MD - Moldova - Guide Finan Proiect - PDF

Ghid al cerinelor naionale n Republica
Moldova, relevante pentru implementarea

proiectelor finanate n cadrul programelor
ENPI CBC
Proiect - mai 2012
Ghid al cerinelor naionale n Moldova

relevante pentru implementarea proiectelor finanate n cadrul Programelor ENPI CBC
Page 2
Coninut
Definiii ................................................................................................................................................... 4
Scop..6
Cum s utilizai acest ghid ..................................................................................................................... 6
PARTEA 1 - NREGISTRAREA PROIECTULUI
1.
.................................................................... 7
nregistrarea proiectului ................................................................................................................. 7
PARTEA 2 - LANSAREA SI IMPLEMENTAREA PROIECTULUI
.............................................. 9
2.
Temeiul juridic pentru proiecte. ...................................................................................................... 9
3.
Deschiderea contului bancar ..................................................................................................... 100
4.
Primirea i transferul de bani n i n afara Moldova ................................................................. 122
5.
Reglementri de schimb valutar .................................................................................................. 14
6.
Cerinele contabile pentru proiect ................................................................................................. 16
7.
Scutirea de impozit - TVA i taxe vamale .................................................................................... 17
Scutirea de taxe de TVA ......................................................................................................... 18

Scutirea de la plata taxelor vamale ....19
Impozitul pe venit .................................................................................................................... 20
8.
Resursele umane ......................................................................... Error! Bookmark not defined.1

Angajarea personalului proiectului 21
Subcontractarea experilor externi (naionali i internaionali) ..... Error! Bookmark not defined.1
Calcularea i contabilizarea salariului pentru personalul de proiect ............ Error! Bookmark not
defined.2
Costurile de cltorie i diurna pentru experii moldoveni i strini ........................................... 219
10. Costurile administrative. Calcularea i contabilizarea pentru nchirierea spaiului de birou ....... 24
11. Proprietatea asupra echipamentelor, investiiilor, proprietatea intelectual i a rezultatelor
proiectului .................................................................................................................................... 25
12. Achizitia serviciilor, echipamentelor i consumabilelor................................................................. 26
13. Lucrri (Infrastructura) .................................................................................................................. 29
Obinerea documentelor pentru loturi de teren i autorizaii de construcie ........................... 29

Elaborarea documentaiei de proiect pentru cldirii, expertiza de stat i aprobarea finala Error! Bookmark n
Obinerea permisiunii pentru construcii ................................. Error! Bookmark not defined.3
Acceptarea lucrrilor de construcii Error! Bookmark no
PARTEA 3 - AUDITUL PROIECTULUI SI RAPORTAREA. .
37ERROR! BOOKMARK NOT DEFINED.
14. Verificarea cheltuielilor (cum s gsii i s angajai un auditor n Republica Moldova) ............. 37

Page 3
15. Monitorizarea, evaluarea i raportarea n conformitate cu cerinele naionale ........................... 39

PARTEA 4 - ACTE LEGISLATIVE I FORMULARE CERUTE
ANEXE
..................................................... 43
................................................................................................................ 44

Page 4
Definiii
Pentru scopul acestui Ghid, noiunile de mai jos se definesc dup cum urmeaz:
Contractor: (Implementator, Operator) nseamn o persoan, organizaie, un consoriu public sau privat,
un consoriu internaional sau local, contractat de ctre Donator pentru punerea n aplicare a unui proiect.
n cadrul programelor ENPI CBC Contractor este de obicei denumit Beneficiarul proiectului
(organizaia care semneaz contractul de finanare).
Baza de date a asistenei externe: se nelege ansamblul de informaii documentate pstrate de ctre
Cancelaria de Stat a Republicii Moldova, n copie i ntr-un sistem informaional automatizat, care ine
evidena cu privire la proiectele de asisten extern i programele implementate n Republica Moldova.
Poate fi accesat la www.ncu.moldova.md
Donator: (Partener de Dezvoltare Extern), se nelege o ar, un grup de ri, o organizaie internaional,
care finaneaz implementarea proiectelor, studiilor sau alte tipuri de activiti, care vizeaz predarea
mijloace financiare, activelor, cunotinelor sau tehnologiilor ctre Republica Moldova.
Evaluarea: nseamn o estimare a rezultatelor unui proiect sau program i examinarea n ce msura
rezultatele proiectului sunt integrate cu obiectivele generale de dezvoltare a sectorului i / sau a
programului de guvernare.
Grant: se nelege o relaie contractual prin care donatorul transfer beneficiarului anumite mijloace
financiare, destinate pentru punerea n aplicare a unui proiect / program, i care nu fac obiectul de
rambursare.
Monitorizarea: nseamn un sistem de culegere metodic de informaii pe parcursul perioadei de
implementare, care este creat pentru msurarea relevanei proiectului / programului, eficienei, eficacitii,
impactului i durabilitii pentru a oferi informaii administrative Beneficiarului i Autoritii de Coordonare
Naional, permind astfel s reacioneze la timp i s ia msuri eficiente de mbuntire / recuperare.
Autoritatea de Coordonare Naional: nseamn instituia naional autorizat s coordoneze la nivel
naional asistena extern acordat de rile donatoare i organizaiile internaionale.
Acordul de Parteneriat: document legal obligatoriu semnat de ctre Beneficiarul Proiectului i toi
Partenerii de Proiect pentru a asigura o nelegere comun a proiectului n special n ceea ce privete
rolul exact i responsabilitile fiecrui partener.
Beneficiarul proiectului (partener principal): organizaia care semneaz contractului de Grant cu
Autoritatea Comun de Management a programului ENPI CBC i poart responsabilitatea general
pentru implementarea proiectului. n conformitate cu legislaia Republicii Moldova de obicei se refer la
Contractor.
Partenerul de Proiect: organizaia care implementeaz proiectul ENPI CBC mpreun cu beneficiarul
proiectului (partener principal), fr semnarea contractului de grant cu Autoritatea Comun de
Management, dar semneaz un Acord de Parteneriat cu Beneficiarul.
Sub-Contractor: organizaie (sau persoan fizic), contractat de ctre Beneficiarul Proiectului ENPI CBC sau
de Partenerul de Proiect pentru a presta unele servicii (de exemplu traducere, de cltorie ...), echipamente i
materiale, sau lucrri (de exemplu construcii).
Asisten tehnic (de cooperare): nseamn transferul de cunotine, inclusiv tehnologii, metodologii i
tehnici.

Page 5

Page 6
Scopul
Acest ghid ofer informaii practice pe scurt i cuprinztoare cu privire la cerinele naionale i procedurile
care trebuie urmate n Republica Moldova, atunci cnd sunt implementate proiecte finanate n cadrul
Instrumentului European de Vecintate i Parteneriat Programele Cooperare Transfrontalier (ENPI
CBC)
n
Republica
Moldova.
Informaia furnizat se bazeaz pe experiena practic privind implementarea proiectului i
managementul financiar de ctre organismele guvernamentale din Republica Moldova, autoritile
regionale
i
locale
i
ONG-uri.
Acest ghid va fi util, n special pentru beneficiarii i partenerii de proiecte din Republica Moldova ai
Programului Operaional Comun Bazinul Mrii Negre 2007-2013 i Programului Operaional Comun
Romnia-Ucraina-Republica Moldova 2007-2013 ENPI CBC. Acesta va fi, de asemenea, de ajutor pentru
managerii programelor ENPI CBC, aplicanii de proiect / parteneri i aii din afara Republicii Moldova
care au nevoie s neleag cerinele necesare pentru implementarea proiectului n Republica Moldova.
Dei conceput pentru proiectele n cadrul programelor ENPI CBC, Ghidul poate avea informaii relevante
i pentru alte forme de asisten tehnic internaional sau programe de cooperare cu Republica
Moldova, n special Programul de Cooperare Transnaional Europa de Sud-Est pentru perioada 20072013.
Ghidul este conceput pentru a oferi sprijin practic utilizatorilor care citesc subiectele relevante atunci cnd
este nevoie.
Cum s utilizai acest Ghid

Urmtorii pai, cu un numr de subiecte relevante, sunt prezentate n Ghid n ceea ce privete
reglementrile naionale i experiena organizaiilor din Moldova n implementarea proiectelor
internaionale:
nregistrarea proiectului;
Lansarea proiectului i implementarea; i
Auditul proiectului i raportarea.
De-a lungul Ghidul, vei gsi referine la o varietate de acte legislative i forme iar cele mai importante
sunt prevzute n Anexele Ghidului (Partea 4). Alte documente relevante pot fi gsite pe site-urile web ale
organelor oficiale ale Republicii Moldova. Link-urile site-urilor ctre aceste documente sunt oferite pe tot
parcursul
Ghidului.
Informaia din acest Ghid este axat pe cerinele n Republica Moldova. Exist, de asemenea, cerinele i
procedurile ENPI CBC care trebuie urmate, care pot fi gsite n manualele relevante de implementare a
programului.

Page 7
PARTEA 1- INREGISTRAEA PROIECTULUI

Introducere
Beneficiarii/ partenerii moldoveni care au obinut finanare pentru proiecte n cadrul unui program ENPI
CBC trebuie s urmeze procedurile oficiale de nregistrare n conformitate cu cerinele naionale din
Moldova. Aceste proceduri sunt obligatorii pentru toate proiectele, indiferent de numrul de activiti i de
mrimea grantului financiar.
Beneficiarii/ partenerii de proiect ar trebui s neleag procedurile nu doar ca o problem formal, dar ca
baza legal pentru implementarea proiectului, obinerea de scutiri de taxe, utilizarea subcontractorilor, i
cooperarea cu partenerii de proiect i prile interesate. Astfel, contractul de Grant cu Autoritatea de
Management a programului respectiv, Acordul de Parteneriat i setul de documente de nregistrare sunt
minimul necesar pentru fiecare beneficiar / partener n Moldova de care va avea nevoie pentru lansarea
proiectului fr probleme.
Cadrul
juridic
1) Hotrrea de Guvern nr.12 din 19 ianuarie 2010 "Cu privire la aprobarea

Regulamentului cu privire la Cadrul instituional i mecanismul de coordonare a
asistenei externe acordate Republicii Moldova de ctre organizaiile
internaionale i rile donatoare". Monitorul Oficial nr.11-12/54 din 26.01.2010.
2) Hotrrea Guvernului nr. 246 din 08 aprilie 2010 " cu privire la modul de
aplicare a cotei zero a TVA la livrrile de mrfuri, servicii efectuate pe teritoriul

rii i de acordare a facilitilor fiscale i vamale pentru proiectele de asisten
tehnic i investiional n derulare, care cad sub incidena tratatelor
internaionale".
Monitorul
Oficial
nr.52-53/308
din
14.04.2010.

Page 8
1.
Inregistrarea proiectului
Informaii practice
Dup semnarea Contractului de Grant, acesta trebuie s fie nregistrat de ctre Cancelaria de Stat.
Cancelaria de Stat ine evidena asistenei tehnice externe acordate Republicii Moldova prin
nregistrarea proiectelor / programelor n Registrul de asisten tehnic extern cronologic i
sistematic, pe baza informaiilor transmise de ctre donator, recipient sau beneficiar.
n cursul a 30 de zile de la data semnrii Contractului de Grant, Beneficiarul / partenerul va facilita, cu
sprijinul Punctului National de Contact / Oficiul Anten pentru programele ENPI CBC, nregistrarea
proiectelor n baza de date de asisten extern.
Instituia de
Contact ,
detalii de
contact:
Cancelaria de Stat, Direcia politici, planificare strategic i asisten strin.

Adresa: Piaa Marii Adunri Naionale 1, Chiinu, of. 456. MD 2033. Tel. +373 (22)
250 444.
email:marina.stasiev@gov.md, www.ncu.moldova.md
Punctului National de Contact / Oficiul Anten pentru programele ENPI CBC
Adresa: bv. Stefan cel Mare 180, of. 510, Chiinu, MD 2033.
Tel/fax. +373 (22) 214 201
email: mariana.punea@jts.md; tatiana.udrea@jts.md,
www.jts.md
Lista
documentelor
care trebuie
prezentate:
Cerere de nregistrare a proiectului / programului i includerea sa n lista aprobat prin

anexa 1, Hotrrea Guvernului nr. 246 din 08.04.2010 cuprinde urmtoarele
documente:
1). Formularul de nregistrare a proiectului (completat n limba englez i romn,
care este prezentat pe suport de hrtie i electronic (Anexa 1);
2) Extras copie a contractului de Grant, care s conin numele Autoritii
Contractante, costul Aciunii i perioada de punere n aplicare a contractului;.
3). Descrierea proiectului.
Documente
pentru a fi
verificate :
Proiectul este inclus n lista proiectelor de asisten tehnic n derulare. (Hotrrea

Guvernului nr 246 din 08.04.2010).
Sfaturi
practice:
n cazul unor modificri substaniale n informaiile prezentate mai sus,

Beneficiarul / partenerul trebuie s prezinte proiectul de declaraie la Cancelaria
de Stat, cu modificrile corespunztoare, documentele care prezint modificri i
materialele care specific activitile suplimentare n proiect.
Toate documentele necesare pentru nregistrarea proiectului sunt prezentate n
limba original, cu traducere n limba de stat a Republicii Moldova.

Page 9
PARTEA 2-LANSAREA PROIECTULUI SI IMLEMENTAREA.

Prezentare general
Republica Moldova este eligibil pentru a fi recipient al asistenei externe finanate de ctre Uniunea
European (UE). Acordul-cadru semnat la 11.05.2006, ratificat prin Legea nr. 426-XVI din 27.12.2006
stabilete prevederile detaliate privind normele aplicabile la efectuarea aciunilor finanate integral sau
parial de ctre UE.
Cooperarea transfrontalier se desfoar n cadrul programelor multianuale care acoper cooperarea la
o frontier sau un grup de frontiere i care cuprinde msuri multi-anuale care urmresc un set coerent de
prioriti i care sunt implementate cu sprijinul asistenei UE (Programele Operaionale Comune). Dup
adoptarea Programelor Operaionale Comune, (Programul Operaional Comun Romnia-UcrainaRepublica Moldova 2007-2013 (www.ro-ua-md.net) i Programul Operaional Comun de Cooperare
Marea Neagr 2007-2013 (www.blacksea-CBC. net), Comisia a ncheiat un Acord de Finanare cu
Republica Moldova, pentru fiecare program ENPI CBC relevant pentru ar. Acordurilor de finanare
includ dispoziii legale necesare pentru punerea n aplicare a programelor operaionale i sunt, de
asemenea, semnate de ctre Autoritatea Comun de Management (Ministerul de Dezvoltare i Turism,
Romnia).
Perioada de execuie a Acordului de Finanare pentru Programul Operaional Comun de Cooperare
Marea Neagr 2007-2013 ncepe la 20 iunie 2009 i se ncheie la 31 decembrie 2016.
Perioada de execuie a Acordului de Finanare pentru Programul Operaional Comun Romnia-UcrainaRepublica Moldova 2007-2013 ncepe la 3 decembrie 2008 i se ncheie la 31 decembrie 2016.

