Sittings · Document

DRAFT OPINION (COM(2024)0469 – C10-0127/2024 – 2024/0258(COD)) 2024-12-10

On the proposal for a regulation of the European Parliament and of the Council on establishing the Reform and Growth Facility for the Republic of Moldova

Committee on Budgetary Control · Rapporteur: Jonas Sjöstedt

AMENDMENTS

The Committee on Budgetary Control submits the following to the Committee on Foreign Affairs and the Committee on Budgets, as the committees responsible:

Amendment 1

Proposal for a regulation

Recital 8 a (new)

Text proposed by the Commission	Amendment
	(8a) Recognizing that Moldova’s integration into the EU single market can deliver immediate and tangible socio-economic benefits, the use of grants and loans under this regulation should prioritize measures to support the country’s export growth. These include permanent liberalization of tariff-rate quotas for key Moldovan exports, facilitation of trade through infrastructure and regulatory alignment, and strengthening Moldova’s integration into EU-led economic initiatives and programs.

Or. en

Amendment 2

Proposal for a regulation

Recital 18

Text proposed by the Commission	Amendment
(18) Technical assistance, as well as cross-border cooperation assistance, should be provided in support of the objectives of this Facility and in order to strengthen the relevant capacities of Moldova to implement the Reform Agenda.	(18) Technical assistance, as well as cross-border cooperation assistance, should be provided in support of the objectives of this Facility and in order to strengthen the relevant capacities of Moldova to implement the Reform Agenda, including those of the Court of Accounts of Moldova.

Or. en

Amendment 3

Proposal for a regulation

Recital 28

Text proposed by the Commission	Amendment
(28) The Facility should be supported with resources from the Neighbourhood, Development and International Cooperation Instrument – Global Europe amounting to EUR 420 million and a maximum amount of EUR 1 500 million in loans for the period from 2025-2027. The amount should cover the 9% provisioning required for the loans corresponding to EUR 135 million, support provided by the Union for projects approved under the NIP, as referred to in Article 18(2), and complementary support, including support to civil society organisations and technical assistance. The non-repayable support should be financed from the envelope allocated to the Neighbourhood geographic programme under Article 6(2), point (a), of Regulation (EU) 2021/947. All provisions under Regulation (EU) 2021/947 should apply unless otherwise mentioned in this Regulation. The proposed Facility is closely modelled on the Reform and Growth Facility for the Western Balkans.	(28) The Facility should be supported with resources from the Neighbourhood, Development and International Cooperation Instrument – Global Europe amounting to EUR 920 million and a maximum amount of EUR 1 000 million in loans for the period from 2025-2027. The amount should cover the 9% provisioning required for the loans corresponding to EUR 135 million, support provided by the Union for projects approved under the NIP, as referred to in Article 18(2), and complementary support, including support to civil society organisations and technical assistance. The non-repayable support should be financed from the envelope allocated to the Neighbourhood geographic programme under Article 6(2), point (a), of Regulation (EU) 2021/947. All provisions under Regulation (EU) 2021/947 should apply unless otherwise mentioned in this Regulation. The proposed Facility is closely modelled on the Reform and Growth Facility for the Western Balkans.

Or. en

Amendment 4

Proposal for a regulation

Recital 28 a (new)

Text proposed by the Commission	Amendment
	(28a) In order to better contribute to Moldova’s socio-economic dimension and ensure that funding under the Facility aligns with Moldova’s fiscal capacity and reform objectives, the balance between non-repayable support and concessional loans should be regularly assessed.

Or. en

Amendment 5

Proposal for a regulation

Recital 49

Text proposed by the Commission	Amendment
(49) In order to ensure that Moldova disposes of start-up funding for the implementation of the first reforms, it should have access to up to 7 % of the total amount provided for in this Facility, after deduction of complementary support, including support to civil society organisations and technical assistance, and provisioning for loans, in the form of a pre-financing, subject to availability of funding and to the respect of the preconditions for support under the Facility.	(49) In order to ensure that Moldova disposes of start-up funding for the implementation of the first reforms, it should have access to up to 14 % of the total amount provided for in this Facility, after deduction of complementary support, including support to civil society organisations and technical assistance, and provisioning for loans, in the form of a pre-financing, subject to availability of funding and to the respect of the preconditions for support under the Facility.

