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Audit of the Constitutional Court’s financial report

February 28, 2019 views 1929


On February 28, the Court of Accounts examined the Audit Report on the Financial Statements of the Constitutional Court on December 31, 2017.

The Constitutional Court is the only authority of constitutional jurisdiction in the Republic of Moldova, it is independent and only obeys the Constitution.

Its primary role is to ensure respect for the values of the rule of law: to guarantee the supremacy of the Constitution, to ensure the realization of the principle of the separation of powers in the state, to ensure the responsibility of the state towards the citizen and the citizen towards the state.

The audit mission was conducted in order to test, in all material respects, whether the financial statements of the Constitutional Court provide a fair and accurate picture in accordance with the applicable financial reporting framework and, as a whole, do not contain significant distortions, being subject to audit in the year 2017.

The patrimony administered by the Constitutional Court belongs entirely to the state and, in terms of material existence and composition, it constituted, at the end of 2017, 17.3 million lei.

The financing of the activity is carried out from the state budget allocations, as well as the administered revenues, according to the legislation in force. The budget of the Constitutional Court is an integral part of the state budget.

The audit mission revealed that the audited financial statements, with the exception of the effects of some aspects, provide, in all material respects, a fair and accurate picture in accordance with the requirements of the accounting and financial reporting rules applied in the budgetary system.

At the same time, the audit activity revealed some irregularities, which conditioned the distortion of the information presented in the audited financial reports. Thus, as a result of the reconstruction of the managed building with extension in dimensions and the construction of two additional levels, the value of the building was not revalued. Although the mentioned works, in the amount of 8.6 million lei, were finalized and put into operation in 2014, they were not included in the fixed assets category.

It is also noted that the managed land with the area of 0.076 ha and the value of about 98.1 thousand lei was not accounted for and no patrimonial rights were recorded on it.

In the Constitutional Court, an adequate human resources management was not promoted, which manifested itself in the lack of adequate measures to fill the vacant positions, which resulted in the formation of budget financial resources savings and redirection for the establishment of the unique prizes. Thus, although during several financial years (during the period 2016-2018) 9 public positions were vacant, no measures were taken for their filling.

At the same time, the inadequate management of human resources has conditioned the accumulation over the years of the significant number of unused annual leave days (804 days as of December 31, 2017) of 33 employees, which impose legal obligations towards the staff amounting to about 14.3 million lei and as a result, it generates increased risks of disruption of the budgetary balance of the audited entity, as well as burdening the state budget.

We would like to mention that the Court of Accounts has submitted rigorous recommendations to be implemented by the entity concerned in the Audit Report.