/ COURT OF ACCOUNTS OF THE REPUBLIC OF MOLDOVA
DRAFT
THE AUDIT REPORT ON FINANCIAL SITUATION OF THE STRENGTHENING THE EFFECTIVNESS OF THE SOCIAL SAFETY NET PROJECT FOR 2014CONTENT
LIST OF ABBREVIATIONS ...…………………………………………………………………………………3
I. INTRODUCTION
1.1. Legal mandate and audit period .
1.2. Responsibility of the counterparts involved in Project implementation .
1.3. Responsibility of the audit team .
1.4. Audit methodology and approach .
II. GENERAL OVERVIEW
2.1. The project general data .
2.2. The information about Project financial sources disbursed and executed .
III. FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
3.1. Procurement procedures related to the implementation of the Component II of the Project took place without deviations
3.2.Proper registration of the economic opearations has assured the accurate reporting of the IFR to the WB
3.3. Budget Reporting took place in accordace with the national general framework on financial reporting .
3.4. MLSPF did not ensure full implementation of the previous recommendation .
IV. THE AUDIT TEAM STATEMENTS
ANNEXES: INTERMIDIAT FINANCIAL REPORTS OF THE PROJECT, THE WORLD BANK TEMPLATES
Annex no.1.Project Sources and funds use in Component II for 31.12.2014
Annex no.2.Funds use in Component II of the Project per activities for 31.12.2014
Annex no.3.Special account statement of the Project for 31.12.2014
Annex no.4.Report on Ajutor Social benefit for 31.12.2014
Annex no.5.Report on Heating Allowance benefit for 31.12.2014
Annex no.6. Summary report on cash benefits execution for 31.12.2014
LIST OF ABBREVIATIONMLSPF / Ministry of Labor, Social Protection and Family
PROJECT / Strengthening the Effectiveness of the Social Safety Net Project
POM / Project Operational Manual
ISSAI / International Standards of Supreme Audit Institutions
TOR / Terms of Reference of the Project
WB / World Bank
PAD / Project Appraisal Document
IFR / Intermediate Financial Reports
IBRD / International Bank for Reconstruction and Development
IDA / International Development Agency
$M / Million dollars USD
M MDL / Million Moldovan Lei
This Audit Report is for the Parliament, Government of the Republic of Moldova, WB, MLSPF, and to the other interested parties to be informed.
I. INTRODUCTION
1.1. Legal Mandate and audit period.
Under the legal framework provided for the art. 28 and 31 para. (1) a) of the Court of Accounts Law no. 261-XVI of 05.12. 2008[1],and Audit Activity Program for 2015[2], the Court of Accounts carried out the audit of the financial statement of the Strengthening the Effectiveness of the Social Safety Net Project for 2014.
1.2. Responsibility of the counterparts involved in Project implementation.
MLSPF has a role of Executive Coordinator of the Project and is responsible for implementing and submitting of the Intermediate Financial Reports to the World Bank and Budgetary Financial Reports to the Ministry of Finance related to the Project.
According to the POM and Financing Agreement provisions, in order to carry out daily administration activities, the MLSPF has established a team responsible for the project coordination, financial management, developing and submitting interim financial Reports, cash-basis accounting, including executed sources from the funds per items and corresponding components.
1.3. Responsibilities of the audit team.
The audit mission aimed at assess the operations and financial transactions, applying the related procedures in order to get sufficient and appropriate audit evidences, to support audit finding and opinions on financial statements reporting of the Project for 2014. The team of auditors is not responsible to prevent fraud and errors.
1.4. Audit methodology and approach.
The audit mission has been planned and carried out based on the Audit Standards approved by the Court of Accounts[3], ISSAI 100 and ISSAI 200[4], and by applying the good practices from the financing audit field. Thus, the audit approach is based on:
- assessing the functionality of the internal controls related to the Project;
- applying the basic procedures on categories related to the financial operations to record the accuracy of the economic transactions accounting, also reliability and completeness in reporting of financial statements.
The overall objective of the audit mission was to express the opinions in relation whether the interim financial Reports and budgetary financial Report in all material aspects presents the factual and accurate view on budgetary year ending on 31.12.2014.
To carry out the proposed objective, and given the significance threshold and therefore the risks areas identification have been audited:
assessing the functionality of the internal controls which ensures the regularity in carrying out of procurement procedures related to the Project;
establishing accuracy, reliability and completeness of the interim financial Reports submitted to the WB;
examining of the financial statements reporting, and other aspects related to the budgetary accounting.
