The Court of Accounts of the Republic of Moldova (CoARM) presented today, June 14, in the Parliament's plenary session the Financial Audit Report on the Government's Report on the execution of the state budget (SB) for the year 2023, the Financial Audit Report on the Government's Report on the execution of the state social insurance budget (SSIB) in 2023, and the Financial Audit Report on the Government's Report on the execution of the mandatory health insurance funds (MHIF) in 2023. The audit reports were examined alongside the hearings of the Government's reports on the relevant areas.
Tatiana Șevciuc, President of the CoARM, reported in the Legislative plenary on the most relevant audit findings that formed the basis for the general conclusions on the Government's Report on the execution of the state budget. The Court of Accounts determined that the Government's Report provides, in all significant respects, a true and fair view of cash execution, in accordance with the applicable financial reporting framework. In terms of formulated recommendations, it is necessary to improve the regulatory framework regarding the recognition, planning, execution, and reporting of grants and subsidies, marked the President of the Court of Accounts.
CoARM Member Sergiu Știrbu informed the deputies about the main findings and recommendations of the Court of Accounts in the context of the financial audits of the Government's reports on the execution of SSIB and MHIF.
The Court of Accounts concluded that the Government's Report on the execution of SSIB and the Government's Report on the execution of MHIF in 2023 provide, in all significant respects, a true and fair view, in accordance with the applicable financial reporting framework.
The Court of Accounts made 24 recommendations to state institutions that implement policies in the field of social insurance, to address the identified deficiencies. These include establishing an electronic register of self-employed professionals practicing in the justice sector and the prompt transmission of information to NSIC for registering them as SSIB payers; reviewing and updating the regulatory framework to ensure the uniform establishment of pensions for length of service of former employees of force institutions, as well as for categories of employees in civil aviation; analyzing the causes of irregular social assistance and winter period assistance; reassessing the accessibility level for potential beneficiaries of sanitary balneo treatment tickets, etc.
In the case of MHIF, the most significant findings highlighted by the external public audit referred to uninsured persons, individuals who purchased the insurance premium in a fixed amount, pre-hospital emergency medical services and primary medical care, the provision of medical assistance to children with special needs and developmental disorders, prophylactic dental services, palliative medical care, etc. The Court of Accounts concluded that NMIC needs to strengthen internal controls and take necessary measures to ensure the use of MHIF funds according to the needs of insured individuals.