance with International Audit standards of Supreme Audit Institutions, applicable under the Court Decision Auditors2, and according to the normative and institutional framework methodology. _______________________________________
2 Decision No. 60 of 11.12.2013 Court "on the application of international auditing standards of the Supreme Audit Institutions Level 3 - ISSAI 100, ISSAI 200, ISSAI 300, ISSAI 400, in the audit of the Court of Auditors ".
Given the objective of the audit, the volume of financial resources for elections and the identification of areas at risk probability of occurrence, the audit approach was one based on substantive procedures, audit evidence being accumulated by counter-information obtained as a result of the examination of financial reports, books, primary documents and financial information.
Having heard the report and presented the audit results and explanations of the persons officials present at the public hearing, the Court
To the Central Election Commission, state budget originally approved allocations amounting to 73.0 million lei, of which 65.0 mln - to organize local elections in 2015 and was later specified amount 63.4 million. At the same time, for the organization and conduct of the runoff vote, allocations have been filled from the reserve fund of the Government with the amount of 10.98 mln, this means following to be restored to a subsequent rectification of the state budget for 2015. | || According to the financial report of the Central election Commission as of 30/09/2015, home expenses for preparation and holding of elections at the expense of the state budget and reserve fund amounted to respectively 61.0 mln and 9.97 mln .lei being executed at 96.2% and respectively 90.8% compared to allocations specified. It noted that according to information provided by the Ministry of Finance, after budget revisions (2015), taking into account the balances of unused (both account allocations base and from the reserve fund), the budget of the Central Election Commission was increased by about 7.4 mln, while being restored means the Government reserve fund (10.98 million).
The audit found that the management of budgetary resources for the 2015 local election campaign generally meets the requirements of the regulatory framework. However, overall expenditure management to organize and hold local elections failed to meet the rigors of a financial-budgetary discipline copies that conditioned irregularities in wages; procurement; financial management and accounting.
Based on the above, under Article 7 para. (1) a), art. 15 (2) and para. (4), Article 16 c) and Article 34 paragraph . (3) of Law No 261-XVI from 05.12.2008, the Court
1. Compliance audit report is approved the use of public funds for the organization and conduct of the Central Election Commission and some DECs general local elections of 2015 attached to this Decision.
2. This Decision and audit report shall be submitted:
2.1. Central Elections Commission is required to ensure the implementation of audit recommendations indicated in the audit report, to determine concrete actions to eliminate the deficiencies found and the setting of deadlines and persons responsible for implementation;
2.2. Ministry of Finance for information and take the attitude regarding the need to review, jointly with the Central Electoral Commission, the electoral legislation in order to optimize spending, especially by resizing the membership of committees / electoral committees depending on the number of voters subordinated;
2.3. Moldovan Parliament for information.
March. It notes that during the deployment of the Central Election Commission audit: (i) effected corrections / recalculations of rigor on wages, totaling 235.2 thousand; (Ii) corrections operated on procurement and directly upgrade to charges of material goods, totaling 3751.0 thousand; (Iii) achieved in the accounts settled material goods illegally, amounting to 8500 lei.
4. About the measures taken for the execution of subparagraph 2.1. of this Decision will inform
Court within six months of its publication in the Official Gazette of the Republic of Moldova.
May. This Decision shall be published in the Official Gazette of the Republic of Moldova in accordance with article 34 par. (7) of Law No 261-XVI Court of 05.12.2008.