Or. en

Amendment 6

Proposal for a regulation

Recital 50 a (new)

Text proposed by the Commission	Amendment
	(50a) To support the appropriate level of transparency that benefits the protection of the EU financial interests, the final recipient for support from the Facility shall be the natural person or entity that de facto receives the EU funding, being the contractor or sub-contractor in the case of contracting authority. Government ministries, agencies, or bodies that oversee, regulate, or administer the funds should only be considered final recipients when they are themselves involved in the execution and direct application of the work or service and bear the associated costs.

Or. en

Amendment 7

Proposal for a regulation

Recital 54

Text proposed by the Commission	Amendment
(54) In the interest of transparency and accountability, Moldova should publish data on final recipients receiving amounts of funding exceeding the equivalent of EUR 50 000 cumulatively during the implementation of reforms and investments under this Facility.	(54) In the interest of transparency and accountability, Moldova should publish data on final recipients including the contractors, sub-contractors, and individuals or entities directly benefiting from the funds receiving amounts of funding exceeding the equivalent of EUR 50 000 cumulatively during the implementation of reforms and investments under this Facility.

Or. en

Amendment 8

Proposal for a regulation

Recital 56 a (new)

Text proposed by the Commission	Amendment
	(56a) The Commission should ensure that the financial interests of the Union are effectively protected under the Facility. To this end, the Court of Accounts of Moldova should have the role to provide the Commission with information on possible mismanagement of funds and guarantee that a declaration of assurance is obtained through an independent external audit. The Court of Accounts of Moldova should be subject to the reporting obligations to EPPO, in accordance with Article 24(1) of Regulation (EU) 2017/1939. Such information should be made available to OLAF and EPPO, when applicable, and where appropriate to the relevant authorities of Moldova. The Commission, with the assistance of the Union delegations, should be entitled to perform checks on how Moldova implemented funds along the whole project life cycle. The Commission should be provided with sufficient funding and human resources to perform the audit and checks. The Court of Accounts of Moldova should ensure regular dialogue and cooperation with the European Court of Auditors.

Or. en

Amendment 9

Proposal for a regulation

Recital 59

Text proposed by the Commission	Amendment
(59) Furthermore, Moldova should report the irregularities including fraud which have been the subject of a primary administrative or judicial finding, without delay, to the Commission and keep it informed of the progress of administrative and legal proceedings. With the objective of alignment to good practices in Member States, this reporting should be done by electronic means, using the Irregularity Management System, established by the Commission.	(59) Furthermore, Moldova should report the irregularities including fraud which have been the subject of a primary administrative or judicial finding, without delay, to the Court of Accounts of Moldova and the Commission and keep them informed of the progress of administrative and legal proceedings. With the objective of alignment to good practices in Member States, this reporting should be done by electronic means, using the Irregularity Management System, established by the Commission.

Or. en

Amendment 10

Proposal for a regulation

Recital 59 a (new)

Text proposed by the Commission	Amendment
	(59a) In order to measure progress on the objectives of the Facility, the Commission and Moldova should establish a clear correlation between the amounts made available to the Moldova, in non-repayable financial support and loans and the costs incurred for the achievement of indicators.

Or. en

Amendment 11

Proposal for a regulation

Recital 66 a (new)

Text proposed by the Commission	Amendment
	(66a) Any future financial support of the Union to Moldova should be part of the Union’s regular funding programmes.

