RESOLUTION OF AUDIT CHAMBER OF THE REPUBLIC OF MOLDOVA

of May 30, 2025 No. 54

About the Report of audit of consolidated financial statements of the Ministry of Education and Research as of December 31, 2024

Audit Chamber in the presence of Mrs. Galina Rusu, the secretary general of the Ministry of Education and Research; Mrs. Adriana Cazacu-Tsigae, state secretary of the Ministry of Education and Research; Mr. Ion Sobar, head of department of management of public finance of the Ministry of Education and Research; Mrs. Olga Soga, deputy head of department of management of public finance, chief accountant of the Ministry of Education and Research; Mrs. Ina of Darius, head of department of methodology of Head department of the State Treasury of the Ministry of Finance; Mrs. Svetlana Plechinte, main consultant of Management of the central public management of the State office; Mrs. Anastasia Paletski, head of department of finance of the Agency of public property; Mr. Vladimir Dolgi, the vice rector for economic activity and the international relations of the State university of Moldova, and also other officials, within the video meeting, being guided by Art. 3 (1), Art. 5 (1) a), Art. 31 (1) and), (2) and (6), Art. 32 (3) d) the Law on the organization and functioning of Audit Chamber of the Republic of Moldova (1), considered the Report of audit of consolidated financial statements of the Ministry of Education and Research as of December 31, 2024.

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1 The law on the organization and functioning of Audit Chamber of the Republic of Moldova No. 260/2017 (further - the Law No. 260/2017).

The mission of external public audit was held according to Programs of auditor activities of Audit Chamber for 2024 (2) and, respectively, 2025 (3), for the purpose of provision of reasonable confidence in what the consolidated financial statements of the Ministry of Education and Research as of December 31, 2024 do not contain in its set, the essential misstatements caused by fraud or mistakes and also removal of the corresponding opinion.

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2 The resolution of Audit Chamber No. 55 of 15.12.2023 "About approval of the Program of auditor activities of Audit Chamber for 2024".

3 The resolution of Audit Chamber No. 63 of 17.12.2024 "About approval of the Program of auditor activities of Audit Chamber for 2025".

External public audit was planned and was carried out according to System of professional declarations of INTOSAI applied by Audit Chamber (4).

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4 The resolution of Audit Chamber No. 2 of 24.01.2020 "About System of professional declarations of INTOSAI".

Having considered the Report of audit, and also additional explanations of the officials who are present at public meeting, Audit Chamber

ESTABLISHED:

The consolidated financial statements of the Ministry of Education and Research as of December 31, 2024, except for influences of the aspects described in the Section Reason for conditional opinion of the Report of audit represent, in all essential aspects, the correct and reliable reflection of situation according to the applied base according to the financial reporting.

Proceeding from the above, based on Art. 6 (1) d); Art. 10 a 1) and b); Art. 14 (2); Art. 15 d); Art. 34 (21) and Art. 37 (2) Law No. 260/2017 Audit Chamber

DECIDES:

1. Approve the Report of audit of consolidated financial statements of the Ministry of Education and Research as of the December 31, 2024 attached to this resolution.

2. To direct this resolution and the Report of audit:

2.1. To parliament of the Republic of Moldova for informing and consideration, in case of need, within the parliamentary commission on control of public finance;

2.2. To the president of the Republic of Moldova for informing;

2.3. To the government of the Republic of Moldova for informing and taking measures to monitoring of accomplishment of auditor recommendations;

2.4. To the Ministry of Finance for informing and taking measures to strengthening of management of public finance and to recommend to develop and approve the exhaustive and efficient mechanism on accounting of property value, transferred to the control and with the property right, and also transactions on reorganization of the budget bodies / organizations taking into account specifics of financing expenses of the public property transferred to the control, including with examples of records in the business accounts relating to these transactions (the repeated recommendation);

2.5. Note and to recommend to the Ministry of Education and Research for acceptance according to the powers assigned to it:

2.5.1. develop the step-by-step inventory program of the property of the public sphere and private sphere transferred to the control and with the property right to public organizations on self-government with confirmation of the data reflected in financial accounting by results of carrying out inventory count;

2.5.2. take necessary measures for implementation of the revealed decisions concerning objects which construction is not complete for more than 20-30 years and which are in condition of considerable destruction;

2.5.3. provide assessment and registration by subordinated budgetary institutions of cost of the managed buildings and the parcels of land according to statutory rules of recognition and assessment (the repeated recommendation);

2.5.4. take measures for identification of all objects with the status "incomplete" which are used in activities of educational institutions, with ensuring delivery of these objects in operation according to requirements of the regulatory base (the repeated recommendation);

2.5.5. develop the step-by-step plan of registration of the rights of public property of the state for the parcels of land and buildings which are public property of the state of the public sphere including those which are registered as local public property;

2.5.6. add the regulatory base with regulations on structure of the expenses connected with cash regulation on providing lunches in organizations of average vocational training and develop single approach to allocation of financial resources on these purposes taking into account availability or lack of own dining rooms in educational institutions (the repeated recommendation);

2.5.7. add the regulatory base regulating financing of organizations of primary and general secondary education for the purpose of application of formula of financing and for the organizations of the general education which are under supervision of the central public bodies (the repeated recommendation);

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