Page 10
2.
Deschiderea unui cont bancar
Cerinele
Programului
Cadrul
juridic
Aplicantul preselectat trebuie s ofere autoritilor programului un Formular de

Identificare Financiar (n original), anexa ataat la Ghidul solicitantului, certificat de
ctre banca la care plile vor fi efectuate. n cazul n care solicitantul nu are cont n
euro, la momentul cnd se solicit documente justificative, contul existent n moneda
naional poate fi declarat n formularul de identificare financiar. Cu toate acestea,
dup ce Aplicantul primete scrisoarea de acordare (Award letter), nainte de semnarea
contractului, acesta trebuie s ofere Autoritii Comune de Management formularul de
identificare financiar cu contul bancar n euro.
1. Regulamentul privind Deschiderea, Modificarea i nchiderea conturilor la bncile
liceniate din Republica Moldova aprobat prin Decizia Consiliului de administraie al

Bncii
Naionale
a
Moldovei
nr.
297
din
25
noiembrie
2004;
2. Ordonana Ministerului de Finane privind contabilitatea i prevederile de raportare
pentru unitile de implementare a proiectelor, finanate din surse externe i

implementate n cadrul autoritilor publice locale i regionale nr. 24 din 26 martie
2009.
Informaie Practic
Instituia de
Contact ,
detalii de
contact:
Ministerul Finanelor
Trezoreria de Stat a Republicii Moldova
www.mf.gov.md/ro/about/divisions/trezoreria/lista_telefoane/
1. Organizaiile non-statale pot deschide unul sau mai multe conturi n moneda
naional sau strin n orice banc liceniat din Republica Moldova.
(Regulamentul nr.297 din 25.11.2004, Art. 2, punctul 2.1.).
2. Organizaiile i instituiile de stat, autoritile regionale i locale, pot deschide un
cont n moneda naional sau strin numai n sistemul de trezorerie i n banca
cu capital de stat "Banca de Economi". (Ordonana nr 24 din 26 martie 2009,
punctul 3).
Lista
documentelor
care trebuie
prezentate
Pentru a deschide conturi curente, persoanele juridice rezidente (att publice, ct i

private), n mod corespunztor nregistrate la Camera nregistrrii de Stat a
Ministerului Dezvoltrii Informaionale trebuie s prezinte urmtoarele documente:
Cererea de deschidere a contului (Regulamentul nr.297 din 25.11.2004, (Anexa

nr.1);
Semntura i tampila de card
Copia certificatului de atribuire a codului fiscal sau copia documentelor ce

Page 11
recunosc aceasta;
copia de pe extrasul din Registrul de stat al persoanelor juridice, eliberat de
Camera nregistrrii de Stat a Ministerului Dezvoltrii Informaionale
(Regulamentul nr.297 din 25.11.2004, (Anexa nr 3).;
Copia actului de identitate al persoanei care prezint documentele pentru
deschiderea contului
Copia documentului de confirmare a nregistrrii de stat sau de copia actului
normativ care aprob Regulamentului entitii juridice sau statutul;
Copiile documentelor de constituire (regulament, statutul, etc)
n cazul instituiilor publice, autoritilor regionale sau locale, o cerere oficial de
deschidere a contului n cadrul sistemului de trezorerie va fi transmis la Ministerul
de Finane i la unitatea corespunztoare a trezoreriei teritoriale
Tipul de cont
1. Cont Regulat n moneda naional i valut strin (pentru organizaii non-statale);

2. Conturile de grup 41202 "granturi externe" (obligatorie pentru organizaiile
guvernamentale i instituii publice).
Sfat practic
Posibil sa dorii sa deschidei un cont cu un serviciu de client-banc i s dai un

cod de acces managerului financiar al beneficiarului de proiect (n calitate de
persoan autorizat n cadrul proiectului)

Page 12
3.
Primirea i transferul de bani n i n afara Republicii Moldova

1) Legea Republicii Moldova nr 62 XVI "privind reglementarea valutar" din 21 martie
Cadrul
juridic
2008;
2) Regulamentul privind condiiile i procedura de efectuare a operaiunilor de schimb
valutar ", aprobat prin Decizia Consiliului de Administraie al Bncii Naionale a

Republicii
Moldova
nr.8
din
28
ianuarie
2010;
Prezentare general
Transferuri ctre / de la partenerii de proiect din afara Republicii Moldova
Legea cu privire la Reglementarea valutar (nr.62-XVI din 21 martie 2008), stipuleaz c nu exist restricii sau
cerine de autorizare pentru ncasri sau pli de valut strin sau naional ntre rezideni i nerezideni, n
legtur
cu
proiectele
de
asisten
tehnic
(operaiuni
actuale
de
schimb
valutar).
Aa cum prevede legea necesitatea autorizrii de ctre Banca Naional a Moldovei n ceea ce privete
anumite operaiuni de cont de capital, banca la care sunt deinute conturile proiectului va solicita documente
pentru a indica natura ncasri / plile efectuate (vezi informaii practice n tabelul de mai jos).
de primire / efectuare a plilor de ctre rezideni i nerezideni i transferurilor n cadrul operaiunilor de
schimb valutar, inclusiv obligaia de a nainta documentele justificative la primirea / efectuarea de astfel de pli
i transferuri sunt stabilite de ctre Banca Naional a Moldovei.Banc autorizat n care conturile bancare ale
proiectului sunt deinute trebuie s fie contient de aceste reguli
Transferuri ctre / de la partenerii de proiect din interiorul Republicii Moldova

Pe teritoriul Republicii Moldova pli i transferuri ntre rezideni i nerezideni se fac n moneda naional
precum i n valut strin cu unele excepii (vezi art.20 (2) Legea cu privire la Reglementarea valutar)
Pli i transferuri ntre rezideni (publici sau privai) pe teritoriul Republicii Moldova se fac n moneda
naional. Cazurile n care pli i transferuri ntre rezideni pe teritoriul Republicii Moldova se fac n valut
strin nu se refer la transferurile ce in de asistena tehnic.
Informaie Practic
Instituia de
Contact ,
detalii de
contact:
Banca n care proiectul are deschis contul. Bank where the project account is opened.
Unitatea Trezorerial Teritorial unde instituiile publice i de stat au deschise cont.

Page 13
Lista
documentelor
care pot fi cerute
de ctre banc:
Pentru transferuri de intrare:

1) copia contractului de grant
2) copia acordului de parteneriat (dup caz)
Pentru transferurile efectuate de ctre Beneficiarul din Moldova (partener principal)

pentru partenerii strini;
1) copia contractului de grant;
2) formularul de nregistrare a proiectului depus la Cancelaria de Stat a Republicii
Moldova, sau codul de nregistrare a proiectuli n conformitate cu Hotrrea
Guvernului 246 din 08.04;
3) copia acordului de parteneriat, semnat n mod corespunztor;
4) alte documente justificative.
Pentru transferurile n afara Republicii Moldova de la beneficiar / partener la

subcontractori sau furnizori strini;
1) copia contractului de servicii sau supply;
2) documentaia de furnizare sau actul de predare a lucrrilor;
3) alte documente relevante.
Acordul de parteneriat trebuie s conin procedurile detaliate i s indice documentele

care vor fi utilizate pentru a transfera banii ctre Beneficiar n Republica Moldova sau
ctre partenerul de proiect n afara Republicii Moldova, precum i procedurile de
returnare a fondurilor necheltuite sau neeligibile de la partenerul din Moldova ctre
Beneficiarul din strintate;
V rugm s furnizai toate explicaiile relevante autoritilor bancare sau autoritile de

la trezorerie despre faptul ca plile / transferurile sunt efectuate n cadrul unui program
de asisten tehnic.
Sfat
practic

Page 14
4.
Schimb valutar
Cadrul
juridic
1) Legea cu privire la Banca Naional a Moldovei nr 548-XIII din 21 iulie 1995

2) Legea privind privind reglementarea valutar nr 62 XVI din 21 martie 2008;
3) Regulamentul privind condiiile i procedura pentru efectuarea operaiunilor de
schimb valutar", aprobat prin Decizia Consiliului de Administraie al Bncii

Naionale a Moldovei nr.8 din 28 ianuarie 2010;
4) Ordonana Ministerului de Finane privind contabilitatea i prevederile de raportare
pentru unitile de implementare a proiectelor, finanate din surse externe i

implementate n cadrul autoritilor publice locale i regionale nr. 24 din 26 martie
2009.
5) Instruciuni ale Ministerului Finanelor nr 85 din 9 octombrie 1996 "Evidena
contabila pentru instituiile publice.
6) Instruciuni ale Ministerul de Finane No137 din 25 noiembrie 1998 "Cu privire la
evidena
contabil
autoritilor
locale.
Prezentare general
n general, pentru plile care urmeaz s fie efectuate n lei moldoveneti (MDL), contabilul beneficiarului
ar trebui s schimbe o anumit cantitate de euro n lei. n acest caz, dou documente ar trebui s fie
depuse la banca, un ordin de schimb a unei cantiti de euro, i un ordin de plat (ordin pentru plata a
unei
anumite
sume
n
MDL
catre
furnizor
din
contul
n
MDL).
Sistemul de schimb valutar este diferit pentru instituiile publice i autoritile locale i regionale. Sumele
n contul de valut strin ar putea fi convertite n MDL, la cerere, prin prezentarea unei cereri pentru
vnzarea / cumparare de valut strin la Trezoreria de Stat sau Trezoreria teritorial corespunztoare n
conformitate cu un set de modele. n baza cererii de vnzare / cumparare unitatea de trezorerie face
operaiunea de convertire de la contul de valut strin la contul proiectului n moneda naional.
Informaie Practic
n timp ce reflectm operaiunile trebuie s inem cont de faptul c nu vor fi diferite tipuri de rate de
schimb valutar utilizate n contabilitatea proiectului, pentru sistemul naional de raportare i pentru
sistemul
de
raportare
al
Comisiei
Europene:
Pentru organizaiile non-statale, rata de schimb valutar a bncii n care conturile bancare ale
proiectului sunt deschise. Aceasta este rata utilizat pentru schimburile din contul n euro la conturile
n lei;
Rata de schimb a Bncii naionale pentru instituiile publice i autoritile locale / regionale. Sistemul
contabil din Moldova cere ca toate tranzaciile i contabilitatea trebuie s fie exprimate n lei
moldoveneti, astfel exist o necesitate de a duce evidenta banilor proveniti din grant primiti i pltiti

Page 15
n euro, n contabilitatea intern a Beneficiarului din Republica Moldova. n acest caz, ratele de
schimb stabilite de Banca Naional (cursul de schimb oficial al leului moldovenesc fa de valuta
strina) trebuie s fie utilize.
Ratele de schimb ale Comisiei Europene care se aplic pentru toate tranzaciile din proiect. Pierderile
de schimb valutar care decurg din diferenele dintre ratele de schimb al monedei naionale i ratele
indicate de ctre Comisia European nu pot fi acoperite fondurile de grant ale
Programelor ENPI CBC.
Diferenele cursului de schimb care apar n contabilitatea organizaiilor finanate de la bugetul de stat ar
trebui s fie alocate pentru majorarea sau reducerea surselor de finanare a acestora, precum i
urmatoarele diferene negative, ar trebui s fie written off la creterea cheltuielilor lor.
Diferenele cursului de schimb care apar n contabilitatea organizaiilor finanate din alte surse dect
bugetul de stat ar trebui s fie alocate pentru majorarea sau reducerea veniturilor i cheltuielilor lor, i alte
diferene
negative,
ar
trebui
s
fie
written
off
la
creterea
cheltuielilor
lor.
Nu exist reglementri legale naionale pentru diferene intre ratele de schimb valutar. Astfel, n
conformitate cu reglementrile UE, toate diferenele negative a ratelor de schimb valutar ar trebui s fie
finanate de ctre Beneficiar/partener.

Page 16
5.
Cerinele de contabilitate a proiectului

Cadrul
juridic
1) Ordonana
Ministerului de Finane privind contabilitatea i prevederile de

raportare pentru unitile de implementare a proiectelor, finanate din surse
externe i implementate n cadrul autoritilor publice locale i regionale nr. 24 din
26 martie 2009.
2) Instruciuni ale Ministerului Finanelor nr 85 din 9 octombrie 1996 "Evidena
contabila pentru instituiile publice.
3) Instruciuni ale Ministerul de Finane No137 din 25 noiembrie 1998 "Cu privire la
evidena contabil a autoritilor locale.
Beneficiarilor / partenerilor din Moldova se recomand s tina dou tipuri de

contabilitate:
evidena regulat n sistemul lor de contabilitatea proprie n conformitate cu
cerinele naionale;
management financiar al proiectului n conformitate cu normele programului
ENPI CBC, in conformitate cu contabilitatea managerial a proiectului, n
conformitate cu liniile bugetare i poziii.
Primul tip de contabilitate implic faptul c toate cheltuielile din cadrul proiectului
trebuie s fie suportate de beneficiari i parteneri i reflectate n sistemul lor de
contabilitate intern, aa cum este cerut de contractul de Grant care prevede
criteriile de costuri eligibile. n scopul managementului financiar al proiectului,
trebuie s fie elaborat separate project managerial accounting should be
elaborated separat contabilitate proiect de conducere, pe baza poziiilor
corespunztoare din bugetul proiectului.
Toate contractele relevante, facturi i chitane ar trebui s conin o referin clar

la proiect i remarca "n cadrul proiectului (numele proiectului), nregistrat n baza
de date a programelor internaionale de asisten tehnic i proiecte ale
Cancelariei de Stat a Republicii Moldova cu privire la (data de nregistrare), sub nr
(numr de nregistrare) ". Facturarea corect i relaia de contabilitate intern a
contabilitii manageriale a proiectului va ajuta pentru a separa documentele
financiare referitoare la proiect de toate celelalte documente ale
Beneficiarului/partenerului.
Sfat practic

Page 17
6.
Scutirea de impozite- TVA i taxe vamale. Impozitul pe venit.
Cadrul
juridic
1) Acordul-cadru ntre Republica Moldova i Comisia Comunitilor Europene
din 11.05.2006
2) Codul fiscal, nr. 1163-XIII din 24 aprilie 1997
3) Hotrrea Guvernului nr. 246 din 08.04.2010" cu privire la modul de aplicare
a cotei zero a TVA la livrrile de mrfuri, servicii efectuate pe teritoriul rii i

de acordare a facilitilor fiscale i vamale pentru proiectele de asisten
tehnic i investiional n derulare, care cad sub incidena tratatelor
internaionale". Monitorul Oficial nr.52-53/308 din 14.04.2010
4) Acordurile de Finanare semnate ntre UE i Republica Moldova cu privire la
programele ENPI CBC
Prezentare general
TVA-ul la cota zero, se aplic pentru serviciile de import pentru implementarea proiectelor realizate
de ctre:
a) donatori, recipientii sau beneficiarii proiectului;
b) contractanii, contractai de subiectele menionate la litera a) din aceast seciune, furnizarea de
servicii (sau de lucrri) pentru punerea n aplicare a proiectelor i subcontractanii lor.
the provision of services (or works) for the implementation of projects and their subcontractors.
Furnizorii locali din Republica Moldova - subieci ai impunerii de TVA n ar, furnizeaz bunuri i
servicii la cota zero de TVA pentru:
a) donatori, recipientii sau beneficiarii proiectului;
b) contractanii, contractai de subiectele menionate la litera a) din aceast seciune, furnizarea de
servicii (sau de lucrri) pentru punerea n aplicare a proiectelor i subcontractanii lor.
Pentru livrrile de bunuri i de servicii pentru proiecte, impozitate cu TVA la cota zero, furnizorii locali
vor emite o factur fiscal.
Informaie Practic
Scutirea de impozitul TVA