Or. en

Amendment 12

Proposal for a regulation

Article 2 – paragraph 1 – point 9

Text proposed by the Commission	Amendment
(9) ‘final recipient’ means a person or entity receiving funding under the Facility; for the part of the funding that is made available as financial assistance, final recipient will be the treasury of Moldova; for the part of the funding that is made available through the Neighbourhood Investment Platform, final recipient will be the contractor or sub-contractor implementing the investment project;	(9) ‘final recipient’ means a person or entity receiving funding under the Facility; for the part of the funding that is made available as financial assistance, final recipient will be the treasury of Moldova; for the part of the funding that is made available through the Neighbourhood Investment Platform, final recipient will be the contractor, sub-contractor, remunerated external expert or a person or entity implementing the investment project;

Or. en

Amendment 13

Proposal for a regulation

Article 3 – paragraph 1 – point b

Text proposed by the Commission	Amendment
(b) support progressive integration of Moldova into the Union single market;	(b) support progressive integration of Moldova into the Union single market, including with a view to remove the tariff quotas that are applied to Moldova’s exports;

Or. en

Amendment 14

Proposal for a regulation

Article 3 – paragraph 2 – point e

Text proposed by the Commission	Amendment
(e) reinforce the effectiveness of public administration, build capacities and invest in administrative staff in Moldova; ensure access to information, public scrutiny and the involvement of civil society in decision-making processes; support transparency, accountability, structural reforms and good governance at all levels, including as regards their powers of oversight and inquiry over the distribution of and access to public funds as well as in the areas of public financial management and public procurement and State aid control; support initiatives and bodies involved in supporting and enforcing international justice in Moldova;	(e) reinforce the effectiveness of public administration, build capacities and invest in administrative staff in Moldova, including staff of the Court of Accounts of Moldova; ensure access to information, public scrutiny and the involvement of civil society in decision-making processes; support transparency, accountability, structural reforms and good governance at all levels, including as regards their powers of oversight and inquiry over the distribution of and access to public funds as well as in the areas of public financial management and public procurement and State aid control; support initiatives and bodies involved in supporting and enforcing international justice in Moldova;

Or. en

Amendment 15

Proposal for a regulation

Article 5 – paragraph 1

Text proposed by the Commission	Amendment
1. Preconditions for the support under the Facility shall be that Moldova upholds and respects effective democratic mechanisms, including a multi-party parliamentary system, free and fair elections, pluralistic media, an independent judiciary and the rule of law, and guarantee respect for all human rights obligations, including the rights of persons belonging to minorities.	1. Preconditions for the support under the Facility shall be that Moldova upholds and respects effective democratic mechanisms, including a multi-party parliamentary system, free and fair elections, pluralistic media, financial and operational independence of the Court of Accounts of Moldova, an independent judiciary and the rule of law, also in view of threats to the Union’s financial interests, and guarantee respect for all human rights obligations, including the rights of persons belonging to minorities.

Or. en

Amendment 16

Proposal for a regulation

Article 5 – paragraph 3

Text proposed by the Commission	Amendment
3. The Commission may adopt a decision concluding that some of the preconditions set out in paragraph 1 of this Article are not met, and in particular, withhold the release of funds referred to in Article 19, irrespective of whether the payment conditions referred to in Article 10 are fulfilled.	3. The Commission may adopt a decision concluding that some of the preconditions set out in paragraph 1 of this Article are not met. In such case, the Commission shall withhold the release of funds referred to in Article 19, irrespective of whether the payment conditions referred to in Article 10 are fulfilled.

Or. en

Amendment 17

Proposal for a regulation

Article 6 – paragraph 1

Text proposed by the Commission	Amendment
1. The Facility shall be supported with resources from the Neighbourhood, Development and International Cooperation Instrument – Global Europe amounting to EUR 420 million and a maximum amount of EUR 1 500 million in loans. The amount for loans shall not constitute part of the amount of the External Action Guarantee within the meaning of Article 31(4) of Regulation (EU) 2021/947.	1. The Facility shall be supported with resources from the Neighbourhood, Development and International Cooperation Instrument – Global Europe amounting to EUR 920 million and a maximum amount of EUR 1 000 million in loans. The amount for loans shall not constitute part of the amount of the External Action Guarantee within the meaning of Article 31(4) of Regulation (EU) 2021/947.

