The Defense Ministry “did not fully reflect the value of state assets held by established state enterprises in the accounting reports,” the audit report said. Namely: State Enterprise “Centrul de pregătire a specialiștilor pentru Armata Națională” and State Enterprise “Combinatul de deservire socială”.
As of December 31, 2025, the Ministry of Defense’s accounting records show assets worth 38.6 million lei, while the accounting records of the respective enterprises show land and buildings with an initial value of 71.3 million lei, which understated the state’s share and income from the revaluation of assets by at least 32.8 million lei.
At the same time, the audit revealed that four structures worth 30.3 million lei were improperly reflected as ordinary buildings, although they are monuments of national importance and should be reflected as cultural heritage objects, for which depreciation is not calculated. However, the depreciation of 10.2 million lei was calculated.
Military camp is being built with violations
In addition to these “minor accounting errors”, confirming the auditor’s report, other significant deficiencies were revealed. The Ministry of Defense did not ensure the timely submission of reports on completed capital repairs of assets, did not establish a regulatory framework for the construction of the military camp in Bechoi commune, poorly managed its housing fund and was lax in other planned expenditures of the ministry.
For example, the inspection revealed problems with the implementation of an investment project for the construction of a military camp in Bechoy commune. In 2025, 247.9 million lei was spent on this project, which is approximately 12% of the total expenses. “The ministry applied general construction norms as well as adapted international practices in the absence of a special regulatory framework for military constructions, which created the need for further regulation of these processes,” the report of the Court of Accounts says, which does not specify what exactly “created” the need for national regulation.
Weakness of internal control
As for the ministry’s management of the housing stock, the auditors found unauthorized tenants there. The ministry had 583 units of office housing at its disposal last year. “The audit revealed weaknesses in the control of their use in the garrison of Floresti, where they found cases of unused housing units or units occupied by persons who no longer meet the statutory conditions for their granting,” the audit notes.
Also in the Ministry of Defense “there are difficulties with the return of budgetary funds allocated from public funds for training and professional development of persons dismissed or demobilized from the army.” At the end of 2025, the arrears amounted to 1.89 million lei, while the amounts subject to compulsory collection amounted to 15.7 million lei. At the same time, in some cases, there are “delays and an uneven approach to the initiation of collection procedures,” the auditors said. The reason for all these shortcomings is the “lack of clear, as well as insufficiently established internal control mechanisms” in the defense ministry.
According to the Law on State Budget for 2025, “to achieve the objectives and carry out operational activities,” the Defense Ministry was approved an allocation of 1.9 billion lei, which was adjusted to 2 billion lei during the year. The fulfillment of the cash plan was achieved at 99.6%.
