Annex to the decision of the Court of Accounts No.18 of February 28, 2025 COURT OF ACCOUNTS OF THE REPUBLIC OF MOLDOVA MD-2001, mun. Chisinau, 69 Stefan cel Mare si Sfant Blvd., tel.: (+373) 22 26 60 02, fax: (+373) 22 26 61 00, www.ccrm.md; E-mail: ccrm@ccrm.md AUDIT REPORT on the financial statements of the Moldova Emergency COVID-19 Project I. OPINION The special financial statements related to the Moldova Emergency COVID-19 Project. Project have been audited, ended on 31.04.2024 and 30.09.2024, which include the Report on Funding Sources, the Report on the Use of Project Funds, the DA-A Statement, the DA-C Statement, the Project Physical Progress Report, as well as the Expenditure Report, presented and approved by the World Bank as of 31.01.2025. In our opinion, the special purpose financial statements related to the Project provide, in all material respects, provides the correct and faithful picture in accordance with the financial reporting framework applicable to the budgetary system1 and the World Bank2. II. OTHER ASPECTS The audit mission was carried out on the special financial statements, prepared based on a special purpose financial reporting framework. The audited financial statements were prepared to assist the World Bank and the Ministry of Health in complying with the reporting provisions of the Project Operational Manual. As a result, the financial statements may not be fit for another purpose. Our report is intended exclusively for the Ministry of Health, the Project management team and the World Bank. III. PRESENTATION OF THE BUDGET 3.1. The Moldova Emergency COVID-19 Project was approved and financed for the purpose of implementing of the two components, for which the related funds were disbursed. The COVID-19 pandemic has had a major impact on the health, economy and society of the Republic of Moldova, putting pressure on a vulnerable medical system and requiring urgent measures to manage the crisis. External support has been essential, helping to strengthen response capacity and mitigate socio-economic impacts. Thus, on April 28, 2020, a financing agreement was signed between the Republic of Moldova and the International Development Association, in amount of 52.9 mln. EUR, for the implementation of the Moldova Emergency COVID-19 Project3. The objective of this Project was to prevent, detect and respond to the threat posed by COVID-19 in the Republic of Moldova. The repayment of this loan will be made according to a payment schedule established in the agreement, ensuring the return of the borrowed amounts in a sustainable way in the long term4. In order to ensure the achievement of all result indicators and the full absorption of funds, by Amendment No. 1 to the Financing Agreement between the Republic of Moldova and the International Development Association, signed on December 22, 2022, and ratified by the Law No. 55 of March 16, 2023, the implementation deadline was extended until March 31, 20245. The modification of the implementation deadline did not affect the periodicity of the reporting on the monitoring and evaluation of the implementation of the agreement of 45 days after the end of each 1 Accounting Law no. 113 of 27.04.2007; The methodological norms regarding accounting and financial reporting in the budgetary system, approved by MF Order no. 216 of 28.12.2015. 2 The Operational Manual of the Project, approved on 29.06.2020 by the Ministry of Health (MMPSS). 3 The financing agreement between the Republic of Moldova and the International Development Association (Credit 6632-MD), signed on December 22, 2022 and ratified by the Parliament of the Republic of Moldova through Law no. 55 of 16.03.2023. 4 Credit 6632-MD - from October 15, 2025 to April 15, 2045, including 1.65%, from October 15, 2045 to April 15, 2050, including 3.40%. 5 Amendment no. 1 to the Financing Agreement between the Republic of Moldova and the International Development Association (Credit 6632- MD), signed on December 22, 2022 and ratified by the Parliament of the Republic of Moldova through Law no. 55 of 16.03.2023. 2 calendar semester6. Also, the payment term was set for four months after the completion of the financing of the Project7. The project benefited from two additional funding. The first tranche, approved in December 2020, in the amount of $ 3.48 mln. US dollars was allocated through a grant from the Emergency Pandemic Financing Facility Fund, with the aim of strengthening diagnostic and testing capacity, as well as the training of medical personnel8. The second additional financing, amounting to EUR 24.8 million, approved on 23 April 2021, was intended to support the procurement of COVID-19 vaccines and the strengthening of the related infrastructure, including immunisation systems and service delivery capacity9. It is noted that this loan will be repaid according to a payment plan, guaranteeing the repayment of the borrowed amounts in a structured way, a situation shown in table no. 1. Table no. 1 Financing payment schedule Total planned/exec Principal Planned Executed Row uted amount Component (thousand (thousand Repayment term code deviations payable euros) euros) (thousand from the euros) Loan (%) From 15 October Component 1: Emergency 2025 to 15 April 1,65 response to COVID 19 (credit 2045, inclusive 1. 52.900,00 52.900,00 0,00 ratified by Law no. 68/2020 of From 15 October 21.05.2020) 2045 to 15 April 3,40 2050, inclusive 1.1. Sub-component: Case confirmation 6.330,90 6.330,90 0,00 Sub-component: Strengthening the 1.2. health system 23.900,50 23.900,50 0,00 1.3. Subcomponent: Communication 185,27 185,27 0,00 Sub-component: Social and 1.4. financial support for households 21.900,00 21.900,00 0,00 Component 2: Implementation 2. Management, Monitoring and Evaluation 583,33 583,33 0,00 From 15 September 2026 1,65 Subcomponent: Purchase and to 15 March 2046, deployment of vaccines (credit inclusive 1.5. 24.800,00 24.542,02 -257,98 ratified by Law no. 139/2021 of From 15 14.10.2021) September 2046 3,40 to 15 March 2051 inclusive Total 77.700,00 77.442,02 -257,98 Source: Prepared by the audit team based on the information presented by the Ministry of Health. Of the total actual expenses of the Project in the amount of 77,442.02 thousand EUR, a significant share of 31.69% is allocated to the subcomponent intended for the purchase and distribution of vaccines (24,542.02 thousand euros). This is followed by the health system consolidation component, which represents 31% of the total (23,900.50 thousand EUR), covering medical 6 Financing Agreement between the Republic of Moldova and the International Development Association, Credit number 6632-MD, signed on December 22, 2022 and ratified by the Parliament of the Republic of Moldova through Law no. 55 of March 16, 2023. 7 Disbursement letter dated 27.04.2020. 8 The report of the financial audit of the Additional Grant to the Project "Emergency Response to COVID-19 in the Republic of Moldova", approved by the Decision of the Court of Accounts no. 45 of 28.07.2021. 9 The Financing Agreement between the Republic of Moldova and the International Development Association, Additional Financing, Credit No. 6873-MD, signed on August 9, 2021 and ratified by the Parliament of the Republic of Moldova through Law no. 312/2021. 3 capacity building activities. Also, 28% of the expenditure is dedicated to social and financial support for households affected by the pandemic (21,900.00 thousand EUR). At the end of the implementation of the Project, the amount of 257.98 thousand EUR was not used and disbursed and remained in the accounts of the World Bank. This saving resulted from the EUR/MDL exchange rate difference. Thus, the forecast of macroeconomic indicators for 2023-202610 was 21.38 EUR/MDL, while the actual value was 19.3 EUR/MDL. It is also revealed that, at the end of 2022, the Project was restructured resulting from the provision of the necessary funding for the purchase of vaccines and the project extension date from April 30, 2023, to March 31, 2024, as well as the reallocation of funds to the purchase of medical equipment, the renovation of intensive care units and the modernization of public health centers11. In February 2024, the deadline for closing the activities within the Project was extended until September 30, 202412, which did not change the periodicity in reporting on the monitoring and evaluation of the implementation of the agreement (45 days after the end of each calendar semester), and the payment deadline was set four months after the completion of the Project financing (31.01.2025). The restructuring of the Project involved reallocations between subcomponents, including the targeting of about 11.3 mln. EUR for the purchase of two angiography systems and four nuclear magnetic resonance devices, as well as for the repair of three intensive care units and the allocation of 13.5 mln. EUR for the capital repair of the buildings of the National Public Health Agency and Public Health Centers. Two transactions related to the installation and commissioning of two medical devices 13 were to be finalized at the end of 2024. It is revealed that, after completing the installation and commissioning of two Nuclear Magnetic Resonance devices (3 Tesla), intended for the PHCI Institute of Oncology and the PHCI Institute of Neurology and Neurosurgery "Diomid Gherman", the final payments were processed by the World Bank on 17.12.2024 and 29.01.2025 based on the tax invoices issued on 30.09.2024. These transactions were reflected in the latest financial report prepared and approved by the World Bank on 31.01.2025. The audit also notes that all invoices issued by the official closure of the Project (30.09.2024) were paid in full within four months, according to the letter of disbursement of the Project’s funds. 3.2. The Ministry of Health monitored and evaluated the progress of the "COVID-19 Emergency Response" Project, using the result indicators set out in the funding agreements to ensure the achievement of the set objectives. The evaluation of the achieved objectives during the Project implementation were monitored through the following result indicators14, a situation shown in table no. 2. Table no. 2 Result framework and indicators achieved Achievement of Name of the indicator Baseline The final target the result indicator Preventing, detecting and responding to the threat posed by the COVID-19 pandemic 10 The CPI forecast was developed on the basis of the forecast of the National Bank of Moldova, presented in the Inflation Report No. 2 (https://www.bnm.md/ro/content/raportul-asupra-inflatiei-nr-2-2023). 11 Amendment no. 1 to the Agreement between the Republic of Moldova and the International Development Association, additional financing, Credit number 6873-MD, signed on December 22, 2022 and ratified by the Parliament of the Republic of Moldova through Law no. 56 of 16.03.2023. 12 Letter from the World Bank of 05.022024. 13 Nuclear Magnetic Resonance Devices (3 Tesla), intended for the PHCI Institute of Oncology and the IMSP Institute of Neurology and Neurosurgery "Diomid Gherman". 