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of August 10, 2022 No. 590
About approval of the Concept of the Information system "Public Depositary of the Financial Reporting"
Based on Item d) article 22 of the Law No. 467/2003 on informatization and the state information resources (The official monitor of the Republic of Moldova, 2004, Art. No. 6-12, 44), with subsequent changes, DECIDES: the Government
1. Approve the Concept of the Information system "Public Depositary of the Financial Reporting" it (is applied).
2. Found the Information system "Public Depositary of the Financial Reporting".
3. As the owner and the holder of the Information system "Public Depositary of the Financial Reporting" to provide to national bureau of statistics creation and implementation of this system in case of technical and financial support of the International Finance Corporation (group of the World Bank), and also further functioning and development of the corresponding system.
4. To enable the realization of provisions of this resolution for the account and within the financial resources which are annually allocated from the government budget, and other means according to the legislation.
5. To national bureau of statistics from the effective date of this resolution to develop and provide to the Government for approval Regulations on the organization and functioning of the Information system "Public Depositary of the Financial Reporting" to six-months time.
6. To impose control over the implementation of this resolution on National bureau of statistics.
7. This resolution becomes effective from the date of publication in the Official monitor of the Republic of Moldova.
Prime Minister
Natalya Gavrilitsa
Countersign: the Deputy Prime Minister on digital development |
Yury to Tsurkan |
Minister of Finance |
Dmitry Budiyanski |
Approved by the Order of the Government of the Republic of Moldova of August 10, 2022 No. 590
The national bureau of statistics is the central industry body of public management which according to the Law No. 93/2017 on official statistics as the central body of statistics performs management and coordination of activities in the field of official statistics in the country. At the same time according to the Law No. 287/2017 on financial accounting and the financial reporting National bureau of statistics:
Collects 1), stores and generalizes financial statements, the report of management and audit opinion;
2) manages Public depositary of the financial reporting (further - PDFO);
3) ensures safety and data security of PDFO as component of the state information resources;
4) provides to subjects by means of PDFO necessary conditions for representation online or on paper financial statements, the report of management and audit opinion;
5) is checked by observance of form, completeness and terms of submission of financial statements, the report of management and audit opinion;
6) publishes financial statements, the report of management and audit opinion by means of PDFO;
7) is provided by representation of the summarized information to users from financial statements;
8) can delegate functions on collection and check of form, completeness and terms of submission of financial statements of subjects from certain industries, areas/sectors of activities to the central industry bodies and other bodies of public management.
Now there is no informatichesky decision for integration of the given all financial statements provided by legal units. The existing software solution for data collection gives to legal units the chance to provide financial statements to National bureau of statistics through the Single window of submission of reports - raportare.gov.md or directly - on paper. Other software solutions available to National bureau of statistics provide processing and generalization of the given financial account, and also provide to the general public basic functions for implementation of request and viewing of the main indicators of financial statements. At the same time the National bureau of statistics in the activities faces the growing demand for data from business environment and other categories of users.
The national bureau of statistics is responsible for implementation of the national regulatory base in the field of the reporting and publication of financial statements. One of key tools for achievement of stated purpose is implementation of software solution which would allow to integrate data of financial statements, irrespective of bringing together these these organizations (National bureau of statistics, the Ministry of Finance, National Bank of Moldova, the National commission on the financial market) and format of financial statements (according to National standards of accounting accounting / to Methodological regulations of the organization of financial accounting and the financial reporting of the budget bodies / budgetary institutions or to International accounting standards), using the XML scheme for the reporting under business data.
1. The information resource "Public Depositary of the Financial Reporting" represents information system which full name is the Information system "Public Depositary of the Financial Reporting".
2. PDFO represents the integrated information system for collection, generalization, the analysis and publication of financial statements, the report of management and audit opinion of legal units of the Republic of Moldova. Implementation of PDFO will bring benefit and without delay will make impact on National bureau of statistics, bodies of public management, business environment and citizens by ensuring centralized access to the data of financial statements necessary for implementation of the business processes characteristic of their activities.
PDFO represents the decision from category "The State — to the State" (G2G), "the State - to Business" (G2B) and "the State - to Citizens" (G2C). At the same time implementation of the information decision will allow to cut down the expenses connected with processing and receipt of access to data thanks to what interested persons will be able easily to get access to necessary data, having used single information resource.
Implementation of PDFO will allow to increase transparency of information on financial statements, standardizes business processes and the documents relating to them, will reduce interaction time with possible users of data, will provide effective mechanisms of increase in transparency of results of economic activity of the subjects representing the financial reporting.
3. In the context of this Concept the concept "subject" means the categories of persons registered in the Republic of Moldova specified in article 2 of the Law No. 287/2017 on financial accounting and the financial reporting.
4. PDFO represents and is directed to implementation of the software solution oriented to integration of the given financial account for the purpose of the subsequent interaction of National bureau of statistics with users (citizens, bodies of public management, subjects) for ensuring centralized access to the data containing in the financial statements submitted by various legal units according to the regulatory base.
In this respect PDFO will represent the informatichesky decision interconnected with all external sources of relevant data which will transfer data of the financial statements submitted by legal units of the Republic of Moldova for the purpose of verification in the automatic mode, validations and storages of these data. Besides, PDFO will provide open access or access on subscription to data of financial statements.
PDFO will provide on a grant basis data of financial statements by means of platform of interoperability (MConnect).
At the same time financial statements can be offered via the web interface with the opened or authorized access that shall increase transparency of data on results of economic activity of legal units of the Republic of Moldova.
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