Or. en

Amendment 18

Proposal for a regulation

Article 6 – paragraph 5

Text proposed by the Commission	Amendment
5. An amount of up to 1% of the non-repayable support referred to in paragraph 2 may be used for technical and administrative assistance for the implementation of the Facility, such as preparatory actions, monitoring, control, audit and evaluation activities, which are required for the management of the Facility and the achievement of its objectives, in particular studies, meetings of experts, training consultations with Moldova’s authorities, conferences, consultation of stakeholders, including local and regional authorities and civil society organisations, information and communication activities, including inclusive outreach actions, and the corporate communication of the political priorities of the Union, insofar as they are related to the objectives of this Regulation, expenses linked to IT networks focusing on information processing and exchange, corporate information technology tools, as well as all other expenditure at headquarters and Union delegation for the administrative and coordination support required for the Facility. Expenses may also cover the costs of activities supporting transparency and of other activities such as quality control and monitoring of projects or programmes on the ground and the costs of peer counselling and experts for the assessment and implementation of reforms and investments.	5. An amount of up to 1% of the non-repayable support referred to in paragraph 2 may be used for technical and administrative assistance for the implementation of the Facility, such as preparatory actions, monitoring, control, audit and evaluation activities, which are required for the management of the Facility and the achievement of its objectives, in particular studies, meetings of experts, training consultations with Moldova’s authorities, conferences, consultation of stakeholders, including local and regional authorities and civil society organisations, information and communication activities, including inclusive outreach actions, and the corporate communication of the political priorities of the Union, insofar as they are related to the objectives of this Regulation, expenses linked to IT networks focusing on information processing and exchange, corporate information technology tools, as well as all other expenditure at headquarters and Union delegation for the administrative and coordination support required for the Facility. Expenses may also cover the costs of activities supporting transparency and of other activities such as quality control and monitoring of projects or programmes on the ground and the costs of peer counselling and experts for the assessment and implementation of reforms and investments. In case of using resources for auditing purposes, conflicts of interest between the entity performing the audit and other activities of that entity in the framework of the Facility, such as consulting or administrative and coordination support, quality control and monitoring of projects, shall be disclosed and prevented.

Or. en

Amendment 19

Proposal for a regulation

Article 8 – paragraph 3

Text proposed by the Commission	Amendment
3. Funding shall be granted to Moldova only after the Facility Agreement and the loan agreement have entered into force.	3. Funding, including pre-financing, shall be granted to Moldova only after a positive assessment by the Commission of fulfilment of the preconditions in Article 5, and the Facility Agreement and the loan agreement have entered into force.

Or. en

Amendment 20

Proposal for a regulation

Article 8 – paragraph 5 – point g

Text proposed by the Commission	Amendment
(g) the measures to effectively prevent, detect and correct irregularities, fraud, corruption and conflicts of interest, and the obligation for persons or entities implementing Union funds under the Regulation to notify the Commission, OLAF and, where applicable, EPPO, without delay, of suspected or actual cases of irregularities, fraud, corruption and conflicts of interest and other illegal activities affecting the funds provided under the Facility and their follow-up;	(g) the measures to effectively prevent, detect and correct irregularities, fraud, corruption and conflicts of interest, and the obligation for persons or entities implementing Union funds under the Regulation to notify the Court of Accounts of Moldova, the Commission, OLAF and, where applicable, EPPO, without delay, of suspected or actual cases of irregularities, fraud, corruption and conflicts of interest and other illegal activities affecting the funds provided under the Facility and their follow-up;

Or. en

Amendment 21

Proposal for a regulation

Article 8 – paragraph 5 – point h a (new)

Text proposed by the Commission	Amendment
	(ha) to provide a similar level of access to information and authority to carry out on-the-spot controls as the Commission and the European Court of Auditors to the independent external auditor appointed by the Court of Accounts of Moldova;

Or. en

Amendment 22

Proposal for a regulation

Article 10 – paragraph 2

Text proposed by the Commission	Amendment
9. The fulfilment of those payment conditions shall trigger full or partial release of funds, depending on the degree of their completion.	2. The fulfilment of those payment conditions shall trigger full or partial release of funds, depending on the degree of their completion and fulfilment of the preconditions mentioned in Article 5.