14 Amendment no. 1 to the Financing Agreement between the Republic of Moldova and the International Development Association, Credit number 6632-MD, signed on December 22, 2022 and ratified by the Parliament of the Republic of Moldova through Law no. 55 of 16.03.2023. 4 Number of hospitals designated with fully equipped and functional intensive care units 0 19 21 (ITUs) (number) Designated hospitals that have personal protective equipment as well as infection 0 80 90 control goods and supplies (%) Number of people tested for coronavirus 8.149 250.000 (number) 3.062.136 Number of social assistance beneficiaries 47.569 65.000 65.000 during the emergency period (number) Source: Developed by the audit team based on the information presented by the Ministry of Health and CNAS. These measures and results reflect the use of the funds allocated within the Project, to achieve the objectives and result indicators set out in the financing agreements. The activities were monitored and reported periodically, according to the established standards/requirements15. 3.3 The funds granted within the Moldova Emergency COVID-19 Project were fully reported to the World Bank and the Ministry of Finance, which ensured the completeness of the information related to the disbursements made. According to the Financing Agreement for the Moldova Emergency COVID-19 Project and the Disbursement Letter, the Ministry of Health, as the beneficiary of the funds, was to submit to the World Bank the quarterly financial report on the Project within 45 days from the end of each quarter. The reports were submitted online via the secure "Client Connection" platform, according to standardized requirements and formats. Thus, the Ministry of Health submitted the financial reports to the Ministry of Finance and the World Bank within the Moldova Emergency COVID-19 Project regarding disbursements, Project expenditures and indicators achieved, and the information submitted is faithful and in accordance with the requirements of the applicable reporting framework, a situation set out in Annexes no. 1 and no. 2 to this Audit Report. Each report reflected the use of funds, and the progress made, ensuring the monitoring of resource management. The online submission procedure through "Client Connection" facilitated the World Bank's access to the information necessary for monitoring and evaluating the implementation of the project. The accounts designated at the National Bank and the State Treasury, according to the treasury statement16, have been closed. IV. BASIS FOR OPINION We carried out the audit engagement in accordance with the International Standards of Supreme Audit Institutions17. Our responsibilities under those standards are set out in the Auditor's Responsibilities in an Audit of Financial Statements section of this Report. We are independent from the audited entity and have fulfilled our ethical responsibilities, according to the requirements of the Code of Ethics of the Court of Accounts. We believe that the audit evidence we have obtained is sufficient and relevant to provide a basis for our opinion. V. KEY AUDIT ASPECTS The key audit aspects are those aspects that, based on our professional judgment, were of the greatest importance for the audit of the financial statements of the Moldova Emergency COVID- 15 The Operational Manual of the Project, approved on 29.06.2020 by the Ministry of Health (MMPSS). 16 Statement from the current account in foreign currency F 16292 of 27.09.20024; Statement from the current account in foreign currency G 16292 from 17.12.2024; Statement from current account F 16292 of 19.12.2024; Statement from current account G 16292 of 19.12.2024. 17 Decision of the Court of Accounts no.2 of 24.01.2020 "On the Framework of Professional Declarations of INTOSAI". 5 19 Project. We have determined that there are no key audit issues that need to be communicated in our Audit Report. VI. GOOD GOVERNANCE 6.1. The internal managerial control within the Ministry of Health needs to be strengthened, including for projects financed from external sources. Internal managerial control within the Project has been established, most of the activities planned for the organization and development of this mechanism have been complied with according to the requirements and relevant operational documents18. Internal controls have been established on the management of procurement, capital repairs in medical institutions included in external funding. The team of specialists carried out the evaluation and monitoring of the activities, the elaboration of technical, financial and procurement reports and ensured the reporting of the progress of the Project. Fraud and corruption risks have been assessed and managed according to the World Bank's Anti- Corruption Guidelines19, and appropriate measures have been implemented to prevent and control these risks. At the same time, weaknesses of the internal control were found, which determined: (i) non- compliant application of the regulatory framework when some economic and financial operations were carried out, therefore, the minutes of reception of the works were formally verified by the technical responsible and the Ministry of Health, without a visit and on-site verification; (ii) weak key controls on the monitoring of result indicators. 6.2. The evaluation of the internal audit within the Ministry of Health shows that its activity was partially functional. In order to determine the minimum norm necessary for the dimensioning of the internal audit activity20 on the entire field of competences, a calculation formula was applied by which it was established that the internal audit subdivision requires to be established in the number of at least three personnel units21, which is also in accordance with the art.19 of the Law on external public financial control no.229 of 23.09.2010. Thus, according to the classification scheme, as of 24.12.2024, the Internal Audit Service had 3 units. At the same time, the audit reveals that during the audited period, the Ministry's Internal Audit Service operated with insufficient staff, having one employee in 2020 and 2021, in 2022 without staff, and in 2023 and 2024 – only with the head of the service. The reports show that the internal audit did not have resources to evaluate the processes in the financial-accounting field, including the Moldova Emergency COVID-19 Project. 18 The Operational Manual of the Project, approved on 29.06.2020 by the Ministry of Health (MMPSS). 19 World Bank Anti-Corruption Guidelines dated October 15, 2006, revised January 2011 and July 2016. 20 The criteria for sizing the internal audit subdivisions within the ministries and the administrative authorities subordinated to them, approved by Government Decision no. 655/2023. 21 The minimum dimensioning norm D = (2339709500/5000000000)*0.4+((93+1623)/100)*0.3+(1/10)*0.3= 5.2, being rounded by adding to 6 personnel units. The minimum number of personnel units of the internal audit subdivision within the Central Apparatus of the Ministry of Health is determined based on the following calculation formula: NM = D – NAAS, or 6-3=3 units of audit personnel. 6 6.3. The recommendation made in the previous audit engagement has been implemented. The recommendation submitted to the entity by the Decision of the Court of Accounts no. 45 of July 28, 2021 "On the Financial Audit Report of the Grant provided additionally to the Moldova Emergency COVID-19 Project has been implemented. The Project Implementation Unit clearly defined the responsibilities of the parties involved (NSIH, NPHA and PHCI) in the implementation of the components and result indicators, requested and obtained relevant information and reports during the implementation of the Moldova Emergency COVID-19 Project. 6.4 Funds allocated by the World Bank for the Moldova Emergency COVID-19 Project were used to cover urgent medical needs and provide social support for vulnerable people. In the period 2020-2024, disbursements amounted to 77.4 million EUR were made for the Moldova Emergency COVID-19 Project. The amount of 0.3 thousand EUR represents the Project’s funds savings, the situation shown in table no. 3. Table no. 3 Information regarding the disbursement of the Project’ funds Loan/Cred Status Curren Initially, Restructure Disbursed Savings it cy thousand d, thousands s of euros of euros Thousand % returned remained euros unused on the balance, World thousand Bank euros account, thousand euros P173776 IDA-66320 closed euro 52 900,0 52 900,0 100 0,2 0,00 P173776 IDA-68730 closed euro 24 800,0 24 800,022 24 625,2 99 83,0 174,8 Source: Prepared by the audit team based on the information presented by the Ministry of Health. To speed up the disbursements, the Ministry of Health resorted to direct payments for major purchases. To this end, a minimum threshold of 200.0 thousand EUR for the application of these payments was set in the letter on disbursements and financial information23. Thus, during the implementation of the Project, medical devices and ambulances amounted to 15.09 mln. EUR through direct payments from the World Bank to suppliers, a situation set out in Annex no. 3 to this Audit Report. 6.5 Within the Project, the funds were disbursed and used according to the established requirements. The activities related to the implementation of subcomponents 1.1, 1.2 and 1.424 were completed and included procurement of goods, works and services to support the medical system in the Republic of Moldova in preventing, detecting and responding to pandemic threats. It is noted that Subcomponent 1.1 "Confirmation of cases" aimed to strengthen the diagnostic capacity in the Republic of Moldova through the purchase of equipment and consumables for laboratories. Resources for purchases (consumables, medical equipment, etc.) in the amount of 22 Following the restructuring of the Project, from its sources, about 11.3 mln. euros were allocated for the purchase of 2 geographs systems, 4 nuclear magnetic resonances and for the repair of intensive care units at 3 hospitals, and 13.5 mln. euros were allocated for the capital repair of the buildings of the Public Health Agency and the Public Health Centres. 23 Letter on disbursements and financial information of the World Bank dated 27.04.2020. 24 Sub-component 1.1 "Confirmation of cases"; Sub-component 1.2 "Strengthening the health system"; Subcomponent 1.4 'Social and financial support for households'. 