The Republic of Moldova advances its efforts to strengthening public finance management, following the institutionalization by the Parliament of the Republic of Moldova in December 2025 of spending reviews as a permanent budgetary instrument. This supports the process of preparing future fiscal plans, ensuring that public spending delivers development gains for people and communities.

With UNDP and Slovakia’s Government support, the national spending review methodology was developed. Also, pilot spending reviews in the health and social protection sectors were conducted. UNDP remains committed to supporting evidence-based policymaking and public finance reforms that enhance fiscal governance and contribute to inclusive and sustainable development outcomes in the Republic of Moldova.

The recently adopted legal amendments formally embed spending reviews into the national budget process, establishing a continuous and systematic approach to reviewing public expenditures. The law defines clear responsibilities for public authorities in planning, approving, implementing, and reporting on spending reviews and expenditure rationalization measures. It requires annual approval of spending review plans, regular reporting on identified efficiency measures, and the integration of approved measures into the state budget and medium-term budgetary framework. By doing so, the law strengthens the link between policy priorities, budget allocations, and evidence-based decision-making.

Spending reviews are designed to assess the efficiency, effectiveness, and relevance of public expenditures, helping identify opportunities to reallocate resources toward higher-priority policies and improved public service delivery. Their institutionalization supports greater transparency, accountability, and fiscal discipline, while providing a structured mechanism for improving value for money in the use of public resources.