Compliance Audit Report Regarding Management Of Public Patrimony Within The Public Entities From Rîșcani District For The Year 2015

Original Language Title: privind Raportul auditului conformității gestionării patrimoniului public în cadrul entităților publice din raionul Rîșcani pe anul 2015

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    The Court of Auditors, in the presence of the President of Moldova Iurie rayon Nettle, Government representative in the territory, Mrs. Cecilia Scobioală, head of territorial Cadastral Office Rîșcani Mr. Pavel Velișcă, head of the Finance Directorate of the Rîșcani District Council Mrs Galina Tăbîrță, mayors: or. Costeşti-Mr. Nader Glasu, Mr. Dumitru Sturzeni-Emmanuel, accountants-heads you: rayon President Apparatus-Ms. Olga Ranjith, City Hall. Costeşti Tatiana ear specialist in settling the land regime of City Hall. Mrs. Lilia Buinovscaia, costeşti, being guided by article 2 para. (1) and article 4 para. (1), letter a) of the law on the Court of Auditors No. 261-XVI dated 05.12.20081, examined the compliance audit Report management of public patrimony within the public entities from Rîșcani district for the year 2015.
1M. A., 2008, 237-240, 864.

The Mission of the audit has been carried out in accordance with article 28, article 30 and article 31 of law No. 261-XVI of 05.12.2008 and in accordance with the auditing activity of the Court of Auditors for the year 20152, aims to verify the local public administration authorities (hereinafter LOCAL GOVERNMENTS) in Rîșcani district under the provisions of normative acts and principles of good governance in the process of management of public patrimony.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 2Hotărîrea Court of Auditors No. 46 of 14.12.2015 regarding the approval of audit activity Program of the Court of Auditors for the year 2016.

The audit was conducted in accordance with the auditing standards of the Court of Conturi3. Audit samples were obtained by examination of the financial statements of entities audited accounting records; verification of primary documents; analysis of indicators and some significant data; direct observations, and by studying the explanations people with managerial responsibility within the entities subject to audit. Decisions were analysed and the provisions of the District Council (hereinafter-CR) and President of the deliberative bodies of the district, and executive level UAT. _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 3Hotărîrea Court of Auditors No. 58 of 28.12.2009 about approval of the audit and general standards Standards audit was properly.

