Equipment worth 145,2 million denars (about 2,3 million euros), purchased in previous years, was not recorded in the business books and balance sheet of the Bureau of Metrology, the State Audit Office (SAO) determined in the latest Report on the work of the Bureau for 2024 published today. The Report also states that a laboratory worth over 37 million denars did not conduct a single analysis of the quality of oil and oil derivatives in 2024. Regarding the work of the Bureau, the auditors expressed an unfavorable opinion on the truthfulness and objectivity of the financial statements and on the compliance of the work with the laws, guidelines and established policies.
According to the findings of the SAO, seals, stamps, verification stamps and minutes worth a total of 4,266 million denars were purchased in 2024. According to the audit, no accounting and material records were established for them, although they are used in the services of the Bureau and represent the basis for generating revenue.
Weaknesses have also been identified in the recording and collection of receivables based on
of services performed. In the balance sheet as of 31.12.2024, the Bureau had receivables of 40.549 thousand denars, with some of them
The clients have established receivables, i.e. negative balances in the amount of 11.735
thousand denars, which is why the receivables are not realistically shown in the financial statements
reports.
The audit also revealed significant delays in recording receivables following issued invoices for homologation services.
"Also, the audit determined that the receivables based on issued invoices for
homologation services are not recorded in a timely manner, which is why during 2024
In 2018, receivables were recorded in a total amount of 14.193 thousand denars, (of which
10.034 thousand denars relate to account 631-18, and 4.159 thousand denars to
account 631-13), of which 2.322 thousand denars are for invoices issued in 2023,
and in 2025, receivables in the amount of 1.477 thousand denars were recorded per
invoices issued in 2024," the SAO Report states.
During 2024, receivables in a total amount of 14,193 million denars were recorded, of which 2,322 million denars related to invoices issued in 2023. In 2025, an additional 1,477 million denars of receivables were recorded for invoices issued in 2024.
"Additionally, of the total invoiced verification services in 2024 in
amount of 182.966 thousand denars, amount of 82.092 thousand denars, or about 1.3
million euros refers to services upon requests submitted in the period from 2018 to
2023, indicating a significant delay in the invoicing process," the auditors state.
The auditors also point to the inefficient use of the equipment purchased for testing the quality of liquid fuels.
According to the Report, in 2019, following a decision by the Government, the Bureau purchased a mobile laboratory for testing the quality of oil and oil derivatives in the amount of 37.367 thousand denars, and in 2021, additional equipment was purchased in the amount of 24.758 thousand denars. Despite the significant value of the invested funds, the auditors say, no analyses were performed through the mobile laboratory during 2024, because no requests were submitted from the competent State Market Inspectorate with which the Bureau has concluded an agreement for the use of the laboratory.
"The audit determined that the Bureau did not establish records of issued
product type approvals and registration consents issued by
by the technical service and the legal entity for technical inspection authorized for
the procedure for identification and/or identification and assessment of the technical
condition of the vehicle, a jurisdiction arising from the Law on Vehicles of
reason that the Ministry of Interior has not established a register of vehicles for import and
"data exchange between competent institutions," the SAO report states.
In the area of other issues, weaknesses have been identified in the monitoring and control of
the revenues that the Bureau generates from services for verification of measuring instruments that it
carried out by authorized legal entities.
"Although authorized legal entities are obliged to pay the Bureau 20 percent of the value of the services provided, no clear rules have been established for the manner of reporting, control of the services provided and deadlines for payment of funds. It has been determined that reporting to the Bureau is done quarterly, and payments of funds are made with a delay of six to nine months after the end of the quarter in which the services were provided, which creates a risk of untimely and incomplete collection of revenues," the auditors determined.
Because of this, the auditors made several recommendations, the implementation of which would ensure overcoming the causes of the identified conditions.
