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2007 Assessment

Moldova: Integrity Indicators Scorecard

Moldova: Integrity Scorecard Report > Sub-Category: Supreme Audit Institution
Indicators		Score
55	In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?	100
56	Is the supreme audit institution effective?	63
57	Can citizens access reports of the supreme audit institution?	100

Indicator and sub-Indicator Details

In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?

55: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?

Score:

YES

Comments:

References: Law on the Auditing Court (No.312-XIII of 08.12.1994)

Is the supreme audit institution effective?

56a: In law, the supreme audit institution is protected from political interference.

Score:

YES

Comments: Art.14 of the Law stipulates the principles of independence and immovability of the members of the Auditing Court, after they have been confirmed and appointed by the Parliament (at the proposal of the chairman of the Auditing Court). Members of the Court can be revoked with a simple majority of votes by the Parliament. The law does not stipulate any specific poitical-neutrality statute requested from the candidates voted for Court.

References: Law on Auditing Court (No.312-XIII of 08.12.1994)

Peer Review Comments: The Auditing Court is subject to political pressure and perceived by expert community as another tool of political fights in hands of ruling party.

Peer Review Comments: Article 12 of the same law says that the Auditors Chamber / Court is made up of seven members, of whom 3 are appointed by the parliamentary majority and 4 by opposition factions.

56b: In practice, the head of the audit agency is protected from removal without relevant justification.

Score:

100

Comments: Art.18 of the law stipulates that the chairman or members of the Court can be revoked by the Parliament with a simple majority of votes, if they undertake insuficiently their competencies, they have violated the legislation or have committed serious breaches of the law. This provision is not detailed any further, which creates the impression that it may be used at anytime, in case the legislative majority or the parliamentary fractions decided to stop the Court's intervention in controlling some illegalities of the public sector, or private cases of corrruption. Mos tof the Auditing Chamber's Members have been appointed after April 2005, when the ruling party and some of its allies voted for the President Voronin (who desperately needed their votes). From 2005, the political framework of cooperation has changed, and the older allies changed in angagonistic groups, therefore, the Members that have been appointed by the political groups in the Chamber feel unsecure.

References: Law on Auditing Court

Peer Review Comments: Members of the Court have not been shown to be removed for political reasons. Why they may voting/acting to avoid political reprisals, I am more optimistic about the ability of court members to defend themselves if needed.

56c: In practice, the audit agency has a professional, full-time staff.

Score:

100

Comments: According to the parliamentary decision, the Auditing Court has 150 employees, of which 36 are administrative staff. The decision regulates the salary increases and social benefits provided to the staff and the Court members. There are five executive directions (administrative, internal security, human resources, documentation, international cooperation) and five departments (on controllling the formation and utilization of the public finances, on budgetary means, on natural resources use and public proprty, on territorial public finances and on methodological and legal support). In addition to that, the Court has two branches - North and South.

References: Law on the Auditing Court of RM Decision of the Parliament of RM on the structure, staffing policy of the Auditing Court and salary conditions for the members and their staff (No.1-XV of 17.02.2005)

Peer Review Comments: The head of the Court, Ala Popescu, has a good CV published on the Court website www.ccrm.md. She has completed training sessions in Germany, France, and the Netherlands. On the same website, there is a schedule of training of the Court staff this year ([ LINK ]), and a program of tests of the Court employees ([ LINK ]).

56d: In practice, audit agency appointments support the independence of the agency.

Score:

100

Comments: It is widely believed that the Auditing Court has insistently promoted balanced reports on their controls exercised on public organizations and authorities.

References: Auditing Court has launched its Strategic Plan for Development (2006 - 2010): www.economie.moldova.org/stiri/rom/ ;

Corruption in the high eductation of RM, on the basis of the report of the Auditing Court of RM: www.transparency.md;

Mafia va devanseaza No.92., July 13, 2006 www.garda.com.md;

www.deca-press.net; www.opinia.md

56e: In practice, the audit agency receives regular funding.

