This document undertakes an analysis of the Governmental report on the execution of the 2011 state budget, with the purpose of understanding how transparent and informative are this class of reports, which are the main weaknesses and strengths of the current reporting process and how this process can be improved. The assessment is conducted using the international best practices and standards regarding the budget reporting. The general conclusion is that in Moldova the budget reporting process is quite formal, based almost exclusively on financial indicators and with little attention paid to the evaluation of performances in spending public money for achieving some policy results. One of the key recommendation resulting from this analysis is that Government should think of elaborating and publishing a report for Citizens, a report which would reflect in an inteligible manner how public resources and patrimony were used to achieve development targets in areas which are of outmost interest for citizens and private companies - poverty reduction, employment, and creation of a more conducive business environment.
Full version availably only in Romanian.
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