7 130.36 mln. MDL were recorded/reflected in the accounting records and reported correctly and truthfully. Within this component, contracts were executed for the purchase of equipment for laboratories: investigation systems using molecular biology techniques (hereinafter – PCR), PCR cabinets, etc. worth 58.83 million MDL, including rapid antigen and PCR tests, laboratory reagents and test kits worth 70.25 million MDL, as well as 4 vehicles for transporting samples from districts worth 1.29 million MDL. With the support of the Project, 8 laboratories25 became operational in the districts with the delivery of the equipment, reagents and consumables necessary to facilitate and carry out the detection of COVID-19 infection. Sub-component 1.2 "Strengthening the health system" had the objective of strengthening public health facilities to provide critical care to patients with COVID-19 and to reduce the risk of infection of medical staff and patients. In the period 2020-2024, the funds in the amount of 457.5 million MDL were allocated for this purpose in MDL. The activities under this subcomponent were completed, including through the acquisition of medical equipment for intensive care units, transport equipment, two ambulances for neonatology and six ambulances for adults for intensive care (21.62 million MDL). At the same time, medical equipment was purchased for 55 medical institutions where the most complex cases of COVID- 19 were treated, a situation described in Annex no. 4 to this Audit Report. Also, the audit reveals that 7 intensive care units in the designated hospitals were renovated, worth 106.26 million MDL, these being already functional, a situation reproduced in Annex no. 5 to this Audit Report. During the on-site visit on 23.09.2024 to PHCI Clinical Hospital of Balti, the audit team visualized and established the completion of the capital repair works and the operation of the intensive care unit, in which 9 patients were hospitalized. The analysis and evaluation of the audit regarding the establishment of needs and the elaboration of procurement plans, the organization and conduct of procurement procedures, the contracting and execution of procurements, the receipt and registration in the accounting records of goods and works did not establish divergences or irregularities. The activities of Sub-component 1.4 "Social and financial support for households" have been completed and had the objective of providing financial assistance to vulnerable people through the existing social assistance programme26. Thus, 65,000 households benefited from at least one cash payment, for which the funds in the amount of 21.9 million MDL were allocated. For the disbursement of the financial means related to this subcomponent, the Financing Agreement27 provided for the implementation of specific actions for 2 indicators, a situation shown in table no. 4. Table no. 4 Indicators of disbursement of financial means Outcome-based conditions Amount of funding allocated (thousand euros) The law on budget replacement was adopted, published in the 15.500,0 Official Gazette of the Republic of Moldova, thus increasing the allowances for social assistance by 39% (DLI 1.) 25 Clinical diagnostic laboratories of PHCI CRDM and PHCI SDM. NPHA Virological Laboratory, Balti PHC Laboratory, Cahul PHC Laboratory; PHC Comrat Laboratory; PHC Soroca Laboratory; PHC Edinet Laboratory. 26 Item 4, Part 1: Emergency Response to COVID-19, Supplement 1 description of the draft Financing Agreement between the Republic of Moldova and the International Development Association on the implementation of the Project "Emergency Response to COVID-19", signed on 28.04.2020 and ratified by Law no. 68/2020 of 21.05.2020. 27 The Financing Agreement between the Republic of Moldova and the International Development Association, Credit number 6632-MD, signed on April 28, 2020 and ratified by the Parliament of the Republic of Moldova through Law no. 68/2020, in force since 28.05.2020. 8 The benefits paid and the demonstrated coverage of social 6.400,0 assistance were increased by 10% each (DLI 2.) Source: Prepared by the audit based on the data/provisions of the Financing Agreement between the Republic of Moldova and the International Development Association, Credit number 6632-MD, signed on April 28, 2020 and ratified by the Parliament of the Republic of Moldova through Law no. 68/2020, in force since May 28, 2020. By achieving the first indicator, the lasting impact was ensured, through support for families with children, which continued even after the end of the state of emergency. The normative acts that increased the budgetary allocations for the social aid program have been amended. Thus, the State Budget Law28 was adjusted by establishing the increase of social assistance allowances by 39%, which allowed the disbursement of 15.5 million EUR. In this context, to protect the people affected by the pandemic, the state budget for the social aid program increased the allowances by 201.9 million. MDL29. Thus, the funds initially provided in the amount of 506.84 mln. MDL, intended for the social aid program, reached the amount of 708.75 mln. MDL, representing an increase of 39.8%. In order to achieve the second indicator, the conditions and the calculation formula for adults in families with children were modified, which led to an increase in the number of beneficiaries by about 50% (from 1,578 beneficiaries in March 2020 to 3,029 beneficiaries in May 2020), as well as in the average amount of benefit, from 822.71 lei in March 2020 to 1,147 lei in May 2020. Also, the amount of the guaranteed minimum monthly income for each child was increased, from 50% to 75%.30 This adjustment led to an estimated 35% increase in the number of beneficiaries and an 85% increase in the average value of benefits for existing beneficiaries (from 528 lei in March 2020 to 975 lei in May 2020), which led to the achievement of this result indicator (DLI 2). These increases helped to extend the coverage of beneficiaries from 47,959 beneficiaries to 64,725 beneficiaries and to the increase in the value of benefits, which ensured additional support for vulnerable people and low-income families. In this context, on 13.04.2021, the World Bank disbursed and transferred the amount of 21.90 million EUR from loan no. 6632-MD31 allocated to the "Emergency Response to COVID-19 in the Republic of Moldova" Project, a situation set out in Annex no. 6 to this Audit Report. 6.6. Although the result indicators of Subcomponent 1.5 "Vaccines, supply chain and service provision" have been achieved, the Ministry in some cases did not have effective internal controls, at the reception of works. It is relevant to note that Subcomponent 1.5 "Vaccines, supply chain and service provision" was amended and adjusted following the restructuring of the additional funding32, which aimed to support the renovation of four administrative blocks of the NPHA and the rehabilitation of two territorial public health centres. It is also noted that this component also provided for the acquisition of two angiograph medical devices, four nuclear magnetic resonance devices and the renovation of 4 intensive care units within PHCI rayon hospital of Cahul, PHCI rayon hospital of 28 The financing agreement between the Republic of Moldova and the International Development Association on the implementation of the "Emergency Response to COVID-19" Project, signed on 28.04.2020 and ratified by Law no. 68/2020 of 21.05.2020. 29 Law no. 172/2019 of 19.12.2019 on the state budget for 2020. The amendments were published in the Official Gazette of the Republic of Moldova no. 178-179 and introduced by Law no. 131/2020 on the amendment of the State Budget Law for 2020 no. 172/2019. 30 According to Article XV of this law, Article 7, paragraph (2), letter c) of Law no. 133/2008 on social assistance. 31 The financing agreement between the Republic of Moldova and the International Development Association on the implementation of the "Emergency Response to COVID-19" Project, signed on 28.04.2020 and ratified by Law no. 68/2020 of 21.05.2020. 32 Amendment no. 1 to the Agreement between the Republic of Moldova and the International Development Association, additional financing, Credit number 6873-MD, signed on December 22, 2022 and ratified by the Parliament of the Republic of Moldova through Law no. 56 of 16.03.2023. 9 Edinet, the former PHCI Clinical Hospital of the Ministry of Health33 and the PHCI Institute of Mother and Child. However, some projects experienced delays and additional costs, such as: • two angiography medical devices were purchased based on the Contract of 08.12.2023, worth 32.64 million MDL, which provided for the delivery of the equipment within 120 days from the date of signing the contract, but the term was extended to 210 days due to delays related to the preparation of the spaces by medical institutions. The angiograph delivered to the PHCI Clinical Republican Hospital "Timofei Moshneaga" has broken down, and according to the Defective Premises Act of 23.09.2024, it cannot be used. The company responsible for the maintenance of the medical device has carried out the repair of the device, which has been functional since 18.10.2024 and used at its full capacity since 21.10.2024; • for the purchase of Nuclear Magnetic Resonance devices for the PHCI Oncology Institute, PHCI Balti Clinical Hospital, PHCI Institute of Mother and Child, PHCI Institute of Neurology and Neurosurgery "Diomid Gherman", on 08.12.2023 the contract 1 worth 6.22 million EUR (equivalent to 120.53 million MDL) was concluded. According to the contract, the delivery term was set for 100 days from the date of its signing. Subsequently, on 25.03.2024, the supplier requested an extension of the deadline for the delivery of the devices until 31.08.2024, invoking that the medical institutions did not properly organize the spaces for the installation of the equipment. Thus, on 02.09.2024, Amendment no. 2 to the contract, which extended the delivery deadline, and by the end of 2024 three devices have been installed and are functional, through which diagnostic medical services are offered to citizens. As for the Nuclear Magnetic Resonance devices intended for the PHCI Institute of Mother and Child and the PHCI Institute of Neurology and Neurosurgery "Diomid Gherman", they became functional at the end of January 2025; • to the renovation of the intensive care unit within the PHCI Rayon Clinical Hospital of Cahul, in the amount of 15.68 mln. MDL, the value of the contract was increased by 1.01 mln. MDL through Amendments no. 1 and no. 3, due to the occurrence of unforeseen works and the execution deadline was extended until the end of March 2024, as the medical institution did not vacate the spaces within the agreed deadlines; • for the renovation of the intensive care unit of PHCI Rayon Hospital (RH) Edinet, in June 2023, works worth 9.46 million MDL were contracted, with a deadline for completion in February 2024. Along the way, the Working Group decided to increase the value of the contract to 16.46 million MDL, in connection with the need to design and build the external electricity network, which was not initially provided for in the contract. The object was put into operation in March 2024. The audit found that, at the conclusion of the contract for the renovation of the intensive care unit, territorial development works worth 0.16 million MDL were initially included in the estimate. On 19.12.2023, the entrepreneur presented to the Ministry of Health the invoice with a value of 2.43 mln. MDL34, accompanied by the minutes of reception of the landscaping works (0.16 million lei), signed by the contractor, the site manager, the technical manager contracted by the Ministry of Health, the beneficiary (PHCI RH Edinet) and the investor (Ministry of Health), works that were not actually executed. At the same time, on 20.12.2023, the value of the works reflected in the mentioned invoice was paid by the Ministry of Health35. Subsequently, on 19.01.2024, by Amendment no. 2, these works were excluded, and on 25.03.2024, the contractor presented the invoice with the negative value, by which he reduced 33 Government Decision no. 864 of 18.12.2024 for the amendment of the Government Decision no. 148/2021 on the organization and functioning of the Ministry of Health (streamlining the internal audit activity and the structure of the central apparatus) IMSP Clinical Hospital of the Ministry of Health renamed - IMSP Clinical Hospital for Recovery and Chronic Care. 34 Invoice no. EAL000440219 of 19.12.2023. 