The Council of Europe Office in Chisinau supported the development of a new tool for the Central Electoral Commission: the Methodology on agreed-upon procedures regarding the financial management of political parties. The Methodology is designed to support the verification of political parties’ financial management.

Its scope is strictly limited to the specific procedures agreed upon by the engaging party, focusing solely on reporting factual findings without providing assurance, audit opinions, or review conclusions. The auditor’s role is restricted to performing these defined procedures and reporting their results.

Responsibilities are clearly delineated: political parties must facilitate the engagement and provide necessary information, while auditors are tasked with meticulously carrying out the procedures and maintaining accurate records. The development of this methodology was prompted by the amendment to the Law on political parties, adopted in the spring 2025, which introduced an obligation by the political parties to report to the CEC when registering expenditure or income exceeding 1 million lei.

The Methodology was approved by the Central Electoral Commission at its session of16 December 2025.

The activity was carried out in partnership with the Central Electoral Commission within the Project ”Improving electoral practice in the Republic of Moldova (IEPRM) 2025-2028”, part of the Council of Europe Action Plan for the Republic of Moldova 2025-2028.