Court of Accounts
Republic of Moldova
The President of the Court of Accounts of the Republic of Moldova (CoARM), Marian Lupu, stated that the Court of Accounts advocates for joining the efforts of the Legislative, Executive and the supreme audit institution in order to increase the managerial accountability level within the local and central public entities.
The declaration was made during the Public Finances Control Committee meeting, on 10 March this year, within the examination of the annual Report of the Court of Accounts regarding the management and usage of public financial resources and public patrimony for 2018. The meeting was attended by the Members of the Court of Accounts, the heads of subdivisions within the CoARM and the representatives of the audited entities.
During the period of assessment – September 2018-September 2019, the Court of Accounts has doubled the number of audited entities: during 62 audit missions there were evaluated over 434 entities. Marian Lupu stated that the missions included overall the mandatory financial audits, the sensitive and difficult domains, as well as the entities that manage the biggest budgets.
The President of the CoARM presented the main aspects within the annual Report, the systemic problems and the major findings. Mr. Lupu talked about three key-messages of the Report and mentioned, first of all, about the unsatisfactory situation elucidated by the financial audit missions within the central public authorities (CPA), as well as within the local public authorities (LPA). Within the 47 financial audit missions held, from the overall expressed opinions, only ten of them were unqualified (positive), fourteen were qualified (irregularities, which were not major), twenty-two opinions were contrary (major irregularities) and one of them represented a case of impossibility of issuing an opinion. For example, only regarding two of nine ministries audited, there were formulated unqualified opinions.
An even more difficult situation was discovered during the audit missions of the LPA. None of the audit missions performed has concluded positively (unqualified opinion). Over 69% from the overall negative opinions, expressed by the auditors of the Court of Accounts, were regarding the LPA.
The second key-message of the Report refers to the challenges and problems generated by the Government’s reform and the tax-budgetary reform. The insufficiency and fluctuation of the specialized personnel, the late communicating regarding the changes made and the insufficient training of the personnel generated major problems, including within the bookkeeping. Over 80% of the audited entities registered irregularities regarding the bookkeeping of the accounting data.
During the discussions with the representatives of the Government, the President and the members of the Court of Accounts have approached the systemic problems, presented in the annual Report, like the shortcomings in the public procurement domain, non-registration and non-evaluation of the public patrimony, the irregularities within the capital investments domain, the lack of a systemic approach in implementing informational technologies, the lack of qualified human resources, etc.
In the context of the findings, the President of the CoARM highlighted for the Government and the Parliament the major need of improving the managerial accountability level within the public entities.
Igor Munteanu, the president of the PFCC, commented on the importance of the supreme audit institution and asked the state institutions to analyze the audit’s findings and to take the necessary measures in order to solve the problems and deficiencies discovered. In this context, the members of the PFCC suggested organizing additional work meetings, in order to examine the specific aspects and domains highlighted in the annual Report of the Court of Accounts.
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