The Court of Auditors, in the presence of the Minister of education, Ms. Corina Fusu, head of Directorate finance in education, culture and science of the Ministry of Finance Ms. Svetlana Borțoi, head of political Directorate of the Ministry of Labour and occupational, social protection and family, Ms. Anna Chanchal, President of the Council of Rectors of the Republic of Moldova, Rector of the Academy of economic studies of Moldova Mr. Grigore Belostecinic, Rector of the State Pedagogical University "Ion Creanga" Mr. Naganur Chicuș , Rector Tiraspol State University Mr. E. Carpenter, Rector of the State University "Bogdan Petriceicu Hasdeu" in Cahul, Mr. Rector Andrei Comrat State University Mrs. Zinaida Arikova, Rector of the State University "Gregory Țambalac" in Taraclia, Mrs. Maria Rodrigo, as well as other persons of the audited institutions, being guided by article 2 para. (1) and article 4 para. (1) (a). a) of the law on the Court of Auditors No. 261-XVI dated 05.12.20081, examined the performance audit Report on government instruments directed at upgrading/improving services within the education system.
By examining the results of the audit report and hearing, as well as explanations of persons with responsibility functions present in the public tender, the Court of Auditors has noted: In the Republic of Moldova, according to the public policy sphere, education is a priority of overriding public interest for sustainable development and building a knowledge-based society. The main policy document in the field of education is the education development strategy for the years 2014-2020 " -2020 Education", which sets out the objectives and medium-term tasks, defines guidelines and priority directions of development of the educational system.
In this context, the Court of Auditors undertook the audit of performance of government instruments directed at upgrading/improving services within the education system, focusing on the following issues: determining the progress made by the Ministry of Education in implementing the strategy for the development of education for the years 2014-2020 " -2020 Education", especially pertaining to the preparation of specialists as necessary; the teachers of the education system; the passage of the higher education institutions of State to university autonomy; as well as monitoring the implementation of the principal policy document in the field of education.
Concluding from the scope and audit approach, according to the audit procedures applied and assessed, the Court of Auditors attest to multiple inadequacies and dysfunction, which affects the efficient implementation of objectives arising from document trade and policy reform in the field, as follows: ► education development strategy for the years 2014-2020 " -2020 Education", in the absence of the spirit of consistency in the achievement of the objectives , is not supported by an Action Plan for implementation, which creates obstacles related to involuntary monitoring and evaluation results/progress. The considerations, the audit found poor monitoring by the Ministry of education to implement the policies, in particular in cases where several authorities are involved responsible for different processes related to the strategy. In this respect, the necessary strengthening of capacities are imperative and institutional streamlining cooperation with all parties involved in joint implementation activities.
► Definition of training plans for staff (order) is not based on concrete criteria pre-established and approved by the Government, attesting and the absence of forecasts on medium-term estimates drawn up by the Ministry of labour, social protection and family. At the same time, under the conditions neaprobării the methodology for calculating the fees for studies in higher education, the State finances the State command in the absence of a transparent and performance indicators institutions of higher education. This does not guarantee the State of compliance with the principles, rules and budgetary-fiscal responsibilities to the distribution of budgetary means to this end. Moreover, the overshoot time limits established for institutional accreditation and a majority of the curricula of institutions of higher education of the State may affect the credibility and quality of educational services rendered.
There is also evidence of the vulnerability of the institutions of the State in terms of use of the resources invested in training according to the profile of the State, including the lack of a determined sharing mechanism of specialists trained in most areas. In these circumstances, the preparation of University specialists at the expense of the State budget remains to be endless and quantifiable economic impacts, so that only 1 of 19 graduates of higher education institutions of State of the Ministry of Education will be allocated according to the employment needs of the State.
With regard to the reform of higher education in the State, the Court of Auditors recorded nedefinitivarea some aspects of the process of passing the financial autonomy of higher education institutions of the State, a fact that makes many irregularities in the management of public goods. Thus, the Ministry of education and higher education institutions of the State did not take the necessary actions for the valuation/revaluation of all real estate, registration of social capital, and economic rights over immovable property worth about URmil.lei 98.5, which clearly exposes the integrity of public patrimony.

