The National Council for Accreditation and Attestation (NCAA) didn’t implement a functional financial management and control system and this led to deficiencies in the management of operational processes, including the financial ones. This, in turn, affected the authenticity and credibility of the information presented in the financial reports concerning the budgetary exercise 2017, says the audit report on the Council’s financial situations for the previous budgetary year that was presented by the Court of Auditors in a public meeting on June 12, IPN reports.
The NCAA is an institution of the central public administration that assesses and accredits science and innovation organizations and certifies highly-qualified scientific and scientific-teaching staff. This has 29 employees. In 2017, the Council managed allocations to the value of 4.1 million lei, using 75.7% of these. The property managed by the Council was assessed at 2.3 million lei. This consists mainly of fixed assets.
The audit team of the Court of Auditors established that the financial management and control system is not functional and the NCAA took no step to implement it. It approved no working plan for implementing the system and no risks register. The Council didn’t present the good governance declaration for 2017 and didn’t adjust its policies to the regulatory farmworker and good practices concentering the management of public finances.
The auditors also identified such irregularities as inaccurate reporting of the stock of special regime forms owned by the entity, such as diplomas and attesting and accrediting certificates, diminution of the basis for calculating the allowance for temporary incapacity for work that led to the indication of an inaccurate value of the given allowances paid to employees of the Council and others.