Or. en

Amendment 23

Proposal for a regulation

Article 11 – paragraph 2

Text proposed by the Commission	Amendment
2. The Reform Agenda shall be results-based and include indicators for assessing progress towards the achievement of the general and specific objectives set out in Article 3. Those indicators shall be based, where appropriate and relevant, on internationally agreed indicators and those already available related to the Moldova’s policies. Indicators shall also be coherent, to the extent possible, with the key performance indicators included in Commission Implementing Decision approving the Reform Agendas for the Western Balkans under Regulation (EU) 2024/1449 and in the EFSD+ Results Measurement Framework.	2. The Reform Agenda shall be results-based and include indicators for assessing progress towards the achievement of the general and specific objectives set out in Article 3. Those indicators shall be based, where appropriate and relevant, on internationally agreed indicators and those already available related to the Moldova’s policies. Indicators shall also be coherent, to the extent possible, with the key performance indicators included in Commission Implementing Decision approving the Reform Agendas for the Western Balkans under Regulation (EU) 2024/1449 and in the EFSD+ Results Measurement Framework. The indicators shall be defined specific, measurable, achievable, relevant, and time-Bound. Each indicator will provide for quantitative and qualitative thresholds in order for the payment conditions to be considered as satisfactorily fulfilled. Indicators shall be included in the Decision referred to in Article 13.

Or. en

Amendment 24

Proposal for a regulation

Article 12 – paragraph 5 a (new)

Text proposed by the Commission	Amendment
	5a. The Commission shall request Moldova to review and/or modify the Reform Agenda to address the potential risks when the outcomes of its assessment reveal that some or all criteria as stated in Article 12(4) are not met.

Or. en

Amendment 25

Proposal for a regulation

Article 13 – paragraph 3 – point e a (new)

Text proposed by the Commission	Amendment
	(ea) the Commission’s assessment of the preconditions as mentioned in Article 5;

Or. en

Amendment 26

Proposal for a regulation

Article 13 – paragraph 3 – point e b (new)

Text proposed by the Commission	Amendment
	(eb) the arrangements for partial payments, indicating the proportion of each relevant payment condition in each instalment scheduled to be released;

Or. en

Amendment 27

Proposal for a regulation

Article 13 – paragraph 3 – point e c (new)

Text proposed by the Commission	Amendment
	(ec) how the reversal of measures and/or non-fulfilment of preconditions after completion of the Facility shall be assessed.

Or. en

Amendment 28

Proposal for a regulation

Article 17 – paragraph 1

Text proposed by the Commission	Amendment
1. Following the submission of the Reform Agenda to the Commission, Moldova may request the release of a pre-financing of up to 7 % of the total amount foreseen under this Facility in accordance with Article 6(1), after deduction of complementary support, including support to civil society organisations and technical assistance, and provisioning for loans.	1. Following the submission of the Reform Agenda to the Commission, Moldova may request the release of a pre-financing of up to 14 % of the total amount foreseen under this Facility in accordance with Article 6(1), after deduction of complementary support, including support to civil society organisations and technical assistance, and provisioning for loans.

Or. en

Amendment 29

Proposal for a regulation

Article 17 – paragraph 1 a (new)

Text proposed by the Commission	Amendment
	1a. No pre-financing shall be made available in case of detection of deficiencies in connection with Moldova’s control system reffered to in Article 11 (l), unless the Commision considers that those defficiencies have been addressed and corrected by Moldova.

Or. en

Amendment 30

Proposal for a regulation

Article 17 – paragraph 2

Text proposed by the Commission	Amendment
2. The Commission may release the requested pre-financing after the adoption of its implementing decision referred to in Article 13 and the entry into force of the Facility Agreement and of the loan agreement referred to in Articles 8 and 15 respectively. The funds shall be released in accordance with Article 19(3), first sentence, and subject to the respect of the preconditions set out in Article 5.	2. The Commission may release the requested pre-financing after the adoption of its implementing decision referred to in Article 13 and the entry into force of the Facility Agreement and of the loan agreement referred to in Articles 8 and 15 respectively. The funds shall be released in accordance with Article 19(3), first sentence, and subject to the respect of the preconditions set out in Article 5 which shall be assessed by the Commission prior to the implementing decision.

