Audit

Curtea de Conturi a Republicii Moldova

Curtea de Conturi

69/100

Summary

The Curtea de Conturi (Court of Accounts of Moldova) is established under Art. 133 of the Moldovan Constitution and Legea nr. 260/2017 (the current organic law, MO 1-6/14 of 5 January 2018). Its President is appointed by Parliament for a 5-year term. Moldova is an EU candidate state; the Court is an INTOSAI/EUROSAI member and has undertaken significant modernisation aligned with ISSAI standards.

Independence Scorecard

Independence Score: 69/100 (good)
69/100
Limited
Methodology v0.1
AppointmentLegislative appointment
Term length5 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerYes
Compel testimonyYes
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Legea Curții de Conturi a Republicii Moldova
Citation
Legea nr. 260 din 07.12.2017 (Monitorul Oficial nr. 1-6/14 din 05.01.2018)
Full text
Agency website →

Jurisdiction scope

External audit of formation, administration, and use of public financial and material resources in Moldova; central and local government, public enterprises, and organisations receiving state budget allocations.

Secondary Sources