regarding the Audit Report on consolidated financial statements and the report of the audit on conformity of the management of public funds by the National Bureau of statistics in the budget year 2015



Published: 03.06.2016 in Official Gazette No. 151-155 art no: 14 the Court of Auditors, in the presence of the head of the Directorate's internal administration, management of the State Chancellery, Mr. Sadi, head of the Directorate of public authorities finances, Ministry of Finance, Mr. Andrei Prisăcari Viorel, head of the Directorate of administration of public property Public Property Agency Mr. Mihail Jacob, Deputy Director of the National Bureau of statistics, Mr. Vitalie Valcov , ex-director general of the National Bureau of statistics, Ms. Lucia Whitewashing, Deputy Chief Accountant, head of the National Bureau of statistics, Ms. Imran Uddin, ex-chief accounting officer, Ms. Bagda, Deputy Administrator of the State Publishing House of "statistics" Printed Ms. Alexandra Ravineală, Chief Accountant of the State Publishing House of "statistics" Printed Ms. Ludmila Ostrich, and other persons with managerial responsibility, being guided by article 2 para. (1) and article 4 para. (1) (a). the Court of Law) of Auditors No. 261-XVI from 05.12.20081, has examined the report of the audit of the consolidated financial statements and the report of the audit on conformity of the management of public funds by the National Bureau of statistics in the budget year.
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The Mission of the audit has been carried out in accordance with article 28 and article 31 of the law on the Court of Auditors No. 261-XVI of 05.12.2008 and in accordance with the auditing activity of the Court of Auditors for the year 20162, aiming for the drawing up and presentation of the attestation of fairness in all aspects of financial statements reported by the entity from 31.12.2015 and the conformity of the management of public funds in the budget year 2015 with exposure and awareness of general audit conclusion.
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 2 decision of the Court of Auditors No. 46 of 14.12.2015 with regard to approving the audit activity for the year 2016.

