WITH DEFICIENCES OF VIEW
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The Сourt of Accounts confirms that there is a lack of rules and procedures, related to the managing process of the financial resources and unique public patrimony, undertaken in economical administration by the Technical University of Moldova, the institutional management and the financial one, not being connected to the principles of a good governance.
Today, on February 13, during the Court of Accounts of Republic of Moldova meeting, the conformity audit report over the public patrimony and the financial resources of the Technical University of Moldova for 2021-2022, was examined.
The audited by Court Of Accounts (CoARM) subject was approached through evaluation of multiple processes and activities within TUM, realized between 2021-2022, such as: managing revenues from budgetary and own allocations, respecting legal stipulations on costs managing, especially in employee’s payroll process, the compliance of the public procurement process , the process of public patrimony management, etc.
The TUM managed patrimony belongs totally to the state, and its value consisted at the end on 2022 of 1.133,01 mil lei, being over grown compared to last year with 478,2 mil lei., and that, due to the fact that as a result of educational, research and renovation institutes reorganization, TUM absorbed an educational institution and three of a research character.
TUM incomes and expenses recorded at the end of 2022, consisted of 407,2 mil lei, and respectively 415,4 mil lei. The largest share to the incomes of TUM is taken by the budgetary allocations for educational services and maintenance of dormitories (53,2%), while in TUM expenses – expenses regarding work remuneration (52,6%)
The Court of Accounts identified some deficiencies and non-conformities related to public patrimony and financial resources management, that have affected the good governance of the entrusted public patrimony, caused as by some lacks of internal management control, as well as by the noncompliance within the entities of the responsible agents to the normative framework.
This way, the income managed by the TUM in the audited period, were not planned, evaluated or registered accordingly, because of the lack of annual plan regarding specialized training on a payed/contract basis, undetermined charges for the studies based on real expenses, and applying different methods of accounting the income from budgetary and own sources. This fact lead to a partial coverage of the expenses for training students on a billed basis from the budgetary allocations. Also, the founder did not respect the provisions of normative framework while establishing the budgetary allocations aimed for dormitory maintenance, which lead to additional funding with almost 3,27 mil. Lei.
Non respecting the normative framework provisions regarding the way of property to the location transfer of the non-used actives, as well as non-application of the legal, efficient and transparent principles led to a non-rational use of the patrimony managed by TUM and generated additional expenses concerning its maintenance, as well as losing an income of 119,63 mil lei.
The lack of Refund methodology to the state budget of the training expenses lead to inefficient use of budgetary allocations consisting of at least 16,42 mil lei.
The non corresponding framework provisions application to establishing performance gains and of a distinctive character, lead to irregular increase of the payroll expenses with 13,25 mil lei. This way, they were offered missing unique criteria, exhaustive, inequitable, varying from 0,3% up to 281% from the job salary. Also, the institution management, did not take any measures to review the personnel positions and to complete the vacancies during a few years, not organizing competitions for staff employment, which were combed by the institution’s existing staff.
TUM did not ensure compliant assessment of the needs, determining the budget and drafting of the purchase plan, nor the correlation between the approved budget and the purchase plan, as well as execution, management and monitoring public purchase contracts within the terms and conditions provided by law, affecting the legacy, transparency and efficiency of the purchases.
Also, TUM did not ensure the registration and compliant rating of the managed patrimony valuing 69,07 mil. Lei, by not respecting the legal framework provisions while performing inventory, fact that lead to data distortion reflected in financial situations. At the same time, the process of demarcation of public property is not finished yet, but the afferent debts of the economically managed patrimony and, respectively state received patrimony with property rights, are not normally reflected, which generates possible risks to public property defending right over it.
Not respecting the legal framework to organizing the accountability, and specifically the quality features of the provided information, presented in financial situations, TUM denaturized the financial result with 25,1 mil lei.
The Court of Accounts attests that TUM did not registered accordingly the financial means allocated for research projects. This fact confirms that internal managing control procedures established inside the process of financing research and innovative projects, does not ensure at full extend the corresponding report of the scientific results and efficient use of the allocated financial means, increasing the expenses and decreasing the value of intangible assets in progress with 139,96 mil lei.
As a result of the process of reorganization of the educational, research and innovative institutions, central public authorities and TUM did not ensure the integration of all the staff of the absorbed institutions. Also, TUM did not registered correctly in the accounting the right and obligations related to the absorbed institutions, did not evaluate the economically managed patrimony transmitted from the budgetary institutions, showing that the process of reorganization was held with deviations from the legal framework.
The financial management of TUM reflects deficiencies and significant errors regarding management of financial resources, expressed by defective income planning, non-compliance to the regulatory framework in establishing studies fee and rent payment, in organizing and carrying public purchases and determining of salary payments, wrong records of the economical transactions, that influenced the financial result of the institution and the quality of the information from the financial situations.
The management of TUM patrimony does not meet the requirements of the regulatory framework, being affected by irregularities and deficiencies, expressed by non-registering accordingly the rights of patrimony management, non-holding the confirmatory documents, for some patrimony goods, non-completion of delimitation processes of the patrimony and transfer of lands, all that leading to distortion of patrimony and financial situations of TUM and generating state patrimony deprivation.
All of these, were conditioned by the lack of efficient control activities, related to the process of managing financial resources and public patrimony, fragmented interdepartmental communication, regulation blankness in managing, as well as by the insufficient responsibility of the decision makers while exercising functional attributions, the auditors say.
