Last update: Sunday, 21 July 2024
Court of Accounts of the Republic of Moldova

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The Court of Accounts of the Republic of Moldova (CoARM) is the Supreme Audit Institution (SAI) of the state, which contributes to the good governance and well-being of citizens by performing independent, credible, transparent and high quality audits.

Art.133 of the Constitution of the Republic of Moldova substantiates the Court of Accounts as an audit institution with a sufficiently broad mandate, which exercises control over the formation, administration and use of public financial resources, the results of the activity being reported annually to Parliament.

Since its creation, our institution has wanted to improve its activity continuously, following the path of reform from a control structure to a Supreme Audit Institution. The role of the Court of Accounts is closely linked to promoting accountability, fairness and best practices in the management of public finances.

In its work, the Court of Accounts addresses the risk that public finances and assets may be mismanaged or misused, constantly providing information on how money is spent by state authorities and on the performance of the public sector. Due to the specific responsibilities for the management of public money and the realization of the act of public power, our activity extends not only to the financial aspects, but also to the commitments of the audited entities regarding the performance and compliance of the use of public resources.

The strategic development of the Court of Accounts involves strengthening the key skills and capacities to enable the SAI to make optimal use of its resources and to effectively fulfill its assigned mandate, promoting high standards of public sector accountability to achieve the desired impact.

The Development Strategy of the CoARM, developed for the period of 2021-2025, sets out the way forward to strengthen the support provided to audited entities in addressing existing deficiencies, addressing Government priorities and actions, as well as the individual performance of public authorities, thus contributing to good governance.

The re-evaluation of our strategic intentions helps us to remain vigilant to the challenges in our internal and external environment, thus consciously assuming that through our activity we focus on sensitive issues for the citizens of the Republic of Moldova.



As an independent external public audit institution, we contribute to strengthening good governance, being a credible voice for change for the better in the citizens’ life.



By promoting transparency and accountability in public finance management, following the course of innovation and accessibility of the information presented, we will continuously assess whether public funds are managed regularly and according to pre-established goals.



Through the collision of the fundamental principles of activity and the experience gained in our capacity as a Supreme Audit Institution, within the new strategic period, we will be guided by the following values:

  • Relevance, evaluating the areas of major interest for the citizens and adapting promptly to the existing reality;
  • Professionalism, increasing the accessibility of audit results and contributing to the development of professional skills specific to the types of audits performed;
  • Impact, presenting the existing realities truthfully in the audited fields, intervening with opportune recommendations meant to bring improvements;
  • Respect, promoting a climate of trust and understanding that every employee is important, and everyone's work is valued at fair value.
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