Chamber of Accounts appeals to Prosecutor General’s Office concerning Republican Center for Hygiene and Epidemiology
Azerbaijan’s Chamber of Accounts has announced the results of an audit carried out in connection with the forecasting and execution of the state budget funds and off-budget funds allocated to the Republican Center for Hygiene and Epidemiology.
From January 1, 2015 to October 1, 2017, the Board of the Chamber of Accounts, in accordance with the requirements of the relevant legislation, has discussed and approved a report on an audit of the forecast and execution of funds and off-budget funds allocated to the Republican Center for Hygiene and Epidemiology, APA reports.
During the period covered by the audit, tariff rates were not properly defined, there was a shortage of drugs, reagents and other materials. As a result of an incorrect reflection of the work done in the invoice, the contractor has already been paid and the full payment for services has not been provided due to the fact that the paid service was not properly organized. Business expenses have already been paid and the work loads have been increased during the formalization of repair and construction work.
Although the requirements of the guidelines for the accounting and management in accordance with national accounting standards for the budgetary organizations have been complied with, there have been faults in the collection of initial accounting records reflecting the occurrence of transactions in the enterprise, the writing of memorandum orders on those transactions and transfer of accounting records from memorial orders to financial statements.
Registered costs are not classified in accordance with the sections and articles of financial statements and capital repair costs were eliminated as capitalized costs without registration.
The Board of the Chamber of Accounts made a decision taking into account elimination the violations during the audit period. A copy of the decision was sent to the Republican Center for Hygiene and Epidemiology to eliminate other identified deficiencies and shortcomings in a short period of time and to inform the Chamber of Accounts on the measures to be taken in this direction.
The parliament was informed on the audit’s results in line with legislation.
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