► Strategy for the development of education for the years 2014-2020 " -2020 Education" establish that human resources constitute the key factor of any high performance system of education, respectively, of their abilities depend on success or unsuccessful reform measures. Despite this, at present, the education system in the Republic of Moldova is facing an acute shortage of teachers. This situation is subject to: a lack of long-term planning of staff needs, ensuring a full teaching standards by some educational institutions, education sector salary unattractive, poor infrastructure in rural areas compared to urban. Moreover, governmental instruments relating to attracting and maintaining the system of teaching young women do not produce the desired effect. In these circumstances, less than 50 percent of young specialists assigned to engage in employment, and for some disciplines study shows a continuing crisis of specialists.
At the same time, this disunity of the Ministry of education with the local authorities in the field of education to the common actions of elaboration of didactic personnel requirement has resulted in the presentation of inaccurate information regarding functions, without taking into account the teachers receiving pensions. Also, a neunivocă approach to the elaboration of forecasts concerning the necessary teaching staff at local level bodies specialized in the field of education. As a result, the Ministry of education does not have a true need for planning of the teaching staff at the system level.
Summarizing the mentioned in the audit report and in this Judgment, the Court of Auditors shall retain the attention of the Ministry of education, and other institutions in charge, on the need for action to start pressing for additional improvement of the process of implementation of objectives deriving from the appropriate educational policies.
Concluding from the exposed, in accordance with article 7 para. (1) (a)), article 15(1) thereof. (2) and paragraphs 1 and 2. (4) article 16 c) and art. 34, para. (3) of the law on the Court of Auditors No. 261-XVI of 05.12.2008, Court of Auditors DECIDES: 1. to approve the performance audit Report on government instruments directed at upgrading/improving services within the education system, in accordance with the Annex.
2. This decision and the report of the audit Board shall be attached: 2.1. The Ministry of education, in order to: 2.1.1. setting an agenda of measures and actions to implement the audit recommendations, as set out in the audit report;
2.1.2. strengthening institutional capacity so as to ensure the proper implementation of policy documents in the field of education;
2.2. Institutions of higher education, the State audited in order to achieve appropriate actions in order to deficiencies and, implicitly, the implementation of audit recommendations;
2.3. local Bodies specialized in education: Anenii Noi, Basarabeasca, Cahul, Cantemir, Calarasi, Hâncești, Leova, Nisporeni, Strășeni, Telenești, for implementation of the recommendation of the audit;
2.4. The Ministry of labour, social protection and family, for making an attitude, and it demands: 2.4.1. to draw registration based on forecasts over the medium term plan (State) of training specialized cadres with financing from the State budget and specialty trades, per;
2.4.2. to initiate Government-wide promotion of the concept and mechanism of preparation of the plan (State) of training specialized cadres with financing from the State budget and specialty trades, per;
2.5. The Ministry of finance, for documentation, and are required, jointly with the Ministry of education to initiate adjustment and related regulatory framework of higher education institutes which are the financial autonomy, in matters relating to their status; formation, registration and amendment of the registered capital; keep track of accounts, taking into account the findings from the audit report;
2.6. The Moldovan Government, for documentation, and it is proposed to examine: 2.6.1. in conjunction with the parties concerned, the situation concerning the development and implementation of the methodology for calculating the fees for studies in higher education, and developing the mechanism of distribution in employment according to the needs of all our graduates, State adolescent profile trained at the expense of the State budget;
2.6.2. need for Strategic development programs for approval of government authorities, and where appropriate, the initiation of the State Chancellery of the process for the preparation of Strategic development programmes providing methodological support;
2.7. the Permanent Parliamentary Commission on culture, education, research, youth, sports and media, for making the attitude of the debates on the topic in question.
3. About the execution of the requirements of subparagraphs 2.1-2.5. of this Ruling, including the implementation of the recommendations of the audit, shall inform the Court of Auditors within a period of 12 months from the date of its publication in the Official Gazette of the Republic of Moldova.
4. This decision shall be published in the Official Gazette of the Republic of Moldova in accordance with article 34 para. (7) of the law on the Court of Auditors.