Programme budgeting is important because it shows a clear relationship between resources allocated and the objectives to be achieved and results. Also, the efficiency indicators that form the budget require a specified level of effectiveness in achieving the objectives and producing results. Although Moldova program budgeting began to be implemented since the early 2000s, progress on this subject is very modest. In fact, to this date program budgeting was more a theoretical and practical exercise without a practical purpose for the budget process. Program reporting is hardly taken into account in the reporting and auditing process, and remains a formality.
The purpose of this paper is to present the example of the Ministry of Economy and Ministry of Agriculture and Food Industry analysis on the quality of budgetary programs. The results of this analysis will be used mainly to promote technical and regulatory changes to improve program budgeting. Also, given the importance of program budgeting to increase transparency of public resource, the recommendations of this study will be used to monitor the full implementation of program budgeting budgetary practice.
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