Court of Accounts of Moldova

TheCourt of Accounts of Moldova serves as the country's supreme audit institution, tasked with examining the legality, efficiency and effectiveness of public financial management. Its core mandate includes auditing the state budget, the accounts of local administrations and other entities that receive or manage public funds. Through these audits the institution produces reports that highlight compliance with legal requirements and identify areas where financial controls can be strengthened. The findings are intended to support transparency and accountability in the use of taxpayer money.

Operating across the entire territory of Moldova, the Court of Accounts provides oversight to all levels of government and to public‑sector organisations that handle state resources. While specific figures on staff size or annual budget are not disclosed in the available material, the institution’s reach extends to every ministry, agency and municipality that is subject to external audit. Its work is carried out by auditors who specialise in public‑sector finance, performance evaluation and compliance testing. The institution also maintains a public website where audit reports and related documentation are made accessible to citizens and stakeholders.

A distinguishing attribute of the Court of Accounts is its constitutional independence, which allows it to conduct audits without interference from the executive branch and to report directly to the Moldovan Parliament. This positioning gives it a unique role in the national system of checks and balances, complementing other oversight bodies such as the parliament’s budget committees and the anti‑corruption agencies. In July 2021 the institution suffered a significant cyberattack that destroyed public databases and audit reports, forced a temporary shutdown of its website and disrupted ongoing audit missions. The incident underscored the growing cyber‑risk faced by governmental financial oversight bodies and highlighted the need for robust information‑security measures to protect audit data and ensure continuity of its constitutional functions.