WITH DEFICIENCES OF VIEW
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According to the principles defined in INTOSAI-P 12 "The value and benefits of the SAI - making a difference in the lives of citizens", the Court of Accounts of the Republic of Moldova (CoARM) through the activity carried out tends to demonstrate the continued relevance for citizens, Parliament, Government and other parties interested.
The manner and level of implementation of audit recommendations is influenced by several factors, an important aspect of this process being the efficiency of the collaboration between the audited entities and the supreme audit institution.
In this context, the mentioned subjects were addressed during the working meeting of the representatives of the CoARM and the State Chancellery, which met on September 7.
The purpose of the meeting was the exchange of experience between the CoARM and the State Chancellery in matters related to processes, procedures and tools for monitoring the implementation of audit recommendations, as well as improving the level of compliance of audited entities and increasing the impact of audit activities.
At the beginning of the meeting, Ecaterina Paknehad, Head of the CoARM’s Apparatus, noted the importance of effective collaboration between the Court of Accounts and the State Chancellery in the process of monitoring and implementing audit recommendations. Through the recommendations formulated in its reports, the Court of Accounts aims to support the audited entities by improving and strengthening the institutional management and eliminating the deficiencies found by the audit. The recommendations submitted contribute to addressing the weak points or problems identified by the audit, to optimizing the management of resources based on the principles of good governance, through the lens of benefits for the society.
According to the legal provisions and for the execution of the action 1.6 "Establishment of an effective mechanism for monitoring the execution of the tasks set by the Government" from the Government's Action Plan for the year 2023, the State Chancellery implemented, at a governmental level, the monitoring and control mechanism of the implementation of the recommendations of the Court of Accounts. Accordingly, in the current year, a specialized subdivision was established within the State Chancellery with responsibilities for monitoring the implementation of the recommendations of the external public audit.
The State Chancellery developed the Practical Guide "Monitoring, evaluating and providing methodological support in the process of implementing the recommendations resulting from the Decisions of the Court of Accounts", which is intended to optimize and streamline the effort of central administrative authorities in the process of monitoring and reporting audit recommendations. The guide also provides for the standardization of the structure of the reports and the way of reporting the actions taken to implement the audit recommendations, improving the quality and content of the reports on the implementation of the recommendations, so that they include evidence-based information, ensuring consistency between the progress reports presented to the State Chancellery and those presented to the Court of Accounts, and a transparent and participatory process throughout the entire monitoring and reporting process.
In this context, the CoARM and the State Chancellery agreed on a continuous collaboration in order to organize trainings, workshops with the audited entities in order to make them accountable to ensure the successful implementation of the audit recommendations.
Achieving results in the future depends on the extent to which the management of each public entity will be oriented towards compliance with the legal regulations that define the specific attributions in the field of substantiation, elaboration, approval and execution of the budget, management of their public and private patrimony and towards the principles of economy, efficiency and effectiveness regarding the valorization of the material, human, financial and informational resources at their disposal.
We mention that the Court of Accounts has established its own instrument for monitoring the degree of implementation of audit recommendations - the automated information system (AIS) "Audit CCRM", which ensures the monitoring of the deadline for the execution of its decisions, the real-time visualization of the information on the actions undertaken by the audited entities in order to implement the audit recommendations, the quantitative and qualitative assessment of the degree of their compliance with the recommendations. Also, the given tool offers the possibility for the audited entities to communicate and interact with the CoARM in the process of implementing the recommendations, in digital format, facilitating the monitoring process, thus contributing to the achievement of the expected results.
