Court of Accounts
Republic of Moldova
A new cooperation agreement between the Court of Accounts of the Republic of Moldova (CoA) and the Swedish National Audit Office (SNAO) was signed on 19 December 2012, and the third cooperation project between CoA and Swedish NAO was launched for the period 2013-2015.
The project aims to strengthen the CoA capacity to achieve its mandate and to effectively fulfil its role in public administration of Moldova. The cooperation framework for the period 2013-2015 is defined in a Project Document, which specifies many important aspects of cooperation, including objectives, activities, coordination and project management mechanism, external and internal risk management and requirements for reporting. The Swedish NAO will provide assistance in areas of regularity audit, general management, effective relations with the Parliament, Government, audited entities, participation in the work of international organizations INTOSAI, EUROSAI, and other professional international organizations. The specific activities to receive support will be agreed by the Parties in the annual implementation plans of the project.
In recent years, the Swedish NAO has been the partner of the CoA for institutional development. With the support of Swedish NAO, the Court of Accounts has perpetuated from a control body to a modern audit institution, which conducts its activity in compliance with international standards and best international practices in auditing. The first two cooperation projects between the two institutions were implemented during the years 2007-2009 and 2010-2012.
At present, the CoA still needs peer support to face the numerous challenges that remain, to improve the quality and scope of financial audit and regularity audit; to support the efforts to reform public financial management; to strengthen the management, to develop methods of activity and ensure sustainability.
The Court of Accounts and the Swedish National Audit Office agreed to launch the third phase of the collaboration project by signing a Memorandum on a new Cooperation Project between CoA and Swedish NAO for 2013-2015.
Swedish National Audit Office is the supreme audit institution of Sweden and a member of the international organization INTOSAI. Swedish NAO is an independent audit institution of the state, accountable to Parliament, headed by three Auditors General appointed by Parliament. The main tasks of Swedish NAO are financial audit, performance audit and international development cooperation projects.
Tamara ANDRUȘCA, Member of CoA
Tel.: (+373) 22 210549
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