Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova
Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova
Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova
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The mission of the Court of Accounts is to conduct in<strong>de</strong>pen<strong>de</strong>nt,<br />
credible, transparent and professional audits of the management of<br />
financial resources and public property, to promote high standards<br />
of financial management for the benefit of citizens of the Republic of<br />
<strong>Moldova</strong> .<br />
In this context, in terms of competence, the CoA for the first time<br />
performed the mandatory audit of government reports on the implementation<br />
in the 2009 budget year en<strong>de</strong>d of: state budget, state<br />
social insurance budget and compulsory health insurance funds, by<br />
issuing general conclusions or audit opinion and, in terms of goals,<br />
has gathered sufficient evi<strong>de</strong>nce to have a view on:<br />
promotion of public financial management and accountability;<br />
the use of public funds and management of public assets;<br />
regularity and legality of transactions performed with public<br />
money, and the efficiency, economy and effectiveness in the<br />
use of public resources;<br />
implementation of IT systems in public authorities;<br />
impact of CoA’s work .<br />
2009 Annual Report of the Court of Accounts inclu<strong>de</strong>s an analysis<br />
of key findings and conclusions of the assignments carried out in the<br />
annual audit cycle that <strong>de</strong>rive from the objectives mentioned above .<br />
The summary of main findings and conclusions on the regularity<br />
and performance achieved in the management of public funds by the<br />
audited entities and their impact on public financial management is<br />
presented below .<br />
I . public financial management<br />
progress ma<strong>de</strong>:<br />
Development of methodological gui<strong>de</strong>lines for budget planning<br />
Amendment of the Law on Budget System and Budget Process<br />
Testing of the new budget classification and Chart of Accounts<br />
Signing of the contract and instalment of FMIS<br />
Creating new IAU in public authorities .<br />
weaknesses in implementation:<br />
Failure to <strong>de</strong>velop an integral legal framework to implement<br />
the Accounting Law in the public sector<br />
Failure to pass the Law on public internal financial control, and<br />
failure to implement it respectively led to:<br />
− <strong>de</strong>lays in implementation of PIFC in public authorities;<br />
Audit activity<br />
2009 budget year – the output<br />
of publIC management<br />
(according to 2009 Annual Report of the Court of<br />
Accounts) CoA Decision No 58 of 9 July <strong>2010</strong><br />
Ala Popescu<br />
presi<strong>de</strong>nt of the Court of<br />
Accounts<br />
5<br />
Audit activity