35 Payment Order no. 1812 of 20.12.2023. 10 the cost of the works by 0.16 million lei. The technical responsible motivated this situation by the fact that "the report of reception of these works was signed because the contractor delivered all the necessary materials and initiated their execution, and due to unfavorable weather conditions, the works were suspended". The audit shows that the technical responsible contracted by the Ministry of Health verified and signed the minutes of reception of the capital repair/renovation works of 11 ICUs, which amounted to 197.96 mln. MDL, the company being paid the funds for these services (1.67 million MDL); • for the repair of the intensive care unit within the PHCI Clinical Hospital of the Ministry of Health (37 Gh. Cașu Street), works amounted to 25.49 million MDL were contracted, later being increased by 1.09 million MDL36. Although the it was put into operation on 25.02.202437, the department is not functional, and the patients, until January 2025, were treated in the unrepaired intensive care unit. According to the motivations of the entity's representatives, in October 2024, the renovated section was to be equipped with furniture and medical equipment according to the standards and is expected to open in May 2025. Subcomponent 1.5 also included the renovation of NPHA headquarters and HCPC (Health care public centers) in Balti and Cahul, worth 243.33 million MDL. Thus, capital repair works were established and carried out for the following buildings: • NPHA headquarters, 67A Gh. Asachi Street, mun. Chisinau (block 01) – 125.49 mln. MDL; • NPHA headquarters, str. A. Cozmescu nr. 3, mun. Chisinau – 2.90 mln. MDL; • NPHA headquarters, str. Gh. Asachi nr. 67A, mun. Chisinau (block 02) – 29.018 mln. MDL; • NPHA headquarters, str. Gh. Asachi nr. 67A, mun. Chisinau (block 09) – 9.78 mln. MDL; • HCPC Balti headquarters – 46.17 mln. MDL; • HCPC Cahul headquarters – 29.97 mln. MDL. It is noted that, for the renovation of 17 buildings of the NPHA (including 10 health care public centers), design services worth 15.28 million lei were contracted and carried out, and the renovation works were carried out only for 6 buildings, which represents 35.3% of the total projected. The Ministry of Health informed that the other buildings will be renovated within the next projects financed by the International Bank for Reconstruction and Development, according to the loan and grant agreements38. VII. RESPONSIBILITIES OF THOSE CHARGED WITH THE GOVERNANCE OF THE FINANCIAL STATEMENTS The Minister of Health is responsible for monitoring and evaluating the progress of the Moldova Emergency COVID-19 Project, for preparing its financial reports, as well as for preparing and faithfully presenting the financial reports according to the World Bank's reporting requirements39. The beneficiary of the funds prepares and provides to the Association, no later than 45 days after the end of each quarter, a financial report on the Project, referring to the calendar quarter. The 36 Amendment no. 1 of 08.08.2023, for additional necessary works, confirmed by the beneficiary and the technical responsible. 37 Reception report at the completion of the works with no. 08 F of 09.08.2024. 38 Loan Agreement (Modernization and Improvement of Rehabilitation Services Project) between the Republic of Moldova and the International Bank for Reconstruction and Development (loan number 9646-MD); Grant Agreement (Modernization and Improvement of Rehabilitation Services Project) between the Republic of Moldova and the International Bank for Reconstruction and Development (PPR grant number TF0C4575). 39 The Financing Agreement between the Republic of Moldova and the International Development Association, Credit number 6632-MD, signed on April 28, 2020 and ratified by the Parliament of the Republic of Moldova through Law no. 68/2020, in force from 28 May 2020; The Financing Agreement between the Republic of Moldova and the International Development Association, Additional Financing, Credit No. 6873-MD, signed on August 9, 2021 and ratified by the Parliament of the Republic of Moldova through Law no. 312/2021. 11 reports are submitted online to the World Bank, through the secure "Client Connection" platform, according to the requirements and standard models40. The basic competences of the management of the Ministry of Health, as a budget administrator in the field of public finances41, consist of: drafting and presenting budget proposals; distributing budget allocation limits according to budget classification; assuming budgetary commitments and making expenditures for the purposes and within the limits of budget allocations; implementing and reporting programs in accordance with objectives and performance indicators assumed; ensuring the management of budget allocations and the administration of public assets in accordance with the principles of good governance; the publication of budgets and reports on their implementation, including on performance under the programmes; the exercise of other powers and responsibilities provided for by the legislation. VIII. AUDITOR'S RESPONSIBILITIES IN AN AUDIT OF FINANCIAL REPORTS Our responsibility is to plan and carry out the audit engagement, obtaining sufficient and adequate evidence to support the basis for the audit opinion. Our objectives are: to obtain reasonable assurance that the financial reports are not affected by material misstatements, caused by fraud or error, as well as to issue an opinion. Reasonable assurance is a high level of assurance, but it is not a guarantee that an audit carried out in accordance with International Standards will always detect significant misrepresentation when it exists. Misrepresentations can be due to fraud or errors. At the same time, distortions can be considered material if, individually or, they can influence the economic decisions of the users of these consolidated financial reports. A further description of the auditor's responsibilities in an audit of financial reports is placed on the website of the Court of Auditors at: http://www.ccrm.md/ro/responsabilitati-in-auditul- financiar-3596.html . This description is part of our Audit Report. SIGNATURES of the mission team Head of the audit team, Diana Odobescu Principal Public Auditor under Directorate-General for Audit III: BASS, FAOAM and PCA Team members: Principal public auditor Ana Miron under Directorate-General for Audit III: BASS, FAOAM and PCA Senior Public Auditor Natalia Bucos under Directorate-General for Audit III: BASS, FAOAM and PCA Audit engagement partner: Sofia Ciuvalschi Head of Directorate-General for Audit III: BASS, FAOAM and PCA 40 The Operational Manual of the Project, approved on 29.06.2020 by the Ministry of Health (MMPS). 41 Art.25 of the Law on Public Finance and Budgetary-Fiscal Responsibility no.181 of 25.07.2014. 12 List of acronyms Acronym Abbreviated term ANSP National Public Health Agency WB World Bank NSIH National Social Insurance House COVID-19 Severe acute respiratory syndrome DLI Disbursement-linked indicators IDA International Development Association PHCI Public Health-Care Institution IDA - 66320 The number of the loan through which were allocated 52.9 mln. EUR IDA- 68730 The number of the loan through which were allocated 24.8 mln. EUR MH Ministry of Health MLSP Ministry of Labor and Social Protection PROJECT COVID-19 Emergency Response Project PCR Investigations using molecular biology techniques ICU Intensive Care Unit 13 Annex No. 1 Table No. 1 Uses of funds regarding project activities, thousand Euro Total Executed planned/executed Total planned deviations Project Component, Sub- for the Project Item component and Activity implementation period 2020 2021 2022 2023 2024 2025 Total Component 1: Emergency 1 463,87 0 COVID 19 response 52.316,67 9.485,44 34.489,17 1.011,72 6.866,47 - 52.316,67 Subcomponent: Case 1.1. - 0 detection 6.330,90 2.943,95 3.386,95 - - - 6.330,90 Procurement of Equipment 1.1.1. - 0 for laboratories 2.832,75 1.266,98 1.565,77 - - - 2.832,75 Procurement of diagnostic 1.1.2. supplies (including lab - 0 3.431,86 1.610,68 1.821,18 - - - 3.431,86 reagents and testing kits) Procurement of 4 vehicles 1.1.3. for Transportation of - 0 66,29 66,29 - - - - 66,29 samples from regions Subcomponent: Health 1.2. 463,87 0 System Strengthening 23.900,50 6.534,11 9.048,91 986,94 6.866,67 - 23.900,50 Infection protection supplies for hospital staff 1.2.1. and PHC staff (PPE - 0 1.746,85 1.482,79 264,06 - - - 1.746,85 equipment and disinfectants) Procurement for ICU Units (ventilators, syringe pumps, pulse oximeters, oxygen generators, 1.2.2. - 0 oxygenconcentrators, 11.722,08 3.783,13 7.938,95 - - - 11.722,08 ECMO machines, laparoscopy, mobile X- Rays etc.) 1.2.3. Procurement of ICU Beds - 0 1.088,43 812,34 276,09 - - - 1.088,43 Procurement of 8 1.2.4. Ambulances (6 adult and 2 - 0 1.139,63 455,85 569,82 113,96 - - 1.139,63 neonatal) 1.2.5. Refurbishment of ICUs 442,75 0 6.775,45 - - 587,50 5.745,20 - 6.775,45 Design and Supervision for 1.2.6. 0 ICUs 354,63 - - 285,48 63,36 5,79 - 354,63 Tehnical Supervision for 1.2.7. 15,33 0 ICUs 79,44 - - - 64,11 - 79,44 1.2.8. Procurement of CT systems - 0 994,00 - - - 994,00 - 994,00 Subcomponent: 1.3. - 0 Communication 185,27 7,18 153,31 24,78 - - 185,27 TV and radio sessions and development of materials/video and audio 1.3.1. - 0 spots, Priting materials on 36,42 2,40 29,37 4,65 - - 36,42 prevention and control of CIVID-19, vaccine 15 deployment information campaigns Developping of MHLSP 1.3.2. - 0 viber community 20,40 - 20,40 - - - 20,40 Elaboration of the communication governmental platform to inform the population 1.3.3. - 0 relating vaccination against 5,00 - 5,00 - - - 5,00 COVID-19: www.vaccinare COVID- 19.gov.md Development and implementation of 1.3.4. Communication and - 0 118,67 - 98,54 20,13 - - 118,67 Education Campaign on COVID-19 Vaccination Development of communication materials to 1.3.5. - 0 combat false news about 4,78 4,78 - - - - 4,78 the COVID-19 pandemic Subcomponent: Social 1.4. and Financial Support to - 0 21.900,00 - 21.900,00 - - - 21.900,00 Households Component 2. : Implementation 2. Management and 36,33 0 583,33 42,81 195,06 142,38 166,75 - 583,33 Monitoring and Evaluation Project Implementation Team (Coordinator, Procurement, FM, Project 2.1. Assistant, Social and 35,90 0 475,68 35,70 116,43 128,01 159,64 - 475,68 Environmental, Waste Management, CW Consultants 16 Operating Costs (inc. 2.2. 