Activity reports of Court of Accounts for 2024–2025 heard by Parliamentary Committee for Public Finance Control

The members of the Parliamentary Committee for Public Finance Control heard at today’s meeting the activity reports of the Court of Accounts for 2024–2025. These present both the activities carried out by the institution and an integrated analysis of institutional performance, which includes aspects related to financial management, human resources, audit processes, quality control mechanisms, transparency, and international cooperation.

According to the reports, during 2024–2025 the Court of Accounts conducted 106 audit missions in areas relevant to public finance management. Of these, 48 were compliance audit missions, 44 were financial audits, nine were follow-up missions, and five were performance audits. At the same time, the missions aimed at identifying possible fraud in the management of public funds and assets. In this context, the institution forwarded to law enforcement bodies the materials related to 36 audit reports, and as a result of referrals made in 2024, four criminal cases were initiated.

During the reference period, the Court of Accounts continued to develop its own financial audit automation tool. This made it possible to apply the audit methodology uniformly, use standardized documents, and monitor audit missions in real time. The system also contributed to strengthening quality control and increasing the efficiency of communication with audited entities.

In 2025, the supreme audit institution carried out the second evaluation of its quality management system. The results showed that the system is implemented and largely aligned with the requirements of the international standard ISSAI 140.

Another aspect highlighted in the reports concerns the strengthening of cooperation with Parliament in exercising legislative oversight. Thus, during 2025, representatives of the Court of Accounts presented, at public meetings of the Committee for Public Finance Control, the findings from 28 audit reports. Cooperation with other parliamentary committees was also expanded.

With regard to financial and human resource management, the reports show that in 2025 the Court of Accounts managed a budget of 80.4 million lei, executed at a rate of 99.94%. Of total expenditures, 77.6%, or 62.3 million lei, were allocated to personnel expenses. At the end of last year, the institution had 137 employees, out of a total of 164 approved positions.

Another dimension of the Court of Accounts’ activity is its involvement in processes related to the European integration agenda. Representatives of the institution took part in several working groups that addressed topics relevant to the chapter on financial control. These activities contributed both to the adoption of good European practices and to the strengthening of the national audit framework, in line with European Union requirements.

According to the information presented, in the coming period the Court of Accounts intends to continue the process of institutional modernization and consolidation, with a focus on increasing the impact of external public audit, professional development of staff, digitalization of processes, and improvement of mechanisms for monitoring the implementation of recommendations.

Following the hearing of the reports, the Committee for Public Finance Control formulated several recommendations. These concern strengthening the process of monitoring the implementation of audit recommendations through more effective cooperation between audited entities and the Court of Accounts, intensifying collaboration with Parliament to use audit findings in decision-making, expanding international cooperation through the exchange of good practices and the development of external partnerships, as well as continuing alignment with international standards by improving the methodological framework and strengthening the quality management system.

The activity reports of the Court of Accounts for 2024–2025 are also to be heard in the plenary of Parliament.