The audit Report’s findings and conclusions have been provided based on synthesizing, analyzing and interpreting of physical, verbal, documental and analytical evidences submitted by the MLSPF officials.
Considering the fact that, in 2014, from IDA credit account for the Component I implementation have not been disbursed the funds that have to be reimbursed to the State Treasury for financing the Ajutor Social and Heating Allowances Programs (due to the fact that the expected outcomes have not been achieved), the audit mission has been primarily focused on assessing the compliance of the financing commitments for the implementation of the Component II of the Project.
II. GENERAL OVERVIEW
2.1. Project general data.
In order to launch the reforms in the social benefits area the Moldovan’s Government, has signed the Financing Agreement with IDA in amount equivalent to 22, 9 million XDR, or $ US 37, 0 million, approved by the Law no.174 of 29.07.2011[5].
Based on the financial support, that took a form of a credit, the Government is supporting the efficiency and equity of the social protection system by Strengthening the Effectiveness of the Social Safety Net Project, implemented by the MLSPF in 2011-2016.
The development objective of the project is to improve the efficiency and equity of Moldova's social safety net through a fiscally sustainable expansion and strengthening of the Ajutor Social Program. The project development objective will be achieved by two interrelated components of the Project, which are presented schematically in Figureno.1.
Figure no. 1
Components
Source: The scheme was developed by the audit team based on POM provisions
Component 1. Sustainable Expansion of Ajutor Social Benefits and targeted Heating Allowances US$31 million equivalent, designated to co-finance the Ajutor Social Program, as well as the targeted seasonal Heating Allowances, which would be partly reimbursed to the State Treasury supported under these, and the disbursements would be triggered by achievement of results, which are grouped into three Results Areas.
Component 2. Institutional Strengthening for Benefits Administration US$6 million, would support strengthening of institutions and administration of social benefits, around five sub-components aimed to develop institutional capacities needed to measure and monitor Ajutor Social and Heating Allowances programs performance.
The project activity is regulated by the provisions of the Financing Agreement, PAD and POM, including its annexes. However, some processes (disbursements, procurement of goods/works and non-consulting services, consulting services) are regulated by the relevant Guidelines developed by the WB applicable to its projects.
2.2. The information about Project financial sources disbursed and executed.
In 2014, to implement the Component II of the Project from the IDA credit Account have been disbursed the funds in amount of $US 0, 79 million. Testing reveals that financial statements and transactions have made and have recorded the expenditures in total amount of $US 0, 87, the difference being covered from the account of the balance recorded at 01.01.2014, in amount of $US 0, 10 million.
The overall analysis on the disbursed funds and expenses recorded in 2014, and also, cumulatively, from the very beginning, are presented in the Table no.1
Table no.1
Analysis on the disbursements and funds used related to the Project
Name / 2014 / Total for the period01.07.2011 – 31.12.2014
Disbursements, including, direct payments to the state budget / Used / Disbursements, including, direct payments to the state budget / Expenses
$US million / $US million / $US million / $US million
Component I / 0,00 / 0,00 / 20,02 / 20,02
Component II / 0,79 / 0,87 / 2,64 / 2,20
Total / 0,79 / 0,87 / 22,66 / 22,22
Source: The data summarized by the audit team based on the information provided by the financial management consultant of the Project
III. FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
3.1. Procurement procedures related to the implementation of the Component II of the Project took place without deviations
In the Project, the procurement has to be carried out according to the World Bank’s Guidelines[6][7]. According to the guidelines specifications, the WB has carried out review and approval of the procurement plans and of the documents related to the procurement process, such as: terms of references/ technical specifications; evaluation reports; bidding documents and contract drafts.
The audit mission found that in 2014, following the procurement procedures, 9 contracts for consulting services and 4 contracts for goods and non-consulting serviceshave been made.
In the result of the audit specific proceedings application, the integral testing of two procurement procedures[8] and key controls testing of 5 procurement procedures[9] , hence, the audit have not find any deviations, and “no objection” have been received from the World Bank part for all the stages of the procurement process.
3.2 Proper registration of the economic operations has assured the accurate reporting of the IFR to the WB .
Following the verification of the functionality of existing controls within project management, examination of primary documents and ex-post checks reconciliations made between accounting records and interim financial reports, the audit has found that all economic transactions were properly recorded, and the Project management being functional and ensures reporting of financial statements reflected in the RFI.
