ESHA: Equipment purchased to control the quality of petroleum products was used inefficiently by the Metrology Bureau

An audit of the Metrology Bureau for 2024 found that important equipment, including a mobile laboratory for testing fuel and its derivatives, was not used efficiently. The State Audit Office (ESHA) also found that several tangible assets had not been recorded in the institution’s business books.

The report highlighted irregularities and discrepancies in the Bureau’s operations. Given the significance of the findings, ESHA issued an adverse opinion on the accuracy and objectivity of the financial statements, as well as on compliance with the applicable legal rules, guidelines and policies.

According to the audit, as of 31 December 2024, consistency had not been ensured between the accounting data and the actual situation established through the inventory, due to shortcomings in the recording of assets, receivables and liabilities.

Some assets worth 145,191 thousand denars, or approximately 2.3 million euros, purchased in previous years, still do not appear in the business books or on the Bureau’s balance sheet. This was due to their not being transferred to the Ministry of Economy and Labour. A difference of 5.544 thousand denars was also found between the accounting balance and the situation established through the inventory of fixed assets.

During 2024, the Bureau purchased seals, stamps, verification stamps and records of proceedings worth a total of 4.266 thousand denars. Of this amount, 646 thousand denars were paid from budget account 631-18, while 3.620 thousand denars were paid from budget account 631-13. No accounting or material records were created for these items, even though they are used in the verification of measuring instruments and serve as a basis for generating the Bureau’s revenue.

Problems were also identified in the recording and collection of amounts related to services provided. In the balance sheet as of 31 December 2024, receivables from clients were listed at 40.549 thousand denars. However, a negative balance was reported for some clients, amounting to 11.735 thousand denars, meaning that the actual value of receivables was not reflected in the financial statements.

The audit also showed that receivables from invoices for homologation services were not recorded on time. As a result, during 2024, receivables totalling 14,193 thousand denars were recorded: 10,034 thousand denars in account 631-18 and 4,159 thousand denars in account 631-13. Of this amount, 2,322 thousand denars related to invoices issued in 2023. Meanwhile, during 2025, receivables amounting to 1,477 thousand denars were recorded for invoices issued in 2024.

In the “Emphasis of Matter” section, ESHA also highlighted the inadequate use of equipment purchased to analyse the quality of liquid fuels. In 2019, following a government decision, the Bureau purchased a mobile laboratory for checking the quality of fuel and its derivatives, worth 37.367 thousand denars. Two years later, in 2021, additional equipment worth 24.758 thousand denars was purchased.

Although considerable funds were invested in this equipment, not a single analysis was carried out using the mobile laboratory during 2024. According to the report, this was because the State Market Inspectorate, as the competent body, did not submit requests for analyses, even though it had concluded an agreement with the Bureau on the use of the laboratory./Telegrafi/