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

Between August and November, five state financial
controllers /public auditors of the Court of
Accounts participated in training courses “Audit of
public sector enterprises”, “Performance Audit”, and
“Audit of IT environment”, organized by the International
Center for Information Systems and Audit
traInIng
(ICISA) of the Supreme Audit Institution of India .
SAI representatives from over 30 countries participated
in the trainings mentioned . The objectives
of the courses have been that participants acquire
the best modern practices and principles relating
to external audit .
VISItS and meetIngS at the Court of aCCountS
On September 15, representatives from the
U .S . Millennium Challenge Corporation Mrs . Leslie
McCuaig, the new Country Director for Moldova
Millennium Challenge Corporation; Mr Robert Fry,
Director of Performance Audit Department; James
Charlifue, Deputy Assistant of Inspector General,
and Mrs . Valentina Badrajan, Executive Director of
the Millennium Challenge Account for Moldova,
had a meeting with the leadership of the Court of
Accounts .
During the meeting, the President of the CoA,
Mrs Ala Popescu, presented brief information about
the activities, functions and role of the Court of
Accounts of the Republic of Moldova . MCC representatives
said that the aim of the Corporation is
to offer support and financial assistance channelled
towards economic growth for those countries,
which have proved in practice special devotion to
development based on democratic principles and
good governance . Support is offered by non-reimbursable
financing of certain investments, which
are identified by the beneficiary country according
to efficiency criteria and maximal economic impact,
and synthesized within the Program of Full Assistance
COMPACT . Republic of Moldova received full
funding from the Millennium Challenge Corporation
. In this context, the Millennium Challenge Corporation
representatives are on mission in Moldova
to assess the audit capacity of the independent
audit firms to choose, in the end, a firm that will audit
the COMPACT Program on Corporation’s behalf .
Mr . Erwin Reister, European Commission expert
in public finance, who was in Moldova for the assessment
of Budget Support Programme “Assistance
for health care reform in Moldova”, financed by
the European Commission, on September 20 had
a meeting with officials of the Court of Accounts .
European Commission provided budget support to
the Republic of Moldova for the health sector under
the Program “Assistance for health care reform
in Moldova” . In this context, the leaders of the Court
of Accounts reported briefly about the three audits
conducted by the CoA in the field concerned, noting
that the CoA role is to improve the situation and to
help increase the accuracy of financial reports of au
dited entities, emphasizing also the developments
and achievements in the health sector .
During 7-8 December current year, a delegation
of the Court of Accounts, headed by the Director
of the 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 .
On 7 December 2010 two experts from the European
Commission, Mr . Erwin Reister and Mr . Bill
Fraser, met with the management of the Court of
Accounts . The purpose of the European Commission
Delegation was to assess the Public Financial
Management system (PFM) in the Republic of Moldova
in 2009 for a better planning of the budget
support to be provided in 2011-2013 to the energy
sector and in 2012-2014 to the sector of justice .
This activity will become a practice that will allow
the active involvement of the Government of the
Republic of Moldova and the European Commission
in planning of the budget support actions in
the future . The assessment will serve as a reference
point for the dialogue between the European
Commission and the Government of the Republic
of Moldova on the public financial management
system and its improvement for a better management
of the budgetary support .
The experts of the European Commission were
interested in actions taken by the Court of Accounts
to assess and report the situation related to
the implementation of the Public Internal Financial
Control (PIFC) based on the financial management
and control, assigned to the budget spenders accountable
for good governance in public institutions
.
The President of the Court of Accounts, Ala Popescu,
informed the experts of the European Commission
about the full support and contribution of
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international cooperation