3.3.Budget reporting took place in accordance with the national general framework on financial reporting.
In 2014, to carry out the Project were approved and specified funds in total amount of 15, 7 million MDL, actual expenditures were executed at 75,8%, totaling 11,9 million. Several factors have influenced that the planned funds were not executed entirely, such as: procurement process repeating on renovation and equipping of the training center; terms extension to carry out two consulting contracts.
Inspections and testing made by the audit mission have revealed the accuracy in the financial and banking operations recording related to: discounts for the goods and services delivered by the providers; the movement of assets and liabilities funded from external sources.
Similarly, the results of data reconciling reflected in accounting statements, account book and balance of budget execution, revealed the accuracy of the information regarding assets and liabilities, balance at the beginning and end of the budget year, and economic operations recorded.
3.4. MLSPF did not ensure full implementation of the previous recommendation.
In terms of implementation of recommendation of the financial audit Report, approved by the Court of Accounts Decision no. 32 of 27.06.2014[10], the audit reveals a low level of their implementation.
Accounting software (1C) is applied partly, in parallel, being used Word and Excel for some fields. Also, it is to mention that this problem was revealed under first evaluation carried out by the Court of Accounts in 2013[11].
The process of risks identification and management specific to the Project for 2015 was not implemented, although the MLSPF has trained some employees in the field.
To this extent, the audit renews in the current Report previous recommendations to ensure their full implementation.
Recommendation to the MLSPF management:
- to accelerate the automation of accounting, which would allow applying of analytical procedures for recording of the aggregated financial data and automated developing of the financial reports.
- to assess and monitor the Project implementation, through continuous appraisal and identification of the risks specific to the components and stages of implementation.
IV. THE AUDIT TEAM STATEMENTS
Unqualified opinion on interim financial Reports
The audit team opinion is based on sample and adequate proofs, the interim financial Report for the year ended on December 31, 2014, in all material aspects, reveals true and accurate financial statement of the Project.
Unqualified opinion on budgetary reporting
According to the audit team, and based on audit activities, financial budgetary reports, in all material aspects, reveals true and accurate vision on financial statement for 31.12. 2014, in accordance with the financial reporting framework applied to the budget field.
Responsible for audit monitoring and execution, and Audit Report aggregation, Head of Performance audit Department / Marianna SpoialoTeam of audit:
Head of audit team,
Superior state controller
The audit member,
Superior state controller / Veronica Dolineanschi
Ada Railean
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ANNEXES
Annex no.1
Project's sources and funds' use for Component II on 31.12.2014
$USD