Se aplic la
Urmtoarele elemente de asisten tehnic internaional nu sunt supuse TVA-ului:

1) Cifra de afaceri de la vnzarea mrfurilor (lucrri, servicii) achiziionate (realizat,
oferite), pe teritoriul Republicii Moldova;
2) Mrfurile introduse pe teritoriul vamal al Republicii Moldova
Condiiile de
scutire
TVA la cota zero se aplic la bunurile i serviciile livrate n ntreaga ar, pentru
implementarea proiectelor incluse n lista aprobat de ctre Guvern, n conformitate cu

Page 18
anexa nr 1 a HG nr. 246 din 08.04.2010

Instituia de
Contact ,
detalii de
contact:
Lista
documentelo
r care
urmeaz a fi
transmise
instituiilor de
contact
Ministerul Finanelor, Inspectoratele Teritoriale Fiscal de Stat .

www.mf.gov.md ;
www.fisc.md
Ca documente de confirmare de livrare la cota zero a TVA vor servi:
1) Lista proiectelor aprobate de Guvern (Anexa nr 1 din Hotrrea Guvernului nr 246 din
08.04.2010), care indic proiectul pentru care este prevzut livrarea la cota zero a TVA;
2) Scrisoarea emisa pe antet oficial de ctre donator, beneficiar sau recipient, care va
specifica obiectul pentru care se va face livrarea i se refer la asisten tehnic sau la
un proiect de investiii
Contribuabilii TVA care livreaz bunuri, servicii sau lucrri pentru implementarea
proiectelor, pentru care se aplic TVA la cota zero, au dreptul la rambursarea de TVA, n
conformitate cu articolul 101 alineatul (5) din Codul fiscal 1163-XIII din 24 aprilie 1997, i
trebuie s prezinte, la solicitarea funcionarilor fiscali, urmtoarele documente i / sau
informaii:
a) declaraiile de TVA din care rezult suma care trebuie rambursat;
b) nregistrrile de bunuri i achiziii, care sunt nregistrate operaiunile de livrare i de
cumprare;
c) copie de pe contractul n baza cruia livrrile au fost fcute la o cota zero a TVA-ului;
d) pentru furnizarea de servicii i de lucrri - documente care s ateste prestarea de
servicii sau executarea de lucrri;
e) facturi pentru livrrile impozitate la cota zero a TVA
f) scrisoare cu antet oficial emis de ctre donator, beneficiar sau recipient, indicnd
subiectul pentru care livrarea a fost fcut indicnd proiectul de asisten tehnic,
specificat n lista de proiecte aprobate de ctre Guvern.
Scutirea de taxe vamale

Se aplic la
Urmtoarele elemente de asisten tehnic internaional sunt, de asemenea, scutite

de accize, taxe vamale:
Mrfurile introduse pe teritoriul vamal al Republicii Moldova.
Condiiile de
scutire
1) ) Serviciul Vamal, n conformitate cu legislaia vamal i fiscal vor filch bunurile

importate (inclusiv prin intermediari, in baza unei oferte), pentru implementarea
proiectelor, fr perceperea taxei pe valoarea adugat, taxelor fiscale, accize, taxe
vamale i obligaia de a efectua procedurile vamale.
2) Proiectul trebuie s fie incluse n lista aprobat de ctre Guvern, n conformitate cu
anexa nr 1 a HG nr. 246 din 08.04.2010;
Instituia de
Contact ,
Serviciul Vamal
www.customs.gov.md

Page 19
detalii de
contact:
Lista
documentelor
care urmeaz
a fi transmise
instituiilor de
contact
1) Lista proiectelor aprobate de Guvern (Anexa nr 1 din Hotrrea Guvernului nr. 246
din 08.04.2010), care indic proiectul pentru care este prevzut livrarea la cota zero
a TVA;
2) Scrisoarea emisa pe antet oficial de ctre donator, beneficiar sau recipient, care va
specifica obiectul pentru care se va face livrarea i se refer la asisten tehnic sau
la un proiect de investiii
Impozitul pe venit
n conformitate cu alin. (A) Articolul 4 din Codul Fiscal 1163-XIII din 24 aprilie 1997, n cazul n care un
tratat internaional care reglementeaz impozitarea i conine norme care reglementeaz impozitarea, la
care Republica Moldova este parte, prevede alte reguli dect cele specificate n legislaia fiscal, normele
prevederilor tratatului internaional se aplic.
n acelai timp, n conformitate cu alin. (3) 54 din Codul Fiscal 1163-XIII din 24 aprilie 1997, venitul
angajailor rezideni care lucreaz n conformitate cu tratatele internaionale privind asistena tehnic i
umanitar, la care Republica Moldova este parte, sunt impozitate conform prevederilor general stabilite,
n cazul n care tratatul internaional nu prevede altfel.
n conformitate cu art 3, p.3.5 Acordul cadru intre Republica Moldova si Comisia Comunitarii Europene
la 11.05.2006 n ceea ce privete toate contractele finanate de UE, contractori strini i angajaii
acestora, alii dect ceteni sau rezideni permaneni ai rii beneficiare, sunt scutii de taxa pe valoarea
adugat, impozitul pe venit, contribuiile de asigurri sociale obligatorii, plile obligatorii percepute n
teritoriul rii beneficiare.

Page 20

Page 21
7.
Resursele umane
Angajarea personalului pentru implementarea proiectului
Atunci cnd sunt angajate persoane pentru implementarea proiectului, este de preferat s ncheie (a)
contracte de munc pentru o perioad determinat de timp (b) cu cetenii.
a. Contractul de munc poate fi pentru o perioad nedeterminat sau limitat de timp (durata proiectului),
sub rezerva circumstanelor. Legislaia prevede n mod expres cazurile cnd un contract de munc
pentru o perioad limitat de timp, pot fi ncheiat.
b. ncheierea contractului individual de munca cu strini ar implica o procedur preliminar (anunul de
post vacant, perioada de ateptare) i acordul Ageniei Naionale pentru Ocuparea Forei de Munc. n
conformitate cu legislaia Republicii Moldova, un strin poate fi angajat n Republica Moldova, dac nu
exist un specialist naional, care poate ndeplini aceleai sarcini i are o de educaie adecvata i / sau
experien..
Legislaia Republicii Moldova nu prevede cerine specifice n ceea ce privete selectarea angajailor. Cu
toate acestea, exist unele linii directoare pentru a face o selecie bun a angajailor pentru unitatea de
implementare. Acestea vor include:
-
Stabilirea criteriilor de angajai, n conformitate cu competenele necesare i cerinele pentru

cunotine
Organizarea de interviuri cu solicitanii
Evaluarea solicitanilor (evaluarea se face de ctre o comisie de evaluare organizata preliminar)
n funcie de criteriile stabilite.
Subcontractarea experilor naionali externi

Atunci cnd sunt angajai experi naionali, opiunea preferabil este de a utiliza "Contract de servicii".
Expertul (furnizorul de servicii) este angajat n calitate de contractor independent i va furniza
Beneficiarului / partenerului serviciile sale profesionale ntr-un anumit domeniu. Acest Contract este
reglementat de art. 931-945 i art. 970 - 979 din Codul civil al Republicii Moldova i nu constituie o relaie
angajator / angajat. n comparaie cu contract de munca, Beneficiarul / partenerul pltete o recompens
pentru serviciile contractantului numai dup ce serviciile au fost finalizate i raportul de ndeplinire a
serviciului corespunztor (actul de acceptare de munc) au fost furnizate.
Normele sociale i de securitate medicala sunt, de asemenea, aplicabile experilor care lucreaz n
condiiile contractului de servicii. Aceste costuri sunt incluse n mod normal n contractul de servicii i sunt
parte a ratei taxei pentru experi.
Subcontractarea experilor internaionali externi

Atunci cnd sunt angajai experi strini, opiunea preferabil este de a utiliza "Contract de servicii".
Expert (furnizorul de servicii) trebuie s furnizeze beneficiarului su serviciile sale profesionale ntr-un
anumit domeniu. Acest Contract este reglementat de art. 931-945 i art. 970 - 979 din Codul civil al
Republicii Moldova i nu constituie o relaie angajator / angajat.

Page 22
Acesta forma este de preferat pentru experii strini, dup cum nu exist cerine naionale privind
securitatea social care ar trebui s fie aplicata. Cu toate acestea plile de asigurare medical se vor
face i trebuie incluse n contractul de servicii (n rata expertului). V rugm s consultai procedurile i
recomandrile privind scutirea de impozit pe venit n conformitate cu Titlul 8.

Page 23
Calculul i contabilizarea salariului pentru personalul de proiect

Calculul i contabilizarea salariului pentru personalul proiectului se face n conformitate cu legislaia
naionala a Republicii Moldova. Nu exist reguli speciale pentru proiecte de asisten internaional, cu
excepia obligaiunii de a nregistra timpul lucrat n fisa de pontaj. n general, beneficiarul trebuie s
prezinte urmtoarele documente auditorului, la cerere:
Registrele salariul pentru personalul care lucreaz n cadrul proiectului;
Documentele de plat pentru resurse umane ale personalului care lucreaz in proiect (ordine de plat
ctre o banc pentru plata salariului, platile sociale, fondurilor de asigurri i taxe, asigurri, etc);
Contul (conturile "Salariul" i "fondurile de asigurare social", etc);
Analiza contului (conturile "Salariul" i "fondurile de asigurare social", etc);
Registre (nregistrri) din registrul cu privire la plile salariale;
Fiele de pontaj lunare specificnd pentru fiecare personal al proiectului timpul alocat pentru sarcinil
din proiect.
Calculul salariilor ar trebui s reflecte nu numai salariul primit, dar, de asemenea, toate plile obligatorii
efectuate de angajat sau angajator referitor la salariu, adic plile de asigurri sociale, asigurri
medicale, impozitul pe venit, etc (pentru acea parte din timp, pentru care s-a lucrat pe proiect).

Page 24
8.
Plata cheltuielilor de deplasare i de diurna pentru experi din

Moldova i cei strini
Cadrul
juridic
1. Hotrrea de Guvern nr 836 din 24.06.2002 pentru aprobarea Regulamentului

privind detaarea angajailor ntreprinderilor, instituiilor i organizaiilor din Republica
Moldova. Monitorul Oficial al Republicii Moldova nr.95/939 din 01.07.2002
Informaie Practic
Exist dou situaii n care plata cheltuielilor de cltorie i de diurn vor fi fcute:
Participarea experilor proiectului i participanilor invitai la un eveniment in cadrul proiectului n
Republica Moldova;
Participarea experilor moldoveni i participanii invitai la un eveniment in cadrul proiectului n afara
Republicii Moldova.
Diurnele pot fi pltite n lei moldoveneti (n numerar sau alte forme), pentru cltorii n Republica
Moldova sau n valut strin pentru cltorii n strintate. Reglementrile naionale au o limita pentru
diurne, n funcie de destinaie. Beneficiarii din Republica Moldova i partenerii ar putea confrunta de
multe ori probleme de discrepane ntre sumele maxime ale diurnelor menionate n regulamentele din
Moldova i cele stabilite n bugetul proiectului. Urmtoarele metode de plat pentru diurnele i costurile
de cltorie ar putea fi utile pentru beneficiarii din Moldova i partenerii:
Participarea experilor din Moldova i strini n activitile proiectului n Moldova:
Contul pentru un grup de experi - o delegaie (costurile de camere conform facturii, pn la 5 uniti
de baz pe zi pentru mese, costurile de transport conform factura). Plata se face prin intermediul unei
tranzacii non-numerar ctre furnizorii de servicii n lei moldoveneti;
Cheltuielile de transport sunt rambursate pe baza unui calcul i unei facturi, completate de o foaie de
parcurs, n cazul n care angajatul a fost trimis ntr-o cltorie de serviciu de ctre organizaie.
Persoanele fizice au posibilitatea de a rambursa cheltuielile lor de transport prin intermediul unui
ordin de plat potal (beneficiarii ENPI CBC vor trebui s aib datele de paaport i biletele
originale).
Participarea experilor moldoveni n activitile proiectului n afara de Republica Moldova:

Plata cheltuielilor de cltorie i de diurn, n conformitate cu standardele i normele specificate n
legislaia Republicii Moldova (adic diurne mici);
Plata cheltuielilor de cltorie i de diurn n conformitate cu ratele bugetului de proiect (doar n caz ul
ONG-lor).
Suma bugetului alocat pentru deplasri in strintate este dat partenerului din afara Republicii
Moldova, care pltete cheltuielile de cazare i transport pentru partenerii din Moldova.

Page 25
Sfat practic
Detaarea angajailor pentru a cltori n strintate i emiterea ordinului se face pe baza

aprobrii managerul companiei, preciznd scopul, durata i ara gazd
Detaarea angajailor pentru a cltori n Republicii Moldova, se poate face cu decizia

companiei, fr a emite ordine
Compensarea pentru cheltuielile de deplasare se face pentru zile efective de edere in

strintate, determinate de documentele de cltorie prezentate n termenul limita, pentru
care angajatul a fost detaat.

Page 26
9.
Costurile administrative: Calcularea i contabilizarea spaiului de

birou pentru de proiect
Informaie Practic
Beneficiarii i partenerii pot oferi spaiu n biroul lor pentru activitile echipei de proiect sau de
desfurarea a activitilor proiectului.Urmtorul exemplu de calculare a costurilor de spaiu de birouri
pentru proiect poate fi utilizat atunci cnd nu este inchiriat un birou separat pentru proiect.
Suprafata total a cldirii (S total) este egal cu 1000m2
Zona total util (zona de birouri) (S total util) este egal cu 700m2
Indexul utilizrii cldirii (IUC) este definit ca raportul dintre suprafaa total a cldirii la suprafata total
util:
IUC=S total / S total util = 1000/700 = 1.43
Spaiul ocupat de ctre biroul proiectului ( S proiect) este egal cu 40m2 (aa cum este menionat n
baza ordinului companiei intern de atribuire a spaiilor)
Suprafaa total utilizat n scopul proiectului (S total al proiectului):

S total al proiectului = S proiect x IUC = 40 x 1.43 = 57.2 m2
Cota proiectului n costurile pentru utilitile cldirii este definit ca un raport din suprafaa total (S
total al proiectului), la suprafaa total a cldirii (S total):
Indexul Proiectului (IP) = S total al proiectului / S total = 57.2 / 1000 = 0.0572
Valoarea costurilor pentru utiliti compensat de proiect este egal cu valoarea costurilor pentru
utiliti pentru perioada de calcul pentru cldire, n general, nmulit cu Indexul Proiectului 2.000.000
0,0572 = 114.400.

