During the course of conducting audits in 2014, the State Audit Institution included data from financial statements pertaining to expenses and expenditures, revenues and receipts, non-financial assets, financial assets, obligations and public debt, totaling 15,395 trillion dinars, said Mr. Radoslav Sretenovic, Auditor-General. At today's press conference, he also presented other results pertaining to 134 audit reports.
Irregularities determined in the inventory at 32 audited entities amounted to 16,030 billion dinars. Out of this amount, inventory count was not conducted of assets and liabilities that amounted to 16,013 billion dinars, while 17 million dinars pertain to other irregularities. Non-financial assets were not included into inventory count, amounting to 13,678 billion dinars, financial assets amounting to 1,309 billion dinars, obligations amounting to 918 million dinars and off-balance sheet assets amounting to 108 million dinars, Mr. Sretenovic said.
According to him, when it comes to revenues and receipts, determined irregularities amounted to 2,753 billion dinars. The largest irregularity pertains to revenues not collected pursuant to the contract with the Republic Health Insurance Fund and pursuant to the Health Care Law, amounting to 1,148 billion dinars.
Audited entities executed salary expenses, allowances and bonuses that were not in compliance with regulations - Law on Salaries in State Authorities and Public Services and accompanying decrees. Determined irregularities amounted to 1,910 billion dinars, Mr. Sretenovic said. He added that out of this amount, salary expenses were executed amounting to 1,180 billion dinars, expenses whose legal basis for execution was not in compliance with regulations, and they amount to 279,560 million dinars, while other irregularities amount to 447,440 million dinars.
In 13 audited entities, it was determined that they have larger number of employees than prescribed - by 639 persons, Mr. Sretenovic emphasized.
In 46 audited entities, expenses for contract services were not correctly executed nor recorded, amounting to 967 million dinars, out of which 586 million dinars pertain to payments covered by the compliance audit and which were contrary to regulations (Budget System Law, Labor Law, Accounting Law, Law on Financing Local Governments, Decree on Budget Accounting etc.), while 381 million dinars pertain to irregularities determined by financial statement audit.
Auditor-General explained that irregularities, pertaining to non-financial assets, amounted to 13,525 billion dinars, while detected irregularities pertaining to presenting data on financial assets amounted to 73,275 billion dinars.
Irregularities detected in obligations amount to 3,181 billion dinars, out of which the largest portion pertains to assumed obligations above appropriations - amounting to 1,036 billion dinars at 25 local authorities, understated total obligation for executed works at Corridors 10 and 11 - amounting to 971 million dinars, irregularities determined at public enterprises - amounting to 527 million dinars, and obligations that were not stated regarding realized profit - amounting to 227 million dinars.
Audit reports presented this year include public procurements, amounting to 16.5 billion dinars. Compliance audit, in part of implementation of the Public Procurement Law, revealed that procurements of goods, services and works were executed that were not in compliance with the law in 363 cases, amounting to 7.56 billion dinars. Amount of participation of irregularities determined in public procurements relative to the overall audited amount, is 45.81 percent. Contracts were concluded without implemented public procurement procedures, amounting to 2.80 billion dinars; procurements were realized that were not stipulated by the Annual Procurement Plan, and/or funds were not stipulated in the Financial Plan, in the amount of 1.23 billion dinars.
In 2013, total of 906 million dinars were paid on commission expenses for failure to draw on those funds, out of which 537 million dinars from the Budget of the Republic of Serbia, while 369 million dinars were charged at the expense of direct credit beneficiaries, due to failure to draw on the credit funds in compliance with the dynamics set in the borrowing contracts, Mr. Sretenovic said. He said that as of 31st December 2013, debt of the General Level of Government amounted to 65.48% relative to the GDP, which was higher than the level prescribed by the Budget System Law (45%).
State Audit Institution issued total of 1,489 recommendations to audited entities this year, for removal of irregularities and improvement of compliance of operations with laws and regulations, Mr. Sretenovic said.
He added that the State Audit Institution, according to reports in 2014, has so far submitted 111 requests for initiating misdemeanor proceedings, 13 economic offense charges and 15 criminal charges.
Legal teams continue with reviewing and analyzing reports with respect to filing charges to competent authorities. Names of the responsible persons will be published next year, Mr. Sretenovic said.