Real / Planned / Deviations / Project sumCurrent quarter / annual, until the date / cumulative, until the date / Current quarter / annual, until the date / cumulative, until the date / Current quarter / annual, until the date / cumulative, until the date
Start balance
Separate account / 282.916,20 / 100.000,00 / 0,00
Other accounts / 0,88 / 399,06 / 0,00
Total start balance / 282.917,08 / 100.399,06 / 0,00
Plus: financing sources
Separate account / 0,00 / 750.000,00 / 2.177.790,55
Direct payments / 36.103,67 / 36.103,67 / 36.103,67
Other sources / 0,00 / 0,00 / 0,00
Total sources / 36.103,67 / 786.103,67 / 2.213.894,22
Minus: using the funds
(eligible expenditures in accordance with the Financing Agreement) / 306.784,46 / 874.266,44 / 2.201.657,93 / 246.033,60 / 1.199.778,60 / 2.527.170,10 / 60.750,86 / -325.512,16 / -325.512,16 / 6.000.000,00
Total used / 306.784,46 / 874.266,44 / 2.201.657,93 / 246.033,60 / 1.199.778,60 / 2.527.170,10 / 60.750,86 / -325.512,16 / -325.512,16 / 6.000.000,00
Final balance
Separate accounts / 12.235,5 / 12.235,5 / 12.235,5
Other accounts / 0,79 / 0,79 / 0,79
Total final balance / 12.236,29 / 12.236,29 / 12.236,29 / 246.033,60 / 1.199.778,60 / 2.527.170,10 / 60.750,86 / -325.512,16 / -325.512,16 / 6.000.000,00
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Annex nr.2
Using the funds for the Component II of the Project per activities on 31.12.2014
$ USD
Project Components/Activities / Actual / Planned / Difference / Project DurationCurrent quarter / From the beginning of the year / From the beginning of the project / Current quarter / From the beginning of the year / From the beginning of the project / Current quarter / From the beginning of the year / From the beginning of the project
Institutional Strengthening for Benefits Administration / 253.380,81 / 764.172,43 / 1.911.051,59 / 191.000,00 / 1.073.967,00 / 2.220.846,17 / 62.380,81 / -309.794,57 / -309.794,57 / 6.000.000
(i) Strengthening institutions and improving information management / 72.219,22 / 150.359,05 / 433.403,37 / 65.000,00 / 158.080,00 / 441.124,32 / 7.219,22 / -7.720,95 / -7.720,95
(ii)Developing and establishing mechanisms to strengthen oversight and controls. / 4.229,05 / 43.142,72 / 420.503,58 / 5.000,00 / 64.327,10 / 441.687,96 / -770,95 / -21.184,38 / -21.184,38
(iii)Developing a system based on performance for LA financing of AS Program / 29.947,27 / 32.755,58 / 296.632,66 / 23.000,00 / 113.664,00 / 377.541,09 / 6.947,27 / -80.908,42 / -80.908,42
(iv) Improving communications, promotion and outreach. / 146.985,27 / 417.916,83 / 520.142,13 / 98.000,00 / 476.348,90 / 578.574,20 / 48.985,27 / -58.432,07 / -58.432,07
(v) Developing activation measures and establishing institutional capacities for social assistance’s beneficiaries integration into labor market / 0,00 / 119.998,25 / 240.369,85 / 0,00 / 261.547,00 / 381.918,60 / 0,00 / -141.548,75 / -141.548,75
Project Management / 53.403,65 / 110.094,01 / 290.606,34 / 55.033,6 / 125.811,6 / 306.323,93 / -1.629,95 / -15.717,59 / -15.717,59
Total general / 306.784,46 / 874.266,44 / 2.201.657,93 / 246.033,60 / 1.199.778,6 / 2.527.170,10 / 60.750,86 / -325.512,16 / -325.512,16 / 6.000.000
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Annex no.3
Statement of separate account of the Project at 31.12.2014
$USD
Start balance of separate account at 30.09.2014 / 282.917,08Total credit (plus): / IDA credit on separate account for the period / 36.103,67
IDA Additional financing at separate account for the period / 0,00