Page 27
10. Proprietatea echipamentelor, investiiilor, proprietii intelectuale i a

rezultatelor proiectului.
Prezentare general
Beneficiarul (partenerul principal) este responsabil fa de Autoritatea de Management a Programului
pentru gestiunea bugetar i financiar a proiectului. n cadrul acordului de parteneriat, partenerii pot
autoriza Beneficiarul s plteasc cheltuielile direct ctre subcontractori, n scopul de a achiziiona
echipamente sau pentru a produce materiale sau alte rezultate.
La sfritul proiectului, aceste echipamente i rezultatele pot fi transferate ctre parteneri n conformitate
cu prevederile contractului de grant "transfer de proprietate", i n conformitate cu prevederile acordului
de parteneriat al proiectului. Normele de contabilitate din Moldova vor trebui s fie luate n considerare.
Aceleai proceduri se aplic pentru drepturile de proprietate intelectual, precum ipentru toate produsele
elaborate n cadrul proiectului. Beneficiarul va trebui, de asemenea, s ia n considerare modul de
contabilizare a rezultatelor, care vor rmne n posesia sa.
Informaie Practic
Dac este cazul, transferul drepturilor de proprietate se bazeaz pe un acord separat ntre beneficiar i
partenerul de proiect. Acest acord este numit "Contractul privind transferul de proprietate fr
compensaie", i ar trebui s fie nsoit de certificate de livrare - acceptare semnate de ambele pri.
Pentru a se asigura c proprietatea a fost trecut n bilanul organizaiei partener, Beneficiarul trebuie s
obin urmtoarele documente de la partener:
Carduri de inventar (n cazul activelor fixe), cu indicarea persoanelor responsabile pentru un element
echipament;
foaie (cont "active fixe" sau " bunuri non-durabile ");
Analiza (cont "active fixe" sau " bunuri non-durabile ");
Registre (nregistrri) din registrul cu privire la transferul i primirea activelor fixe sau curente la
balana.
Sfat
practic
n cazul n care Beneficiarul este o instituie guvernamental (autoriti regionale sau

locale), Decizia Comitetului Executiv este necesar pentru a transfera proprietatea
altor parteneri. Decizia ar trebui s aib o referin clar la numele de proiect i datele
de nregistrare, precum i o list de destinatari, numele i numrul de uniti, preul
de echipamente sau dreptul de a fi transferate.

Page 28
11. Achiziia serviciilor, echipamentelor i bunurilor

Cadrul
juridic
1) Legea cu privire la achiziii publice nr 96-XVI din 13.04.2007
Prezentare general
Potrivit art.4 din Legea privind achiziiile publice cerinele naionale privind procedura de achiziii publice
nu se aplic n cazul contractelor reglementate de alte norme procedurale, pe baza acordurilor
internaionale semnate ntre Republica Moldova i alt ar sau mai multe ri tere n ceea ce privete
achiziia de lucrri, rechizite i servicii necesare pentru implementarea unui proiect de ctre prile
implicate (ri).
Astfel, instituiile finanate din mijloacele bugetare i organizaiile non-statale ar trebui s urmeze cerinele
privind achiziiile secundare secondary procurements stabilite de Comisia European pentru aciuni
externe n anexa IV la Contractul Standard de Grant "Achiziiile beneficiarilor de grant n contextul
aciunilor externe ale Uniunii Europene".
Anexa IV conine un set de principii de baz care urmeaz s fie aplicate. Unul dintre aceste principii este
Regula de naionalitate i de origine. Aceast regul nu este descris n detaliu i n anexa IV fcnd
referire la unele documente ale UE pentru mai multe informaii, n special la PRAG.
n funcie de tipul de achiziii secundare, Beneficiarul se refer la Capitolul corespunztor i Anexele din
PRAG - Capitolul 3 i Anexele Servicii pentru contractele de servicii, Capitolul 4 i Anexele pentru
contractele de furnizare de bunuri, Capitolul 5 i Anexele Lucrri pentru contractele de lucrri. El/ ea
trebuie s se refere, de asemenea, la Capitolul 2 privind dispoziiile generale referitoare la toate
contractele.
Dispoziiile Capitolelor 3, 4 i 5 din PRAG, trebuie s fie ajustate n aplicarea lor, n cadrul contractelor de
Grant la dispoziiile specifice prevzute n anexa IV - toate ajustrile care urmeaz s fie efectuate sunt
prezentate n seciunea 3 din acest ghid.

Page 29
Informaie Practic
Tipul de procedur
Suma Contractului i definirea
Supraveghere
asisten i verificare
Este util s fioe elaborat un plan de achiziii a proiectului, care va facilita

monitorizarea achiziiilor i va contribui la identificarea divizarea artificial la
stadiile incipiente. Divizare artificial este interzisa si va face tot volumul
achiziiilor neeligibile.
Este important s se asigure dou tipuri de supraveghere: supravegherea
procedurilor de achiziii i supravegherea implementrii lucrrilor i livrrile
complexe.
n plus fa de supravegherea intern a Beneficiarului privind procedurile de
achizii, ct i lucrrile reale i livrrile Beneficiarul ar putea contracta, de
asemenea, un supraveghetor extern. Sarcini suplimentare de supraveghere ar
putea fi, de asemenea efectuate de ctre Autoritatea Comun de Management /
Secretariatul Tehnic Comun (eventual cu ajutorul unor experi externi).
PRAG prevede numai de verificarea ex-post de ctre autoritatea Contractant
de achiziii secundare efectuate de ctre beneficiarii de granturi.
De obicei, aceasta se efectueaz dup ncheierea licitaiei, dar nainte de
semnarea contractului cu contractantul selectat.
Regula de
naionalitate
n anexa IV la Contractul de Grant se precizeaz c participarea la procedurile

de licitaie administrate de Beneficiar este deschis n condiii egale tuturor
persoanelor fizice i juridice ale Statelor Membre ale UE i rile prevzute n
articolul 21 din regulamentul ENPI, care include ENPI, IPA i rile ESE. Lista
exact a rilor eligibile poate fi gsit n anexa A2 din PRAG. Aceasta este, de
asemenea, deschis pentru organizaiile internaionale.
Regula de naionalitate se aplic contractantului. Ea nu se aplic, totui, fa de
experii propui de furnizorii de servicii care iau parte la procedurile de licitaie
sau contractele de servicii finanate de grant. Acest lucru nseamn c, atunci
cnd un expert este propus de un contractor, regula de naionalitate nu se
aplic la expert, dar la companie, dar n cazul n care expertul este contractat
individual, atunci aceast persoan trebuie s fie dintr-un stat membru al UE
sau o ar ENPI, IPA sau ESE.

Page 30
Regula de origine
Regula se aplic la TOATE bunurile i materialele achiziionate, inclusiv

materialele care urmeaz s fie folosite pentru construcie, dar nu se aplic
pentru echipamentul de Contractant utilizat n timpul construciei.
Mrfurile originare dintr-o ar sunt acele mrfuri obinute sau produse n acea
ar. Bunurile a cror producie implic mai mult dect o ar sunt considerate
originare din ara n care au fost supuse ultimei etape de prelucrare
substanial, justificat economic sau lucrate ntr-o ntreprindere echipat n
acest scop i care rezult n fabricarea unui produs nou sau care reprezint o
etap important de fabricaie.
Contractantul (furnizorul) trebuie s prezinte un certificat de origine
Beneficiarului pentru toate echipamentele i vehiculele cu un cost unitar de>
5000 .Certificatul trebuie s fie eliberat de ctre autoritile competente din
ara de origine.
Excepii de la regula de naionalitate i regula de origine: pot fi acordate de
ctre ACM / STC numai prin derogare. Ea nu poate fi justificat pentru motivul
c un produs ar fi mai ieftin dect cel din Comunitate sau produsul local.
Aceasta poate fi justificat doar n cazul n care produsele nu sunt disponibile n
pieele din rile n cauz, din motive de urgen extrem sau n cazul n care
realizarea proiect / program / aciune ar deveni imposibil sau extrem de dificil,
datorit regulii de eligibilitate.
N.B.
Toate normele secundare de achiziii aplicabile n cadrul contractului de grant

trebuie s fie respectate

Page 31
12. Lucrri (infrastructur)

Obinerea documentelor pentru loturi de teren i autorizaii de construcie
Cadrul
juridic
1) Codul Funciar nr 828 din 25.12.1991;

2) Codul civil nr 1107 din 06.06.2002;
3) Legea cu privire la preul normativ al terenurilor i metoda de vnzare a
terenului nr 1308 din 25.07.1997;
4) Decizia Guvernului cu privire la aprobarea Regulamentului privind vnzarea i
cumprarea de terenuri related nr 1428 din 16.12.2008;
5) Decizia Guvernului cu privire la aprobarea Regulamentului privind modul de
atribuire, modificarea destinaiei i schimbul de terenuri nr 1451 din 24.12.2007,
publicat n MO din 11.01.2008
Prezentare general
Plasarea i proiectul de Construcii i amenajri se face numai pe baza certificatului de urbanism, n timp
ce simpla executare a tuturor acestor lucrri vor fi autorizate prin autorizaia de construcie.
n Moldova tot teritoriul este mprit n 7 categorii de terenuri. Activitile de constructii sunt permise
numai pe unele dintre ele. nainte de a ncepe toate activitile este important pentru a afla toate
informaiile despre teren din Registrul Bunurilor Imobiliare deinut de Oficiul Cadastral Teritorial, precum
i a verifica statutul cu planul urbanistic local.
n scopul de a obine dreptul de a face o construcie pe un teren este necesar de a avea titlul de utilizare /
proprietate asupra asupra acelui teren. Titlurile menionate mai sus pot aparine unei persoane private, pe
baza de:
- Exist deja un lot de teren n proprietate;
- Achiziionarea de teren de la o alt persoan privat sau de la Administraia Public Local (APL), n
baza rezultatului licitaiei;
- ncheierea unui acord cu o persoan privat sau cu APL sau Guvernul s utilizeze lotul de teren pentru
constructia cldirii pe el (superficie).
Plasarea fiecrii construcii trebuie s fie aprobat n baza Planului de Urbanism.

Page 32
Informaie Practic
Instituia de
Contact ,
detalii
contact:
Administraia Public Local (APL), n baza deciziei Consiliului Local;

de
Lista
documentelor
care ar putea fi
solicitate de
ctre APL /
Agenia
Proprietii
Publice pe lng
Ministerul
Economiei
Agenia Proprietii Publice; www.app.gov.md

Agenia de Cadastru; www.cadastre.md
n baza cererii, este necesar s se adauge urmtoarele documente: (Anexa 2)
1) Planul de cadastru a terenului n original, emis de Oficiul Cadastral teritorial,
care prevede pentru suprafa, numrul cadastral i adresa de teren, sau ar putea fi o
copie legalizat;
2) n cazul persoanei juridice i persoanei fizice care desfoar activiti de
antreprenoriat (antreprenori individuali), este necesar s se prezinte copia
certificatului de nregistrare de stat, pentru persoanele fizice - este necesar s se
prezinte copia actului de identitate;
3) Extras din Registrul Bunurilor Imobiliare, capitolul A i B, n original, sau o copie
legalizat, precum i o copie a actelor n baza crora bunurile imobiliare s-au
nregistrat (contract de achizitionare a terenului, donatie, mostenire, decizia instanei
de judecat);
4) n cazul construciei neterminate - este necesar s se prezinte autorizaia de
construcie i de actul de inspecie;
5) contractul de nchiriere a terenului menionat, ar trebui s fie cazul;
6) Certificat privind rata aplicat pentru calcularea preului de vnzare a lotului de
teren menionat, n funcie de plasare i de aranjament, emis de ctre APL;
7) Plata de calcul;
Metoda de atribuire
ntreprinderile de stat, organizaii i instituii care sunt interesate n utilizarea
terenurilor pentru alte necesiti dect pentru agricultur i forestiere pot adresa o
cerere Ageniei Relaii Funciare i Cadastru. Pe lng cerere, urmtoarele
documente se depun:
1. Nota de argumentare referindu-se la planul general de construcie similar,
modelul de proiect i planul urban;
2. Confirmarea din partea autoritilor publice centrale cu privire la intenia de a
utiliza lotul de teren;
3. Confirmarea deintorului de teren pentru daunele posibile terestre;
4. Planul cadastral cu indicarea hotarelor, precum i alte documente aferente (n
dependen de domeniul de utilizare a terenului).
Link-uri utile:
http://www.app.gov.md

Page 33
Elaborarea documentaiei de proiect a cldirii, expertiza de stat i de aprobarea

finala
1) Legea privind autorizarea executrii lucrrilor de construcii
din 09.07.2010, publicat n "Monitorul Oficial" nr. 155-158 din 03.09.2010;
Cadrul
juridic
nr
163
2) Legea cu privire la calitatea de constructii nr 721 din 02.02.1996, publicat n

"Monitorul Oficial" nr. 25 din 25.04.1996;
3) Hotrrea Guvernului nr 623 din 02.07.1999 privind aprobarea Regulamentului privind
construcia locuinelor private;
Prezentare general
Elaborarea proiectelor se efectueaz n conformitate cu documentele normative stabilite, regimul
arhitectural-urban i aranjamentele tehnice indicate n Certificatul de Urbanism emis de ctre
administraia local.
Informaie Practic
Instituia de
Contact ,
detalii
contact:
de
APL

Page 34
Lista
documentelor
care ar putea fi
solicitate
de
ctre APL
Certificatul de urbanism pentru proiectare este ntocmit i eliberat pe baza de cerere,

i originalele sau copiile urmtoarelor documente, care sunt anexate la cerere:
1) Extras de la Cadastru Bunurilor Imobiliare, emis de Oficiul Cadastral Teritorial,
mpreun cu planul cadastral i / sau planul imobiliar;
2) carte de identitate (pentru persoane fizice) sau certificatul de nregistrare (pentru
persoanele juridice);
3) expertiz tehnic, n caz de reconstrucie, restaurare, modificare sau de
consolidare a cldirii existente, elaborate de ctre experi tehnici atestati;
4) acordul notarizat dintre co-proprietari proprietii / terenuri ale cror interese pot fi
afectate direct n timpul execuiei lucrrilor de construcie i funcionare a obiectului
construit;
5) schia de proiect aprobat de arhitectul-ef, n cazul n care construcia va fi
poziionat n zona cu regim special stabilit prin documentaia de urbanism i
amenajare a teritoriului.
Certificatul de urbanism pentru proiectare se elibereaz pe baza documentaiei de
urbanism i amenajare a teritoriului de ctre organele locale de arhitectur din APL.
n cazul n care documentaia de planificare urban i spaial a teritoriului lipsete
certificatul de urbanism pentru proiectare va fi emis n baza urmtoarelor documente:
schema de amplasare a construciilor / terenurilor i reelor municipale, care sunt
supravegheate de catre arhitectul sef, organele de supraveghere de stat (Centrul
Naional de Sntate Public, Inspectoratul Ecologic de Stat, serviciile de pompieri i
de salvare), INCP "Urbanproiect" (pentru toate localitile, cu excepia Chiinu), IMP
"Chiinu Proiect (municipiul Chiinu), va servi ca baz pentru emiterea certificatului
de dezvoltarea urban i de proiectare.
Sfat
practic
Perioada de valabilitate a certificatului urban de proiectare ar putea fi pn la 24 de luni

de la momentul emiterii certificatului. De asemenea, este posibil s se prelungeasc
perioada de valabilitate o singur dat pentru nc 12 luni.
Pentru certificatul de urbanism pentru proiectare va fi ataat: planul de plasament a

construciei /planul terenului cu indicarea zonei, adresa, declaraia de la Centrul
Naional de Sntate Public, declaraie de mediu, i declaraia de la pompieri i
salvare.

