Publication:
Moldova : Country Financial Accountability Assessment

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dc.contributor.authorWorld Bank
dc.date.accessioned2013-07-25T16:51:26Z
dc.date.available2013-07-25T16:51:26Z
dc.date.issued2003-09-12
dc.description.abstractThe overall conclusion of this report is that despite some progress in improving public financial management, the financial accountability framework in Moldova is weak and requires substantial strengthening. This has important implications for both the Government and the Bank: the Government will need to make a significant effort over a long period of time to attend the issues identified within this report; and the Bank cannot rely on the Moldovan financial accountability framework to ensure that funds are spent for intended purposes, but rather the Bank will need to review and assess each operation's financial management risks and arrangements on its own merit. It would be unrealistic and impractical for the authorities to try to simultaneously address the many recommendations in this report. The Development Action Plan (DAP) lists and prioritizes the main recommendations of this CFAA. The overall responsibility for the implementation of the DAP rests with the Ministry of Finance however the Ministry of Economy, the Ministry of Labor, the Court of Accounts and the National Bank of Moldova also play significant roles. The DAP was endorsed by the National Steering Committee that was formed specifically for the purpose of this CFAA. The Board endorsed the CAS Progress Report in June 2002, which provided emphasis in public sector reforms and improving governance. The Government confirmed its commitment for strengthening governance by adopting a comprehensive public sector reform strategy. The strategy comprises three elements: (i) public administration reform; (ii) public expenditure management; and (iii) public/private interface. The CAS Progress Report recognized that Government has made significant progress in streamlining and improving public expenditure management, especially in the areas of budget execution, cash management, and debt management.en
dc.identifierhttp://documents.worldbank.org/curated/en/2003/09/2824701/moldova-country-financial-accountability-assessment
dc.identifier.doi10.1596/14604
dc.identifier.urihttps://hdl.handle.net/10986/14604
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCOUNT
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING
dc.subjectACCOUNTING RECORDS
dc.subjectACCOUNTING STANDARDS
dc.subjectACCOUNTS
dc.subjectAUDITING
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectAUTHORITY
dc.subjectAUTONOMOUS AGENCY
dc.subjectBANKING SECTOR
dc.subjectBUDGET ESTIMATES
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET EXPENDITURES
dc.subjectBUDGET FORMULATION
dc.subjectBUDGET PROCESS
dc.subjectBUDGET REVENUES
dc.subjectBUDGET SYSTEM
dc.subjectBUDGET TRANSFERS
dc.subjectBUDGETARY EXPENDITURES
dc.subjectBUDGETARY FUNDS
dc.subjectBUDGETARY RESOURCES
dc.subjectBUSINESS ASSOCIATIONS
dc.subjectCASH MANAGEMENT
dc.subjectCENTRAL BANKS
dc.subjectCENTRAL GOVERNMENT
dc.subjectCITIZENS
dc.subjectCIVIL SERVICE
dc.subjectCONSOLIDATED FINANCIAL STATEMENTS
dc.subjectCONSTITUTION
dc.subjectCORRUPTION
dc.subjectDEBT
dc.subjectDEBT MANAGEMENT
dc.subjectDEBT SERVICE
dc.subjectDECISION MAKING
dc.subjectDECREE
dc.subjectDEMOCRACY
dc.subjectEBF
dc.subjectECONOMIC GROWTH
dc.subjectECONOMIC PERFORMANCE
dc.subjectELECTORAL SYSTEM
dc.subjectEXECUTION
dc.subjectEXPENDITURE
dc.subjectEXTRA BUDGETARY FUNDS
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL ANALYSIS
dc.subjectFINANCIAL CONTROL
dc.subjectFINANCIAL INFORMATION
dc.subjectFINANCIAL INSTITUTIONS
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL PERFORMANCE
dc.subjectFINANCIAL PLAN