0 / 319.020,75
Total debit (minus): / Reimbursement to IDA from separate l account for the period / 0
Eligible expenditures from IDA sources paid from the separate account for the period / 306.784,46
IDA funds transferred to the separate account of the project, in MDL / 0,79
0 / 0
Final balance of the separate account at 31.12.2014 / 12.236,09
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Annex. no 4
Report on Ajutor Social benefits on 31.12.2014
Balance at the beginning of the period / Transferred from the Ministry of Finance / Calculated / Transferred to the financial institution / Reimbursed to the National Social Insurance House / Total paid / Balance at the end of the periodCredit / From unpaid / From paid / Unpaid over 6 months / Credit
Number of beneficiaries, thousand / Sum, mil. MDL / Sum, mil. MDL / Number of beneficiaries, thousand / Sum, mil. MDL / Number of beneficiaries, thousand / Sum, mil. MDL / Number of beneficiaries, thousand / Sum, mil. MDL / Number of beneficiaries / Sum, mil. MDL / Number of beneficiaries, thousand / Sum, mil. MDL / Number of beneficiaries, thousand / Sum, mil. MDL / Number of beneficiaries, thousand / Sum, mil. MDL
January / 3,4 / 2,4 / 15,4 / 23,1 / 15,6 / 23,1 / 15,6 / 39 / 12,2 / 21 / 25,9 / 0 / 0 / 21,8 / 15,7 / 3,0 / 2,3
February / 3 / 2,3 / 22,9 / 31,0 / 22,9 / 31,0 / 22,9 / 1 / 0,5 / 44 / 50,3 / 413 / 368,5 / 27,7 / 22,3 / 4,4 / 2,6
March / 4,4 / 2,6 / 22,3 / 30,4 / 22,7 / 30,4 / 22,7 / 1 / 1,4 / 21 / 62,2 / 169 / 217,3 / 29,3 / 23,0 / 3,1 / 2,1
Subtotal / 60,6 / 61,2 / 61,2 / 14,1 / 138,4 / 585,8 / 61,0
April / 3,1 / 2,1 / 24,4 / 32,3 / 24,6 / 32,3 / 24,6 / 0 / 0,0 / 49 / 44,2 / 246 / 361,0 / 30,6 / 24,5 / 2,8 / 1,9
May / 2,8 / 1,9 / 22,9 / 31,7 / 23,3 / 31,7 / 23,3 / 3 / 5,4 / 50 / 47,6 / 141 / 152,2 / 29,5 / 22,9 / 3,3 / 2,1
June / 3,3 / 2,1 / 28,8 / 27,0 / 19,0 / 27,0 / 19,0 / 1 / 0,4 / 48 / 58,5 / 435 / 206,3 / 25,2 / 18,9 / 3,1 / 2,0
Subtotal / 66,1 / 66,9 / 66,9 / 5,8 / 150,3 / 719,4 / 66,3
July / 3,1 / 2 / 16,7 / 24,8 / 17,0 / 24,8 / 17,0 / 0 / 0,0 / 55 / 84,3 / 79 / 109,4 / 23,3 / 17,0 / 2,9 / 1,9
August / 2,9 / 1,9 / 15,1 / 22,5 / 15,5 / 22,5 / 15,5 / 6 / 7,6 / 25 / 46,9 / 111 / 137,2 / 21,2 / 15,4 / 2,8 / 1,9
September / 2,8 / 1,9 / 14,8 / 20,9 / 14,9 / 20,9 / 14,9 / 30 / 32,8 / 106 / 156,4 / 116 / 101,7 / 19,6 / 14,8 / 2,8 / 1,9
Subtotal / 46,5 / 47,5 / 47,5 / 40,5 / 287,6 / 348,3 / 47,2
October / 2,8 / 1,9 / 13,2 / 19,9 / 13,5 / 19,9 / 13,5 / 32 / 26,6 / 17 / 24,6 / 0 / 0,0 / 18,8 / 13,5 / 2,5 / 1,8
November / 2,5 / 1,8 / 17,2 / 26,3 / 17,2 / 26,3 / 17,2 / 0 / 0,0 / 14 / 21,5 / 351 / 280,0 / 24,0 / 16,9 / 3,4 / 1,8
December / 3,4 / 1,8 / 20,7 / 31,7 / 20,9 / 31,7 / 20,9 / 7 / 6,8 / 23 / 44,7 / 254 / 177,0 / 30,0 / 20,9 / 2,9 / 1,6
Subtotal / 51,1 / 51,6 / 51,6 / 33,4 / 90,9 / 457,0 / 51,4
Total / 224,2 / 227,2 / 227,2 / 93,7 / 667,1 / 2110,5 / 225,9
Annex no.5
Report on Heating Allowance Benefits on 31.12.2014
Balance at the beginning of the priod / Transferred to the Ministry of Finance / Calculated / Transferred to the financial institution / Reimbursed to the National Social Insurance House / Total paid / Balance at the end of the periodCredit / From unpaid / From paid / Unpaid over 6 months / Credit
