This document was developed by CAPC within the Project “Strengthening the Rule of Law and Anti-Corruption Mechanisms in the Republic of Moldova”, implemented by the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH with the funding of the European Union and the German Federal Ministry for Economic Cooperation and Development (BMZ).
The Court of Accounts is referred to in compartment II.2.5. Pillar V. Court of Accounts.
The report was prepared by the World Bank team based on the results of the Public Expenditure and Financial Accountability Assessment of the Central Government. The main purpose of the 2021 PEFA assessment is to provide the government of Moldova with an objective, up-to-date diagnostic of the national-level public financial management performance based on the latest internationally recognized PEFA methodology.
The findings regarding the activity of the Court of Accounts are presented under PILLAR SEVEN: External scrutiny and audit.
The Open Budget Survey (OBS) is the world’ s only independent, comparative and fact-based research instrument that uses internationally accepted criteria to assess public access to central government budget information; formal opportunities forthe public to participate in the national budget process; and the role of budget oversight institutions, such as legislatures and national audit oces, in the budget process.