The Court of Accounts Examined the Audit Report on the Financial Statements of the ATU of Palanca Village

On 24 July of this year, the Court of Accounts of the Republic of Moldova examined the Audit Report on the financial statements of the ATU of Palanca village, Ștefan Vodă district, for the year ended on December 31, 2025.

Following the audit, the Court of Accounts issued an adverse opinion, finding that the entity’s financial statements do not present a true and fair view in accordance with the applicable financial reporting framework.

The audit identified significant non-compliance regarding the recording and reporting of public assets, including the failure to fully recognise in the accounting records the land owned by the ATU, deficiencies in accounting for investments in assets under construction, the classification and valuation of fixed assets, the accounting for means of transport, the calculation of depreciation, as well as the capitalisation of capital repair works. At the same time, deficiencies were identified in the recording of road infrastructure and the presentation of related investments.

The identified non-compliance affected the accuracy of financial reporting and highlight the need to strengthen public asset management processes and the organisation of accounting records, in accordance with the requirements of the applicable regulatory framework.

It should be noted that the results of the financial audit will be made public upon publication of the reports, in accordance with the legal provisions.

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