In accordance with legal provisions and in fulfillment of its constitutional mandate, the Court of Accounts of the Republic of Moldova (CoA) has published its Annual Report on the management and use of public financial resources and public assets for the year 2024. The document is intended to inform state institutions and the public about how these resources and assets were administered during the concluded fiscal year, according to TRIBUNA.

The report summarizes findings and conclusions from audit missions conducted between September 2024 and September 2025. These missions covered the 2024 budgetary exercise as well as other reference periods, depending on the scope of each audit program. As in previous years, the Court’s audit activity was guided by the core principles of transparency, professionalism, and integrity.

The document provides a comprehensive overview of how state authorities manage public funds, implement internal control systems, and uphold budgetary and fiscal discipline. Through its missions, the Court of Accounts assessed government reports on the execution of the state budget, the social insurance budget, and the mandatory health insurance funds, as well as the execution reports of ministries and public institutions.

In addition to financial audits, thematic and compliance audits were conducted in strategically important areas for the proper functioning of the state and the quality of public services provided to citizens. These included: revenue administration by the Customs Service, management and use of external assistance, budgetary spending in the justice and healthcare sectors, activities of cultural institutions under the Ministry of Culture, investments in road infrastructure, state support for entrepreneurship development, environmental protection measures, and financial resource management by local public authorities. The report also includes an analysis of the impact of external public audit on strengthening accountability and efficiency in the public sector.

Through objective and independent findings, based on evidence and international methodologies, external public audit serves as a pillar of good governance. The recommendations issued by the Court of Accounts support Parliament and Government in their oversight and decision-making roles, contributing to the development of more effective public policies and reinforcing citizens’ trust in state institutions.

The 2024 Annual Report of the Court of Accounts is not only a presentation of audit findings, but also a vital tool for institutional accountability, transparency promotion, and the strengthening of financial responsibility in the Republic of Moldova.