Or. en

Amendment 31

Proposal for a regulation

Article 21 – paragraph 2 – introductory part

Text proposed by the Commission	Amendment
2. The Facility Agreement shall provide for the following obligations of Moldova:	2. The Facility Agreement and the loan agreements shall provide for the following obligations of Moldova:

Or. en

Amendment 32

Proposal for a regulation

Article 21 – paragraph 2 – point d a (new)

Text proposed by the Commission	Amendment
	(da) to accompany a payment request by:
	(i) a management declaration that the relevant payment conditions have been met with the support of the funds, that the information submitted with the request for payment is complete, accurate and reliable and that the control systems put in place give the necessary assurances that the funds were or will be managed in accordance with all applicable rules;
	(ii) a list of all measures for the implementation of the Facility including a description of measures with the total amount of additional national funding, where applicable, of those measures and projects and indicating the amount of funds paid under the Facility and under other Union funds, including resources transferred from other Union programmes;
	(iii) a summary of the audits carried out, including weaknesses identified and any corrective actions taken;

Or. en

Amendment 33

Proposal for a regulation

Article 21 – paragraph 2 – point d b (new)

Text proposed by the Commission	Amendment
	(db) for the purpose of audit, control and discharge, to maintain, and ensure access by the competent Union authorities including the discharge authority to:
	(i) detailed records on the implementation measures adopted, including information on national award procedures and contracts with intermediaries and recipients, indicating if applicable the total amount of any national co-financing, other national contributions, or other contributions under this Facility or under other Union funds; and
	(ii) evidence showing the correlation between the grants, non-repayable financial support or loans received and the costs incurred for the achievement of indicators.

Or. en

Amendment 34

Proposal for a regulation

Article 21 – paragraph 3

Text proposed by the Commission	Amendment
3. The Facility Agreement shall also provide for the right of the Commission to reduce proportionately the amount of the non-repayable financial support provided under the Facility and to recover from Moldova, including by offsetting, any amount spent to achieve the objectives of the Facility and to reduce the amount of the loan to be disbursed to the Beneficiary or request early repayment of the loan in accordance with the loan agreement, in the event of funds unduly paid, identified cases of, or serious concerns in relation to, irregularities, fraud, corruption and conflicts of interest affecting the financial interests of the Union that have not been corrected by Moldova, or in cases it is found, after the payment has taken place, that steps were not satisfactorily fulfilled, or of a serious breach of an obligation resulting from the Facility Agreement or from the loan agreement When deciding on the amount of the recovery and reduction, or the amount to be repaid early, the Commission shall respect the principle of proportionality and shall take into account the seriousness of the irregularity, fraud, corruption or conflict of interest affecting the financial interests of the Union, or of a breach of an obligation. Moldova shall be given the opportunity to present its observations before the reduction is made or early repayment is requested.	3. The Facility Agreement shall also provide for the right of the Commission to reduce proportionately the amount of the non-repayable financial support provided under the Facility and to recover from Moldova, including by offsetting, any amount spent to achieve the objectives of the Facility and to reduce the amount of the loan to be disbursed to Moldova or request early repayment of the loan in accordance with the loan agreement, in the event of funds unduly paid, identified cases of, or serious concerns in relation to, irregularities, fraud, corruption and conflicts of interest affecting the financial interests of the Union that have not been corrected by Moldova, or in cases it is found, after the payment has taken place, that steps were not satisfactorily fulfilled, or of a serious breach of an obligation resulting from the Facility Agreement or from the loan agreement When deciding on the amount of the recovery and reduction, or the amount to be repaid early, the Commission shall respect the principle of proportionality and shall take into account the seriousness of the irregularity, fraud, corruption or conflict of interest affecting the financial interests of the Union, or of a breach of an obligation. Moldova shall be given the opportunity to present its observations before the reduction is made or early repayment is requested.