0 Communications) 107,65 7,11 78,63 14,37 7,11 0,43 - 107,65 Subcomponent: Vaccine 1.5. Procurement and 24.800,00 - - 115,07 4.052,99 20.017,02 356,94 24.542,02 -257,98 Deployment Magnetic Resonance 1 0 Imaging equipment 6.222,33 - - - - 5.865,39 356,94 6.222,33 2 Angeography Systems 1.700,22 0 1.700,22 - - - - - 1.700,22 3 Rehabilitation Cahul ICU 624,38 -0,05 921,99 - - - 297,56 - 921,94 CW for reparation of 4 610,11 47,08 Edinet ICU 855,56 - - - 292,53 - 902,64 4.1. Rehabilitation Edinet ICU 606,19 47,08 851,64 - - - 292,53 - 898,72 Design and Author Supervision of the exterior 4.2. 0 electrical network and 3,92 - - - - 3,92 - 3,92 Gallery at Edinet ICU Rehabilitation ICU at 5 895,95 -48,72 Mother and Child Institute 944,67 - - - - - 895,95 Rehabilitation of ICU at 5A 60,55 -0,04 MoH 400,50 - - - 339,91 - 400,46 17 Construction of a modular warehouse measuring 15x20 m H = 6 with an area of 200 6 - -0,1 m2 of metal constructions 22,00 - - 4,66 17,24 - 21,90 with sandwich panels, nets, earthworks, paving and access roads Design of a modular 6,1 - -0,1 warehouse 22,00 - - 4,66 17,24 - 21,90 CW for reparation of Public Health Centers 7. including reparation of 4 13.608,01 - - 110,61 3.105,76 10.204,39 - 13.420,76 -187,25 NAPH Warehouses Design and Author Supervision for reparation works Public Health 7.1. Centers including 779,34 - - 110,61 668,74 28,51 - 807,86 28,52 reparation of 4 NAPH Warehouses Design and Author Supervision for reparation 7.1.1. works at 5 sites including 350,97 - - 79,86 271,11 28,51 - 379,48 28,51 NAPH and 4 warehouses Design for reparation works 7.1.2. - 0 at 3 Public Health Centers 141,80 - - 30,75 111,05 - 141,80 Design for reparation works 7.1.3. - 0 at 4 Public Health Centers 286,58 - - - 286,58 - 286,58 Procurement of Works for 7.2. for reparation works of 12.694,68 - - - 2.419,59 10.074,12 - 12.493,71 -200,97 Public Health Centers Procurement of Works for for reparation works of 7.2.1. National Agency for Public 6.747,41 - - - 1.352,98 5.041,04 - 6.394,02 -353,39 Health, Gh.Asachi 67, Chisinau, block 01 18 Procurement of Works for for reparation works of 7.2.2. National Agency for Public 0 147,59 - - - 143,81 3,78 - 147,59 Health, Cozmescu 3, Chisinau Procurement of Works for 7.2.3. for reparation works of 2.365,00 - - - 508,16 1.885,14 - 2.393,30 28,3 PHC Balti Procurement of Works for for reparation works of 7.2.4. National Agency for Public 1.498,00 - - - 292,51 1.214,06 - 1.506,57 8,57 Health, Gh.Asachi 67, Chisinau, block 02 Procurement of Works for 7.2.5. for reparation works of 1.532,14 - - - - 1.547,50 - 1.547,50 15,36 PHC Cahul Procurement of Works for for reparation works of 7.2.6. National Agency for Public 504,78 - - - 122,12 382,60 - 504,72 -0,06 Health, Gh.Asachi 67, Chisinau, block 09 Technical Supervision for 7.3. reparation works 106,45 - - - 17,44 101,75 - 119,19 12,74 Implementation 8. Management and 52,00 - - - - 56,03 - 56,03 4,03 Monitoring and Evaluation Source: data presented by the Ministry of Health. Table no.2 Sources and uses of funds, currency EUR Cumulative until Anul implementării Proiectului Descriere generală project closure 2020 2021 2022 2023 2024 2025 Opening Cash Balances 19 IDA Designated Account DA-A (in EUR) - Credit nr. 6632-MD 4.055.759,34 5.694.790,30 2.687.274,80 1.647.133,80 500.397,19 IDA Designated Account DA-A (in MDL) - Credit nr. 6632-MD 140,56 0,68 0,90 1,05 0,12 0,57 IDA Designated Account DA-C (in EUR) - Credit nr. 6873-MD 384.727,00 631.734,00 IDA Designated Account DA-C (in MDL) - Credit nr. 6873-MD 0,55 2,07 0,08 Total - 4.055.899,90 5.694.790,98 2.687.275,70 2.031.862,40 1.132.133,38 0,65 Sources of Funds Replenishment to Designated Account DA- A Credit nr. 6632-MD 13.000.000,00 6.000.000,00 5.886.476,39 24.886.476,39 Direct Payments Credit nr. 6632-MD 2.222.845,15 3.776.715,83 113.962,63 6.113.523,61 Cash Trabsfers under Part 1.4 of the Project Credit nr. 6632-MD 21.900.000,00 21.900.000,00 Replenishment to Designated Account DA- C Credit nr. 6873-MD 500.000,00 4.300.000,00 10.845.000,00 15.645.000,00 Direct Payments Credit nr. 6873-MD 8.623.294,60 356.939,40 8.980.234,00 Other sources, if any Total Sources 15.222.845,15 31.676.715,83 613.962,63 10.186.476,39 19.468.294,60 356.939,40 77.525.234,00 Refunds Unutilized balance Designated Account DA- A Credit nr. 6632-MD 202,19 202,19 Unutilized balance Designated Account DA- 83.011,19 83.011,00 A Credit nr. 6873-MD Total Refund 83.213,19 83.213,19 Uses of Funds by Categories 1. Goods, works, non-consulting services, consulting services, Training and Operating Costs for the Project Credit nr. 6632-MD 9.528.054,17 12.784.231,11 1.154.103,48 7.033.213,93 500.194,55 30.999.797,24 20 2. Cash Trabsfers under Part 1.4 of the 0.0 Project Credit nr. 6632-MD 21.900.000,00 21.900.000,00 4. Goods, works, non-consulting services, Operating Costs and Training uned Part 1.5 the Project Credit nr. 6873-MD 115.272,45 4.052.991,48 20.017.019,56 356.939,40 24.542.222,92 Total Project Expenditure 9.528.054,17 34.684.231,11 1.269.375,93 11.086.205,41 20.517.214,14 356.939,40 77.085.080,76 Foreign exchange differences - Foreign exchange differences Closing cash balances IDA Designated Account DA-A (in EUR) - - Credit nr. 6632-MD 5.694.790,30 2.687.274,80 2.687.274,80 500.397,19 IDA Designated Account DA-A (in MDL) Credit nr. 6632-MD 0,68 0,90 0,90 0,12 0,57 0,57 0,57 IDA Designated Account DA-C (in EUR) - Credit nr. 6873-MD 384.727,00 631.734,00 - - IDA Designated Account DA-C (in MDL) Credit nr. 6873-MD 0,55 2,07 0,08 0,08 0,08 Total 5.694.790,98 2.687.275,70 3.072.003,25 1.132.133,38 0,65 0,65 0,65 Source: data presented by the Ministry of Health. 21 Table No. 3 NOTES TO THE PROJECT FINANCIAL STATEMENTS, IDA 6632-MD, IDA 6873-MD LIST OF EXPENDITURES TO THE DESIGNATED ACCOUNT DA-A CREDIT 6632-MD (Thousands of Euro) (1) Goods, works, non- consulting services, (2) Cash Transfers Application number consulting services, under Part 1.4 of the Total Training and Operating Project Costs for the Project Apl. 02 SOE-01 453.129 453.129 Apl. 07 SOE-02 849.355 849.355 Apl. 12 SOE-03 1.641.616 1.641.616 Apl. 16 SOE-04 1.399.799 1.399.799 Apl. 20 SOE-05 2.597.526 2.597.526 Apl. 23 SOE-06 1.870.176 1.870.176 Apl. 25 SOE-07 1.685.120 1.685.120 Apl. MF02 21.900.000 21.900.000 Apl. 27 SOE-08 2.557.871 2.557.871 Apl. 30 SOE-09 1.569.776 1.569.776 Apl. 32 SOE-10 1.557.210 1.557.210 Apl. 33 SOE-11 669.884 669.884 Apl. 34 SOE-12 523.777 523.777 Apl. 36 SOE-13 49.949 49.949 Apl. 37 SOE-14 44.905 44.905 Apl. 38 SOE-15 82.385 82.385 Apl. 39 SOE-16 64.601 64.601 Apl. 40 SOE-17 83.575 83.575 Apl. 42 SOE-19 505.433 505.433 Apl. 41A SOE-18 93.983 93.983 Apl. 43 SOE-20 165.260 165.260 Apl. 44 SOE-21 464.214 464.214 Apl. 45 SOE-22 237.935 237.935 22 Apl. 46 SOE-23 1.002.545 1.002.545 Apl. 47 SOE-24 856.750 856.750 Apl. 48 SOE-25 691.435 691.435 Apl. 49 SOE-26 160.463 160.463 Apl. 50 SOE-27 1.382.709 1.382.709 Apl. 51 SOE-28 390.329 390.329 Apl. 52 SOE-29 734.369 734.369 Apl. 53 SOE-30 405.838 405.838 Apl. 54 SOE-31 61.089 61.089 Apl. 55 SOE-32 33.267 33.267 Total IDA Credit 6632-MD 24.886.274 21.900.000 46.786.274 Source: data presented by the Ministry of Health. LIST OF EXPENDITURES TO THE DESIGNATED ACCOUNT DA-C CREDIT 6873-MD (Thousands of Euro) (1) Goods, works, non- consulting services, consulting services, Application number Total Operating Costs and Training under Part 1.5 of the Project Apl. AF02 SOE-01 79.862 79.862 Apl. AF03 SOE-02 35.411 35.411 Apl. AF04 SOE-03 62.194 62.194 Apl. AF05 SOE-04 366.633 366.633 Apl. AF06 SOE-05 308.252 308.252 Apl. AF07 SOE-06 737.980 737.980 Apl. AF08 SOE-07 286.354 286.354 Apl. AF09 SOE-08 427.074 427.074 Apl. AF10 SOE-09 1.864.504 1.864.504 Apl. 11 SOE-10 1.155.456 1.155.456 23 Apl. AF13 SOE-11 1.307.759 1.307.759 Apl. AF14 SOE-12 933.793 933.793 Apl. AF16 SOE-13 1.200.199 1.200.199 Apl. AF17 SOE-14 616.430 616.430 Apl. AF20 SOE-15 1.276.451 1.276.451 Apl. AF23 SOE-16 1.409.700 1.409.700 Apl. AF24 SOE-17 1.081.948 1.081.948 Apl. AF28/1 SOE-18 1.395.232 1.395.232 Apl. AF33 SOE -33 1.016.757 1.016.757 Total IDA Credit 6873-MD 15.561.989 15.561.989 Source: data presented by the Ministry of Health. Tabelul nr 4 Application List IDA 68730 (IDA) Application Paid Historical WB/Trans Equiv Paid in USD Date Value Date Ccy No Ccy of Equivalents Received Date Closed Borrower Beneficiary Appl Pymt Appl Doc Category Deducted Commitm Type Ccy Paid Amt Doc Amt Reference Name Amt Amt Summary Amount Direct 35 AF35 Agent economic Payment EUR 356.939,40 356.939,40 1 0,00 MDL 6.917.021,55 356.939,40 356.939,40 371.270,52 24.01.25 29.01.25 24.01.25 Direct 34 AF34 Agent economic Payment EUR 356.939,40 356.939,40 1 0,00 MDL 6.812.366,91 356.939,40 356.939,40 370.913,58 17.12.24 20.12.24 20.12.24 33 AF33 DA-C EUR 0,00 1.016.756,81 1 0,00 EUR 0,00 1.016.756,81 0,00 0,00 12.11.24 12.11.24 12.11.24 Direct 31 AF32 Agent economic Payment MDL 8.256.956,73 8.256.956,73 1 0,00 MDL 8.256.956,73 8.256.956,73 425.695,32 458.793,13 17.10.24 23.10.24 23.10.24 Direct 32 AF31 Agent economic Payment MDL 3.505.574,38 3.505.574,38 1 0,00 MDL 3.505.574,38 3.505.574,38 180.733,25 194.785,26 17.10.24 23.10.24 23.10.24 Agent economic Direct 29 AF30 Payment MDL 4.464.026,00 4.464.026,00 1 0,00 MDL 4.464.026,00 4.464.026,00 232.147,09 252.192,99 11.10.24 17.10.24 17.10.24 24 Agent economic Direct 28 AF29 Payment MDL 4.213.253,89 4.213.253,89 1 0,00 MDL 4.213.253,89 4.213.253,89 219.105,94 238.025,74 11.10.24 17.10.24 17.10.24 30 AF28/1 DA-C EUR 0,00 1.395.232,28 1 0,00 EUR 0,00 1.395.232,28 0,00 0,00 11.10.24 11.10.24 11.10.24 Agent economic Direct 27 AF27 Payment EUR 265.293,84 265.293,84 1 0,00 MDL 5.173.972,70 265.293,84 265.293,84 294.144,55 26.09.24 01.10.24 01.10.24 Agent economic Direct 25 AF25 Payment EUR 1.427.757,60 1.427.757,60 1 0,00 MDL 27.845.270,93 1.427.757,60 1.427.757,60 1.583.026,24 26.09.24 01.10.24 01.10.24 Agent economic Direct 26 AF26 Payment EUR 265.293,84 265.293,84 1 0,00 MDL 5.173.972,70 265.293,84 265.293,84 294.144,55 26.09.24 01.10.24 01.10.24 MF-TR CHISINAU- BUGETUL DE 24 AF24 STAT, MIN DA-C EUR 1.095.000,00 1.081.948,21 1 0,00 EUR 1.095.000,00 1.081.948,21 1.095.000,00 1.208.934,75 05.09.24 10.09.24 10.09.24 Direct 22 AF22 Agent economic Payment EUR 1.061.175,36 1.061.175,36 1 0,00 MDL 20.482.806,80 1.061.175,36 1.061.175,36 1.175.729,24 26.08.24 30.08.24 30.08.24 MF-TR CHISINAU- BUGETUL DE 23 AF23 STAT, MIN DA-C EUR 1.400.000,00 1.409.699,68 1 0,00 EUR 1.400.000,00 1.409.699,68 1.400.000,00 1.553.650,00 26.08.24 