The Chamber of Accounts has discovered deficiencies at the Nakhchivan Automobile Transport Agency (NANA), which operates under the Ministry of Digital Development and Transport of the Nakhchivan Autonomous Republic.
This was reported by the Chamber.
Specifically, the Chamber conducted an external state financial control measure at NANA. The purpose of the measure was to determine the current situation by collecting sufficient and relevant audit evidence regarding the compliance of the use and management of state funds, as well as other state property, by the agency in 2023-2024 with legal acts.
Based on the results of the measure, it was determined that only 43.32% of the budget approved for the agency in 2023 was executed, but a forecast 35% higher than the previous actual execution was prepared for 2024. In 2024, actual expenses were 4.35% less than the previous year, instead of increasing. This indicates serious inconsistencies in planning. A large portion of the 2,220 manats obtained from the sale of two buses as scrap metal was not deposited into the agency's account. The dismantled iron structure of a "Taxi" car was sold for only 160 manats. As a result of incorrect calculation of work experience, employees were overpaid 9,513 manats. Despite decisions that lost their legal force after November 14, 2024, employees were paid a total of 26,890 manats in salaries and 21,735 manats in allowances. These payments had no legal basis. A contract for 4,300 manats was signed for "Internal audit and accounting services," but none of the services were performed. The subsequently submitted report was prepared unprofessionally and even referred to standards that had been out of force since 2018. 5 of the 8 "charger" devices purchased for electric buses remained unused. Since the warranty period has expired, the supplier will not be responsible when the equipment is put into operation. However, despite unused "chargers" being in the warehouse, an additional 10 new "chargers" were also purchased. A total of 1.48 million manats was received from rent in 2023-2024. However, the portion of funds from real estate that should have been transferred to the state budget – 26,227 manats – was not delivered to the state. Spare parts worth 20,088 manats for 18 rented buses were removed from the agency's warehouse and given to tenants free of charge. Utility expenses of 3,192 manats for rented properties were charged to the agency's account.