The Expert-Grup monitoring report emphasizes the progress made by the Chamber of Accounts, including in the area of public financial control, rated overall at 3.8 out of 5 points. According to the JS, “this shows that, despite the progress made, there is still significant room for strengthening and modernizing this sector, which is essential for good governance and transparency in the use of public resources”.
In this context, the situation of the implementation of the two main recommendations concerning the Court of Accounts was analyzed by the members of the JS. It was noted that, despite the notable progress made by the institution, there are still difficulties encountered in its efforts to reform and harmonize the financial control in the country with European standards.
In terms of achievements, the experts’ report notes the successful implementation of the SP’s Development Strategy, which received a high score of 4.5 out of 5 points. Thus, in 2024, 52 activities were planned to strengthen the capacity of the institution, and the level of their implementation amounted to more than 90%. The most important of them are aimed at developing the regulatory and methodological framework, improving the performance of audit activities and adapting practices to international standards.
The Court of Accounts revised the Quality Management System Manual, which requires the establishment of clear objectives and strict assessment of risks associated with the audit activity. At the same time, the institution developed the Audit Strategy for the period 2025-2027, which focuses on areas with a significant impact on society, as well as on the efficient use of resources and strict monitoring of public policy. The Performance Audit Manual and Compliance Audit Manual have also been updated and will soon be tested to ensure optimal implementation.
Another important aspect of the reform is the work of the Audit Chamber in enhancing the functionality of the institution. This problem is being addressed so far by allocating specialized staff -exclusively for conducting complex and multidimensional audits, which allows for in-depth analysis and effective assessment of the use of budgetary resources. In addition, the constant participation of the representatives of the Court of Accounts in the working groups established to coordinate the process of European integration, as well as in public debates on strategic issues, testifies to its constant involvement and openness to a dialog with all stakeholders.
The report also draws attention to some of the constraints affecting the work of the Court of Auditors. The institution faces limited financial autonomy, which makes it difficult to effectively manage the resources required to carry out its tasks. There is also a significant shortage of qualified staff, and staff turnover is partly due to uncompetitive remuneration conditions compared to the complexity of the duties performed. The level of implementation of audit recommendations needs to be improved, and communication and cooperation with audited organizations and law enforcement agencies should remain a priority.
The experts generally assessed the authorities’ implementation of the recommendations to ensure the independence of the Accounting Chamber from the organizational, functional and financial point of view as 4 points. They were prompted to this high result by the legislative amendments adopted last year, which allowed the Audit Chamber to independently approve its staff schedule. This measure was effectively implemented in February 2025 with the adoption of the new organizational structure of the institution. And this undoubtedly represents an important step towards strengthening the independence of the institution.
With regard to financial independence, the Court of Accounts, together with the Ministry of Finance, has initiated a legislative process to amend the legal framework governing its organization and functioning so that the budget is finally approved by Parliament. This approach is aimed at strengthening the institution’s autonomy in managing its own resources.
However, the report points out the need for a clearer alignment with European best practice, which directs the national authorities to recognize the importance of and to respect the independence of the Supreme Audit Institution. Financial independence is not yet absolute, so to speak, which limits the implementation of strategic priorities and affects the Chamber’s ability to attract and retain qualified staff under the current remuneration system.
In addition, according to civil society experts, the institution remains vulnerable to political interference, especially in the management of resources and the implementation of the annual audit program, and its powers are limited and do not fully cover some authorities with a high economic and social impact on society and public life.