29.08.24 29.08.24 Direct 21 AF21 Agent economic Payment EUR 1.061.175,36 1.061.175,36 1 0,00 MDL 20.343.898,94 1.061.175,36 1.061.175,36 1.144.477,63 29.07.24 01.08.24 01.08.24 MF-TR CHISINAU- BUGETUL DE 20 AF20 STAT, MIN DA-C EUR 1.300.000,00 1.276.450,66 1 0,00 EUR 1.300.000,00 1.276.450,66 1.300.000,00 1.415.505,00 17.07.24 22.07.24 22.07.24 Direct 18 AF18 Agent economic Payment EUR 186.342,00 186.342,00 1 0,00 MDL 3.603.425,69 186.342,00 186.342,00 203.727,71 15.07.24 18.07.24 18.07.24 Direct 19 AF19 Agent economic Payment EUR 1.427.757,60 1.427.757,60 1 0,00 MDL 27.632.963,37 1.427.757,60 1.427.757,60 1.553.971,37 15.07.24 19.07.24 19.07.24 MF-TR CHISINAU- BUGETUL DE 17 AF17 STAT, MIN DA-C EUR 600.000,00 616.430,36 1 0,00 EUR 600.000,00 616.430,36 600.000,00 653.400,00 09.07.24 12.07.24 12.07.24 Direct 16 AF15 Agent economic Payment EUR 186.342,00 186.342,00 1 0,00 MDL 3.551.548,08 186.342,00 186.342,00 199.721,36 13.06.24 18.06.24 18.06.24 MF-TR CHISINAU- BUGETUL DE 15 AF16 STAT, MIN DA-C EUR 1.200.000,00 1.200.198,76 1 0,00 EUR 1.200.000,00 1.200.198,76 1.200.000,00 1.283.760,00 11.06.24 14.06.24 14.06.24 MF-TR CHISINAU- BUGETUL DE 14 AF14 STAT, MIN DA-C EUR 950.000,00 933.792,97 1 0,00 EUR 950.000,00 933.792,97 950.000,00 1.032.745,00 15.05.24 20.05.24 20.05.24 MF-TR CHISINAU- BUGETUL DE 13 AF13 STAT, MIN DA-C EUR 1.300.000,00 1.307.759,10 1 0,00 EUR 1.300.000,00 1.307.759,10 1.300.000,00 1.385.410,00 10.04.24 15.04.24 15.04.24 25 Direct 12 AF12 Agent economic Payment EUR 1.327.536,00 1.327.536,00 1 0,00 MDL 25.487.363,66 1.327.536,00 1.327.536,00 1.438.119,75 22.03.24 27.03.24 27.03.24 MF-TR CHISINAU- BUGETUL DE 11 11 STAT, MIN DA-C EUR 1.150.000,00 1.155.456,16 1 0,00 EUR 1.150.000,00 1.155.456,16 1.150.000,00 1.243.955,00 14.03.24 22.03.24 22.03.24 MF-TR CHISINAU- BUGETUL DE 10 AF10 STAT, MIN DA-C EUR 1.850.000,00 1.864.504,15 1 0,00 EUR 1.850.000,00 1.864.504,15 1.850.000,00 2.014.095,00 15.01.24 19.01.24 19.01.24 MF-TR CHISINAU- BUGETUL DE 9 AF09 STAT, MIN DA-C EUR 430.000,00 427.073,92 1 0,00 EUR 430.000,00 427.073,92 430.000,00 467.367,00 29.11.23 04.12.23 04.12.23 MF-TR CHISINAU- BUGETUL DE 8 AF08 STAT, MIN DA-C EUR 280.000,00 286.354,14 1 0,00 EUR 280.000,00 286.354,14 280.000,00 295.568,00 13.10.23 18.10.23 18.10.24 MF-TR CHISINAU- BUGETUL DE 7 AF07 STAT, MIN DA-C EUR 740.000,00 737.979,52 1 0,00 EUR 740.000,00 737.979,52 740.000,00 803.862,00 15.08.23 18.08.23 18.08.23 MF-TR CHISINAU- BUGETUL DE 6 AF06 STAT, MIN DA-C EUR 1.350.000,00 308.252,33 1 0,00 EUR 1.350.000,00 308.252,33 1.350.000,00 1.477.575,00 28.07.23 04.08.23 11.085.23 MF-TR CHISINAU- BUGETUL DE 5 AF05 STAT, MIN DA-C EUR 1.000.000,00 366.633,04 1 0,00 EUR 1.000.000,00 366.633,04 1.000.000,00 1.088.700,00 30.06.23 06.07.23 06.07.23 MF-TR CHISINAU- BUGETUL DE 4 AF04 STAT, MIN DA-C EUR 500.000,00 62.194,38 1 0,00 EUR 500.000,00 62.194,38 500.000,00 543.475,00 27.03.23 31.03.23 31.03.23 3 AF03 DA-C EUR 0,00 35.410,50 1 0,00 EUR 0,00 35.410,50 0,00 0,00 25.01.23 25.01.23 25.01.23 MF-TR CHISINAU- BUGETUL DE 2 AF02 STAT, MIN DA-C EUR 250.000,00 79.861,95 1 0,00 EUR 250.000,00 79.861,95 250.000,00 263.850,00 06.12.22 09.12.22 09.12.22 MF-TR CHISINAU- BUGETUL DE 1 AF01 STAT, MIN DA-C EUR 250.000,00 0,00 DA-C 0,00 EUR 250.000,00 0,00 250.000,00 251.850,00 06.09.22 09.09.22 09.09.22 0 AF28 DA-C EUR 1.232.447,60 0,00 1 0,00 0,00 0,00 0,00 0,00 04.10.24 Sursa: date prezentate de Ministerul Sănătății. 26 Application List IDA 6632 (IDA) WB/ Application Ccy Paid Histori USD Date Tran cal Equiva Receive s No Equiv lents d Paid in Ccy of Comm itm Borr Beneficiary Type Ccy Appl Pymt Appl Doc Cate Deducted Paid Amt Doc Amt owe Name Amt Amt gory Amount r Sum Ref mary ere nce Ran :RN0 0000 Refunds 0412 Applica 57 396 tion EUR -202,19 0,00 EUR -202,19 0,00 -202,19 -225,71 04.10.24 27.10.24 27.10.24 56 55 DA-A EUR 0,00 33.267,19 EUR 0,00 33.267,19 0,00 0,00 01.08.24 01.08.24 01.08.24 55 54 DA-A EUR 0,00 61.089,27 EUR 0,00 61.089,27 0,00 0,00 15.05.24 16.05.24 16.05.24 54 53 DA-A EUR 0,00 405.838,09 EUR 0,00 405.838,09 0,00 0,00 10.04.24 11.04.24 11.04.24 53 52 DA-A EUR 0,00 734.369,10 EUR 0,00 734.369,10 0,00 0,00 15.01.24 16.01.24 16.01.24 MF-TR CHISINAU- BUGETUL DE 52 51 STAT, MIN DA-A EUR 386.476,39 390.329,20 EUR 386.476,39 390.329,20 386.476,39 420.061,19 29.11.23 04.12.23 04.12.23 51 50 DA-A EUR 0,00 1.382.709,38 EUR 0,00 1.382.709,38 0,00 0,00 22.11.23 22.11.23 22.11.23 50 49 DA-A EUR 0,00 160.463,05 EUR 0,00 160.463,05 0,00 0,00 13.10.23 13.10.23 13.10.23 49 48 DA-A EUR 0,00 691.435,31 EUR 0,00 691.435,31 0,00 0,00 02.10.23 04.10.23 04.10.23 MF-TR CHISINAU- BUGETUL DE 48 47 STAT, MIN DA-A EUR 2.000.000,00 856.750,15 EUR 2.000.000,00 856.750,15 2.000.000,00 2.189.000,00 28.07.23 04.08.23 11.08.23 27 MF-TR CHISINAU- BUGETUL DE 47 46 STAT, MIN DA-A EUR 1.000.000,00 1.002.545,08 EUR 1.000.000,00 1.002.545,08 1.000.000,00 1.085.300,00 27.06.23 30.06.23 30.06.23 MF-TR CHISINAU- BUGETUL DE 46 45 STAT, MIN DA-A EUR 2.000.000,00 237.935,33 EUR 2.000.000,00 237.935,33 2.000.000,00 2.209.600,00 03.05.23 08.05.23 08.05.23 MF-TR CHISINAU- BUGETUL DE 45 44 STAT, MIN DA-A EUR 500.000,00 464.213,86 EUR 500.000,00 464.213,86 500.000,00 546.025,00 27.05.23 04.04.23 04.04.23 44 43 DA-A EUR 0,00 165.259,54 EUR 0,00 165.259,54 0,00 0,00 25.01.23 25.01.23 25.01.23 43 41A DA-A EUR 0,00 93.982,53 EUR 0,00 93.982,53 0,00 0,00 06.12.22 06.12.22 06.12.22 42 42 DA-A EUR 0,00 505.433,10 EUR 0,00 505.433,10 0,00 0,00 06.12.22 06.12.22 06.12.22 41 40 DA-A EUR 0,00 83.574,66 EUR 0,00 83.574,66 0,00 0,00 06.09.22 06.09.22 06.09.22 40 39 DA-A EUR 0,00 64.600,96 EUR 0,00 64.600,96 0,00 0,00 15.07.22 15.07.22 15.07.22 39 38 DA-A EUR 0,00 82.384,92 EUR 0,00 82.384,92 0,00 0,00 03.06.22 06.06.22 06.06.22 39 37 DA-A EUR 0,00 44.905,14 EUR 0,00 44.905,14 0,00 0,00 11.04.22 06.06.22 06.06.22 38 36 DA-A EUR 0,00 49.949,49 EUR 0,00 49.949,49 0,00 0,00 17.02.22 17.02.22 17.02.22 Direct Paymen 37 35 Agent economic t EUR 113.962,63 113.962,63 EUR 113.962,63 113.962,63 113.962,63 130.817,70 01.02.22 04.02.22 04.02.22 35 34 DA-A EUR 0,00 523.777,02 EUR 0,00 523.777,02 0,00 0,00 17.12.21 28.01.22 28.01.22 36 33 DA-A EUR 0,00 669.883,57 EUR 0,00 669.883,57 0,00 0,00 09.12.21 29.01.22 29.01.22 MF-TR CHISINAU- BUGETUL DE 34 32 STAT, MIN DA-A EUR 1.500.000,00 1.557.210,03 EUR 1.500.000,00 1.557.210,03 1.500.000,00 1.767.300,00 15.07.21 20.07.21 20.07.21 Direct Paymen 33 31 Agent economic t EUR 260.516,40 260.516,40 EUR 260.516,40 260.516,40 260.516,40 309.154,81 28.06.21 01.07.21 01.07.21 MF-TR CHISINAU- BUGETUL DE 32 30 STAT, MIN DA-A EUR 1.500.000,00 1.569.776,27 EUR 1.500.000,00 1.569.776,27 1.500.000,00 1.787.700,00 15.06.21 18.06.21 18.06.21 Direct Paymen 31 29 Agent economic t EUR 1.302.582,00 1.302.582,00 EUR 1.302.582,00 1.302.582,00 1.302.582,00 1.585.828,46 27.05.21 02.06.21 02.06.21 Direct Paymen 30 28 Agent economic t EUR 569.813,20 569.813,20 EUR 569.813,20 569.813,20 569.813,20 694.830,22 17.05.21 20.05.21 20.05.21 28 MF-TR CHISINAU- BUGETUL DE 29 27 STAT, MIN DA-A EUR 1.500.000,00 2.557.871,30 EUR 1.500.000,00 2.557.871,30 1.500.000,00 1.807.575,00 19.04.21 22.04.21 22.04.21 MINISTERUL MF0 FINANTELOR - Reimbu 28 2 TREZORERIA rsement EUR 21.900.000,00 21.900.000,00 EUR 21.900.000,00 21.900.000,00 21.900.000,00 26.042.385,00 05.04.21 13.04.21 13.04.21 Direct Paymen 27 26 Agent economic t EUR 781.549,20 781.549,20 EUR 781.549,20 781.549,20 781.549,20 927.073,66 01.04.21 04.04.21 08.04.21 MF-TR CHISINAU- BUGETUL DE 26 25 STAT, MIN DA-A EUR 1.500.000,00 1.685.119,92 EUR 1.500.000,00 1.685.119,92 1.500.000,00 1.784.700,00 16.03.21 19.03.21 19.03.21 Direct Paymen 25 24 Agent economic t EUR 65.129,10 65.129,10 EUR 65.129,10 65.129,10 65.129,10 77.760,89 15.03.21 18.03.21 18.03.21 24 23 DA-A EUR 0,00 1.870.175,89 EUR 0,00 1.870.175,89 0,00 0,00 09.02.21 09.02.21 09.02.21 Direct Paymen 23 22 Agent economic t EUR 521.032,80 521.032,80 EUR 521.032,80 521.032,80 521.032,80 630.527,84 22.01.21 28.01.21 28.01.21 Direct Paymen dolari dolari 22 21 Agent economic t SUA 334.404,00 334.404,00 SUA 334.404,00 334.404,00 276.093,13 336.212,41 19.01.21 22.01.21 22.01.21 MF-TR CHISINAU- BUGETUL DE 20 20 STAT, MIN DA-A EUR 3.000.000,00 2.597.525,55 EUR 3.000.000,00 2.597.525,55 3.000.000,00 3.673.200,00 17.12.20 22.12.20 22.12.20 Direct Paymen 21 19 Agent economic t EUR 325.645,50 325.645,50 EUR 325.645,50 325.645,50 325.645,50 398.720,35 11.12.20 22.12.20 22.12.20 Direct Paymen dolari dolari 19 18 Agent economic t SUA 167.202,00 167.202,00 SUA 167.202,00 167.202,00 137.975,94 166.806,01 07.12.20 10.12.20 10.12.20 MF-TR CHISINAU- BUGETUL DE 17 16 STAT, MIN DA-A EUR 3.000.000,00 1.399.798,63 EUR 3.000.000,00 1.399.798,63 3.000.000,00 3.596.400,00 23.11.20 30.11.20 30.11.20 Direct Paymen dolari dolari 30.11.20 18 17 Agent economic t SUA 55.734,00 55.734,00 SUA 55.734,00 55.734,00 46.911,38 56.237,36 23.11.20 20 30.11.20 Direct Paymen 16 15 Agent economic t EUR 341.887,92 341.887,92 EUR 341.887,92 341.887,92 341.887,92 406.402,17 04.11.20 09.11.20 09.11.20 Direct Paymen 15 13 Agent economic t EUR 113.962,64 113.962,64 EUR 113.962,64 113.962,64 113.962,64 133.769,35 22.10.20 28.10.20 28.10.20 29 Direct dolari dolari Paymen SUA SUA 12 14 Agent economic t 356.767,20 356.767,20 356.767,20 356.767,20 301.807,97 356.827,56 21.10.20 26.10.20 26.10.20 Direct dolari dolari Paymen SUA SUA 14 09 Agent economic t 97.750,80 97.750,80 97.750,80 97.750,80 82.692,50 97.767,34 20.10.20 26.10.20 26.10.20 13 12 DA-A EUR 0,00 1.641.616,15 EUR 0,00 1.641.616,15 0,00 0,00 19.10.20 21.10.20 21.10.20 Ran :RN0 0000 Refunds 0352 Applica 11 471 tion EUR -113.917,78 -113.917,78 EUR -113.917,78 -113.917,78 -113.917,78 -133.773,65 01.10.20 02.10.20 02.10.20 Direct dolari dolari Paymen SUA SUA 10 11 Agent economic t 441.468,60 441.468,60 441.468,60 441.468,60 377.259,10 439.299,36 22.09.20 25.09.20 25.09.20 Direct dolari dolari Paymen SUA SUA 9 10 Agent economic t 39.640,80 39.640,80 39.640,80 39.640,80 33.625,24 39.370,11 17.09.20 23.09.20 23.09.20 Direct Paymen 8 08 Agent economic t EUR 113.962,64 113.962,64 EUR 113.962,64 113.962,64 113.962,64 135.148,29 02.09.20 11.09.20 11.09.20 MF-TR CHISINAU- BUGETUL DE 7 07 STAT, MIN DA-A EUR 3.000.000,00 849.355,34 EUR 3.000.000,00 849.355,34 3.000.000,00 3.547.800,00 20.08.20 25.08.20 25.08.20 Direct dolari dolari Paymen SUA SUA 6 06 Agent economic t 149.400,00 149.400,00 149.400,00 149.400,00 126.139,82 149.248,64 19.08.20 24.08.20 24.08.20 Direct dolari dolari Paymen SUA SUA 5 05 Agent economic t 220.734,40 220.734,40 220.734,40 220.734,40 187.619,55 221.569,31 11.08.20 14.08.20 14.08.20 Direct dolari dolari Paymen SUA SUA 3 03 Agent economic t 73.578,00 73.578,00 73.578,00 73.578,00 62.571,65 74.106,73 03.08.20 06.08.20 06.08.20 Direct dolari dolari Paymen SUA SUA 4 04 Agent economic t 99.600,00 99.600,00 99.600,00 99.600,00 84.701,08 100.315,72 31.07.20 06.08.20 06.08.20 MF-TR CHISINAU- BUGETUL DE 2 02 STAT, MIN DA-A EUR 3.000.000,00 453.128,61 EUR 3.000.000,00 453.128,61 3.000.000,00 3.435.600,00 15.07.20 20.07.20 20.07.20 MF-TR CHISINAU- BUGETUL DE 1 01 STAT, MIN DA-A EUR 1.000.000,00 0,00 EUR 1.000.000,00 0,00 1.000.000,00 1.121.400,00 17.06.20 22.06.20 22.06.20 MF0 Reimbu 0 1 rsement EUR 21.900.000,00 0,00 0,00 0,00 0,00 0,00 05.04.21 30 0 41 DA-A EUR 0,00 0,00 0,00 0,00 0,00 0,00 24.10.22 Source: data presented by the Ministry of Health. 