Page 35
Obinerea permisiunii pentru constructii
1) Legea privind autorizarea executrii lucrrilor de construcii

din 09.07.2010, publicat n "Monitorul Oficial" nr. 155-158 din 03.09.2010;
Cadrul
juridic
nr
163
2) Hotrrea Guvernului nr 623 din 02.07.1999 privind aprobarea Regulamentului privind

construcia locuinelor private;
3) Hotrrea Guvernului nr 360 din 18.04.1997 cu privire la aprobarea Regulamentului

privind certificatul de urbanism i autorizaia de construcie, ameliorarea sau lichidarea
construciei;
Prezentare general
Utilizarea terenurilor i a cldirilor n comunitile, proiectul de obiecte civile, industriale, agricole sau
pentru alte scopuri, de executare de construcie sau demolare de cldirilor i utilitilor, dezvoltarea altor
activiti urbane pe ntreg teritoriul Republicii Moldova se efectueaz n conformitate cu procedurile de
aprobare a certificatului de urbanism i a autorizaiei de construcie a cldirilor i a utilitilor (instalaiilor)
(n continuare - autorizaia de construire / demolare).
Informaie Practic
Instituia de
Contact ,
detalii
contact:
Administraia Public Local direcia architectur

de
Inspecia de Stat in Construcii; www. mdrc.gov.md/?pag=inspectia

Page 36
Lista
documentelor
care ar putea fi
solicitate
de
ctre APL:
Pentru autorizaiei de construire / demolare
Extras de la Cadastru Bunurilor Imobiliare, emis de Oficiul Cadastral

Teritorial, studiu topografic, scara 1: 500;
Certificat de Urbanism pentru proiectul de proiectare;
Extras din documentaia tehnic, care va include: memo explicaie, planul
general (plan de situaie i planul de trasare), faada, solutii de culoare,
proiectul privind organizarea de execuie a lucrrilor de construcii, confirmat
de arhitectul ef;
Declaraiile bazate pe verificarea documentaiei de proiect (seciuni: plan
general, arhitectura, rezistena), sau un singur raport de verificare a
documentaiei de proiect;
Cartea de identitate pentru persoanele fizice sau certificatul de nregistrare
pentru entitile juridice;
Certificarea autorizrii responsabilitii tehnice i coordonarea construciilor;
Emitentul poate stabili condiii speciale pentru perioada de executare a
lucrrilor de construcii, cum sunt: (1) de a utiliza proprietatea public (acces
la antierul de construcii, nchiderea drumurilor publice, ocuparea temporar
a spaiilor publice, devierea traficului auto de zi cu zi i / sau pietonal, crearea
de drumuri temporare, instalarea elementelor de publicitate), (2) pentru a
proteja proprietile vecine; (3) protecia mediului. Autorizata de construcie
eliberat ar trebui s fie nregistrat n timp de 3 zile lucrtoare la Inspecia de
Stat n Construcii.
Documentele
care urmeaz s
fie primite
Link-uri utile:
Autorizaie de construcie
http://www.chisinau.md/pageview.php?l=ro&idc=461&id=1238
http://www.balti.md/index.php?option=com_content&task=section&id=11&Itemid=33
Sfat
practic
n cazul n care este planificat s se foloseasc o cldire care este declarat o cldire
monument, va fi necesar s se obin confirmarea suplimentar de la Registrul
monumentelor de importan naional emise de Ministerul Culturii sau de la direcia de
cultur de la APL pentru monumente din registrul local;
Termenul pentru emiterea autorizaiei este de 10 zile lucrtoare de la data nregistrrii.

n cazul n care emitentul nu respect termenul limit i nu informeaz n scris
solicitantul (beneficiarul) privind refuzul de a lua n considerare autorizatia de
construictie emisa. n acest caz, solicitantul (beneficiarul) are dreptul de a ncepe
executarea muncii prin notificarea n scris a emitentului i Inspecia de Stat n
Construcii.

Page 37
Acceptarea lucrrilor de construcii
Cadrul
juridic
1) Legea Republicii Moldova nr 721 din 02.02.1996 "Cu privire la calitatea n

construcii", publicat n "Monitorul Oficial" nr. 25 din 25.04.1996;
2) Hotrrea Guvernului nr. 285, din 23.05.1996 privind aprobarea Regulamentului
de recepie a construciilor i instalaiilor, publicat n "Monitorul Oficial" nr. 042
din 28.06.1996;
Prezentare general
Recepia lucrrilor de construcii i a instalaiilor aferente se face, n cazul construciilor noi, ct i n cazul
interveniilor n construciile existente (reparaii, consolidarea, modificarea, de reconstrucie, extinderi, etc)
i se realizeaz n dou etape:
Receptie la sfritul lucrrilor;
Recepia final, la sfritul perioadei de garanie.
Informaie Practic
Instituia de
Contact,
Inspectia de constructii.
detalii de contact:
Comisia de recepie a construciilor
Lista documentelor
care ar putea fi
solicitate de ctre
Comisia
de
Recep
ie:
Documentele de executare a construciei;

Concluziile structurilor de control;

Page 38
Comisia de recepie controale:

A) dispoziiile privind autorizaia de construcie i avizele i condiiile de execuie
impuse de autoritile competente. Examinarea se va face prin:
- Cercetarea vizual a cldirii;
- Analiza tehnic a documentelor cuprinse n cartea tehnic a construciei;
2) executarea lucrrilor, n conformitate cu dispoziiile contractelor, a
documentaiei de execuie i a reglementrilor specifice, in baza cerinelor
eseniale de construcie, potrivit legii;
3) aviz, elaborat de ctre proiectant, cu privire la modul n care lucrarea a fost
efectuat (investitorul trebuie s se asigure c aceast activitate este acoperit de
contractul de proiectare);
4) termenele de finalizare i de calitate a tuturor lucrrilor n conformitate cu
contractul ncheiat ntre investitor i executant, i acele condiii care au fost n
documentaia anexat la contract.
Recepia final
1) rapoartele de primire a lucrrilor realizate; (Annex3)
2) eliminarea viciilor care au fost detectate n procesul de recepie la terminarea
lucrului;
3) Concluziile investitorilor cu privire la modul cum construciile i instalaiile
aferente au servit n timpul perioadei de garanie, inclusiv viciile identificate i
remedierea acestora.
Aditional ar putea fi solicitata executarea testelor i expertizelor.
Documentele care
urmeaz s fie
primite:
a) raport de primire, cu sau fr concluzii i obiecii;
Link-uri utile:
http://www.mcdr.gov.md
b) raportul de recepie final.
http://www.mcdr.gov.md/?pag=subdiviziuni&opa=view&id=49&start=

Page 39
PARTEA 3- AUDITUL PROIECTULUI SI RAPORTAREA

13. Verificarea cheltuielilor (cum s gsii i s numiti un auditor n Republica
Moldova)
Prezentare general
Subiecte a unor cerine specifice ale programului (cum este descris n contractul de drant), proiectele
sunt rugate s anexeze un raport de verificare a cheltuielilor la rapoartele lor financiare i / sau solicitrile
de plat. Raportul de verificare cheltuielile trebuie s fie produs de ctre un auditor, care este membru al
Federaiei Internaionale a Contabililor (IFAC), sau se angajeaz s ndeplineasc acest angajament n
conformitate cu standardele i etica IFAC astfel cum este prevzut n Termenii de referin pentru
verificarea cheltuielilor, anexate la contractul de grant (anexa VII).Auditorul examineaz dac costurile
declarate de ctre Beneficiar sunt reale, nregistrate corect i eligibile, n conformitate cu prevederile
Contractului, precum i veniturile pentru Aciune i emite un raport de verificare a cheltuielilor conform
modelului prezentat de ctre Autoritatea de Management a Programului ENPI CBC.
Asociaia Contabililor i Auditorilor din Moldova este membru al IFAC i Ministerul de Finane prezint o
list de companii de audit care au trecut procesul de certificare.
Alegerea auditorului trebuie s fie aprobat de ctre Autoritatea de Management a programului.
Informaie Practic
O list complet a companiilor de audit i auditorilor independeni din Republica Moldova poat fi gsit la
urmtorul link: http://www.minfin.md

Page 40
14. Monitorizarea, evaluarea i raportarea n conformitate cu cerinele naionale

Cadrul
juridic
1) Hotrrea de Guvern nr.12 din 19 ianuarie 2010 "Cu privire la aprobarea

Regulamentului cu privire la Cadrul instituional i mecanismul de coordonare a
asistenei externe acordate Republicii Moldova de ctre organizaiile
internaionale i rile donatoare". Monitorul Oficial nr.11-12/54 din 26.01.2010.
Prezentare general
Potrivit reglementrilor din Moldova, rapoartele de monitorizare a proiectului/ programului difer n funcie
de fazele proiectului:
a) raportul de monitorizare a fazei iniiale a proiectului/ programului este elaborat la sfritul fazei iniiale a
proiectului (pn la aprobarea raportului iniial). Raportul determin relevana proiectului, calitatea
termenilor de referin, existena planului de lucru i gradul de atingere a rezultatelor i obiectivelor
scontate etc. (anexa 4);
b) raportul de monitorizare a progreselor este elaborat n perioada de pn la 45 de zile ce urmeaz dup
semestrul de raportare. Raportul reflect starea actual de implementare a proiectului/ programului i
stabilete conformitatea implementrii proiectului cu planul de lucru, ntrzierile i conformitatea
rezultatelor obinute cu cele scontate etc. (Anexa 5);
c) raportul final de monitorizare este elaborat pe parcursul primelor trei luni de la finalizarea proiectului
sau din momentul primirii/ finalizrii elaborrii raportului final al proiectului. Raportul trebuie s conin un
sumar al activitilor efectuate, evaluarea rezultatelor i obiectivelor atinse, stabilirea impactului i
durabilitii care snt eseniale pentru asigurarea continuitii proiectului(Anexa 6).
Informaie Practic
Pe parcursul perioadei de implementare a proiectului, recipientul, sub conducerea coordonatorului de
sector (Ministerului de ramura responsabil), asigur:
a) utilizarea eficient i distinct a mijloacelor financiare raportate la rezultatele scontate;
b) examinarea/ elaborarea i aprobarea rapoartelor iniial, de progres i final ale proiectului/ programului;
c) accesul experilor la informaia necesar bunei funcionri a proiectului;
d) interaciunea armonizat intra- i intersectorial ntre proiectele i programele de asisten extern
pentru realizarea unei coerene depline a aciunilor implementate;
e) eficiena i transparena procesului de achiziii a serviciilor i bunurilor, precum i a managementului
financiar (n cazul contractrii asistenei financiare externe);
f) funcionarea comitetului de supraveghere pentru proiect/ program;
g) plasarea pe pagina web a instituiei a informaiilor referitoare la iniierea i implementarea tuturor
proiectelor de asisten extern implementate n sector.
Coordonatorul Naional va asigura, cu sprijinul Unitii Naionale de Coordonare, coordonarea i
funcionarea corespunztoare a sistemului naional de monitorizare a asistenei externe.
Cancelaria de Stat, Direcia pentru politica, planificarea strategic i de asisten strin. Adresa:. 456, 1
Piaa Marii Adunri Naionale, Chiinu, MD 2033. www.ncu.moldova.md

Page 41
Implementarea proiectelor i programelor de asisten extern snt monitorizate prin intermediul:

a) rapoartelor de monitorizare a proiectului/ programului n scopul evalurii relevanei, eficienei,
eficacitii, impactului i durabilitii acestora, n conformitate cu documentaia standard prezentat n
anexa 4, Anexa 5, Anexa 6;
b) intervievarea beneficiarului i contractorului (dup caz).
Rapoartele de monitorizare snt elaborate de recipient, care ulterior snt discutate i aprobate n cadrul
consiliului sectorial. Rapoartele de monitorizare snt semnate de coordonatorul de sector i snt
prezentate Coordonatorului naional
Coordonatorul de sector pregtete raportul anual privind progresele n implementarea proiectelor i
programelor de asisten extern n sector i-l prezint Coordonatorului naional
n funcie de necesitate, rapoartele anuale de sector snt examinate n cadrul Comitetului interministerial
pentru planificare strategic.
Unitatea naional de coordonare pregtete raportul anual consolidat privind implementarea proiectelor
i programelor de asisten extern i-l prezint n cadrul Comitetului interministerial pentru planificare
strategic.

Page 42

Page 43
PART 4- ACTE JURIDICE I FORMULARE

Page 44
Part 2 -
ANNEXES
Annex No. 1 ................................................................................................ 453

Annex No. 2. ............................................................................................... 497
Annex No. 3. ................................................................................................. 50
Annex No. 4. ................................................................................................. 57
Annex No. 5. ................................................................................................. 60
Annex No. 6. ................................................................................................. 62

Page 45
Annex No. 1.
Anexa nr.5
la Hotrrea Guvernului nr. 246
din 8 aprilie 2010
Fia de nregistrare a proiectului
/ Project Registration Fiche
ATTENTION
V rugm s completi fia n limbile romn i englez /
Please fill on both languages Romanian and English
Fi nr. __________ din _____________200__

de nregistrare a proiectului
(pentru Cancelaria de Stat)
1.
Denumirea proiectului / Project name
2.
Amplasarea (adresa, contacte, persoana de contact, e-mail, pagina web) / Location (address, contacts,
contact person, e-mail, web site, staff)
3.
Codul donatorului la proiect / Donor's project code
4.
Donatorul / Donor
5.
Acordul n baza cruia se implementeaz proiectul / Agreement on which base the project is working
6.

