of March 6, 2015 No. 9
About approval of the Report of audit of correctness of use of public means by Audit Chamber in 2014
Audit Chamber in the presence of auditor group and heads of structural divisions, being guided by Art. 4 (1) and) and c) the Law on Audit Chamber No. 261-XVI of 5:12. 2008, considered the Report of audit of correctness of use of public means by Audit Chamber in 2014.
Having considered results of audit and having heard the submitted Report, Audit Chamber at with t and N about in and l and:
the held auditor events show that the public funds allocated to Audit Chamber for 2014 were used with observance of provisions of the normative legislation. At the same time as a result of checks some shortcomings connected with assessment of needs for goods and services and determination of their priority that caused inadequate planning of public procurements and in some cases application of inappropriate procedures of purchases were revealed.
1. Approve the Report of audit of correctness of use of public means by Audit Chamber in 2014 attached to this resolution.
2. Recommend to management of Audit Chamber to provide implementation of recommendations from the Report of audit.
3. Publish this resolution in the Official monitor of the Republic of Moldova according to Art. 34 (7) the Law on Audit Chamber.
Chairman of Audit Chamber
Approved by the Resolution of Audit Chamber of the Republic of Moldova of March 6, 2015, No. 9
This Report is intended for management of Audit Chamber, Parliament and the Government of the Republic of Moldova, civil society and other concerned parties, for the purpose of respect for the principles of transparency and responsibility (1).
(1) INTOSAI ISSAI 21 Standards "Principles of transparency and accountability", Principle 2: The Supreme Bodies of Audit (SBA) inform on the mandate, powers, mission and strategy. - The Supreme Bodies of Audit (SBA) inform on the mandate, missions, the organization, strategy and interaction with various concerned parties, including with Parliament and the Government. - Conditions of position assignment, renewal of the mandate, retirement and dismissal of the head of the Supreme Body of Audit (SBA) and members of collegiate organs are published. - The Supreme Bodies of Audit (SBA) are urged to publish information on their mandate, powers, missions, strategy and activities in one of official languages of INTOSAI, except national.
The Audit Chamber of the Republic of Moldova is the single public body of the state which exercises control of forming, management and use of public financial resources, and administration of public property by means of carrying out external audit in the public sector as the highest organization of audit.
(2) the Constitution of the Republic of Moldova, is accepted 29.07.1994.
(3) the Law on Audit Chamber No. 261-XVI of 5.12.2008 (further – the Law on Audit Chamber).
The number of staff of Audit Chamber was approved by the Resolution of Parliament No. 144 of 14.07.2011 (4) and 160 units constitute.
(4) the Resolution of Parliament No. 144 of 14.07.2011 "About approval of the budget for 2011 and the number of staff of Audit Chamber
Financing of Audit Chamber
According to Art. 11 of the Law on Audit Chamber the organization determines costs for the activities and plans own budget for year which goes for approval to Parliament. So, based on the Resolution of Parliament of the Republic of Moldova No. 301 of 12.12.2013 the budget of Audit Chamber for 2014 was approved for the total amount of 27,4 of one million lei, these means were included in the law on the government budget for the next fiscal year, on the main component of the government budget. General execution of limits of the budget for 2014 is provided in appendix No. 1 to this Report of audit.
The auditor mission was initiated (5) for the purpose of ensuring reasonable confirmation of the fact that the public funds allocated to Audit Chamber in 2014 were used legally and according to the established normative provisions.
(5) Art. 14 (1) i) Law on Audit Chamber No. 261-XVI of 5.12.2008.
Responsibility of management of Audit Chamber as the contractor of own budget consists in proper management of the allocated public funds, in case of respect for the principles of legality, responsibility, profitability, efficiency, effectiveness and transparency. At the same time the management bears responsibility for development of the formalized procedures for prevention, identification and messages on suspicions of fraud and violations, guaranteeing thereby proper management of public funds.
Responsibility of auditor group consisted in check of some financial transactions and transactions according to the established requirements, way of application of audit procedures for the purpose of receipt of sufficient and adequate evidences, for confirmation of ascertainings about compliance of transactions, compliance of management of financial resources and property, and also for formulation of conclusions in the Report of audit.
Considering the fact that in case of initiation of mission the audit area which does not provide confirmation of reliability and accuracy of financial statements and provision of the conclusion under them was determined, results of audit will be systematized according to Sections of check, with statement at the end of the generalizing conclusion.
Audit was booked according to ISSAI 4100, using the advanced practice in compliance audit area, the sphere of scope was determined taking into account the level of materiality and risk exposure.
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