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Main aspects regarding the state budget auditing, discussed at the international conference

  • 01.03.2024
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During February 28th-29th, the representatives of the Court of Accounts of the Republic of Moldova took part in the conference for the Network of Supreme Audit Institutions (SAI) from candidate and potential EU candidate countries on the topic "Audit of the final accounts of the state budget".

At the event there were also representatives of Supreme Audit Institutions of Republic of Albania, Bosnia and Herzegovina, Georgia, Kosovo*, Republic of Moldova, North Macedonia Republic, Serbia, Republic of Turkey and Ukraine, experts of supreme audit institutions from Republic of Croatia and Republic of Slovenia, as well as representatives of the Ministry of Finance of Montenegro, Republic of Albania, Bosnia and Herzegovina, Kosovo and North Macedonian Republic.

The conference was held under the auspices of Network of SAIs from candidate and potential candidate countries and supported by SIGMA, the joint initiative of OECD and the EU. The event offered opportunities for the interactive exchange of ideas and experience on a large area range such as:

  • strategic visions on strengthening the audit results impact on the final accounts of the state budget, with the participation of high level representatives from the ministries of finance and SAIs representatives of the Network, through panel discussions,
  • technical aspects and challenges in auditing final state budget accounts, through the exchange of knowledge and experience of the SAIs of Network.

On the first day of the conference, the participants discussed topics such as real effects and expectations form the final state budget account auditing, comparing the current effects to the vision of the ministries of finances, regarding the key factors that would contribute to a bigger impact of the state budget auditing.

The second subject was focused around the advisory role of the SAI in the budgetary and accounting reforms and their independent position in the public field, the main objective of the discussions being sharing and development of the ideas and specific proposals in order to consolidate the advisory role of the SAI and to keeping its fairness and independence, at the same.

Also, the representatives of the Network SAIs and of the ministries of finance shared ideas and perspectives on increasing the efficiency and benefits of the final state budget account ; a moderate discussion by identifying and highlighting the key messages and accepting a clear and easy to understand language for the interested stakeholders.

On the second day of the conference, the representatives of SIGMA have presented and disused the revised Public Administration Principles , focusing on key changes compared to previous principles, approved in 2014.The revised edition in 2023 was developed with the aim to update the framework of principles with the latest developments in EU, OECD and other international organizations standards, in order to better respond to current challenges such as digital transformation and environmental sustainability.

* This designation is without prejudice to positions on status, and is in line with UNSCR 1244/1999 and ICJ Opinion on the Kosovo declaration of independence. 


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