Or. en

Amendment 35

Proposal for a regulation

Article 21 a (new) – paragraph 1

Text proposed by the Commission	Amendment
	1. The Court of Accounts of Moldova shall fulfil, mutatis mutandis, and where applicable, the role and functions of the audit board as established under Regulation 2024/792, in particular Article 36 thereof.

Or. en

Amendment 36

Proposal for a regulation

Article 21 a (new) – paragraph 2

Text proposed by the Commission	Amendment
	2. The Court of Accounts of Moldova shall exercise its functions in complete objectivity and operate in compliance with best applicable international practices and standards. It shall act without prejudice to the powers of the Commission, OLAF, the Court of Auditors, and, where applicable, the EPPO.

Or. en

Amendment 37

Proposal for a regulation

Article 21 a (new) – paragraph 3

Text proposed by the Commission	Amendment
	3. The Court of Accounts of Moldova shall appoint an independent external auditor that provides an annual statement of assurance on the declarations by the Moldova’s authorities that accompany a request for payment. It shall also approve the annual work plan of the independent external auditor.

Or. en

Amendment 38

Proposal for a regulation

Article 21 a (new) – paragraph 4

Text proposed by the Commission	Amendment
	4. The Court of Accounts of Moldova shall decide on recommendations to the Commission and the Moldova’s authorities on amounts to be recovered following the findings of the independent external auditor, and inform the Commission and the Moldova’s authorities of those recommendations.

Or. en

Amendment 39

Proposal for a regulation

Article 21 a (new) – paragraph 5

Text proposed by the Commission	Amendment
	5. The Court of Accounts of Moldova shall ensure regular dialogue and cooperation with the Court of Auditors.

Or. en

Amendment 40

Proposal for a regulation

Article 21 a (new) – paragraph 6

Text proposed by the Commission	Amendment
	6. In carrying out their duties, the Court of Accounts of Moldova, its members and its staff shall neither seek nor take instructions from Moldova’s government or any institution, body, office or agency. Strong guarantees of independence shall apply for the selection of its staff, management and budget.

Or. en

Amendment 41

Proposal for a regulation

Article 21 a (new) – paragraph 7

Text proposed by the Commission	Amendment
	7. The Court of Accounts of Moldova shall assist the Commission in fighting mismanagement of Union funding under the Facility and in particular fraud, corruption, conflict of interests and irregularities incurred in relation to any amount spent to achieve the objectives of the Facility.

Or. en

Amendment 42

Proposal for a regulation

Article 21 a (new) – paragraph 8

Text proposed by the Commission	Amendment
	8. For that purpose, the Court of Accounts of Moldova shall regularly report to the Commission and the relevant committees of the European Parliament and the Council, and transmit to the Commission, without delay any information it obtains or is made aware of, on any identified cases of, or serious concerns in relation to, mismanagement of public funding incurred in relation with any amount spent to achieve the objectives of the Facility, including its performance.
	In accordance with Article 24(1) of Regulation (EU) 2017/1939, the Court of Accounts of Moldova shall report to the EPPO any criminal conduct in respect of which the latter could exercise its competence.
	In addition, the Court of Accounts of Moldova shall adopt recommendations to Moldova on all cases where in its view Moldova’s competent authorities have not taken the necessary steps to prevent, detect and correct fraud, corruption, conflict of interests and irregularities that have affected or seriously risk affecting the sound financial management of the expenditure financed under the Facility and in all cases where it identifies weaknesses affecting the design and functioning of the control system put in place by Moldova’s authorities. The latter shall implement such recommendations without undue delay, or provide a justification on why it has not done so.
	The reports of, and information from, the Court of Accounts of Moldova shall also be sent to OLAF, and where applicable to the EPPO, and may be shared with the relevant authorities of Moldova, especially in case the latter need to take steps to prevent, detect and correct fraud, corruption, conflict of interests and irregularities or any other illegal activity affecting the financial interests of the Union, including its performance, as well as to investigate and prosecute criminal offences affecting the financial interests of the Union.

