Following the decisions published by Moldovan Court of Accounts in the third quarter of 2012, our main objective is to point out to the factors that systematically undermine an efficient and transparent allocation and management of public resources. In the third quarter of 2012, the Court of Accounts has published 18 decisions in which many irregularities and inefficiencies are emphasized. Our analysis is organized in three main chapters. Chapter 1 points out to the factors that cause misallocations of public resources and corrupting behavior within our state owned enterprises. In Chapter 2 we analyze the inefficiencies in the management of public assets as well as in the remuneration of state’s representatives in public structures that have suffered economic losses. Finally, in Chapter 3 we emphasize the non-implementation of Court of Accounts’ recommendations. This phenomenon greatly undermines Courts’ real impact on public governance and its legitimacy.
This document is available only in Romanian.