The Palace of Sports is the sports "calling card" of the State University // Photo: usm.md
As a result of the audit, the specialized agency reported the detection of violations, among which the auditors highlighted improper accounting, irrational charging of fees for services and incorrect accounting of visitor access, up to the lack of accounting of season tickets. The USM Sports Palace does not have an electronic accounting system and season tickets do not have any security features.
The audit revealed an average daily income of 17,057 lei for the sports complex. Based on this amount, the annual income is estimated at 6 million lei, which is 3.5 million lei or 140% higher than the income for 2024. This amount is comparable to the one earned by the sports complex of the Institute of Physical Education and Sport (IEFS) at USM in 2023 – 5.6 million lei.
The comparative data supports the fact that efficient, transparent operation of USM’s compliant sports infrastructure can generate significant revenues for the institution. However, the management of the Sports Palace is complicated by risks caused by incomplete cash flow to the university’s budget. The damage to USM’s financial interests in 2024 could reach MDL 3.5 million.
The auditors’ special attention was attracted by irregularities concerning the allocation of budget funds for the recent renovation of the swimming pool and equipping the complex with modern equipment. In 2024, the government allocated 2.33 million lei to USM for these purposes, of which the overwhelming part (1.53 million lei) was spent on the swimming pool renovation. The audit team found that the university failed to submit to the relevant ministry a report on the expenditures for 2024 within the required term and to attach supporting documents to it. It was also found that the amount left over after completion of repairs at the Sports Palace was diverted for overhauling the swimming pool in the IEFS complex. These are inconsistencies in carrying out the procedure prescribed by the order of the relevant department dated December 27, 2024.
The audit also revealed irregularities in state procurement, lack of water quality control in the pool, improper timekeeping and payment of employees. Thus, the USM rector’s decision envisaged the employment of 41.5 work units in 2024, with a total payroll of 3.04 million lei. According to the accounting reports, the actual number of employed persons is 35.5 work units. The budget allocated 2.87 million lei for labor remuneration and 688.8 thousand lei for social insurance contributions. Compared to the initial budgetary allocation, a saving of 168.8 thousand lei was registered in the labor remuneration fund.
The analysis of the personnel documents revealed that a significant part of the employees of the Palace of Sports performs the duties stipulated by several positions, with equivalent employment of up to 1.5 work units per person. In particular, it was revealed that four coaches are employed full-time in the main position and 0.5 work units in the position of lifeguard. The head of one department combines the position of a lab technician (0.5 rate), the head of another department is employed as a trainer on 0.5 rate, an electrician additionally performs the job of a checkroom attendant, a cashier combines the position of a lab technician, and locksmiths are also employed as disinfection specialists.
In the auditors’ opinion, such personnel policy reflects a high level of flexibility in the use of human resources, but creates significant risks of reducing the quality of services provided due to overloading of personnel, incorrect calculation of actual working hours for a particular position and, as a consequence, salary, as well as conflicts with the legislation regulating labor rationing, organization of working hours and distribution of job responsibilities.
The Ministry of Education and Research reported that, due to the seriousness and magnitude of the risks identified, it has forwarded the audit results to the Financial Inspectorate and has demanded that USM management take immediate and decisive action to correct the mismanagement within its walls. The agency also called on the university administration to conduct an internal investigation into the circumstances that led to the risks of incomplete cash flow from the provision of health services and other irregularities that had financial and operational implications.
An official USM statement was released on social media, saying that “the institution is responsible for the findings presented and will analyze the report in detail to clarify all aspects cited.” The statement also emphasized the university’s commitment to follow the legal field, adhere to the principles of transparency, integrity and good institutional governance.
The USM Sports Palace was commissioned on Nov. 17, 1998. The complex reopened after renovations in October 2012. The building has an area of 2,300 square meters. On its territory there are grounds and equipment that allow practicing such sports as swimming, judo, wrestling, track and field athletics, table tennis, basketball, volleyball, chess, power triathlon and others. The infrastructure allows holding representative international and national tournaments on the territory of the complex.
In addition to sports grounds, the Sports Palace is equipped with two saunas, locker rooms, showers, a medical office, a coach’s office and a chemical laboratory.