Or. en

Amendment 43

Proposal for a regulation

Article 21 a (new) – paragraph 9

Text proposed by the Commission	Amendment
	9. The Court of Accounts of Moldova shall have access to information, databases and registries required to carry out its tasks. The facility agreement referred to in Article 8 shall define rules and details for the access to relevant information by the Court of Accounts of Moldova and the provision of relevant information by Moldova to the Court of Accounts.

Or. en

Amendment 44

Proposal for a regulation

Article 21 a (new) – paragraph 10

Text proposed by the Commission	Amendment
	10. The Court of Accounts of Moldova may assist the Commission in supporting Moldova with capacity building activities in the field of fight against mismanagement of public funding.

Or. en

Amendment 45

Proposal for a regulation

Article 21 a (new) – paragraph 11

Text proposed by the Commission	Amendment
	11. The functioning of the Court of Accounts of Moldova shall be funded under Article 6 paragraph 5, including the funding for the appointed independent external auditor.

Or. en

Amendment 46

Proposal for a regulation

Article 22 – paragraph 3

Text proposed by the Commission	Amendment
3. Moldova shall report any irregularities, including fraud, which have been the subject of a primary administrative or judicial finding, without delay, to the Commission and shall keep the Commission informed of the progress of any administrative and legal proceedings in relation to such irregularities. Such reporting shall be done by electronic means, using the Irregularity Management System, established by the Commission.	3. Moldova shall report any irregularities, including fraud, which have been the subject of a primary administrative or judicial finding, without delay, to the Court of Accounts of Moldova and the Commission and shall keep the Commission informed of the progress of any administrative and legal proceedings in relation to such irregularities. Such reporting shall be done by electronic means, using the Irregularity Management System, established by the Commission

Or. en

Amendment 47

Proposal for a regulation

Article 22 – paragraph 4

Text proposed by the Commission	Amendment
4. The entities referred to in paragraph 1 shall maintain regular dialogue with the Court of Auditors, OLAF and, where appropriate, EPPO.	4. The entities referred to in paragraph 1 shall maintain regular dialogue with the Court of Accounts of Moldova, the Court of Auditors, OLAF and, where appropriate, EPPO.

Or. en

Amendment 48

Proposal for a regulation

Article 22 – paragraph 6

Text proposed by the Commission	Amendment
6. The Commission may adopt recommendations to Moldova on all cases where in its views competent authorities have not taken the necessary steps to prevent, detect and correct fraud, corruption, conflicts of interest and irregularities that have affected or seriously risk affecting the sound financial management of the expenditure financed under the Facility and in all cases where it identifies weaknesses affecting the design and functioning of the control system put in place by the those authorities. Moldova concerned shall implement such recommendations or provide a justification on why it has not done so.	6. The Commission may adopt recommendations to Moldova on all cases where in its views competent authorities have not taken the necessary steps to prevent, detect and correct fraud, corruption, conflicts of interest and irregularities that have affected or seriously risk affecting the sound financial management of the expenditure financed under the Facility and in all cases where it identifies weaknesses affecting the design and functioning of the control system put in place by those authorities. Moldova shall implement such recommendations or provide a justification on why it has not done so.

Or. en

Amendment 49

Proposal for a regulation

Article 24 – paragraph 1

Text proposed by the Commission	Amendment
6. The Commission shall establish display the progress of the implementation of the Reform Agenda in the Facility scoreboard, established under Regulation (EU) 2024/1449.	1. The Commission shall display the progress of the implementation of the Reform Agenda in the Facility scoreboard, established under Regulation (EU) 2024/1449, in particular article 26 thereof.

Or. en

Amendment 50

Proposal for a regulation

Article 26 – paragraph 1

Text proposed by the Commission	Amendment
1. The beneficiary shall report once a year in the context of the Economic and Financial Dialogue on the progress made in the achievement of the reform-related part of its Reform Agenda.	1. Moldova shall report once a year in the context of the Economic and Financial Dialogue on the progress made in the achievement of the reform-related part of its Reform Agenda.

Or. en