Page 46
Data lansrii (Ziua/Luna/Anul) / Start date (DD/MM/YYYY)
7.
Durat proiectului (luni) / Duration (months)
8.
Data ncheierii (Ziua/Luna/Anul) / End date (DD/MM/YYYY)
9.
Prelungirea proiectului (luni) / Project prolongation (months)
10.
Beneficiar (denumirea, adresa juridic) / Beneficiary (name, legal address)
11.
Instituia partener (recepienii) / Partner institution (Recipient)
12.
Instituia implementatoare (contractorii (nr. contractelor)) / Implementation institution
13.
Bugetul total al proiectului (dolari SUA) / Total budget (USA dollars)
14.
Suma alocat pentru anul curent (dolari SUA) /
Amount from the total budget for current year (USA dollars)
15.
Suma alocat pentru anul viitor (dolari SUA) /
Amount from the total budget for next year (USA dollars)

Page 47
16.
Suma alocat pentru anul precedent, dac exist (dolari SUA) /
Amount from the total budget for previous year (USA dollars) (if applicable)
17.
Suma cheltuit n anul precedent (dolari SUA) /
Amount executed in previous year (USA dollars) (if applicable)
18.
Naional / Regional (dac Regional n ce ri) /
National / Regional (if regional indicate all participated countries)
19.
Sectorul (conform OECD) / Sector (from OECD), Policy objectives
20.
Sectorul adiional (conform OECD (dac exist)) / Sub-sector (from OECD (if applicable))
21.
Rezumatul proiectului / Summary of the project
22.
Obiectivul de baz al proiectului / Wider Objective
23.
Obiectivele specifice (componentele proiectului) / Specific Objectives (components of the project)
24.
Activitile proiectului / Projects activities
25.

Page 48
Rezultatele preconizate ale proiectului / Expected Outputs
26.
Tipul de asistena / Type of assistance (Grant, Technical Assistance)
ATTENTION
Attach to this Project Registration Fiche Terms of Reference of your project, Copy of extract from the
contract which contain name of implementing institution/organization, signing date, donor's name and
duration of the contract
ATENIE
Anexai termenii de referina, copia extrasului din contractul de prestare a serviciilor i/sau
lucrrilor, care conine denumirea instituiei - implementatoare de proiect, data semnrii,
donatorul i termenul de valabilitate al contractului

Page 49
Annex No. 2.
Anexa nr.1
la Regulamentul cu privire la
vnzarea-cumprarea terenurilor
aferente
Primriei __________________________________________
(municipiului, oraului, satului (comunei)
CERERE
de cumprare a terenului aferent
1. Prin prezenta se solicit cumprarea terenului aferent __________
________________________________________________________________________
(denumirea obiectului privatizat sau care se privatizeaz)
cu o suprafa de __________ (_________________________________________)
(cu cifre)
(cu litere)
ha, situat n oraul (satul) ______________ raionul _____________ strada
________________________________________________________________________
(adresa conferit terenului aferent,
_______________________________________________________________________.
enumerarea adiacenilor)
n vederea perfectrii contractului de vnzare-cumprare a terenului
aferent obiectului privatizat (care se privatizeaz) comunicm
urmtoarele:
Cumprarea terenului se solicit de ctre __________________________
________________________________________________________________________
(denumirea de firm complet a persoanei juridice sau a ntreprinderii
________________________________________________________________________
individuale; numele i prenumele persoanei fizice, datele din paaport)
cu sediul (domiciliul): _____________________________ Republica Moldova,
____________________________________________, certificat de nregistrare
nr.________________________ din "____"____________________________199__,
reprezentat de ________________________________________________________
(funcia, numele i prenumele, datele din paaport)
care acioneaz n baza ________________________________________________
________________________________________________________________________
(documentul ce confirm mputernicirile, numrul i data eliberrii)
2.Terenul aferent se afl n folosina _____________________________
________________________________________________________________________
n baza ________________________________________________________________
(documentul care confirm dreptul de
________________________________________________________________________
folosin asupra terenului (decizia de atribuire,
________________________________________________________________________
titlul de autentificare, extrasul din registrul cadastral al
deintorilor de terenuri sau alt document existent, numrul i data))
3. Suprafaa total a terenului aferent este de ____________________
(cu cifre)
( ________________________________________________________________ ) ha.
(cu litere)
4. Din suprafaa terenului aferent a fost exclus:
terenul pe care snt amplasate _________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
(case de locuit, alte construcii de menire social-cultural)
transmise obiectului privatizat cu drept de gestiune economic, cu o
suprafa de ________________ ( __________________________________ ) ha.

Page 50
(cu cifre)
(cu litere)
5. Terenul indicat i construciile amplasate pe el nu snt n

litigiu.
[Pct.6 exclus prin Hot.Guv. nr.335 din 21.03.03, n vigoare 28.03.03]
Anexe:
1. Copia autentificat a certificatului nregistrrii de stat a
ntreprinderii solicitante (persoanele fizice prezint pentru notificare
paaportul sau alt document de identitate).
2. Copia autentificat a documentului ce confirm dreptul de
folosin (posesiune, beneficiere) al Cumprtorului asupra terenului
aferent i suprafaa acestuia (decizia de atribuire sau titlul de
autentificare a dreptului deintorului de teren sau planul de
atribuire, ori extrasul din registrul cadastral, planul terenului sau
alt document existent - se prezint n 5 exemplare);
3. Copia autentificat a contractului de vnzare-cumprare sau a
certificatului de privatizare, ori a altui document ce confirm dreptul
de proprietate al solicitantului asupra obiectului privatizat sau
construciei nefinalizate, ce snt amplasate pe terenul solicitat pentru
cumprare.
"___"_______________ 20__
____________________________
(semntura reprezentantului)
L.. (pentru persoana juridic)
[Anexa nr.1 la Regulament modificat prin Hot. Guv.nr.1023 din 04.11.97]
Anexa nr.2
aferente
BORDEROUL DE CALCUL AL PREULUI
DE VNZARE-CUMPRARE A TERENULUI AFERENT
"___"_______________ 20__
__________________________
(localitatea)
1. __________________________________________________________________
(denumirea de firm complet a ntreprinderii , numrul i data nregistrrii de stat;
_____________________________________________________________________
numele i prenumele persoanei fizice)
2. Adresa conferit Terenului aferent ______________________________________
___________________________________________________________________
(municipiul, oraul, satul; strada)
_____________________________________________________________________
(enumerarea adiacenilor)
_____________________________________________________________________
3. Suprafaa terenului aferent necesar ntreprinderii pentru ndeplinirea proceselor tehnologice, conform planului cadastral, ori,
dup cum este indicat n actul de stat de folosin a terenului sau alt document existent
____________________________________________________________________
(documentul ce confirm suprafaa terenului)
constituie ____________ ( ________________________________________ ) ha.
(cu cifre)
(cu litere)
4. Bonitatea medie a solului stabilit pentru republic - pentru terenurile destinate construciilor, iar pentru terenurile cu destinaie
agricol aferente construciilor private atribuite n calitate de cot valoric din patrimoniul ntreprinderilor agricole (staii i garaje de
maini i tractoare, arii de pstrare i prelucrare a cerealelor, ncperi frigorifice pentru pstrarea fructelor i legumelor, puncte de
altoire a viei de vie i pomilor fructiferi, sere, staii de purificare a reziduurilor animaliere, depozite, ateliere de reparaii, de
prelucrare a materiei prime, ferme zootehnice etc.), folosite n scopul produciei agricole i agroindustriale - bonitatea medie a
solului stabilit pentru oraul, satul (comuna) respectiv() sau, la cererea cumprtorului de teren, bonitatea solului, stabilit pentru
terenul respectiv, constituie ____________ (cu cifre)____________(cu litere)
5. Tariful stabilit pentru o unitate grad-hectar n anexa la Legea privind preul normativ
al pmntului constituie ________________ ( ________________________) lei/ha.
(cu cifre)
(cu litere)
6.Preul
normativ
al
terenului
(p.3
x
p.4
x
p.5)
constituie
____________________
(
________________________________________________ ) lei.
(cu cifre)
(cu litere)
7.Coeficientul la preul normativ n funcie de amplasarea i amenajarea inginereasc a terenului aferent este de __________
(______________).
(cu cifre)
(cu litere)
8. Conform punctelor 3 sau 4 (dup caz) din anexa la Legea privind preul normativ i modul de vnzare-cumprare a pmntului, la
preul normativ calculat, se aplic coeficientul ______________ __________________________
(cu cifre)
(cu litere)
9.Preul de vnzare al terenului (p.6 x p.7 x p.8) constituie______________________________________(
_______________________ ) lei.

Page 51
(cu cifre)
(cu litere)
Primarul _______________________________
(numele i prenumele)
(Viceprimarul) _________________________
(semntura n clar)
L..
Note:
1. La vnzarea-cumprarea terenurilor destinate construciilor (ocupate de obiective industriale, de transport etc.) bonitatea medie a
solului stabilit pentru republic, precum i pentru terenurile cu alt destinaie dect cea agricol constituie 65 (aizeci i cinci)
grade.
2. Bonitatea medie a terenurilor cu destinaie agricol aferente construciilor private atribuite n calitate de cot valoric din
patrimoniul ntreprinderilor agricole (staii i garaje de maini i tractoare, arii de pstrare i prelucrare a cerealelor, ncperi
frigorifice pentru pstrarea fructelor i legumelor, puncte de altoire a viei de vie i pomilor fructiferi, sere, staii de purificare a
reziduurilor animaliere, depozite, ateliere de reparaii, de prelucrare a materiei prime, ferme zootehnice etc.), folosite n scopul
produciei agricole i agroindustriale, este cea stabilit pentru oraul, satul (comuna) respectiv() sau, dac la cererea
cumprtorului de teren au fost efectuate cercetri pedologice, pentru terenul respectiv.
3. Tariful pentru o unitate grad-hectar, stabilit n anexa la Legea privind preul normativ i modul de vnzare-cumprare a pmntului,
constituie:
pentru terenurile destinate construciilor (ocupate de obiective industriale, de transport etc.), precum i pentru terenurile cu alt
destinaie dect cea agricol - 9264 lei 96 bani (nou mii dou sute aizeci i patru lei i nouzeci i ase bani);
pentru terenurile cu destinaie agricol aferente construciilor private atribuite n calitate de cot valoric din patrimoniul
ntreprinderilor agricole (staii i garaje de maini i tractoare, arii de pstrare i prelucrare a cerealelor, ncperi frigorifice pentru
pstrarea fructelor i legumelor, puncte de altoire a viei de vie i pomilor fructiferi, staii de purificare a reziduurilor animaliere,
depozite, ateliere de reparaii, de prelucrare a materiei prime, fermelor zootehnice etc.), folosite n scopul produciei agricole i
agroindustriale necesare proceselor tehnologice - 289 lei 53 bani (dou sute optzeci i nou lei i cincizeci i trei bani).
[Anexa nr.2 modificat prin HG1183/11.11.05, MO154/18.11.05 art.1278]

Page 52

Page 53
Annex No. 3.
Anexa nr.1
la Legea nr.163 din 03.09.2010 privind autorizarea executrii lucrrilor de construcie
Primria______________________________
municipiului, oraului, comunei, satului
CERTIFICAT DE URBANISM PENTRU PROIECTARE
nr.________din____________201___
Ca urmare a cererii depuse de ____________________________________,
cu domiciliul/sediul _________________________________________________
_____________________ telefon de contact______________________________,
nregistrat cu nr. _______ din _____________________ 201__
n baza prevederilor Legii privind autorizarea executrii lucrrilor de construcie, se
CERTIFIC:
Elaborarea documentaiei de proiect pentru:
_________________________________________________________________________________________________________
___________________________
situat n raionul__________________municipiul/oraul_____________________
sectorul_____________________ comuna/satul ___________________________
strada __________________ nr. _______ bloc __________ ap. _______________
1. Regimul juridic:___________________________________________________
__________________________________________________________________
__________________________________________________________________
2. Regimul economic:________________________________________________
__________________________________________________________________
__________________________________________________________________
3. Regimul tehnic:___________________________________________________
_________________________________________________________________________________________________________
___________________________
4. Regimul arhitectural-urbanistic: ______________________________________
__________________________________________________________________
__________________________________________________________________
Prezentul certificat nu permite executarea lucrrilor de construcie.
Documentaia de proiect, n baza creia se va solicita eliberarea autorizaiei de construire, va fi nsoit de urmtoarele
avize i studii:
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
______________________________________________________
PRIMAR
/ __________ /
L..
SECRETAR
/ ________/
/ ________/
ARHITECT-EF
Achitat plata de ___________ lei. Chitana nr.________din_________201___.

Transmis solicitantului la data de _____________201___direct/prin pot.
VALABILITATEA SE PRELUNGETE CU _________ LUNI

PRIMAR
/ __________ /
L..
SECRETAR
ARHITECT-EF
/ ________/
/ ________/

Page 54
______________________201___
data
Not. n conformitate cu art. 26 din Legea privind autorizarea executrii lucrrilor de construcie, responsabilitatea pentru emiterea
certificatului de urbanism pentru proiectare revine solidar semnatarilor acestuia.

Page 55
Anexa nr.3
Primria ______________________________________
AUTORIZAIE DE CONSTRUIRE
nr.____din_________201___
Ca urmare a cererii adresate de ___________________________________,
__________________________ telefon de contact ____________________________,
nregistrat cu nr. _____ din __________________ 201 ___
A U T O R I Z E A Z :
Executarea
lucrrilor
de
________________________________________
__________________________________________________________________
n raionul__________________municipiul/oraul__________________________
strada __________________ nr. _______ bloc __________ ap._______________
n
urmtoarele
condiii:
_________________________________________________________________________________________________________
___________________________
Documentaia
de
proiect
a
fost
elaborat
__________________________________________________________________
de__________________________
Termenul de ncepere a lucrrilor de construcie este de ____ luni de la data eliberrii prezentei autorizaii.
Durata executrii lucrrilor de construcie nu va depi_____luni din momentul nceperii lucrrilor de construcie.
PRIMAR
L..
/ __________ /
ARHITECT-EF
SECRETAR
/ ________/
/ ________/
nregistrat cu nr. ____din____________201___
Inspector de stat n construcii /_______________/ L..

Achitat plata de ______ lei. Chitana nr.______din______________201___.
Transmis solicitantului la data de _____________201_____direct/prin post.
TERMENUL DE NCEPERE A LUCRRILOR SE PRELUNGETE CU___LUNI

PRIMAR
L..
/ __________ /
ARHITECT-EF
nregistrat cu nr. ____din____________201____
SECRETAR
/ ________/
/ ________/

Page 56
Inspector de stat n construcii
/_______________/ L..
_________________________201_____
data
DURATA EXECUTRII LUCRRILOR SE PRELUNGETE CU ___ LUNI
PRIMAR
L..
/ __________ /
ARHITECT-EF
SECRETAR
/ ________/
/ ________/
/_______________/ L..
____________________201______
data
Note:
1. n conformitate cu art. 26 din Legea privind autorizarea executrii lucrrilor de construcie, responsabilitatea pentru emiterea
autorizaiei de construire revine solidar semnatarilor acesteia.
2. Titularul autorizaiei de construire este obligat, n termen de 10 zile lucrtoare pn la nceperea lucrrilor autorizate, s
informeze emitentul i Inspecia de Stat n Construcii prin depunerea declaraiei. Dac solicitantul (beneficiarul) nu a prezentat
declaraia n modul i n termenul stabilit i se constat nceperea lucrrilor, data nceperii lucrrilor se consider ca fiind ziua
urmtoare datei de emitere a autorizaiei de construire.

