The interim results of the audit of the Audit Chamber in the Ministry of Culture (MK) show that there are no other state cultural institutes in the field of performing arts with significant violations in the “Wage Fund”, similar to those in the theaters in Razgrad and Smolyan. Incomplete information was found in the “Working salary” fund in the theater in Pazardzhik, which is currently being checked. Results are expected at the end of the week.
After an audit by the Audit Office for the financial year 2023, however, other disturbing facts were found. Some theaters have reported two shows per day, with one actually played in order to receive a larger subsidy.
In several theaters, distribution and advertising contracts were concluded without complying with the Public Procurement Act. Under these contracts, unreasonably high percentages of the revenue of the respective performance were paid, with the expenses of the performances in certain cases exceeding the revenue.
In many places, the contracts are signed only by the director, with two signatures of the director and the chief accountant being mandatory. Existing problems have been identified in the theaters in Plovdiv, Pleven and Varna. A serious omission over the years, according to the Audit Chamber, is the lack of accounting software that summarizes information without requiring human intervention.
It has been established that the Ministry of Culture has not created conditions for the implementation of effective control in the determination of subsidies and distribution of costs in cultural institutes in the field of performing arts.
At the moment, the Ministry of Culture is carrying out inspections of two directorates, additional inspections are also planned in the cultural institutes where violations were found.
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