31 Annex No. 2 Information on budget execution in 2020 for the Ministry of Health Executed Initially Specified Actual during the TOTAL TOTAL approved plan per income / management Receivables Debts Indicator name per year year expenses period (thousands (thousands (thousands (thousands (thousands (thousands of lei) of lei) of lei) of lei) of lei) of lei) 1 2 3 4 5 6 7 I. VENITURI, TOTAL - - - 36,08 - - Venituri de la active intrate cu titlu - - - 36,08 - - gratuit II. CHELTUIELI, TOTAL - 6.600,00 878,99 160.808,16 - - Formare profesionala - 1000,00 - - - - Cheltuieli privind utilizarea materialelor de uz gospodăresc si - - - 9,69 - - rechizitelor de birou Deplasări de serviciu peste hotare - 100,00 - - - - Servicii editoriale - 500,00 - - - - Servicii bancare - 0,88 0,88 0,88 - - Servicii poștale si distribuirea - 10,00 7,52 7,52 - - drepturilor sociale Servicii neatribuite altor alineate - 4.989,12 870,58 870,58 - - Cheltuieli privind uzura mașinilor si - - - 8,08 - - utilajelor Cheltuieli privind uzura uneltelor si sculelor, inventarului de producere - - - 0,47 - - si gospodăresc Cheltuieli privind transmiterea - - - 159.910,93 - - activelor cu titlu gratuit - - Sold operațional (3=1-2) - - 878,99 - - 6.600,00 160.772,08 III. ACTIVE NEFINANCIARE - 416.001,40 191.124,04 - 31.119,05 - Procurarea mașinilor si utilajelor - 179.977,48 107.788,53 - 21.304,93 - Procurarea mijloacelor de transport - 30.000,00 10.563,58 - 9.270,71 - Procurarea uneltelor si sculelor, - 22,42 22,42 - - - inventarului Procurarea produselor alimentare - 1,40 - - - - Procurarea medicamentelor și - 124.999,90 43.379,73 - 543,41 - materialelor sanitare Procurarea materialelor de uz - 1.000,10 26,26 - - gospodăresc si rechizitelor Procurarea accesoriilor de pat, - 80.000,10 29.343,52 - - îmbrăcăminte, încălțăminte SOLD BUGETAR - - - - 192.003,03 - - (DEFICIT/EXCEDENT) 422.601,40 160.772,08 IV. ACTIVE FINANCIARE - - 5.943,06 - - - Diferența de curs pozitiva - - 1.6954,79 - - - Diferența de curs negativa - - - 11.011,73 - - - V. DATORII - 422.601,40 306.371,54 - - - Primirea împrumut externe p/u - 422.601,40 306.371,54 - - - proiect finanțate din surse externe - Modificarea soldului - - 120.311,57 - - 160.772,08 Soldul la începutul perioadei de - - - - - - gestiune Corectarea soldului la începutul - - - - - - perioadei de gestiune Soldul la sfârșitul perioadei de - - - - 120.311,57 - - gestiune 160.772,08 Source: F047 reports submitted by the Ministry of Health and the Ministry of Finance. Information on budget execution in 2021 for the Ministry of Health Executed Initially Specified Actual during the TOTAL TOTAL approved plan per income / management Receivables Debts Indicator name per year year expenses period (thousands (thousands (thousands (thousands (thousands (thousands of lei) of lei) of lei) of lei) of lei) of lei) 1 2 3 4 5 6 7 I. VENITURI, TOTAL - - - - - - Venituri de la active intrate cu titlu - - - - - - gratuit II. CHELTUIELI, TOTAL - 5.620,50 3.626,17 12.821,31 - - Servicii informaționale - 18,00 18,00 18,00 - - Servicii de transport - 29,50 - - - - Servicii editoriale - 4,00 - - - - Servicii poștale si curierat - 12,35 - - - - Servicii neatribuite altor alineate - 5.556,65 3.608,17 3.604,81 - - Cheltuieli privind utilizarea materialelor de uz gospodăresc si - - - 31,52 - - rechizitelor de birou Cheltuieli privind uzura mașinilor si - - - 36,15 - - utilajelor Cheltuieli privind uzura uneltelor si sculelor, inventarului de producere - - - 5,60 - - si gospodăresc Amortizarea activelor nemateriale - - - 8,64 - - Cheltuieli privind transmiterea - - - 9.116,59 - - activelor cu titlu gratuit - - - - 3.626,17 - - Sold operațional (3=1-2) 5.620,50 12.821,31 III. ACTIVE NEFINANCIARE - 34.090,60 9.410,66 - - 2.471,42 Reparații capitale ale clădirilor - 4968,90 - - - - Procurarea mașinilor si utilajelor - 10.975,70 430,85 - - - Procurarea mijloacelor de transport - 2.642,90 - - - 2.471,42 Procurarea produselor alimentare - 2,00 - - - - Procurarea medicamentelor și - 15.413,30 8.967,21 - - - materialelor sanitare Procurarea materialelor de uz - 87,80 12,59 - - - gospodăresc si rechizitelor SOLD BUGETAR - - - - 13.036,83 - - (DEFICIT/EXCEDENT) 39.711,11 12.821,31 IV. ACTIVE FINANCIARE - - - 1.745,22 - - - Diferența de curs pozitiva - - 5.153,65 - - - Diferența de curs negativa - - - 6.898,87 - - - V. DATORII - - - - - - - - Modificarea soldului - - 14.782,05 - - 39.711,10 12.821,31 Soldul la începutul perioadei de - - - - - - gestiune Corectarea soldului la începutul - 70.281,10 68.779,63 66.239,79 - - perioadei de gestiune Soldul la sfârșitul perioadei de - - - 53.997,58 53.418,49 - - gestiune 30.570,00 Source: F047 reports submitted by the Ministry of Health and the Ministry of Finance. Information on budget execution in 2021 for MSMPS (currently: Ministry of Health) Initially Executed Specified Actual TOTAL approve during the TOTAL plan per income / Receivab d per managem Debts Indicator name year expenses les year ent period (thousan (thousan (thousan (thousan (thousan (thousand ds of lei) ds of lei) ds of lei) ds of lei) ds of lei) s of lei) 1 2 3 4 5 6 7 I. VENITURI, TOTAL - - - - - - Venituri de la active intrate cu titlu gratuit - - - - - - 33 292.468,4 2.420,00 3.502,20 3.502,09 - - II. CHELTUIELI, TOTAL 5 Servicii informaționale - 18,00 18,00 18,00 - - Servicii de transport - 837,13 837,09 837,09 - - Formare profesionala 200,00 - - - - - Deplasări de serviciu peste hotare 100,00 - - - - - Servicii editoriale 100,00 - - - - - Servicii poștale si curierat 20,00 7,60 7,64 7,64 - - Servicii neatribuite altor alineate 2.000,00 2.639,43 2.639,35 2.642,72 - - Cheltuieli privind transmiterea activelor cu 288.962,99 - - titlu gratuit 292.468,4 -2.420 -3.502,00 -3.502,09 - - Sold operațional (3=1-2) 5 III. ACTIVE NEFINANCIARE 188.580,00 255.286,70 255.286,57 - - - Reparații capitale ale clădirilor 20.000,00 0,01 - - - - Procurarea mașinilor si utilajelor 80.000,00 185.024,30 185.024,28 - - - Procurarea mijloacelor de transport 30.000,00 12.357,10 12.357,08 - - - Procurarea activelor nemateriale - 31,09 31,09 - - - Procurarea produselor alimentare 2,00 - - - - - Procurarea medicamentelor și materialelor 40.000,00 57.862,00 57.861,99 - - - sanitare Procurarea materialelor de uz gospodăresc și 100,00 12,20 12,11 - - rechizitelor Procurarea accesoriilor de pat, îmbrăcăminte, 18.478,00 - - - - - încălțăminte - SOLD BUGETAR (DEFICIT/EXCEDENT) 191.000,00 - 258.788,66 292.468,45 - - 258.788,90 IV. ACTIVE FINANCIARE - - - 1501,67 - - - Diferența de curs pozitiva - - 19.009,23 - - - - Diferența de curs negativa - - - - - 20.510,90 V. DATORII 191.000,00 208.758,40 208.758,39 - - Primirea împrumut externe p/u proiect 191.000,00 208.758,40 208.758,39 - - financiar surse externe - - 292.468,4 Modificarea soldului - - - 50.030,50 51.531,94 5 151.542,5 Soldul la începutul perioadei de gestiune - 120.311,60 120.311,57 - - 1 - Corectarea soldului la începutul perioadei - - - 66.330,7 - - de gestiune 70.281,10 68.779,63 9 Soldul la sfârșitul perioadei de gestiune - - - 207.256,72 Source: F047 reports submitted by the Ministry of Health and the Ministry of Finance. Information on budget execution in 2022 for the Ministry of Health Executed Initially Specified Actual during the TOTAL TOTAL approved plan per income / management Receivables Debts Indicator name per year year expenses period (thousands (thousands (thousands (thousands (thousands (thousands of lei) of lei) of lei) of lei) of lei) of lei) 1 2 3 4 5 6 7 I. VENITURI, TOTAL - - - 4.911,64 - - Venituri de la active intrate cu - - - 4.911,64 - - titlu gratuit II. CHELTUIELI, TOTAL 22.073,90 22.073,90 8.066,65 13.928,49 - - Servicii informaționale 49,80 89,80 73,30 73,30 - - Servicii de transport 49,80 49,80 11,24 11,24 - - Deplasări de serviciu peste hotare 99,60 99,60 - - - - Servicii editoriale 100,00 100,00 - - - - Servicii poștale si curierat 20,00 20,00 - - - - Servicii neatribuite altor alineate 21.754,70 21.714,70 7.982,10 7.982,10 - - 34 Cheltuieli privind utilizarea materialelor de uz gospodăresc si 2.000,00 2.639,43 2.639,35 131,21 - - rechizitelor de birou Cheltuieli privind utilizarea altor - - - 8,36 - - materiale Cheltuieli privind uzura 38,75 mașinilor si utilajelor Cheltuieli privind uzura uneltelor si sculelor, inventarului de 5,60 producere si gospodăresc Amortizarea activelor 13,74 nemateriale Cheltuieli privind transmiterea 5.664,19 activelor cu titlu gratuit Sold operațional (3=1-2) - 22.073,90 - 22.073,90 - 8.066,65 - 9.016,85 - - III. ACTIVE 122.251,70 122.251,70 14.642,26 - 8.994,15 - NEFINANCIARE Reparații capitale ale clădirilor 6.6601,20 6.6601,20 12.144,35 - 8.994,15 - Procurarea mașinilor si utilajelor 33.300,70 30.983,30 - - - - Procurarea mijloacelor de - 2.317,39 2.317,39 - - - transport Procurarea activelor nemateriale 49,80 49,80 13,49 - - - Procurarea medicamentelor și 22.200,40 22.050,40 - - - - materialelor sanitare Procurarea materialelor de uz 99,60 239,60 158,66 - - - gospodăresc si rechizitelor Procurarea altor materiale - 10,00 8,36 - - - - - - - SOLD BUGETAR 144.325,60 144.325,60 - 22.708,91 - 9.016,85 - - (DEFICIT/EXCEDENT) IV. ACTIVE FINANCIARE - - - 38,78 - - - Diferența de curs pozitiva - - 29.494,23 - - - Diferența de curs negativa - - -29.533,00 - - - V. DATORII 144.325,60 144.325,60 2.317,39 - - Primirea împrumut externe p/u proiect finanțate din surse 144.325,60 144.325,60 2.317,39 - - externe Modificarea soldului - - -20.430,29 -9.015,85 - - Soldul la începutul perioadei de 30.570,00 53.997,60 53.997,58 51.673,27 - - gestiune Corectarea soldului la - - - 154,02 - - începutul perioadei de gestiune Soldul la sfârșitul perioadei de - 30.570,00 - 53.997,60 -3.3567,29 42.810,44 gestiune Source: F047 reports submitted by the Ministry of Health and the Ministry of Finance. Information on budget execution in 2023 for the Ministry of Health Executed Initially Specified Actual during the TOTAL TOTAL approved plan per income / management Receivables Debts Indicator name per year year expenses period (thousands (thousands (thousands (thousands (thousands (thousands of lei) of lei) of lei) of lei) of lei) of lei) 1 2 3 4 5 6 7 I. VENITURI, TOTAL - - - - - - II. CHELTUIELI, TOTAL 4.784,40 4.784,40 3.230,26 131.503,77 - - Cheltuieli privind utilizarea - - - 29,58 - - materialelor de uz gospodăresc Servicii informaționale - 56,00 56,00 56,00 - - Servicii de transport - 40,00 35,75 35,75 - - Deplasări de serviciu peste - 7,90 7,81 7,81 - - hotare Servicii neatribuite altor 4.784,40 4.680,50 3.130,71 31.130,71 - - alineate Cheltuieli privind uzura - - - 27,54 - - mașinilor si utilajelor Cheltuieli privind uzura - - - 4,41 - - uneltelor si sculelor 35 Cheltuieli privind amortizarea - - - 14,86 - - activelor Cheltuieli