The Court of Accounts Examined the Consolidated Financial Statements of the Municipality of Bălți

On  July 31, 2026, the Court of Accounts of the Republic of Moldova (CoARM) examined the Audit Report on the consolidated financial statements of the Administrative-Territorial Unit (ATU) of the Municipality of Bălți for the year ended on December 31, 2025.

Based on the audit results, an adverse opinion was issued on the consolidated financial statements of the Municipality of Bălți.

The audit identified significant deficiencies in the accounting and management of public assets, including the absence of complete and reconciled records of land, the improper classification and recognition of certain assets and public utility infrastructure, as well as non-compliance with the requirements governing the calculation of depreciation of fixed assets. The audit also revealed material misstatements in the accounting records relating to certain categories of assets and expenditures, resulting from the improper application of accounting and budgetary regulations.

The audit findings highlight the need to strengthen the accounting system and the management of public assets in order to ensure accurate, complete, and reliable financial reporting in compliance with the applicable regulatory framework.

Please note that the results of the financial audit will be made available to the public upon the publication of the audit reports, in accordance with the applicable legal provisions.

Court of Accounts Identified Major Deficiencies in the Financial Statements of the ATU of Palanca Village

The Court of Accounts evaluated the financial reporting and public resource management by the CEC