Page 57
Anexa nr. 5
Ctre primarul_________________________________________________
Ctre Inspecia de Stat n Construcii_______________________________
DECLARAIE
Subsemnatul _______________________________________________________,
cu domiciliul/sediul n _______________________________________________,
titular al autorizaiei de construire/desfiinare nr._____din ____________ 201___,
v comunic c la data de __________________201____ ora______ vor demara
lucrrile
autorizate
de
construcie/desfiinare
a
_________________________________________________________________
obiectului
___________________
strada __________________ nr. _______ bloc __________ ap. _______________
Antreprenor general _________________________________________________
Diriginte de antier __________________________________________________
Responsabil tehnic __________________________________________________

Declar pe proprie rspundere c datele menionate n prezenta declaraie snt veridice.
Semntura
____________________
Data
____________________

Page 58
Anexa nr. 2
la Regulamentul de recepie
a construciilor i instalaiilor
aferente
PROCES-VERBAL DE RECEPIE FINAL

Nr. _______ din_________
Obiectul ______________________________________________________________
este executat n cadrul contractului nr._____ din "__" _________199__.
Lucrrile au fost executate n baza autorizaiei nr. ________ din __________ valabil
pn la _____, de ctre ___________________________________________________
1. Comisia de recepie final i-a desfurat activitatea n intervalul ____________, fiind format din:
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
(numele, prenumele)
2. Au mai participat la recepie:
________________________________ _______________________________
(numele, prenumele)
(calitatea)
3. Comisia de recepie final, n urma examinrii i analizei

n Cartea tehnic a construciei, a constatat urmtoarele:
lucrrilor
efectuate
documentelor
cuprinse
1) lucrrile pe specialiti au fost executate i recepionate conform listei-anex nr. 1;

2) lucrrile au fost complet terminate la data de ________ 199_;
3) observaiile comisiei de recepie final snt prezentate n lista-anex nr. 2;
4) Cartea tehnic a construciei i fia sintetic a obiectului au fost (nu au fost) completate;
5) instruciunile de exploatare i urmrire a comportrii n timp a obiectului (nu) snt n posesia utilizatorului;
6)
construcia
s-a
comportat
(nu
s-a
comportat)
corespunztor n
perioada
de
la
terminarea
ei la data de ______ pn n prezent, respectiv pe o durat de ____ luni, constatrile comisiei fiind enumerate n anexa nr.
3;
7) valoarea obiectului este de _____ lei, conform listei-anex nr. 1.
4. n baza constatrilor fcute, comisia de recepie final propune:_______________
_____________________________________________________________________
5. Comisia de recepie final motiveaz propunerea fcut prin:
______________________________________________________________________
______________________________________________________________________

Page 59
______________________________________________________________________
6. Comisia de recepie final recomand urmtoarele:
_______________________________________________________________________
_______________________________________________________________________
7. Prezentul proces-verbal, coninnd ___________________ file i ________________ anexe numerotate, cu un total
de___________file, a fost ncheiat astzi_____________________la n __________________exemplare.
Comisia de recepie final:
Specialiti:
Preedinte:_________________
__________________
Membri:_____________________
__________________
_____________________
__________________
(numele, prenumele, semntura)

8. Concluzia Inspeciei de Stat n Construcii:
Lucrarea ________________________________________________________
______________________________________________________________________
______________________________________________________________________
"____"__________199
L.. _____________ _____________________________
(semntura)
INVESTITOR
(funcia, numele, prenumele)

Page 60
Annex No. 4.
Sample document for completing the foreign assistance project/programme inception monitoring report
Project title
Donor
Project manager
Recipient
Contact person
Beneficiary
Contact person
Contractor
Contact person
Budget
Objectives
Date
of
commencement
project
Date of project completion
Comments on the project design and relevance

The national documents on which basis the project has been developed
Are clarity and relevance of the project objectives
The probability of accomplishing of the project objectives in terms of the project duration and the earmarked
resources (financial, human, etc.)
The eventuality of overlaps/duplications of this project with other projects under implementation or planning. If so,
specify the project and the donor.
Given that some time has passed since the project had been worked out up to the initiation of its implementation, do

Page 61
you think that the project is still relevant or there have been major institutional, legal or policy changes, which would
make the project implementation in its current form difficult?
Outcomes
Are the outcomes mentioned in the project document (terms of reference) still relevant?
Should the results be achieved, will this lead to the achievement of the objectives sought?
Can the results be achieved within the intended time span and the planned resources?
Activities
Intended date of
commencement
Intended date of
completion
Intended output
Comments
Are the actions clear and in line with the project

objectives?
Are the actions following one another in a logical
manner?
Does every group of actions contribute to the
achievement of the intended outcomes?
Are the planned actions and outputs sufficient for
the achievement of the objectives?
Are the resources (financial, human) sufficient for
implementing the planned actions?
Is the project duration relevant? Can the
objectives be achieved within the allotted time
limit?
Has the project a logical framework?

Page 62
Does the logical framework include performance

indicators correlated with the project objectives?
Recommendations
Is it necessary to take settlement/recovery actions for speeding up the project implementation? If so, formulate the issue and propose the
appropriate actions, who should take them and until when?

Page 63
Annex No. 5.
Sample document for the foreign assistance project/programme progress monitoring report
Project title
Donor
Project manager
Recipient
Contact person
Beneficiary
Contact person
Contractor
Contact person
Budget
Main activities
Answer
the
questions
in
the
Comments column
for each activity
Project date of commencement
Intended date of
commencement
De facto
commenced
Intended
date of
completion
De facto
completed
Project date of completion
Planned
output
De facto
output
Comments
If the activity is completed with a delay,

which is the reason?
Were problem settlement actions taken?

Did the actions achieve the expected
output?

Page 64
Are
the
outputs
of
expected
quantity/quality? Can/will they be used?
Do the outputs contribute to the

achievement of the expected outcomes? If
not, why?
Recommendations
Is it necessary to take settlement/recovery actions for speeding up the project implementation? If so, formulate the issue and propose

Page 65
Annex No. 6.
Sample document for the foreign assistance project/programme final monitoring report
Project title
Donor
Project manager
Recipient
Contact person
Beneficiary
Contact person
Contractor
Contact person
Budget
Main activities
Project
date
of
commencement
Intended date of
commencement
De facto
commenced
Intended
date of
completion
Project date of
completion
De facto
completed
Planned
output
De facto
output
Comments
Comment on the quality and importance of the

output and the areas where it will be used

Page 66
Outcomes
Performance indicators
Comment on the extent to which the achieved outcomes are satisfactory to the Beneficiary.
Use the indicators from the logframe matrix and also make a reference to the output quality,
if appropriate.
Specific objectives
Comment on the extent to which the objectives have been achieved. Use verification
indicators from the project logframe matrix
Impact (potential)
Comment on the extent to which the project/programme contributed to the achievement of the general objective set out in the project
terms of reference or in other documents and the impact it has had or will have on the sector/area, which the project intended to support
Sustainability (potential)
Comment to what extent the project outcomes are sustainable
At the policy level: are there any changes envisaged which could have a positive impact on or undermine the obtained results?
At the institutional level: is it necessary that the achieved results be accompanied by the development or strengthening of
capacities of a particular institution? Is such a measure planned?
Financially: in many cases the project results will require additional financing (e.g. operational costs, salaries). Are these available?

Page 67
Recommendations
Comment on what subsequent actions are required to ensure sustainability of the achieved results, by whom and when.
Comment on how the results/practices can be disseminated amongst other institutions/projects.
Comment on the general evaluation of contractors performance.
Comment on anything which you find important to take into account when developing/preparing a similar project for the future.
Comment if supplementary assistance is required in order to strengthen and expand the outcomes attained by the project.
Guide to the national requirements in Republic

of Moldova relevant for the implementation of
projects financed under ENPI CBC
Programmes
Draft May 2012
Guide to the national requirements in Moldova

relevant for the implementation of projects financed under ENPI CBC Programmes
Page 2
Content
Definitions ............................................................................................................................................... 5
Purpose .................................................................................................................................................. 6
How to use this Guide ............................................................................................................................ 6
Part 1 - PROJECT REGISTRATION ................................................................................ 7

1.
Project registration .......................................................................................................................... 8
2.
Legal basis for ENPI CBC projects. ................................................................................................ 9
Part 2 - PROJECT START-UP AND IMPLEMENTATION.................................................... 10

3.
Opening a bank account ............................................................................................................... 11
4.
Receiving and transferring money into and outside of the Republic of Moldova .......................... 13
5.
Foreign currency exchange .......................................................................................................... 15
6.
Project accounting requirements .................................................................................................. 17
7.
Tax exemption - VAT and Customs Duties. Income Tax ............................................................. 18
VAT Tax exemption ................................................................................................................. 19

Exemption from Customs duties.............................................................................................. 20
Income Tax .............................................................................................................................. 21
8.
Human resources .......................................................................................................................... 22
9.
Recruiting staff for project implementation. ............................................................................. 22

Subcontracting national external experts ................................................................................ 22
Subcontracting international external experts ......................................................................... 22
Calculating and accounting the salary for the project personnel............................................. 22
Paying travel costs and perdiem to Moldovan and foreign experts .............................................. 24
10. Administrative costs: Calculating and accounting for project office space ................................... 25
11. Ownership of equipment, investments, intellectual property and project results ......................... 26
12. Procurement of services, equipment and supplies ....................................................................... 27
(a)
General principles: ............................................................................... 27
(b)
Common rules applicable to all tender procedures: ............................ 27
(c)
Rules or origin and nationality: ............................................................. 28
(d) Applicable procurement thresholds under ENPI CBC Grant Contract (Annex IV to
Grant Contract) ............................................................................................. 28
13. Works (infrastructure) ................................................................................................................... 30
Obtaining land lot documents and construction permits ......................................................... 30

Drafting of the building project documentation, its state expertise and final approval ............ 31
Acceptance of construction works ........................................................................................... 34

Page 3
Part 3 - PROJECT AUDIT AND REPORTING. ................................................................. 36

14. Expenditure verification (how to find and appoint an auditor in Moldova) .................................... 36
15. Monitoring, Evaluation and Reporting according to national requirements .................................. 37
Part 4 - LEGAL ACTS AND REQUIRED FORMS ............................................................. 39

Page 4

Page 5
Definitions
For the purpose of this Guide, the notions below shall be defined as follows:
Contractor (Implementer, Operator) shall mean an individual, organisation, a public or a private
consortium, an international or a local consortium, contracted by the Donor for the implementation of a
project. Under ENPI CBC programmes, the Contractor is usually referred to as the Project Beneficiary
(organisation that signs the Grant contract).
The database of the foreign assistance shall mean the ensemble of documented information kept by
State Chancellery of the Republic of Moldova in hard copy and in an automated informational system,
which keeps records on the foreign assistance projects and programmes implemented in the Republic of
Moldova. It can be accessed online on www.ncu.moldova.md
Donor (Foreign Development Partner) shall mean a country, group of countries, an international
organisation, which finance the implementation of projects, surveys or other types of activities, aimed at
handing over financial means, assets, knowledge or technologies to the Republic of Moldova.
Evaluation shall mean an estimation of the results of a project or programme and examination of the
extent, to which the project results are integrated with the general objectives of sector development
and/or of the Government programme.
Grant shall mean a contractual relation by which the Donor transfers to the Beneficiary certain financial
means, intended for the implementation of a project/programme, not subject to reimbursement.
Monitoring shall mean a system of methodical gathering of information throughout the implementation
period, which is created for measuring the project/programme relevance, efficiency, effectiveness, impact
and sustainability in order to provide administrative information to the Recipient and the National
Coordination Authority, thus enabling them to react on time and take effective measures of
improvement/recovery.
National Coordination Authority shall mean the national institution authorized with the coordination at the
national level of the foreign assistance provided by donor countries and international organisations.
Partnership Agreement: a legally binding document signed by the Project Beneficiary and all Project
Partners to ensure a shared understanding of the project especially in regard to the exact role and
responsibilities of each Partner.
Project Beneficiary (lead partner): organization signing the Grant contract with the ENPI CBC programme
Joint Managing Authority and bearing overall responsibility for project implementation. It is usually
referred to as the Contractor under Moldovan national legislation.
Project Partner: organization implementing the ENPI CBC project jointly with the Project Beneficiary (lead
partner), without signing the grant contract with the Joint Managing Authority but signing a Partnership
Agreement with the Beneficiary.
Sub-Contractor: organization (or individual) contracted by the ENPI CBC Project Beneficiary or by the
Project Partner to provide some services (e.g. translation, travel), equipment and supplies, or works
(e.g. construction).
Technical assistance (cooperation) shall mean the transfer of knowledge, including technologies,
methodologies and techniques.

Page 6
Purpose
This Guide provides brief and comprehensive practical information on national requirements and
procedures to be followed in the Republic of Moldova when implementing projects financed under the
European Neighbourhood and Partnership Instrument Cross Border Cooperation (ENPI CBC)
Programmes in the Republic of Moldova.
The information provided is based on the practical experience of project implementation and financial
management by Moldovan governmental bodies, regional and local authorities and NGOs.
This Guide will be useful in particular for the Moldovan project Beneficiaries and partners of the Joint
Operational Programme Black Sea Basin 2007-2013 and Joint Operational Programme RomaniaUkraine-Republic of Moldova 2007-2013 ENPI CBC Programmes. It will also be helpful for ENPI CBC
programme managers, project applicants/partners and others from outside Moldova who need to
understand what is required for project implementation in Moldova. Although designed for projects under
ENPI CBC programmes, the Guide may have information relevant for other international technical
assistance or cooperation programmes with Moldova, in particular the South East Europe Transnational
Cooperation Programme 2007-2013.
The Guide is designed to provide practical support with users reading the relevant topics as needed.
How to use this Guide

The following steps, with a number of relevant topics, are presented in the Guide in regard to national
regulations and the experience of Moldova organizations in implementing international projects:
Project registration;
Project start-up and implementation; and
Project audit and reporting.
Throughout the Guide, you will find references to a variety of legislative acts and forms, most important of
which are provided in Annexes to the Guide (Part 4). Other relevant documents can be found on the
websites of the official bodies of Moldova. Website links to these documents are provided throughout the
Guide.
The information in this Guide is focused on requirements in Moldova. There are also ENPI CBC
requirements and procedures to be followed which can be found in the relevant programme
implementation manuals.

