LAW OF THE REPUBLIC OF MOLDOVA

of February 12, 2021 No. 10

About modification of some regulations

The Parliament adopts this organic law.

Art. I. - In the Law on public finance and budget and tax responsibility No. 181/2014 (Official monitor of the Republic of Moldova, 2014, Art. No. 223-230, 519), with subsequent changes, to make the following changes:

1. In Article 4:

part (to state 4) in the following edition:

"(4) in case of removal of negative opinion by Audit Chamber or in case of refusal from expression of opinion on the financial reporting higher body or body, competent to appoint the head of budget body / organization or independent budget body to position, initiates disciplinary production concerning responsible for the audited head's period.";

add Article with part (5) the following content:

"(5) part Provisions (4) are applied also in case of non-presentation without reasonable excuse according to the conditions and terms provided by the law supplied, the information, acts or documents requested by Audit Chamber including restriction of direct and open entry in reasonable temporary limits to the digitized information and the databases necessary for proper execution of warrants of law, or in case of hindrance in any form of legal activities of public auditors when implementing of the service duties by them.".

2. Part (Article 78 to add 4) with Item c) the following content:

"c) at the request of Audit Chamber.".

Art. II. - Part (2) article 59 of the Law on the state position and the status of the government employee No. 158/2008 (Official monitor of the Republic of Moldova, 2008, Art. No. 230-232, 840), with subsequent changes, after words "from the date of offense making", to add with the words "except for authority punishment in case of removal of negative opinion by Audit Chamber or in case of refusal from expression of opinion on the financial reporting of budget body / organization and".

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