Court of Accounts
Republic of Moldova
On the 4th of February this year, within the Public Finance Control Committee in the Parliament of the Republic of Moldova, the Court of Accounts of the Republic of Moldova has audited the Report regarding the compliance of the management of the resources within the Vineyard and Wine Fund (VWF). It should be mentioned that this Report was previously analyzed during the public meeting of the CoARM held in October 2019.
The audit mission aimed to identify the domains that are susceptible to the risks linked to the management of the Vineyard and Wine Fund’s resources, as well as to evaluate the procedures involved in the management of the Fund’s resources.
The performed audit procedures identified problems and deficiencies concerning the management of the Fund’s resources, which have limited the efficiency and efficacy of the management of the allocated resources, as well as concerning the implementation of the objectives set in order to realize the finances domains.
The audit mission identified several deficiencies. So, as a result of the double status given to the National Vineyard and Wine Office, the Vineyard and Wine Fund has approved two different annual budgets, the first – approved by the State Budget Law concerning the current budgetary year, the second – approved by the Coordination Council. The audit found decrease and increase in both incomes and expenses regarding both annual budgets.
Also, the management admitted the financing of some actions additionally approved without identifying their sources of over 2,8 million lei, undertaking unplanned by the budget expenses, as well as exceeding the financial limits set for certain activities.
According to the audit, the imperfect managing, collecting and bookkeeping contributions and fines mechanism, as well the mechanism that tracks the debts owed to the Fund (both mechanisms being defined by the legal framework), have generated their segmented management over the years and, as a result, there were no sufficient measures undertaken in order to collect the debts towards the Fund. According to the National Vineyard and Wine Office’s data, at the end of 2018 the debts towards the Fund were over 21 million lei.
According to the State Tax Service, the National Vineyard and Wine Office, the Customs and the Wine-sector Register there were found significant problems regarding the number of the taxpayers. There were identified 40 economic agents that have exported wines, but did not report to the State Tax Service and 9 economic agents that have lowered the numbers presented to the State Tax Service compared with the real exported volumes. According to the audit’s mission, the calculus and, correspondingly, the over dues to the taxpayers’ contributions were minimized with over 6,3 million lei.
The Court of Accounts and the Public Finance Control Committee have asked the National Vineyard and Wine Office, the Ministry of Finance and the Ministry of Agriculture, Regional Development and Environment to undertake all the necessary measures in order to implement the Recommendations within the Audit Report. The document was forwarded to the Office of the General Prosecutor to inform them and for them to able to take the necessary measures.
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