In the context of the appearance in the public space of some information that addresses the aspect of the reorganization of the Court of Accounts of the Republic of Moldova (CoARM), the institution comes with details regarding the reorganization process, to avoid misleading public opinion.
The institutional reorganization taking place within the Court of Accounts is not a spontaneous action, but a planned one and is a result of the recommendations that were made within the peer review evaluation, carried out by a group of international experts during 2020-2022. The evaluation team recommended that the CoARM needs to develop a more rational, efficient and effective structure, including in terms of internal roles, responsibilities and accountability. Following the analysis of the evaluators' recommendations, the CoARM also proposed to implement an organizational structure that is timely and appropriate for achieving the proposed strategic objectives.
In August 2022, a Working Group was established, made up of employees from the Court of Accounts, intended to provide a clear vision of the existing reality from a functional and organizational point of view within the institution, as well as solutions to streamline and rationalize how the organization's resources will be used to translate its strategic plans into action.
The analysis activity of the Working Group focused on the results of the self-assessments carried out within the strategic planning process of the institution, on the results of the internal self-evaluation, on the provisions of the Development Strategy of the Court of Accounts for 2021-2025, as well as of the sectoral strategies developed within the institution.
As a result of the Working Group's activity, was developed the Concept of the organizational structure of the Court of Accounts of the Republic of Moldova, approved throughout the Court of Accounts’ Decision no. 13 from 31.03.2023. The reorganization is carried out in accordance with the recommendations of this strategic document.
The main algorithm of the new organizational structure is focused on the creation of structural subdivisions with audit attributions according to the components of the National Public Budget – the state budget, the state social insurance budget, the mandatory medical assistance insurance funds, the budgets of local public authorities.
The new structure provides for the establishment of distinct subdivisions, responsible for performance audit and IT audit. The strengthening of institutional capacities for these types of audits is foreseen in the strategic objectives of the institution and comes to meet the expectations of interested parties, because the performance audit allows the evaluation of the results obtained by the authorities in the use of public funds, by evaluating the cost-benefit brought to the citizens of the country.
Also, in recent years we have convinced ourselves that Parliament, society needs not only accounting findings, but analytical opinions. An eloquent example in this context was the analytical approach of the Court of Accounts regarding the evaluation of public procurement at the level of all ministries. In this context, our strategic visions envisage the consolidation of a distinct subdivision, with greater human potential, to be able to cope with the tasks of analysis and synthesis within the audit activity.
Another important aspect concerns the concentration of all responsibilities related to employment, training and professional development of employees in a single structural subdivision. This change is based on the recommendations of the "peer review" assessment and will allow ensuring relevance and unique approaches to the management system of the professional skills of employees.
In the same way, in the new structure we take into account the role, efficiency and performance of the members of the Court of Accounts, being adopted not only the approach on sectoral responsibilities. The Court of Accounts is a collegial body, which must contribute to the strategic development of the institution, being responsible for the priority directions of activity.
Finally, we mention that the progress made by the Court of Accounts in the development of the external public audit in the Republic of Moldova was mentioned in the Analytical Report of the European Commission regarding the application for the accession of the Republic of Moldova to the European Union, published on February 2, 2023. The institutional reorganization is intended to strengthen the institutional capacities, in order to further ensure the efficiency of the supreme audit institution, thus contributing to the implementation of the EU’s recommendations on the path of the European integration of the country.