The Court of Auditors identified a number of irregularities in the management of property by the local public authorities of Balti municipality in 2017. Assessing the real estate used in the education process, it was determined that the balance value of this decreased by about 67.1 million lei, while the value of the publicly owned land diminished by about 16.6 million lei. The draft audit report on the financial situations related to the budgetary process and public property management in Balti in 2017 was examined in the June 25 meeting of the Court of Auditors, IPN reports.
As a result of the audit, the Court of Auditors approved an opinion with reservation, determined by the effect of the related distortion: 110.6 million lei in the accounting documents and 22.05 million lei in the report on the revenues and costs. The irregularities that served as a basis for the audit opinion refer to a number of aspects, such as the distortion and diminution of the elements of non-financial assets managed by the Division of Education, Youth and Sport.
Among the identified irregularities were the recognition of the value of fixed assets in the absence of justificatory documents and unjustified rise in the value of the transaction concerning capital repair works with 222,600 lei and in the value of the costs associated with the provided subsidies, by simultaneously diminishing the value of the costs associated with the provided services, in the amount of 14.33 million lei.
The audit team also determined that the revenues and debts deriving from the leasing out of public property were diminished by 21,400 lei following the non-collection and non-reporting of incomes, while the costs for current repair works were increased by simultaneously diminishing the value of the fixed assets by 5.5 million lei after performing repair works.
The autonomous territorial unit Balti municipality is a legal entity of public law that owns property distinct from the state one and from the property of other autonomous territorial units. The 2017 budget of the municipality consisted of the following sources: special purpose transfers – 298.7 million lei (64.4%), own revenues – 146.24 million lei (31.5%) and other revenues – 18.8 million lei (4.1%).