Score:

100

Comments: The Auditing Court receives annual funding from the state budget. As a sign of transparency, one may find out on the official website of the Auditing Court (www.ccrm.md/ro.despre/table.pdf) specific information on the expenditures incurred in 2006.

References: Law on the Auditing Court (No.312-XIII of 08.12.1994) Constitution of RM, adopted on 29.07.1994 (art.133)

56f: In practice, the audit agency makes regular public reports.

Score:

100

Comments: The auditing agency makes regular public reports. Reports are presented directly to the interested audience from mass media, as well as to the Parliament of RM. For instance, we have learned from the above mentioned Report that in 2006 the Auditing Court implemented 60 controls on 503 entities, and 59 of decisions were made. The last report presented to the Parliament was from July 15, 2006, underlining the results of the auditing controls between 2005 - 2006. On the basis of these conclusions, the Parliament adopted decision No.228 of July 14, 2006.

References: Report of A.Popescu, chairmen of the Auditing Court to the General Assembly, published on www.ccrm.md/ro/rapoarte.2006.php;

Ministrul culturii spala banii public No.525, Nov. 16, 2006 www.timpul.md;

Delapidari MAE de Moldova si raport Curtea de conturi www.riscom.net; Moldova vanduta pe bucatele concernului rus, Gazprom www.investigatii.md

Peer Review Comments: Reports are published on the website www.ccrm.md

56g: In practice, the government acts on the findings of the audit agency.

Score:

100

Comments: The reports of the Auditing Court are not always considered seriously. To the surprise of the mass media, prosecution had displayed a very selective methodology to intervene when the Auditing Court has found important violations of the legislation.

References: Coruptia din procuratura www.investigatii.md; Center for the Analysis and Prevention of Corruption www.capc.md/avize.php;

www.transparency.md

56h: In practice, the audit agency is able to initiate its own investigations.

Score:

100

Comments: Art.5 of the Law stipulates that the Auditing Court of RM decides autonomously about its own program of activity, although decisions of the Parliament which request some controls performed by the Court are obligatory. Nevertheless, suplimentary controls can be initiated without the specific request of the Parliament, when parliamentary fractions demand that, no more than every three months. No other institution can dictate controls or investigations to be performed the Auditing Court.

References: Law on the Auditing Court Decision of the Parliament of RM - No.1-XV of 17.02.2005

Peer Review Comments: Although the Law stipulates the right to initiate the investigations, the Auditing Court is cautious in this respect, because of political concerns.

Can citizens access reports of the supreme audit institution?

57a: In law, citizens can access reports of the audit agency.

Score:

YES

Comments: By law (art.3), the Auditing Court shall present until July 15 of every year reports to the Parliament on the overall management of public financial resources related to the budgetary exercise, including violations identified and measures that were undertaken. This report is submitted and personally presented by the chairman of the Auditing Court to the Parliament, and in 15 days from the date of the presentation is it published in the Official Gazzette (Monitorul Oficial). Automatically, the reports are published on the institutional website of the Court.

References: Law on the Auditing Court (1994)

Peer Review Comments: However, citizens do not buy the Official Monitor as a rule, and have limited access to internet

57b: In practice, citizens can access audit reports within a reasonable time period.

Score:

100

Comments: Citizens may easily access auditing reports according to the legal provisions on the website of the Auditing Court.

References: www.ccrm.md/ro/

Peer Review Comments: According to the reviewers description, it seems the requirements for ease-of-access are met.

57c: In practice, citizens can access the audit reports at a reasonable cost.

Score:

100

Comments: Citizens may easily access the Auditing Court's reports according to the legal provisions, in no more than 15 days after the presentation of the reports in Parliament.

References: www.ccrm.md Alina Radu, Ziarul de Garda A.Tanase, Timpul

Peer Review Comments: There seem to be no costs for the information on the website, and Monitorul Oficial costs between 15 lei (1 euro) to 35 lei per issue.