Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova
Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova
Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova
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Sumar<br />
Ala Popescu. Conformarea la standar<strong>de</strong>le şi practicile<br />
internaţionale <strong>de</strong> audit public extern . . . . . . . . . . . . . . . . .2<br />
� Activitatea <strong>de</strong> audit<br />
Ala Popescu. Exerciţiul bugetar 2009 – rezultatele<br />
gestiunii publice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4<br />
Vladimir Potlog. Corectitudinea utilizării mijloacelor<br />
financiare publice şi patrimoniului public pentru<br />
construcţia liniei <strong>de</strong> cale ferată „Cahul-Giurgiuleşti” la<br />
Î .S . „Calea Ferată din <strong>Moldova</strong>” . . . . . . . . . . . . . . . . . . . . . . .28<br />
Ala Popescu. Auditul performanţei – eficienţa, eficacitatea<br />
şi economicitatea gestionării banului public . . . . . . . . . . .32<br />
Mariana Botica. Impactul recomandărilor Curţii <strong>de</strong><br />
<strong>Conturi</strong> asupra unor domenii importante ale economiei<br />
naţionale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .40<br />
� Activitate <strong>de</strong> audit intern<br />
Ana Radu. Sistemul <strong>de</strong> management financiar şi control<br />
în entităţile publice . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .46<br />
� proiecte în <strong>de</strong>rulare la <strong>Curtea</strong> <strong>de</strong> <strong>Conturi</strong><br />
Elisaveta Foca. Dezvoltarea strategică a Curţii <strong>de</strong> <strong>Conturi</strong>:<br />
progres şi continuitate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .50<br />
Richard Maggs. Susţinerea oferită pentru<br />
implementarea Planului <strong>de</strong> Dezvoltare Strategică pe<br />
2006–<strong>2010</strong> – Fondul Fiduciar al Băncii Mondiale . . . . .58<br />
Ecaterina Paknehad. Instrumente eficiente <strong>de</strong><br />
monitorizare a activităţilor realizate în cadrul cooperării<br />
cu Oficiul Naţional <strong>de</strong> Audit din Suedia . . . . . . . . . . . . . .64<br />
Şedinţa a VII-ea a Comitetului Consultativ . . . . . . . . . . .70<br />
George Antoci. Implementarea tehnologiilor informaţionale<br />
în cadrul Curţii <strong>de</strong> <strong>Conturi</strong> . . . . . . . . . . . . . . . . . . . . . .74<br />
� Colaborări internaţionale<br />
Lidia Tomozei. Din agenda internaţională a Curţii<br />
<strong>de</strong> <strong>Conturi</strong> . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .78<br />
Angela Curchin. Vizită <strong>de</strong> documentare la Oficiul <strong>de</strong> Stat<br />
<strong>de</strong> Audit din Republica Macedonia: lecţii învăţate . . . .90<br />
� resurse umane şi instruiri<br />
Olga Lupoi. Sporirea profesionalismului angajaţilor<br />
Curţii <strong>de</strong> <strong>Conturi</strong> în perioada iulie-<strong>de</strong>cembrie <strong>2010</strong> . .94<br />
Noii angajaţi ai CCRM . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .100<br />
� partajarea cunoştinţelor<br />
Impactul Curţii <strong>de</strong> <strong>Conturi</strong> asupra tinerilor angajaţi .102<br />
� Alte activităţi ale Curţii <strong>de</strong> <strong>Conturi</strong><br />
1 septembrie – Vizita Curţii <strong>de</strong> <strong>Conturi</strong> la Şcoala-internat<br />
auxiliară din or . Bălţi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .108<br />
Sărbătorile <strong>de</strong> Crăciun şi Anul Nou la Şcoala-internat<br />
auxiliară din or . Bălţi . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .110<br />
� Acte ale Curţii <strong>de</strong> <strong>Conturi</strong><br />
Hotărîrile Curţii <strong>de</strong> <strong>Conturi</strong> privind activitatea <strong>de</strong><br />
contol/audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .112<br />
ContentS<br />
Ala Popescu. Foreword . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3<br />
� Audit activity<br />
Ala Popescu. 2009 budget year – the output of public<br />
management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5<br />
Vladimir Potlog. Accuracy in the use of public funds and<br />
public property for the construction of the railway line<br />
Cahul-Giurgiulesti by the SE „Calea Ferată din <strong>Moldova</strong>”<br />
(Railway) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29<br />
Ala Popescu. Performance Audit – Efficiency, Effectiveness,<br />
and Economy of Public Finance Management . .33<br />
Mariana Botica. The impact of Court of Accounts’<br />
recommendations on important areas of national<br />
economy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .41<br />
� internal Audit<br />
Ana Radu. Financial management and control system in<br />
public entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .47<br />
� proiecte în <strong>de</strong>rulare la <strong>Curtea</strong> <strong>de</strong> <strong>Conturi</strong><br />
Elisaveta Foca. Strategic <strong>de</strong>velopment of the Court of<br />
Accounts: progresses and continuity . . . . . . . . . . . . . . . .51<br />
Richard Maggs. Supporting the implementation of the<br />
2006–<strong>2010</strong> strategic <strong>de</strong>velopment plan – World Bank<br />
Trust Fund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .59<br />
Ecaterina Paknehad. Efficient instruments to monitor<br />
activities implemented in cooperation with Swedish<br />
National Audit Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .65<br />
Şedinţa a VII-ea a Comitetului Consultativ . . . . . . . 71<br />
George Antoci. Implementation of information<br />
technologies in the Court of Accounts . . . . . . . . . . . . . . .75<br />
� international cooperation<br />
Lidia Tomozei. The international agenda of the Court<br />
of Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .79<br />
Angela Curchin. Study visit to State Audit Office<br />
of the Republic of Macedonia: lessons learned . . . . . . .91<br />
� human resources and training<br />
Olga Lupoi. Profession building of the Court of Accounts<br />
employees duringJuly-December <strong>2010</strong> . . . . . . . . . . . . . .95<br />
New employees of the Court of Accounts . . . . . . . . . . .101<br />
� Sharing the knowledge<br />
Impact of the Court of Accounts on new employees 103<br />
� other activities of the Court of Accounts<br />
1 September – Court of Accounts Visit to the Auxiliary<br />
Boarding School in Bălţi . . . . . . . . . . . . . . . . . . . . . . . . . . . .109<br />
Christmas and New Year holidays at the auxiliary<br />
boarding school from Bălţi . . . . . . . . . . . . . . . . . . . . . . . . .111<br />
� Acts of the Court of Accounts<br />
Decisions of the Court of Accounts on the control/audit<br />
activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .113<br />
Colegiul redacţional / Editorial Board<br />
Responsabil <strong>de</strong> ediţie / Supervisor and editor: Corina Cîrmu<br />
Serviciul redacţional / Romanian text editors and proofrea<strong>de</strong>rs: Alexandra AmihAlAChioAe, Tatiana opreA<br />
Responsabil <strong>de</strong> ediţie în limba engleză / English text proofrea<strong>de</strong>rs: Natalia BurCiu, irina SANdu