THE COURT OF AUDITORS: The ANAF has made mistakes in the balance sheet of the public institutions

The Court of Accounts has identified several violations of the legal regulations in effect, at the National Tax Administration Agency (ANAF). Those irregularities have resulted in the alteration of the financial statements for the year 2014.

Some of the irregularities indicated by the statement of the Court of Accounts for 2014 include the making of "erroneous accounting records in off-balance sheet accounts and the failure to follow the mandatory correlations, imposed through the regulations of the Ministry of Public Finance, when it comes to the financial statements of the public institutions".

Differences have also been found in all of the eight regional departments of the ANAF, as well as in the central apparatus and they are the result of the incorrect recording of the claims against taxpayers transferred between departments.

Another deviation from the law has been the alteration of the revenue accounts of the state budget, because of the ANAF failing to correctly record, as applicable, some amounts that were supposed to be recorded, on a case by case basis, in revenue accounts, and respectively, in the accounts of creditors to the state budget, respectively.

Furthermore, the annual financial statements concluded on December 31st 2014, namely the balance sheet of public institutions were inaccurate, through the erroneous increase of the receivables from commercial operations, payments in advance and other settlements, by the amount of 3.58 billion lei, and respectively of commercial debts, payments in advance and of other settlements, by 3.68 billion lei.

Following the review of the ANAF findings, presented during the audit mission and during the conciliation phase, the Ministry of Public Finance (MFP) has stated the following: "The centralized balance sheet has been filed with these failed correlations present (...); the situation has been resolved by the ANAF in its balance sheet of Q2 2015, following the modification of the IT system; (...) the ANAF has corrected the structure of the balance sheet of the account «Settlements afferent to the ending of the financial year in the current year» and has modified the data reported on lines 21 and 60 (ed. note: the data that was mistaken)".

Following the use of the audit reports decisions have been issued to correct the irregularities found in the ANAF and the Ministry of Public Finance.