dc.subjectFINANCIAL PLANS
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectFISCAL
dc.subjectFISCAL POLICY
dc.subjectFISCAL REFORM
dc.subjectFISCAL YEAR
dc.subjectGOVERNMENT BUDGETS
dc.subjectGOVERNMENT DECISION
dc.subjectGOVERNMENT LEVEL
dc.subjectGOVERNMENT SERVICES
dc.subjectGOVERNMENTAL ORGANIZATION
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectINSTITUTIONAL CONSTRAINTS
dc.subjectINSTITUTIONAL FRAMEWORK
dc.subjectINTERNAL AUDIT
dc.subjectINTERNATIONAL ACCOUNTING STANDARDS
dc.subjectLAWS
dc.subjectLEGISLATION
dc.subjectLOBBYING
dc.subjectLOCAL GOVERNMENT
dc.subjectLOCAL GOVERNMENT AUTHORITIES
dc.subjectLOCAL GOVERNMENT BUDGETS
dc.subjectLOCAL GOVERNMENT INSTITUTIONS
dc.subjectLOCAL GOVERNMENTS
dc.subjectLOCAL PUBLIC ADMINISTRATION
dc.subjectMANAGEMENT
dc.subjectMINISTRY OF FINANCE
dc.subjectMUNICIPALITIES
dc.subjectMUNICIPALITY
dc.subjectNATIONAL BUDGET
dc.subjectNATURAL RESOURCES
dc.subjectPENSIONS
dc.subjectPOLITICAL CONSENSUS
dc.subjectPOLITICAL INSTABILITY
dc.subjectPOLITICIANS
dc.subjectPRIME MINISTERS
dc.subjectPRIVATE SECTOR
dc.subjectPRIVATIZATION
dc.subjectPROCUREMENT
dc.subjectPROGRAM BUDGETING
dc.subjectPUBLIC ADMINISTRATION
dc.subjectPUBLIC ADMINISTRATION REFORM
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURE MANAGEMENT
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC INSTITUTIONS
dc.subjectPUBLIC POLICY
dc.subjectPUBLIC RESOURCES
dc.subjectPUBLIC REVENUES
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR ACCOUNTING
dc.subjectPUBLIC SECTOR REFORM
dc.subjectREPRESENTATIVES
dc.subjectRESOURCE ALLOCATION
dc.subjectREVENUE AUTHORITIES
dc.subjectSOCIAL ASSISTANCE
dc.subjectSOCIAL INSURANCE
dc.subjectSOCIAL PROTECTION
dc.subjectSTATE AGENCIES
dc.subjectSTATE BUDGET
dc.subjectSTATE FUNDS
dc.subjectSTATE OWNED ENTERPRISES
dc.subjectSTATUTORY AUDITORS
dc.subjectSTRUCTURAL ADJUSTMENT
dc.subjectSTRUCTURE OF GOVERNMENT
dc.subjectTAX
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTHE NATIONAL BANK OF MOLDOVA
dc.subjectTRADE UNIONS
dc.subjectTRANSPARENCY
dc.subjectTREASURY FINANCIAL ACCOUNTABILITY
dc.subjectPUBLIC FINANCE MANAGEMENT
dc.subjectACCOUNTABILITY IN GOVERNANCE
dc.subjectFINANCIAL MANAGEMENT
dc.subjectDEVELOPMENT ACTION PLANS
dc.subjectSECTOR REVIEWS
dc.subjectGOVERNANCE POLICIES
dc.subjectREFORM STRATEGIES
dc.subjectPUBLIC ADMINISTRATION REFORM
dc.subjectPUBLIC EXPENDITURE MANAGEMENT
dc.subjectBUDGET EXECUTION
dc.subjectCASH MANAGEMENT
dc.subjectDEBT MANAGEMENT
dc.titleMoldova : Country Financial Accountability Assessmenten
dspace.entity.typePublication
okr.crosscuttingsolutionareaPublic-Private Partnerships
okr.date.doiregistration2025-05-07T10:01:58.860916Z
okr.doctypeEconomic & Sector Work::Country Financial Accountability Assessment
okr.doctypeEconomic & Sector Work
okr.docurlhttp://documents.worldbank.org/curated/en/2003/09/2824701/moldova-country-financial-accountability-assessment
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.globalpracticeTrade and Competitiveness
okr.guid410691468774545026
okr.guid204981468758140231
okr.identifier.externaldocumentum000090341_20031219095949
okr.identifier.internaldocumentum2824701
okr.identifier.report27425
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2003/12/19/000090341_20031219095949/Rendered/PDF/274250MD.pdfen
okr.region.administrativeEurope and Central Asia
okr.region.countryMoldova
okr.sectorFinance :: General finance sector
okr.topicPrivate Sector Development::Business Environment
okr.topicBanks and Banking Reform
okr.topicGovernance::National Governance
okr.topicPublic Sector Economics and Finance
okr.topicPrivate Sector Development::Business in Development
okr.topicFinance and Financial Sector Development
okr.unitOperations Policy and Services (ECSPS)
okr.volume1 of 1
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