Managementul Finanțelor Publice
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Public Investment Management Assessment (PIMA)
Register of certified internal auditors in the public sector
This content is available just in Romanian
Public Internal Financial Control
According to the Moldova-EU Association Agreement, the Republic of Moldova must implement the Public Financial Internal Control system (PIFC) at national level, in line with internationally recognised methodologies and standards, as well as the best EU practices. This implies a broad reform in the field of internal control and audit in the public sector.
PFM development strategy
The Public Finance Management Development Strategy comprises the synthesis of planned and ongoing reforms, as well as policy actions and strategies on several critical components of Public Finance Management.
The Strategy outlines the current state of Public Finance Management and summarises both short-term and long-term high-level objectives, for the implementation of EU and international standards and practices.
Financial monitoring
The activity of state enterprises and joint-stock companies with fully or majority state capital (further - SOEs) is subject to financial monitoring carried out by the Ministry of Finance. The financial monitoring is a process of selecting, processing and analyzing the economic and financial activity indicators of SOEs, in order to strengthen the financial discipline and making the use of public patrimony more efficient by the public authorities responsible for its administration.
Capital investment management
According to art. 40 of the Public Finance and Budgetary-Fiscal Responsibility Law no. 181/2014, the expenditures for capital investments financed from the budget are planned, executed and reported as an integral part of the respective budget.
PIFC Council mission
The PIFC Council of the Ministry of Finance was established as an advisory body for the purpose of PIFC monitoring, responsible for:
Action Plan for Implementing the PFM Development Strategy
In accordance with the Government Decision on the approval of the Public Finance Management Development Strategy 2013-2020 No. 573 of 06.08.2013, the Ministry of Finance prepares an annual Action Plan for the implementation of the Public Finance Management Development Strategy 2013-2020.
PEFA
PEFA is a tool for assessing the status of public financial management. A PEFA assessment provides a thorough, consistent and evidence-based analysis of PFM performance at a specific point in time. The PEFA methodology can be reapplied in successive assessments to track changes over time.
Moldova conducted five PEFA assessments, in 2006, 2008, 2011, 2015 and 2022.
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