In 2012, expenditures and expenses for the stated vehicles amounted to 6.1 billion dinars, out of which 1.9 billion dinars were expenditures and expenses for general purpose vehicles, and 4.2 billion dinars were expenditures and expenses for special purpose vehicles, Mr. Sretenovic emphasized.
General purpose vehicles, making less that one quarter of the total number of vehicles, result in one third of the total expenditures and expenses. In the structure of expenses, the largest portion is the fuel with 929 million dinars, and/or 60%, and current maintenance and repairs with 318 million dinars, and/or 20%.
Since 31st December 2012, general purpose company vehicles recorded mileage of more than 590 million kilometers, while in 2012, their total mileage was more than 67 million kilometers, and/or 12,000 km per vehicle on average. The mileage of direct budget beneficiaries' vehicles ranges from 0 to 100,000 km, and 643 vehicles were not used in 2012, Mr. Sretenovic said.
The largest number of vehicles with no mileage at all in 2012 was owned by the Tax Administration - 191 vehicles, Republic Geodetic Authority - 101 vehicles, and Ministry of Foreign and Internal Trade and Telecommunications - 71 vehicles.
Average age of general purpose vehicles is 9.5 years, while average fuel consumption per vehicle is 9.78 liters per 100km.
Auditor-General stated that the Institution filed one criminal charge, due to criminal offense of abuse.
Criminal charge was filed against a person, who created budget loss of 1.2 million dinars, Mr. Sretenovic said.
Due to investigation launched after filing criminal charge, Mr. Sretenovic could not reveal the name of the state institution.
As an example of good practice and management of company vehicles in a prescribed manner and purpose, Mr. Sretenovic highlighted the Ministry of Defense.
Detailed analysis determined that one of the main reasons for non-efficient management is that the management of company general-purpose vehicles of direct budget beneficiaries in Serbia is not regulated by the law, and that the records of direct budget beneficiaries do not provide current and comprehensive data on number of company vehicles, their usage and expenses and expenditures.
Also, direct budget beneficiaries did not establish adequate systems for monitoring and controlling company vehicles, while acquisition and sale of company vehicles is conducted without prior essential analyses. Majority of beneficiaries have a partial information gathering system and records on using company vehicles.
In order to regulate usage of company vehicles, the Institution recommended the Government of Serbia to undertake activities for defining via enactments management of company vehicles, and recommended direct budget beneficiaries to prescribe, vial internal enactments, all necessary procedures regarding using company vehicles, to review the possibility of rationalization of their own pool of vehicles, and to record all expenditures and expenses broken down per vehicle, along with all data on mileage and usage of the vehicles.
Audit included management of company vehicles of direct budget beneficiaries of the Republic of Serbia (Government, Government offices and services, ministries, organizations, administrations and directorates within the ministries). Other budget funds beneficiaries (indirect budget fund beneficiaries of the Republic of Serbia's Budget, public enterprises and other levels of government - autonomous provinces and local self-government units) have not been included, due to limited resources and time.
From 126 direct budget beneficiaries, the Institution gathered information on number of vehicles used, when they were acquired, their acquisition cost and their present value, mileage of vehicles since the acquisition date until 31st December 2012, their mileage in 2012, ownership information, legal basis for usage, average fuel consumption, expenses for fuel, maintenance, spare parts, registration, insurance and parking.
For the purposes of this audit, management of company general-purpose vehicles was analyzed, while management of special purpose vehicles (police and military vehicles) was not subject of the detailed analysis.
Having analyzed general information and based on established and clearly defined benchmarks, the State Audit Institution selected 15 out of 126 direct budget beneficiaries for detailed analysis. Selected direct budget beneficiaries manage 88% of total number of vehicles and 84% of total expenses of the vehicles.
Afterwards, the Institution developed draft audit report and subsequently proposal and final audit report, which was submitted to the addresses of 15 direct budget beneficiaries, and/or to responsible and previously responsible persons.
This is the first performance audit report prepared by the State Audit Institution.
Audit has been conducted as a pilot audit within the Twinning Project "Strengthening Capacities of the State Audit Institution", which is implemented by the Netherlands Court of Audit and Office of the Auditor General of the United Kingdom.