The Slovak Republic has been implementing development cooperation in Moldova since 2009 to support a stable effective democratic state, and to improve living conditions of its people. Moldova currently represents for Slovakia one of its territorial priorities of development cooperation. The framework terms for cooperation are regulated by the current Strategy of the Slovak Republic for Development Cooperation with the Republic of Moldova for the Years 2021 – 2023, that sets out three sectoral priorities:

  • Sharing transformational experiences in support of building a stable and democratic Moldova;
  • Streamlining the water and other natural resources management, waste management and environmental protection to improve the quality of life and health of the population;
  • Introducing innovations to improve the performance of the business sector.

The Ministry of Finance of the Slovak Republic launched its work in Moldova pursuant to the Memorandum of Cooperation signed by the Ministers of Finance of the two countries in 2011. Since then, the Public Finance for Development programme has been implemented in Moldova.

FOCUS OF ACTIVITIES: Development activities in Moldova focus on improving public finance management. The cooperation focuses on strengthening capacity in ​​budgetary and fiscal policy. Technical assistance is provided in line with Moldova’s national reform plans reaching with an overlay into public finance management, and in line with the development goals of the Slovak Republic within good governance and civil society development.

I. Budget Reform and Programme-Based Budgeting

Moldova set an objective to improve budgetary and fiscal policy to achieve efficiency, transparency and accountability in public financial resource usage. Improving of a local public finances system and ensuring the financial autonomy of local self-governments were, among other things, an integral part of national reform strategies and programs in the period from 2009 to 2013. Following these activities, the Ministry of Finance of Moldova adopted the concept of program-based budgeting, which is also grounded in law. Consequently, since 2014, public institutions are obliged to prepare a draft medium-term budgetary framework and report on budget expenditures, including results achieved by programmes a particular institution.

In the Public Finance for Development Programme framework, the Ministry of Finance of Moldova has received government-wide support with the performance-linked programme-based budgeting implementation. The programme provided Moldova with technical assistance in preparation and setting up of the programme-based budgeting.


  • A practical guide for local public authorities on PBB implementation.
  • Examples of good and bad practices in setting up goals, objectives and performance indicators in programme budgeting for central and local public authorities.
  • Setting out of Moldova’s sub-national fiscal rules with the aim to strengthen fiscal management, and promote fiscal discipline and sustainability in the decentralized Moldovan government.
  • Improvement of Moldova´s Ministry of Finance PBB monitoring and evaluation methodology.
  • Slovak experts helped design the comprehensive capacity development plan during the 2016-2020 period, listing necessary actions to introduce the PBB system nationwide.
  • Technical assistance supported the PBB expansion strategy of Moldova´s Ministry of Finance with various capacity development activities, including training system design (curricula, training materials), training of trainers at the central and local government level (with over 120 trained), and delivering high-level workshops for decision-makers (ministers, deputy ministers, parliamentary commission, state chancellery).
  • The PBB training programme was developed in 2012, and updated in 2016 based on the results of PBB capacity assessment and training-needs analysis.
  • A training package for monitoring and evaluation of programme budgets was developed in 2016 for central and local public authorities which covered performance monitoring and reporting, use of performance data, and introduction of the evaluation concept.
  • Trainings of trainers on monitoring and evaluation of programme budgets were organized.

II. Capacity building in the implementation of the public expenditure review

In 2017 – 2021, the International Monetary Fund (IMF) implemented technical assistance programme in Moldova, with the aim to:

a) Strengthen institutions for the introduction of a regular public spending review;

b) Address the fiscal risks of state-owned enterprises, local governments, expenditures and growing external debt;

c) Address the implementation of structural reforms.

Under this programme, the Ministry of Finance of the Slovak Republic and UNDP worked with the IMF to strengthen the capacity of budget analysts and implement the spending reviews, based on knowledge of Moldovan budgetary practice (Slovakia has been working with Moldovan budgeters on their reform and programme budgeting since 2011), as well as budgeting and spending reviews. In the years 2018 – 2021, Slovak experts significantly contributed to the preparation of the first revision reports at the Ministry of Education, Culture and Research and at the Ministry of Agriculture, Regional Development and the Environment.


  • Strengthening the capacity of the Ministry of Finance and line ministries in the national budget spending reviews (project implemented in cooperation with the IMF):
    • practical trainings and analyst trainings of the Ministry of Finance and the Ministry of Education were held (2019) to introduce a system of spending reviews into the public finance budgeting process;
    • since 2020, workshops have been held for the Ministry of Finance and the Ministry of Agriculture;
    • based on the results, Guidelines for Spending Reviews were prepared for the Ministry of Education and the Ministry of Agriculture.
  • Spending Reviews Methodology was developed in 2021.

III. Strengthening Moldova’s capacity to prepare national financial and budgetary framework for the implementation of national development strategy of Moldova

The aim of the project is to comprehensively assess financial flows intended to achieve Moldova’s development priorities and to propose recommendations for the development of an integrated national financial framework. The analysis of financial flows are carried out primarily through the application of the Development Finance Evaluation Methodology, and also through the spending reviews methodology and the already established programme budgeting.


  • In 2021, an inter-ministry committee was established to oversee the implementation of the development finance assessment methodology. The Ministry of Finance of Moldova is also a member of the committee.

IV. Strengthening institutional capacity of the Congress of Local Authorities from Moldova in public finance management at the local level

The aim of the initiative, implemented in 2015 – 2017, was to strengthen the capacities of the Congress of Local Authorities from Moldova (CALM) in local government financial management, through sharing experience with the Association of Slovak Towns and Communities (ZMOS). The activities were to improve consulting services for local governments in public finance, and the advocacy interests and needs of the municipalities in the implementation of budget reform by the Ministry of Finance of Moldova.


  • CALM staff capacity has been strengthened in public finance management systems. Selected staff became trainers on themes related to public finance management at the local level.