Audit Reveals Major Financial Discrepancies in Cluj County
Court of Accounts audit reveals financial discrepancies in Cluj County. Cluj Arena's records show 7,932 more seats than actual capacity. Assets undervalued by over 92 million lei. Waste management costs overstated by 43 million lei. Most corrections expected by June 2026.
The Court of Accounts has identified substantial financial discrepancies in Cluj County's records following an audit of the county council and 29 subordinate institutions. The audit, which examined the financial statements as of December 31, 2024, resulted in a qualified opinion due to numerous irregularities.
One significant finding was at Cluj Arena, where records indicated a seating capacity of 38,133 seats, whereas the actual capacity is 30,201, creating a discrepancy of 7,932 seats. Auditors have requested that the Cluj County Council conduct a thorough inventory and correct the stadium's records accordingly.
the audit revealed that assets, including constructions and land, were undervalued by 92,269,125 lei. The auditors have called for a complete inventory and reevaluation of these real estate assets. In contrast, a waste management project was found to have costs overvalued by 43,345,690 lei, with current expenses incorrectly recorded as investment costs. The county council has been instructed to adjust the project value by removing non-investment expenses.
Further discrepancies were noted in the calculations of contributions from local units to the waste management project, resulting in an overvaluation of non-current receivables by 17,899,365 lei. The auditors have requested a recalibration of these contributions and further clarifications.
Other financial inaccuracies include an overvaluation of the "reserves and funds" account by 11,824,651 lei and fiscal revenues by 134,632 lei. Fine revenues were undervalued by 186,500 lei due to unrecorded transport and construction fines from 2024. Additionally, unpaid mining royalties resulted in 88,278 lei in late payment penalties, which were corrected during the audit.
The audit also highlighted procedural issues, such as the sale of two medical spaces by direct negotiation to one doctor, one of which should have been sold via a public auction. This potentially resulted in lost revenue for the county budget, and auditors have requested clarifications and restoration of the previous situation.
The Transilvania State Philharmonic was found to have overspent 98,762 lei on personnel due to an incorrect salary grid, while three Cluj hospitals had 20,845 lei in erroneously calculated bonuses. Auditors have demanded the establishment of damages and recovery of these amounts.
The audit identified deficiencies in internal managerial control, with the separation of duties principle not always respected. Some staff members were involved in multiple stages of financial processing, an issue noted in previous audits but not fully addressed. The internal audit missions were described as broad but "summary," focusing more on managerial control than on the actual use of funds. This approach risks leaving major dysfunctions undetected and delaying necessary corrections.
Most of the audit's recommendations are expected to be implemented by June 30, 2026, though some corrective measures have already been initiated. Further clarification is needed to ensure full implementation and recovery of damages.
Source: turdanews.net
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