Buletin 3_4-2010 web.pdf - Curtea de Conturi a Republicii Moldova

Audit Department III, Vladimir Potlog, made a study
visit at Audit Scotland . The discussions during
the visit focused on the following topics:
Audit of the implementation of the municipality
budget;
Audit of the budget of an entity;
Ensuring the quality of audits .
At multilateral level, the Coa of the Republic
of Moldova was present at some events of real interest
for the development of relationships with
international professional bodies or for exchange
of experience . In this context, the Court of Accounts,
as a member of the Association of French
Speaking Superior Control Institutions (AISCCUF),
was invited to participate, through its representative,
at the seminar “The audit of public debt”,
held by the Court of Accounts of the Kingdom of
Morocco, on 4-6 October in Tangier . The seminar
brought together the state financial controllers of
superior control institutions of AISCCUF member
states: Algeria, Belgium, Cameroon, France, Luxembourg,
Mauritania, Senegal, Tunisia, etc . The
topics for discussion at the seminar were related
to public debt, state debt, the basic principles of
public debt management and control; and monitoring
controls .
Along with many superior
control institutions of AI-
SCCUF member states, the
Court of Accounts participated
in the Conference of Heads of superior control
institutions of AISCCUF member states, organized
by the Superior Accounts Commission of the
Principality of Monaco on october 13-15 . This
important event occasioned the meeting of the
Presidents of superior control institutions of the
Francophone space: Algeria, Belgium, Cameroon,
Switzerland, France, Mauritania, Morocco, Moldova,
Senegal, Haiti, Lebanon, Romania, Tunisia, etc .
His Royal Highness Prince Albert II of Monaco, in
his opening speech for the conference, stressed
the important role of superior control institutions
in the state budget execution and noted that the
budget law is the basis for the control exercised
by the superior institutions for control of public finances
. Topics of discussion at the conference and
the exchange of experience focused in particular
on the budget law and control of state budget
execution . President of the CoA of the Republic of
Moldova, Mrs . Ala Popescu, presented the report
on the external audit of state budget execution
in the Republic of Moldova; the report was highly
appreciated by the Presidents of superior control
institutions of Canada, France, Switzerland, Morocco,
Monaco and Tunisia .
Both AISCCUF events have served for the Court
of Accounts as a new impetus to strengthen the
relationships for
the cooperation in
financial control /
external audit with
member institutions, and also a useful opportunity
to exchange ideas and experience with leading
figures from the external public audit area .
As a member of the EUROSAI Working Group
on Environmental Auditing, the CoA attended
the 8th meeting of EUROSAI Working Group on
Environmental Auditing that conducted its work
in Texel, Netherlands, on 5-7 October . Before the
annual meeting, on 4 October, a training seminar
on sustainable energy was organized . The
theme of the meeting was to discuss issues of
sustainable energy and impact of environmental
audits, which are difficult and challenging
audit issues . The meeting was attended by experts
from the United Nations Environment Programme,
the International Energy Agency, the
European Court of Auditors and Working Group
members, who are representatives of the SAIs
of 43 countries, including: Albania, Austria, Belgium,
Bulgaria, Croatia, Denmark, Estonia, France,
Germany, Great Britain, Moldova, Hungary,
Norway, Poland, Romania, Russian Federation,
Spain, Ukraine, etc .
The Court of Accounts, as the supreme audit
institution of the Republic of Moldova, was invited
to participate with its representatives on 29-
30 September in the Xth Session works of the
Council of the Heads of CIS member-states’ supreme
bodies of financial control . The session was
organized by the Chamber of Control of Armenia
in Yerevan . The event brought together heads of
supreme financial control bodies of Belarus, Kazakhstan,
Kyrgyzstan, Moldova, Russian Federation,
Tajikistan and Ukraine, presidents of supreme audit
institutions of Poland, Georgia, Estonia, Lithuania
and Latvia, as well as high level specialists in
the field of public audit under EUROSAI .
In the session the discussions focused on the
role of supreme financial control bodies in the
management of socio-economic processes of the
country . President of the Court of Accounts of the
Republic of Moldova, Mrs . Ala Popescu, presented
the National Report on the Court of Accounts’ role
in managing the country’s socio-economic processes
.
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international cooperation