Number of beneficiaries, thousand / Sum, mil. MDL / Sum, mil. MDL / Number of beneficiaries, thousand / Sum, mil. MDL / Number of beneficiaries, thousand / Sum, mil. MDL / Number of beneficiaries, thousand / Sum, mil. MDL / Number of beneficiaries, thousand / Sum, mil. MDL / Number of beneficiaries, thousand / Sum, mil. MDL / Number of beneficiaries, thousand / Sum, mil. MDL / Number of beneficiaries, thousand / Sum, mil. MDL
January / 7,9 / 2,0 / 16,3 / 59,1 / 16,4 / 59,1 / 16,4 / 17 / 5,8 / 1 / 0,3 / 0 / 0 / 54,2 / 16,1 / 6,8 / 2,3
February / 6,8 / 2,3 / 22,7 / 69,6 / 22,7 / 69,6 / 22,7 / 28 / 9,6 / 3 / 1,0 / 0 / 0 / 63,2 / 21,5 / 9,3 / 3,5
March / 9,3 / 3,5 / 23,5 / 79,8 / 23,5 / 79,8 / 23,5 / 6 / 1,7 / 2 / 1,0 / 0 / 0 / 74,4 / 23,8 / 8,0 / 3,2
Subtotal / 62,6 / 62,7 / 62,7 / 17,0 / 2,3 / 0 / 61,5
April / 8,0 / 3,2 / 23,8 / 84,2 / 23,8 / 84,2 / 23,8 / 24 / 9,0 / 0 / 0 / 0 / 0 / 77,7 / 23,5 / 9,0 / 3,5
May / 9,0 / 3,5 / 1,7 / 3,2 / 1,8 / 3,2 / 1,8 / 17 / 5,7 / 2 / 0,8 / 0 / 0 / 7,3 / 3,1 / 4,9 / 2,1
June / 4,9 / 2,1 / 0,3 / 0,5 / 0,3 / 0,5 / 0,3 / 24 / 9,3 / 0 / 0 / 1174 / 658,6 / 1,7 / 0,8 / 2,6 / 1,0
Subtotal / 25,9 / 25,9 / 25,9 / 23,9 / 0,8 / 658,6 / 27,5
July / 2,6 / 1,0 / 0 / 0,2 / 0,1 / 0,2 / 0,1 / 33 / 16,6 / 0 / 0 / 383 / 205,3 / 0,7 / 0,3 / 1,8 / 0,6
August / 1,8 / 0,6 / 0 / 0,03 / 0,02 / 0,03 / 0,02 / 9 / 2,9 / 0 / 0 / 368 / 174,0 / 0,2 / 0,09 / 1,2 / 0,4
September / 1,2 / 0,4 / 0 / 0,05 / 0,04 / 0,05 / 0,04 / 23 / 11,4 / 46 / 12,0 / 386 / 154,0 / 0,2 / 0,07 / 0,6 / 0,2
Subtotal / 0,0 / 0,2 / 0,2 / 30,8 / 12,0 / 533,3 / 0,5
October / 0,6 / 0,2 / 0 / 0,03 / 0,03 / 0,03 / 0,03 / 6 / 4,7 / 9 / 2,3 / 0 / 0 / 0,08 / 0,04 / 0,6 / 0,2
November / 0,6 / 0,2 / 0 / 0,02 / 0,01 / 0,02 / 0,01 / 4 / 1,0 / 586 / 146,5 / 0,01 / 0,01 / 0,01 / 0,01
December / 0,01 / 0,01 / 18,4 / 78,9 / 19,7 / 78,9 / 19,7 / 7 / 3,5 / 8 / 2,0 / 3 / 0,8 / 73,3 / 18,3 / 5,6 / 1,4
Subtotal / 18,4 / 19,8 / 19,8 / 9,2 / 4,3 / 147,3 / 18,4
Total / 106,9 / 108,6 / 108,6 / 80,9 / 19,3 / 1339,1 / 107,8
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Annex no.6
Summary Report on social benefits execution on 31.12.2014
(millions)
Benefits / Budgeted / Financed by the Ministry of Finance / Executed / Debts to beneficiariesapproved / Précised / Précised for the reported period / transferred / paid / actual / receivable / debts
MDL / USD / XDR / MDL / USD / XDR / MDL / USD / XDR / MDL / USD / XDR / MDL / USD / XDR / MDL / USD / XDR / MDL / USD / XDR / MDL / USD / XDR / MDL / USD / XDR
Ajutor social / 374,4 / 28,6 / 18,5 / 256,7 / 19,6 / 12,7 / 256,7 / 19,6 / 12,7 / 224,2 / 17,1 / 11,1 / 227,2 / 17,3 / 11,2 / 225,9 / 17,2 / 11,2 / 227,4 / 17,4 / 11,2 / 0 / 0 / 0 / 0 / 0 / 0
Heating Allowance* / 192,7 / 14,7 / 9,5 / 137,8 / 10,5 / 6,8 / 137,8 / 10,5 / 6,8 / 106,9 / 8,2 / 5,3 / 108,6 / 8,3 / 5,4 / 107,8 / 8,2 / 5,3 / 107,2 / 8,2 / 5,3 / 0 / 0 / 0 / 0 / 0 / 0
Total / 567,1 / 43,3 / 28,9 / 394,5 / 30,1 / 20,1 / 394,5 / 30,1 / 20,1 / 331,1 / 25,3 / 16,8 / 335,8 / 27,7 / 18,5 / 333,7 / 27,6 / 18,4 / 334,6 / 25,5 / 17,0 / 0 / 0 / 0 / 0 / 0 / 0
*Exchange rate USD-MDL, according to the State Budget Law for 2014 (13,1 MDL / 1 USD)
**Approved budget for allowances and compensations for the cold period
***Exchange rate USD-XDR, according to la 13.05.2014 1,545160(USD/XDR)
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[1]The Court of Accounts Law no. 261-XVI of 05.12.2008 (with future amendments and addendums)
[2]The Court of Accounts Decision no. 57 of 08.12.2014 “On approval the audit Program of activity of the Court of Accounts for 2015” (with farther addendums)