Examining the results of audits and hearing reports, as well as explanations of persons with responsibility functions present in the public tender, the Court of Auditors found the National Bureau of statistics: (hereinafter-BNS) is financed entirely from the State budget, and the leadership of the NBS is in charge of financial and economic activity, ensuring the rational use of budgetary resources and management of public patrimony.
Contents of audit reports, based on the evidence collected shows that the operational processes of statistics are organised in order to ensure compliance with the legal-normative framework. At the same time, some reservations were established and irregularities, as follows.
1. Concerning the audit of the consolidated financial statements of the National Bureau of statistics in the budget year 2015: • financial management system and internal control within the establishment is located at the stage of preparation, noting the lack of an audit Action Plan for implementation of the system of financial management and control as well as operational processes and nedescrierea pertaining to the management of public funds, and how it relates to the internal audit , the reserves in its work;
• the financial statements of the entity are consolidated by using/automated systems and manuals, which denotes the absence of an unique approach; It is found the lack of a regulatory framework concerning the Organization of the accounting system of an automated or manual, this approach as they are not provided either in the entity's accounting policy;
• management of fixed assets amounted to administered by the NBS is affected by the non-statutory property rights on immovable property and land, as well as the nereflectarea value (4.1 million lei) in the accounts of the institution, which generates a risk of incorrect reporting of financial statements; in the report submitted to the Agency for public Property, the property value is reduced by 2.1 URmil.lei;
• the entity has not carried out an annual inventory of assets in strict accordance with statutory requirements for confirmation of the accuracy and authenticity of data from accounting and financial reports;
• in budget execution Balance authorities/public institutions strengthened, the Ministry of finance presented at 01.10.2015, has not been reflected the value of social capital (6.2 mln. lei) of the State of the publishing house Printed "statistics", founded by the NBS.
2. Concerning the audit of compliance of the management of public funds by the National Bureau of statistics in the budget year 2015: • during the period audited, the entity has executed expenditure level 96.7% of approved limits, constituting the crediting debts including URmil.lei 0.9 3.2 Mio. Lei-the payment of goods and services, due to the limitation of funding; 
• management of public property management of uninhabitable indicates failure of receipt of rental income (446.1 thou lei), free use of some rooms and neîncasarea means of rent (327.2 thou lei), the non-use of the maximum capacity of the buildings, as well as the fact that some data in the rental premises uninhabitable were privatized without the consent of the NBS, at prices without competition and underestimated;
• purchases of goods, works and services in the establishment of legal standards reveals non-compliance with regulating this area, namely: some procedures have been organized without those contracts to be included in the procurement plan during discharge (893.0 thou lei); It was considered that irregular Division of purchases of goods and works (372.9 thou lei); delayed procurement procedures resulted from paying allowances on 2015 has contracts worth 452.0 lei, concluded in 2014; at the time of award of contracts of low value, the entity has not provided prices and average costs of procurement set out on the market, noting the lack of audit evidence as to the price and offered by economic operators; folders for each tendering procedure are not prepared in accordance with legal regulations, etc.;
• assignment of objects of little value and short-term to fixed assets or stocks of materials was carried out with some irregularities, the entity is faced in this process, and with the lack of a guiding methodology;
• some of the tasks of the NBS as the founder of the State of the publishing house Printed "statistics" have not been executed in accordance with the regulatory framework in this context relevîndu to include the following: a) the contract concluded by the founder with the administrator regarding transmission of State property under management stock list not attached on the composition and value of the property conveyed in the State administration;
b) list of goods deposited in the capital, with their value, not attached to regular Status, and public heritage included in the share capital of the entity is not assessed and adjusted exterior taking into account the amount of own funds, the assets of the public being reduced with 7.2 URmil.lei;
c) due to the fact that the State-owned enterprise was taken over the tasks of the printing and issuing of special forms, financial and economic indicators reveal a significant decrease registered in recent years incomes from sales and net profit in relation to prior periods, as well as an increase in administrative costs;
d) in the absence of circulating means, the founder and the Board of Governors of the State have not complied with legal provisions on ensuring transparency of procurement procedures intended to cover both the needs and ensuring the technical-material base and training program of production of the enterprise;
Annex e) according to the law No. 121-XVI from 04.05.2007 on management and privatisation of public property, the State publishing house printed "statistics" is included in the list of goods that cannot be privatised privatization with share capital in the amount of 6.2 URmil.lei. Contrary to legal provisions, some goods with total area 829.2 m2 were qualified as assets not used in the production process and, in accordance with article 18(3). (2) of the Act, which provides that nominated assets unused State businesses/municipal, of companies with majority equity or public, and public institutions shall be sold in the manner established by the Government, were displayed for privatization;
f), with entity equity in 2011, not rated, and not recorded in the balance sheet 2 with the value of register of 4.1 mln. Lei.
In the context of those recorded and under 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 the law on the Court of Auditors No. 261-XVI of 05.12.2008, Court of Auditors DECIDES: 1. to approve the report of the audit of the consolidated financial statements and the report of the audit on conformity of the management of public funds by the National Bureau of statistics in the budget year 2015 (appendices 1 and 2).
2. this Decision and supporting audit reports submitted:

2.1. National Bureau of statistics, for the implementation of the recommendations in the audit Reports, by means of practical measures with a view to liquidation of irregularities, including at State-run publishing house printed "statistics";
2.2. The Ministry of finance, for the documentary and atitude in order to examine the expediency of implementation within the NBS has a centralized reporting accounts, in order to minimize costs;
2.3. the licensing Chamber and the Agency for land Relations and Cadastre, for information and sharing attitude towards the real estate assessor, who estimated the administrative building of State-run publishing house printed "statistics", with the area of 212.1 m 2. Bucharest 34, at 143.0 MDL, or with a price difference of 767.5 thou lei from the land register;
2.4. the Moldovan Government, for documentation;
2.5. the Permanent Parliamentary Commission for economy, budget and finance, for information.
3. notes that, until the completion of the audit mission, the National Bureau of statistics has provided consistent coverage in the amount of the share capital in the amount of 6.2 million. Lei in budget execution Balance authorities/public institutions strengthened to 31.12.2015, Ministry of finance, at 1 136 "long term Investments in related parties".
4. About enforcement of the requirement from subparagraph 2.1. This Judgment will inform the Court of Auditors on a semi-annual basis, no later than 24 months from the date of its publication in the Official Gazette of the Republic of Moldova.
5. 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.