privind transmiterea - - - 6,86 activelor cu titlul gratuit Alte cheltuieli ale instituțiilor - - - 128.190,25 bugetare Sold operațional (3=1-2) - 4.784,40 - 4.784,40 - 3.230,26 - 131.503,77 - - III. ACTIVE 98.897,60 148.897,60 134.282,95 - 520,52 3.676,46 NEFINANCIARE Reparații capitale ale clădirilor 78.967,60 128.967,60 114.462,65 - 520,52 3.767,46 Procurarea mașinilor si 19.880,00 19.880,00 19.786,96 - - - utilajelor Procurarea materialelor de uz 50,00 50,00 33,33 - - - gospodăresc si rechizitelor SOLD BUGETAR - 103.682,00 - 153.682,00 - 137.513,21 - 131.503,77 - - (DEFICIT/EXCEDENT) IV. ACTIVE FINANCIARE - - - 1.919,33 - - - Diferența de curs pozitiva - - 15.349,75 - - - Diferența de curs negativa - - - 17.269,08 - - - V. DATORII 52.838,40 120.114,70 115.551,64 - - Primirea împrumut externe p/u proiect finanțate din surse 52.838,40 120.114,70 115.551,64 - - externe Modificarea soldului - 50.843,60 - 33.567,30 - 23.880,89 - 131.503,76 - - Soldul la începutul perioadei 53.997,60 33.567,30 33.567,29 45.089,06 - - de gestiune Corectarea soldului la începutul perioadei de - - - - 0,20 - - gestiune Soldul la sfârșitul perioadei - 3.154,00 - - 9.686,39 - 86.414,88 de gestiune Source: F047 reports submitted by the Ministry of Health and the Ministry of Finance. . Information on budget execution in 2024 for the Ministry of Health Executed Initially Specified during the Actual income TOTAL TOTAL approved plan per management / expenses Receivables Debts Indicator name per year year period (thousands of (thousands (thousands (thousands (thousands (thousands lei) of lei) of lei) of lei) of lei) of lei) 1 2 3 4 5 6 7 I. VENITURI, TOTAL - - - - - - II. CHELTUIELI, TOTAL 3.154,4 1.490,0 982,97 420.875,24 - - Servicii de transport 40,00 50,00 46,79 46,79 - - Cheltuieli privind utilizarea - - - 8,10 - - materialelor de uz gospodăresc Servicii neatribuite altor alineate, precum și cheltuielile 3.114,40 pentru audit intern prin asociere sau pe bază de contract Servicii neatribuite altor - 1.220,0 806,99 806,99 - - alineate Servicii neatribuite altor - 794,00 648,76 648,76 - - alineate Alte cheltuieli in baza de - 220,0 129,18 129,18 - - contracte cu PF Cheltuieli privind transmiterea activelor cu titlu gratuit din - 275.672,29 cadrul sistemului bugetar Alte cheltuieli ale instituțiilor - - - 144.211,88 - - bugetare Sold operațional (3=1-2) - 3.154,40 - 1.490,0 - 982,97 - 420.875,24 - - III. ACTIVE 289.520,40 395.225,0 385.366,08 - - 6.942,69 NEFINANCIARE Reparații capitale ale clădirilor 146.203,30 241.886,0 239.159,12 - - - Procurarea mașinilor și 143.267,10 153.318,99 146.191,85 6.942,69 utilajelor 36 Procurarea materialelor de uz 50,00 20,00 15,38 - - - gospodăresc si rechizitelor SOLD BUGETAR - 292.674,80 -396.715,0 -386.349,05 - 420.875,24 - - (DEFICIT/EXCEDENT) IV. ACTIVE FINANCIARE - - 434,74 - - - Diferența de curs pozitiva - - 8.329,40 - - - Diferența de curs negativa - - - 7.894,66 - - - V. DATORII 11408,40 11408,40 - - - Primirea împrumut externe p/u proiect finanțate din surse 292.674,80 384.486,20 373.685,54 - - externe Modificarea soldului - - - 12.228,77 - 420.875,24 - - Soldul la începutul perioadei - - 12.228,77 74.561,18 - - de gestiune Corectarea soldului la începutul perioadei de - - -1,43 130,32 - - gestiune Soldul la sfârșitul perioadei - - - -346.183,74 de gestiune Source: F047 reports submitted by the Ministry of Health and the Ministry of Finance. 37 Annex No. 3 DIRECT PAYMENTS IDA CREDIT 6632-MD ( Mii Euro) (1) Goods, works, non- (2) Cash consulting services, Transfers under Application number consulting services, Total Part 1.4 of the Training and Operating Project Costs for the Project Apl. 04 84.701 84.701 Apl. 03 62.572 62.572 Apl. 05 187.620 187.620 Apl. 06 126.140 126.140 Apl. 08 113.963 113.963 Apl. 10 33.625 33.625 Apl. 11 377.259 377.259 Apl. RN000000352471 -113.917 -113.917 Apl. 09 82.693 82.693 Apl. 14 301.808 301.808 Apl. 13 113.963 113.963 Apl. 15 341.888 341.888 Apl. 17 46.911 46.911 Apl. 18 137.976 137.976 Apl. 19 325.646 325.646 Apl. 21 276.093 276.093 Apl. 22 521.033 521.033 Apl. 24 65.129 65.129 Apl. 26 781.549 781.549 Apl. 28 569.813 569.813 Apl. 29 1.302.582 1.302.582 Apl. 31 260.516 260.516 Apl. 35 113.963 113.963 Total IDA Credit 6632-MD 6.113.524 - 6.113.524 Source: data presented by the Ministry of Health. DIRECT PAYMENTS AID CREDIT 6873-MD (((Thousands of Euro) (1) Goods, works, non-consulting services, consulting services, Application number Total Operating Costs and Training under Part 1.5 of the Project Apl. AF12 1.327.536 1.327.536 Apl. AF15 186.342 186.342 Apl. AF19 1.427.758 1.427.758 Apl. AF18 186.342 186.342 Apl. AF21 1.061.175 1.061.175 Apl. AF22 1.061.175 1.061.175 Apl. AF26 265.294 265.294 Apl. AF25 1.427.758 1.427.758 Apl. AF27 265.294 265.294 Apl. AF29 219.106 219.106 Apl. AF30 232.147 232.147 Apl. AF31 180.733 180.733 Apl. AF32 425.695 425.695 Apl. AF 34 356.939 356.939 Apl. AF 35 356.939 356.939 Total IDA Credit 6873-MD 8.980.234 8.980.234 Source: data presented by the Ministry of Health. 39 Annex No. 4 Distribution of medical devices and diagnostic materials 10 L, SZ-T Jiangsu materials respiration with Perfusor Compact Plus pump respiration (ventilators for adults ICU lung ventilator, Mobile X Ray Model: Medical devices for DE laboratory Oxygen Concentrators and Laboratory equipment ref.N8717030 B.Braun reagents and test kits) Angiography systems Newport-Medtronic, Electrocardiographs Manufacturer: IBIS Intensive care bed Patient monitors Laparoscopy set E360T, CSP renovation ICU renovation Beneficiary name and children) Public medical and Ambulances Shuansheng compressor accessories Diagnostic health institution (including Artificial artificial syringe devices simple USA, ANSP 485554,00 4076349,00 6 IMSP Dispensarul Republican de 2 1 1 2 6 1 Narcologie IMSP Spitalul Dermatologie și 2 1 2 2 15 1 Maladii Comunicabile IMSP IFP „Chiril 6 1 4 6 8 15 Draganiuc” IMSP Spitalul de Stat 3 1 4 3 6 10 IMSP Institutul de 3 2 Neurologie IMSP Institutul de 2 3 2 2 2 Cardiologie IMSP SCBI „Toma 3 1 3 4 15 1 Ciorbă” IMSP SCR „Timofei 16 3 23 16 102 32 1 1 1 Moșneaga” IMSP IMC, inclusiv Clinica „Emilian 10 2 11 12 32 2 1 Coțaga” IMSP Spitalul Clinic 3 1 2 3 6 15 1 al MS IMSP Institutul de 28 8 46 28 2 176 20 7 8 3 1 1 Medicină Urgentă IMSP Spitalul Raional 7 2 10 6 26 10 2 1 Bălți IMSP Spitalul Raional 2 1 2 5 Anenii Noi IMSP Spitalul Raional 1 1 Basarabeasca IMSP Spitalul Raional 2 1 2 2 Briceni IMSP Spitalul Raional 3 1 4 3 15 2 1 1 Cahul IMSP Spitalul Raional 2 1 2 2 Cantemir IMSP Spitalul Raional 3 1 3 8 Ceadâr-Lunga IMSP Spitalul Raional 3 3 15 2 Cimișlia IMSP Spitalul Raional 3 1 4 3 4 Comrat IMSP Spitalul Raional 1 4 18 3 Căușeni IMSP Spitalul Raional 3 1 4 3 6 2 Criuleni IMSP Spitalul Raional 1 12 2 Călărași IMSP Spitalul Raional 2 1 2 2 Drochia IMSP Spitalul Raional 2 2 2 Dondușeni IMSP Spitalul Raional 2 2 2 1 Ialoveni IMSP Spitalul Raional 2 1 2 2 Fălești IMSP Spitalul Raional 6 1 4 6 6 10 Florești IMSP Spitalul Raional 2 2 2 Glodeni IMSP Spitalul Raional 3 1 4 3 10 15 1 Edineț IMSP Spitalul Raional 3 1 4 3 10 2 1 Hâncești IMSP Spitalul Raional 2 2 2 Leova IMSP Spitalul Raional 2 1 2 6 2 Ocnița 41 IMSP Spitalul Raional 3 1 4 3 4 10 Orhei IMSP Spitalul Raional 2 1 2 6 2 Nisporeni IMSP Spitalul Raional 3 1 4 3 4 2 Ungheni IMSP Spitalul Raional 2 1 2 2 Sângerei IMSP Spitalul Raional 2 1 2 2 Strășeni IMSP Spitalul Raional 2 1 2 2 Ștefan Vodă IMSP Spitalul Raional 2 1 2 2 Șoldănești IMSP Spitalul Raional 2 1 2 2 Rezina IMSP Spitalul Raional 2 1 2 2 Râșcani IMSP Spitalul Raional 3 1 4 3 10 3 1 Soroca IMSP Spitalul Raional 2 2 2 Taraclia IMSP Spitalul Raional 2 1 2 2 Telenești IMSP Spitalul Raional 2 2 4 Vulcănești IMSP Spitalul de 5 1 5 6 5 Psihiatrie Chișinău IMSP Spitalul de 3 1 1 3 12 5 Psihiatrie Bălți IMSP SCM de Boli 2 2 5 7 Contagioase Copii IMSP Maternitatea 2 1 2 7 Municipală nr.2 IMSP Institutul 1 3 4 2 Oncologic IMSP Spitalul Clinic Municipal „Sf. 4 3 6 4 14 40 2 Arhanghel Mihail” IMSP Spitalul Clinic 6 1 6 6 17 50 1 2 Municipal nr.1 42 IMSP Spitalul Clinic Municipal de Copii 4 2 nr.1 IMSP SCMC 1 1 2 14 2 1 „Valentin Ignatenco” IMSP Institutul de Neurologie și 3 Neurochirurgie IMSP SC de Traumatologie și 1 6 Ortopedie IMSP SCM „Sf. 12 3 18 12 42 30 1 Treime” Total quantity 200 42 200 200 2 600 400 6 20 8 4 2 11 485554,00 4076349,00 6 Device value (million 9,71 1,67 69,50 2,74 0,59 8,98 4,09 4,32 7,24 21,63 7,87 32,64 192,08 58,83 70,25 241,64 lei) Source: data presented by the Ministry of Health. 43 Annex No. 5 Repair of intensive care units Final contract Initial Amendment Amendment Amendment Amendment value contract IMSP (million lei) value amount amount amount amount (million lei) date (million date (million date (million date (million lei) lei) lei) lei) IMSP Spitalul Nr. 1 „Gheorghe 15,34 08.08.23 1,03 27.09.23 0,37 16,74 Paladi” IMSP Spitalul Clinic Municipal 5,67 14.10.23 0,72 20.12.23 (0,30) 6,09 pentru Copii „Valentin Ignatenco” IMSP Spitalul Clinic din Bălți 20,45 21.04.23 1,31 04.05.23 0,27 18.07.23 0,06 27.09.23 0,28 22,37 IMSP Institutul de Medicină 14,35 21.04. 23 1,36 04.05. 23 0,20 27.09.23 (0,07) 15,84 Urgentă IMSP Spitalul Raional din Soroca 15,7 21.04. 23 1,01 14.09. 23 0,71 17,42 „A. Prisacari” IMSP Spitalul Clinic Republican 13,67 04.05.23 0,45 30.08. 23 1,01 14.09.23 (0,21) 14,92 „Timofei Moșneaga” IMSP Spitalul Raional din 12,81 20.06.23 (0,09) 30.08.23 0,29 28.12.23 (0,13) 12,88 Hâncești Total 97,99 5,79 2,55 -0,34 0,28 106,26 Source: data presented by the Ministry of Health. 44 Annex No. 6 Cash transfers. Statement of Expenditure (SOE). Payments made during the period 01.01.2020 - 31.01.2020, IDA 6632-MD Beneficiary name Currency and total Currency and Amount paid amount Cash amount from designated account Transfer, MDL Designated account, Euro BALTI 5.951.792 306.395 BRICENI 21.253.090 1.093.420 DUBASARI (COCIERI) 3.074.621 158.213 DONDUSENI 16.290.385 838.051 EDINET 11.406.765 586.895 CAHUL 9.294.489 478.285 CALARASI 9.613.243 494.765 CAUSENI 4.486.110 230.634 COMRAT 10.802.734 555.925 HINCESTI 15.666.155 806.174 SINGEREI 15.419.205 793.283 LEOVA 6.715.809 345.638 ANENI INOI 7.814.720 402.182 ORHEI 16.782.465 863.889 REZINA 9.880.637 508.468 RISCANI 4.995.898 257.049 SOROCA 21.362.466 1.099.113 STRASENI 10.238.681 526.784 STEFAN VODA 8.677.663 446.438 UNGHENI 25.166.023 1.295.055 FALESTI 17.905.869 921.112 FLORESTI 21.049.911 1.082.884 CEADIR-LUNGA 11.062.827 569.283 CIMISLIA 3.502.733 180.235 GLODENI 11.711.560 602.470 DROCHIA 10.453.861 537.695 CRIULENI 7.661.976 394.272 NISPORENI 28.223.056 1.452.825 TELENESTI 14.965.815 770.245 OCNITA 24.066.523 1.238.462 CANTEMIR 10.019.077 515.604 IALOVENI 6.332.922 325.922 BASARABEASCA 2.877.134 148.001 TARACLIA 6.861.643 352.985 ȘOLDĂNEȘTI 13.541.379 696.933 VULCANESTI 2.550.139 131.206 CHISINAU CENTRU 1.571.223 80.870 CHISINAU RISCANI 3.520.125 181.138 CHISINAU BUIUCANI 2.547.205 131.089 CHISINAU BOTANICA 3.542.484 182.297 CHISINAU CIOCANA 2.538.208 130.633 Total 441.398.621 22.712.820 Source: data presented by the Ministry of Health. 46