Constituția RM Arts. 130-133 (1994, cons. 2016); Legea 181/2014 (bugetul public national); Legea 260/2017 (public property); Legea 131/2015 (public procurement); Law on Court of Accounts

Moldova's national fiscal transparency framework is established by the Constitution (1994, consolidated 2016) Arts. 130-133, Legea 181/2014 privind finantele publice (M.Of. nr. 223-230/2014, in force 1 January 2015), and complementary laws. Legea 181/2014 mandates a 1 October budget submission deadline (~92 days), quarterly execution reporting, and a medium-term expenditure framework (MTEF — Cadru de cheltuieli pe termen mediu). The Curtea de Conturi (Court of Accounts) — established under Legea 260/2017 (M.Of. nr. 338-355/2017) — is the SAI with parliamentary accountability. Moldova has NO standalone independent fiscal institution (IFI) and no legislative budget office. The EU candidate status (June 2022) has accelerated fiscal governance reforms under the EU Association Agreement and ongoing IMF Extended Credit Facility program. Legea 131/2015 (M.Of. nr. 197-205/2015) governs public procurement. Contingent liabilities tracked via guarantee portfolio in budget execution reports; state asset registry under Legea 260/2017. No citizens' budget statutory mandate. Source gaps: mf.gov.md primary statute text not separately extracted; ccrm.md accessible and confirms Court of Accounts mandate. Currency: MDL (Moldovan leu); fiscal year: calendar year.

Transparency Requirements