Examining the audit results and the hearing report, and explanations of persons with responsibility functions present in the public tender, the Court of Auditors found: external public audit Assessments regarding economic situations recorded at AAPL from Rîșcani reveals a management contraperformant, which generates the deficiencies and deviations from regularity. Therefore, the existence of institutional weaknesses and irregularities generating inefficiency denotes an improper attitude of the authorities concerned, manifested by lack of prudence in the management of public assets, non-compliant management of it not being a significant milestone to generate the financial resources needed to address the problems of local communities.
Generalizing the changes and brought in non-conformities management of public patrimony, exposed in the audit report, the plenum of the Court of Auditors reveals that AAPL admitted: • non-compliance with the legal-normative framework in the field of local heritage;
• inadequate concern relating to registration, records and operational management of public patrimony for purposes of overall integrity;
• by whether the process of identification, delineation and registration records of public assets (including land) local, State, and private;
• the inefficiency of internal control procedures, as well as the absence of conclusive evidence of public patrimony and truthful reporting of economic situations.
Faced with a variety of irregularities, inadequacies/the origin of which stand factors nominated, AAPL, therefore, carried out contraperformanță. Carențele and weaknesses observed were iregularități and generated the most significant shortcomings, expressing themselves through: • neidentificarea, nedelimitarea and the orderly failure of local public property in the public domain and private domain, as well as the non-conforming property rights in the land register entity, these being significant impediments to the effective management of assets and liabilities and income accumulation likely collection, which obviously give rise to a serious risk of loss of integrity/heritage;
• lease payments for land neîncasarea public property privatized objects, related local budgets being indigent in the amount of up to approx. 3.4 URmil.lei;
• income incurred as a result of non-compliant management of land, water and the object, the amount of 4.7 URmil.lei, a nevalorificată to the income from the rental of transmission lands (including aquatic objects) constituting a legal/physical persons basarabiei every Saturday from lease payments, which, in the situation amounted to 31.12.2015 1.3, URmil.lei, including the term more than 1 year URmil.lei-0.7;
• neîncasarea for rental payments (including utilities)-0.1 URmil.lei;
• failure to provide statutory registration of rights on real estate worth over 36.3 URmil.lei and pipeline networks-24.2 URmil.lei;
• discrepancies in records of gas pipelines-1.3 URmil.lei;
• neidentificarea and necontabilizarea appropriate public property assets worth circă URmil.lei 7.9; incorrect accounting of capital investment projects and related value objects, causing the distortion data sheet UAT's budgeting 2015 both on each FAILED in part, as well as on the district, at the same time being reduced the value of fixed assets with a total amount of approximately 6.6 URmil.lei;
• failure to provide records in accordance to public patrimony (11.1 URmil.lei) passed in the economic management of enterprises;
• transmission of heritage in the management of public medical-sanitary institution in the absence of these decisions of the CR, and without establishing the rights and heritage of its owner and Manager;
• non-use of public patrimony (11.4 URmil.lei) and neîntreprinderea its conservation measures that continue to degrade quickly, while at the same time, the demolition phase as they are not taken effective measures to resolve the situation.
Checks on compliance with the requirements and recommendations of the audits conducted by the Court of Auditors indicates that management of AAPL the raion has ignored the need for references to some fixups recommendations. Thus, out of 55 of the recommendations set out in the decision of the Court of Auditors No. 27 of 15.06.2012 "Concerning the Audit Report budgets of administrative-territorial units and the management of public patrimony from Rîșcani 2011", 9 recommendations have been carried out in full, 19, and 27-in part-to the sender, which has led to the perpetuation of some observed non-compliance continues above.
In conclusion, the changes observed are the result of iresponsabilității who gave evidence at makers public assets management locally, as well as the lack of an effective internal control system in all areas.
Concluding from the exposed, in accordance with article 7 para. (1) (a)), article 15(1) thereof. (2) and paragraphs 1 and 2. (4) article 16 c) and art. 34, para. (3) of law No. 261-XVI of 05.12.2008, Court of Auditors decides: 1. to approve the conformity Audit Report management of public patrimony within the public entities from Rîșcani district for the year 2015 as annexed to this decision.
2. this Resolution and the report of the audit shall be submitted to: 2.1. Rîșcani District Council, the President of the district, local councils and mayors of cities and towns/villages/municipalities: Rîșcani, Costești, Alexăndrești, New Borosenii, Aluniș, Braniște, Corlăteni, Duruitoarea Nouă, Gălășeni, Grinăuți, Hiliuți, Horodiște, Malinovscoe, Mihăileni, Nihoreni, Petrușeni, Pirjota villages, Pociumbăuți, Pociumbeni, Răcăria, Recea, Singureni, Sturzeni, Șaptebani, Șumna, Vasileuți, Glinsky, Zăicani to implement the recommendations set out in the audit report, determining concrete actions for the purpose of elimination of deficiencies found and the setting of time limits and the persons responsible for their realisation;
2.2. The Ministry of finance, for information and making financial authorities activity attitude from Rîșcani district image of establishing comprehensive regulations in respect of accounts of public patrimony;
2.3. The Ministry of Economic Affairs, for information and attitude to ensure proper reporting of the local public administration authorities information about the public patrimony, and managed to appropriate registration thereof in the register of public patrimony;
2.4. Balti territorial Office of the State Chancellery, for information purposes, and is required for administrative checks of activity of local public administration authorities (level I and level II) according to the legal framework, with a view to preventing violations and shortcomings detected by the audit;

2.5. The Government, for public information and compliance with the relevant central authorities and local compliance with the legal framework and the regulator in terms of highlighting/cadastrare/integrity of public patrimony managed;
2.6. The Parliament and the parliamentary standing committees: budget, economy and finance; public administration, regional development, environment and climatic changes, for information.
3. notes that, during the audit mission deployment, 6 FAILED from regular rayon in the accounts reflected real estate worth 7.0 URmil.lei.
4. Given the claim in the audit report annexed to the present Resolution, the recommendations of the previous external audit missions, can be excluded from the monitoring regime Decision of the Court of Auditors No. 27 of 15.06.2012 "Concerning the Audit Report budgets of administrative-territorial units and the management of public patrimony from Rîșcani 2011".
5. About measures taken to execute subpunctelor 2.1. and 2.4. of this Decision shall inform the Court of Auditors within a period of 12 months.
6. this Decision shall be published in the Official Gazette of the Republic of Moldova in accordance with article 34 para. (7) of the law on the Court of Auditors No. 261-XVI of 05.12.2008.