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The Accounting Chamber provided a modified (conditionally positive) opinion on the financial and budgetary reporting of the National Commission for State Regulation of Communications and Informatization for 2019.
The above is stated in the report on the results of the financial audit of the National Commission. Igor Iaremchuk, a member of the Accounting Chamber, led the audit.
The Accounting Chamber identified some risks and shortcomings that led to a conditionally positive conclusion.
The auditors found that the National Commission did not put the institution's tangible assets into operation for a long time. For example, in January 2019, the National Commission put a system of electronic document management with an initial cost of almost UAH 2 million into trial operation. And during the year, the National Commission did not put it into commercial operation.
The Supreme Audit Institution draws attention to the risk of non-compliance with the legislation and its regulations in public procurement and also recommends the development and approval of rules on sub-threshold procurement.
The Accounting Chamber also notes that the availability of a significant number of vacancies may lead to the institution's tasks and functions' poor performance. In fact, in 2019, 202 people worked in the National Commission staff with a maximum number of 300 full-time units. That is, every sixth position in the apparatus was vacant. UAH 10.7 million was spent on bonuses from savings due to vacant positions. However, the Accounting Chamber recommends revising the maximum number and optimizing the staff of the NCCIR staff.
In addition, in the financial and budgetary statements of the National Commission for 2019, the auditors found distortions in the amount of 36.4 thousand hryvnias, which were accrued and paid on the letters of incapacity for work in 2018.
According to the Accounting Chamber report, the lack of a document flow schedule in the National Commission increases the risk of untimely preparation of reports and their reliability. The Supreme Audit Institution recommends developing a new order on accounting policies and document flow schedules.
The audit's overall conclusion is that the financial and budgetary reporting accurately reflects in all material respects the National Commission's financial condition as of January 1, 2020, financial results, and cash flows for 2019.
The audit covered UAH 83.8 million, which the National Commission received last year for management and administration in the field of communications regulation and informatization.
The report and decisions on the financial audit results will be published on the official website of the Accounting Chamber.
