Arrangement measures are the SSA?s recommendations that are meant to improve the system of management, leadership, work organization and internal control of the audited subject. The following table presents the total organizational measures data for the years 2008-2012 and their level of implementation.
Source : Supreme State Audit
Processing and comments: ODA
As it can be seen, the number of given recommendations in the form of organizational measures has increased year by year, to achieve its maximum value in 2012, 2194 measures. Meanwhile, the level of their applicability doesn?t seem to have the same trend. Thus, from 79 % in 2008, it was decreased to about 75 % for 2012. However, along the analysis it must be taken into consideration that a higher number of recommended measures can enhance the difficulty in meeting all of them. Thus, by comparing the absolute value, 2012 marks the year with more implemented measures, 1659 of them, about 556 more than in 2011 and 1.8 times more than in 2008.
Administrative and disciplinary measures represent a particular interest, as they relate to persons responsible for the observed damage found by the SSA, whether economic or not. They range from “written reprimand” to “written warning” until the “removed from office” and “dismissed”. This category also includes administrative penalties in favour of the subjects that cause damage. Even the performance of the implementation of this indicator for 2012 has not been satisfactory. From 78 % in 2008, it reached 80 % in 2010, while in 2012 marked the lowest level of around 70 %. However, it should be brought to attention again the growing number of administrative and disciplinary measures released especially last year, they reached the number of 1221, about 69 % more than in 2011.
Source : Supreme State Audit
Processing and comments: ODA
From a more detailed investigation of the implementation of administrative and disciplinary measures by type for 2012, it is noted that the lower level of implementation belongs to the measures “removal from civil service” (5 implemented out of 27 recommended, or 18.5 %), “dismissed” (53 implemented out of 121, or 43.8 %) and “administrative measures-fines” (82 implemented out of 146, or 56.2 %). Because of their own characteristics, the situation is more problematic in the implementation of the measures “dismissed” where the responsible persons for the economic damage still remain in their places of work, despite all evidence found by the SSA. If this fact is added the domino effect of the impunity of those responsible persons, the situation would be even more problematic than it seems.
The graph below presents the level of implementation for both types of measures taken in consideration for the years 2008-2012.
Source : Supreme State Audit
Processing and comments: ODA