Court of Accounts considers the forecast and planning of the municipal budget to be inconsistent

The way in which the accumulation of incomes by types to the budget of the capital city was executed shows an inconsistent forecast and planning of the municipal budget, according to a report of the Court of Accounts (CC) regarding the accuracy of the formation and use of the municipal budget for the year 2005. According to the decision of the CC, at the execution of the accumulations, the constant significant differences regarding the level of realizations, which varies from 77.3% to 693.1%, have been contested. The planned cash-ins on four types of incomes were executed in a proportion from 77.3% to 99.8%, with 4 million missing from the budget, including the income tax on the activity of enterprises – 414.6 thousand lei, the land tax intended for agriculture (except the tax on households) – 54.3 thousand lei, the tax on the use of roads received from the owners of cars registered in the R. Moldova – approximately 3.6 thousand lei. 44 of the income types cashed in have been executed in excess of the forecasted level from 0.1% to 593.1%, with the total value of the additional cash-ins constituting approximately 46.8 million lei. 9 types of income have registered additional cash-ins of approximately 2.1 million lei, money which has not been approved as sources for the formation of the budget. According to the report, the debts of the tax payers, which, on January 1 2006, constituted over 76.4 million lei, and compared tot the beginning of 2005 rose by approximately 10 million lei, represent a significant reserve for the budget. Among the inconsistencies found by the CC at the execution of the municipal budget expenses for the year 2005, the contracting of works, services, material goods and expenses surpassing the maximum limits stand out. As a result, the execution of the municipal budget in Chisinau for the year 2005 resulted in crediting debts of over 198.5 million lei, of which approximately 20.4 million are debts for the remuneration of work and contributions to the budget of state social insurances, and approximately 121 million lei – debts with an expired deadline. Of the total amount of crediting debts with an expired deadline, approximately 82 million lei (67.7%) are debts to municipal enterprises: over 57 million lei – to the Electric Transport Regiment, about 22 million lei – to the City Bus Park, 1.7 million lei – to the Association for the management of green spaces, 1.1 million lei – to the Capital Constructions Department. On January 1 2006, the debit debts reached 31.7 million lei, being 2.6 times greater than the previous year. 95.7% of the total amount of debit debts was formed in the capital investments sector. At the same date, the municipal budget debts to the public institutions constituted 2.1 million lei representing 6.8% of the total value of the debit debts. Although, generally, both the desk and the effective expenses were executed under the forecasted limits, some institutions admitted expenses in excess of approximately 7 million lei. Among these, the Education, Youth and Sports departments of the Center and Ciocana sectors were nominated, with 491 thousand and 5.8 million lei respectively, the “Scut” Regiment – 276 thousand lei, the police commissariats of the Botanica, Rascani and Buiucani sectors – 123, 109 and 68 thousand lei respectively, the Center sector preturs – 78 thousand lei, the Center for the temporary placement of minors – 29 thousand lei. The court concluded that the found infringements and lacks are a consequence of the lack of respect, in some cases, by persons with responsibility functions, of the stipulations of legislative and normative acts, as well as the inefficient control over their execution. At the same time, the CC requested that the Chisinau City Hall take concrete and efficient actions for the elimination of infringements and to apply disciplinary sanctions against the persons guilty for their admission.