Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova

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