The SAO published the final audit report of the Employment Agency

Employment agency/Photo: Sloboden Pechat/Dragan Mitreski

The State Audit Office performed an audit of the financial statements together with a compliance audit of the Employment Agency for 2022. With the performed audit for 2022, an unfavorable opinion was expressed about the reality and objectivity of the financial statements and about the compliance with the legal regulation, instructions and the established policies.

With the conducted audit, the auditors determined that the payment of funds for monetary compensation in case of unemployment in 2022 is in the amount of 1.407.710 thousand denars, which represents 42,62% of the total expenses of AVRSM, and in relation to 2021, the amount paid is decrease by 116.247 thousand denars.

By checking the functioning of the procedure for exercising the right to monetary compensation for a selected sample of cases for the year 2022, the auditors determined that in some of the analyzed cases the documentation is incomplete, and some of the documentation is provided or prepared after the expiration of the legally established deadline.

A total of 14 thousand denars, i.e. 2022% of the total expenses of AVRSM, were paid for the realization of a total of 1.420.003 employment programs and measures foreseen by the Operational Plan in 43. This amount shows an increase compared to 2020 and 2021, by 148.902 thousand denars compared to 2020, or in relation to the total expenses of AVRSM for this period, there is an increase of 4%.

By analyzing the individual measures, the auditors determined that for three measures - Subsidization of wages, Employment and growth of legal entities and Internship, for which a total amount of 468.126 thousand denars was paid in OU1 and OP2, no provisions were included on the basis of which a ranking will be made lists of persons to whom funds will be approved and persons who will be rejected in case of a larger number of registered candidates, whereby the practice of approving applications on a first-come, first-served basis has been adopted.

During the distribution of funds, the auditors determined that the principle of balanced regional development of the eight planning regions, as defined in the OU and OP, was not respected. At the same time, for part of the planning regions, a higher amount of funds is paid in relation to the determined percentages for participation in the Decision on the classification of planning regions according to the degree of development. A higher amount was paid for the Skopje planning region and the planning regions in the western part of the country, where in some cases the excess was twice as high, while for the planning regions from the central and eastern part of the country, a lower amount than the quota determined by the decision was paid.

In the part of the administrative work of AVRSM, the auditors determined:

– weaknesses in the part of the inventory of the equipment and reconciliation of the data in the accounting records with the actual situation in relation to the accounting records of the stock of materials;

- no established control mechanism for monitoring claims based on realized income from unpaid contribution to employment and no established inter-institutional communication for recording the calculated obligation to pay all bonds

- payment of a salary supplement due to an increased volume of work for which there is no appropriate legal basis and without established criteria for the selection of employees who receive this supplement;

- engagement of persons employed for a fixed period of time to perform regular work tasks, while also exceeding the time limits for their engagement;

- the internal controls regarding the use of the funds allocated for active employment measures are weak, and in some CVs, the responsible persons do not check and approve the submitted pro-invoices and invoices related to the procurement of material/equipment services and construction, part of the funds were spent on purchases that are not related to the business plans submitted to the users of the funds.

In the section of Other issues, the auditors highlight, among other things, the issues related to the determined situations in the section of ambiguities in the section of the legal framework that provides conditions for the realization of the rights from the PN that contribute to uneven application in practice, which refer to the method of calculation of the amount of PN when working part-time and the conditions for termination of the right to PN, it is stated in the announcement from the SAO.

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