Part 1 -
Page 7
PROJECT REGISTRATION
Introduction
Moldovan Beneficiaries/partners that obtain project funding in the framework of an ENPI CBC programme
should go through official registration procedures according to Moldova national requirements. These
procedures are obligatory for all projects regardless of the number of activities and size of the financial
grant.
Project Beneficiaries/partners should understand the procedures not just as a formal issue, but as the
legal basis for project implementation, obtaining tax exemptions, using subcontractors, and cooperating
with project partners and stakeholders. Thus, the Grant contract with the respective programme
Managing Authority, the Partnership Agreement and the set of documentation on registration are the
minimum each Beneficiary/partner in Moldova will need for a trouble-free start-up for their project.
Legal
framework
1) Governmental Decision no.12 of 19 January 2010 on the approval of the

Regulation relating to the Institutional Framework and the Mechanism for Coordinating the Foreign Assistance provided to the Republic of Moldova by
International Organisations and Donor Countries. Official Gazette nr.11-12/54
of 26.01.2010.
2) Governmental Decision no. 246 of 08.04.2010 on how to apply the zero VAT
rate on supplies of goods, services in the country and granting of customs tax
incentives for ongoing technical assistance and investment projects, covered by
international treaties to which Moldova is party. Official Gazette nr.52-53/308
from 14.04.2010

1.
Page 8
Project registration
Practical info
After the Grant Contract has been signed, it should be registered by the State Chancellery.
The State Chancellery keeps track of foreign technical assistance given to Moldova by recording
projects /programmes in the Register of external technical assistance chronologically and
systematically, based on information submitted by the donor, recipient or beneficiary.
In the course of 30 days from the date of signing the Grant contract, the Beneficiary/partner shall
facilitate, with the support of the National Info Point/Branch Office for ENPI CBC Programes, the
registration of the projects in the foreign assistance database.
Contact body,
contact details:
State Chancellery, Division for policy, strategic planning and foreign aid.
Address: of. 456, 1 Piata Marii Adunari Nationale, Chisinau,MD 2033.
Tel. +373 (22) 250 444.
email:marina.stasiev@gov.md, www.ncu.moldova.md
National Info Point/Branch Office for ENPI CBC Programes
Address: of. 510, 180 Stefan cel mare str., Chisinau,MD 2033.
Tel/fax. +373 (22) 214 201
email: mariana.punea@jts.md; tatiana.udrea@jts.md,
www.jts.md
List of
documents to be
submitted:
Application for registration of project / program and its inclusion in the list approved by
Annex 1, Governmental Decision nr. 246 from 08.04.2010 contains the following
documents:
1). Registration statement for the project (completed in English and Romanian which
is presented on paper and electronically (Annex 1);
2). Extract copy of the Grant contract that contains the name of the Contracting
Authority (programme Joint Managing Authority), the cost of the Action and the
period of implementation of the contract;
3). Description of the project.
Documents to
check :
Practical
tips:
The project is included in the list of ongoing projects. (Governmental Decision nr. 246
of 08.04.2010).
In case of substantial changes in the information presented above, the

Beneficiary/partner shall submit the draft statement for the State Chancellery with
appropriate amendments, documents showing changes and materials which
specify additional project activities.
All documents necessary for registration of project are presented in the original
language, with translation into Moldova state language.

2.
Page 9
Legal basis for ENPI CBC projects.
Overview
The Republic of Moldova is eligible to be a recipient of external assistance financed by the European
Union (EU). The Framework Agreement signed beeen the EU and the Republic of Moldova at
11.05.2006, ratified by Law nr. 426-XVI of 27.12.2006 sets out the detailed provisions concerning the
rules applicable to the performance of actions financed wholly or partly by the EU.
Cross-border cooperation is carried out in the framework of multi-annual programmes covering
cooperation for a border or a group of borders and comprising multi-annual measures which pursue a
consistent set of priorities and which are implemented with the support of EU assistance (Joint
Operational Programmes). Following the adoption of the Joint Operational Programmes, (Joint
Operational Programe Romania-Ukraine-Republic of Moldova 2007-2013 (www.ro-ua-md.net) and Black
Sea Joint Operational Programe 2007-2013 (www.blacksea-cbc.net) the Commission concluded a
Financing Agreement with the Republic of Moldova for each ENPI CBC Programme relevant for the
country. The Financing Agreements include the legal Provision necessary for the implementation of the
Operational Programmes and are also signed by the Joint Managing Authority (Ministry of Development
and Tourism, Romania).
The period of execution of the Financing Agreement for the Black Sea Joint Operational Programe 20072013 starts from 20 June 2009 and end at 31 December 2016.
The period of execution of the Financing Agreement for the Joint Operational Programe RomaniaUkraine-Republic of Moldova 2007-2013 starts from 3 December 2008 and end at 31 December 2016.

Part 2 -
Page 10
PROJECT START-UP AND IMPLEMENTATION

3.
Page 11
Opening a bank account
Programme
requirement
The preselected applicant must provide the Programme authorities with a Financial
identification form (in original), annex attached to the Guidelines for applicant, certified by
the bank to which the payments will be made. In case the Applicant does not have EURO
account at the moment of requesting the supporting documents, the existing account in
national currency may be declared in the Financial identification form. However, after the
Applicant gets the Award letter, before the Contract signature, it must provide the Joint
Managing Authority with the Financial identification form with the bank account in Euro.
Legal
framework
1. Regulation on Opening, Modification and Closing of Accounts with Licensed Banks of the
Republic of Moldova approved by the Decision of the Council of administration of the
National Bank of Moldova No.297 of 25 November 2004;
2. Ordinance of the Ministry of Finance on accounting and reporting provisions for the
project implementing units, financed from external sources and implemented within the
regional and local public authorities No 24 of 26 March 2009
Practical Info
Contact body,
contact details
Ministry of Finance
State Treasury of the Republic of Moldova
www.mf.gov.md/ro/about/divisions/trezoreria/lista_telefoane/
1. Non-state organisations may open one or more accounts in national or foreign
currency within any licensed bank of the Republic of Moldova. (Regulation No.297
of 25.11.2004, Art.2, point 2.1.)
List of
documents to be
submitted
Account type
2. State organizations and institutions, regional and local authorities can open an
account in national or foreign currency only in the treasury system and the state
owned bank Banca de Economi. (Ordinance No 24 of 26 March 2009, point 3)
To open current accounts, resident legal entities (both public and private) duly registered
at the State Registration Chamber of the Information Development Ministry shall submit
the following documents:
Application for account opening (Regulation No.297 of 25.11.2004 - Attachment no.1);
Signature and stamp Card;
Copy of the certificate of fiscal code assignment or copy of documents recognised as
such;
Copy of the excerpt from the State Register of legal entities issued by the State
Registration Chamber of the Information Development Ministry (Regulation No.297 of
25.11.2004 - Attachment no. 3);
Copy of the identity card of the person submitting documents for account opening
Copy of the document confirming state registration or copies of the normative act
approving the legal entitys regulation or status;
Copies of documents of establishment (regulation, charter, etc.)
In case of Public institutions, regional or local authorities, an official request for opening
of account within the treasury system will be submitted to the Ministry of Finance and
to the corresponding territorial treasury unit.
1. Regular national and foreign currency account (for non-state organizations);
2. Accounts of Group 41202 External grants (obligatory for governmental organizations

Page 12
and institutions).
Practical tip
You might want to open an account with a client-bank service and give an access
code to the Project Beneficiarys financial manager (as authorised person within
the project).

4.
Page 13
Receiving and transferring money into and outside of the Republic of

Moldova
Legal
framework
1) Law of the Republic of Moldova No. 62XVI On Foreign Exchange Regulation 21

March 2008;
2) Regulation on conditions and procedure for conducting foreign exchange operations
approved by Decision of the Council of Administration of the National Bank of Moldova
No.8 of 28 January 2010;
Overview
Transfers to/from project partners outside the Republic of Moldova

The Law on Foreign Exchange Regulation (No.62-XVI as of March 21, 2008), stipulates that there are no
restrictions or authorisation requirements on receipts or payments of foreign or national currency between
residents and non residents in relation to technical assistance projects (current foreign exchange
operations).
As the Law does require authorization by the National Bank of Moldova in respect of some capital
account transactions, the bank at which the project accounts are held will require documentation to
indicate the nature of the receipts/payments being made (see practical information in the table below).
The rules of receiving/making by residents and non-residents of payments and transfers within foreign
exchange operations, including the requirement of submitting justifying documents on receiving /making
of such payments and transfers are established by the National Bank of Moldova. The licensed bank with
which the project bank accounts are held shall be aware of these rules.
Transfers to/from project partners inside the Republic of Moldova

On the territory of the Republic of Moldova, payments and transfers between residents and non-residents
shall be made in national currency, as well as in foreign currency, with a few exceptions (see art.20 (2) of
the Law on Foreign Exchange Regulation).
Payments and transfers between residents (public or private) shall be made on the territory of the
Republic of Moldova in national currency. The cases when payments and transfers between residents on
the territory of the Republic of Moldova may be also made in foreign currency are not related to transfers
related to technical assistance.
Practical Info
Contact body,
contact details:
List of
documents
which could be
requested by the
Bank where the project account is opened.

Territorial treasury unit where the account for the public or state institution is opened
For incoming transfers:
1) copy of the grant contract
2) copy of the partnership agreement (as applicable)

bank:
1)
2)
3)
4)
Page 14
For outgoing transfers from the Moldovan Beneficiary (Lead Partner) to foreign
partners:
copy of the grant contract;
project registration form submitted to the State Chancellery of the Republic of
Moldova or project registration code according to the Government Decision 246 of
08.04.2010;
copy of the partnership agreement, duly signed;
other justification documents.
For outside transfers from the Moldovan Beneficiary/partner to foreign

subcontractors or suppliers;
1) copy of supply or service agreement;
2) supply documentation or act on work completion;
3) other relevant documentation.
Practical The Partnership Agreement should contain the detailed procedures and indicate the
documents that will be used to transfer money to the Beneficiary in Moldova or to the
Tip
project partner outside of Moldova, as well as procedures for the return of unspent or
ineligible funding from Moldovan partner to the Beneficiary abroad;
Please provide all relevant explanations to the bank authorities or treasury authorities
that the payments/transfers are done within a technical assistance programme.

5.
Page 15
Foreign currency exchange

Legal
framework
1) Law on National Bank of Moldova No. 548-XIII of 21 July 1995

2) Law on Foreign Exchange Regulation No. 62XVI of 21 March 2008
3) Regulation on conditions and procedure for conducting foreign exchange operations
approved by Decision of the Council of Administration of the National Bank of Moldova
No.8 as of 28 January 2010
4) Ordinance of the Ministry of Finance on accounting and reporting provisions for project
the implementing units financed from external sources implemented within the regional
and local public authorities No 24 of 26 March 2009
5) Instructions of the Ministry of Finance No 85 of 9 October 1996 On accounting
evidence for public institutions
6) Instructions of the Ministry of Finance No137 of 25 November 1998 On accounting
evidence of the local authorities
Overview
Generally, for payments to be done in Moldovan lei (MDL) the Beneficiarys accountant should exchange
a certain amount of Euro into MDL. In this case, two documents should be submitted to the bank, an
order for the exchange of a particular amount of Euro, and a payment order (order for the payment of a
certain amount in MDL to the supplier from the account in MDL).
The currency exchange system is different for the public institutions and local and regional authorities.
The amounts in the foreign currency account could be converted in MDL on request by presenting a
request for selling/buying foreign currency at the State Treasury or corresponding territorial treasury unit
according to a set model. On the basis of the selling/buying request the treasury unit is making the
converting operation from the foreign currency account to the national currency accounting of the project.
Practical Info
While reflecting the operations we have to keep in mind that there will be different types of exchange
rates used in the project bookkeeping, for the national reporting system and for the EC reporting system:
For the non-state organizations, the currency exchange rate of the bank where project accounts are
opened. This is the rate used for exchanges from the Euro account to MDL accounts;
The National Bank currency exchange rate for the public institutions and local/regional authorities.
The Moldovan bookkeeping system requires that all transactions and bookkeeping should be
denominated in Moldovan lei so there is a necessity to record the grant money received and paid in
Euro in the internal bookkeeping of the Moldovan Beneficiary. In this case, exchange rates
established by the National Bank (official exchange rate of Moldovan Lei against foreign currencies)
should be used.
The European Commission exchange rates, which are applicable for all project transactions.
Exchange rate losses deriving from the differences in national currency exchange rates and rates
indicated by the European Commission cannot be covered by the ENPI CBC Programme grant funds.
Exchange rates differences that occur in the accountancy of organisations financed from the state budget
should be allocated to the increase or reduction of their sources of financing, and further negative
differences should be written off to the increasing of their expenditure.

Page 16
Exchange rates differences that occur in the accountancy of organizations financed from sources other
than the state budget should be allocated to the increase or reduction of their income and expenditure,
and further negative differences should be written off to the increasing of their expenditure.
There are no national legal regulations for exchange rates differences. Thus, according to the EU
regulations, all negative exchange rates differences should be financed by the Beneficiary/partner.

6.
Page 17
Project accounting requirements

Legal
Framework
1) Ordinance of the Ministry of Finance on accounting and reporting provisions for the
project implementing units, financed from external sources and implemented within
the regional and local public authorities No 24 of 26 March 2009
2) Instructions of the Ministry of Finance No 85 of 9 October 1996 On accounting
evidence for public institutions
3) Instructions of the Ministry of Finance No137 of 25 November 1998 On accounting
evidence of the local authorities
Practical
Tips
Moldovan Beneficiaries/partners are recommended to provide two types of

bookkeeping:
Regular bookkeeping in their own accounting system according to national
requirements;
Project financial management in accordance with ENPI CBC Programme rules,
with project managerial accounting in accordance with project budget lines and
positions.
The first type of bookkeeping implies that all expenses in the framework of the
project must be borne by Beneficiaries and partners and reflected in their internal
bookkeeping system, as is required by the Grant contract stipulating the criteria of
eligible costs. For the project financial management purposes, separate project
managerial accounting should be elaborated, based on the corresponding
positions of the project budget.
All relevant contracts, invoices and bills should contain a clear reference to the
project and remark Within the framework of the Project (project name) registered
in the database of international technical assistance programmes and projects of
the State Chancellery of the Republic of Moldova on (date of registration) under
No. (registration number). Proper invoicing and relation of internal bookkeeping to
the project managerial accounting will help to separate financial documents related
to the project from all other documents of the Beneficiary/partner.

7.
Legal
Framework
Page 18
Tax exemption - VAT and Customs Duties. Income Tax

1) Framework Agreement between the Republic of Moldova and Commission of the
European Communities of 11.05.2006
2) Tax Code, no. 1163-XIII as of April 24, 1997
3) Governmental Decision no. 246 of 08.04.2010 on how to apply the zero VAT
rate on supplies of goods, services in the country and granting of customs tax
incentives for ongoing technical assistance and investment projects, covered
by international treaties to which Moldova is party. Official Gazette nr.5253/308 of 14.04.2010
4) Financing Agreements between the EU and the Republic of Moldova for the
ENPI CBC programmes
Overview
VAT at zero rate is applied for imported goods and services for the implementation of projects carried
out by:
a) donors, recipients or beneficiaries of the project;
b) contractors, contracted by the subjects referred to in subparagraph a) above, the provision of
services for the implementation of projects and their subcontractors.
Local suppliers in Moldova - subject to the imposition of VAT in the country, supply goods and
services to zero rate of VAT to:
a) donors, recipients or beneficiaries of the project;
b) contractors, contracted by the subjects referred to in subparagraph a) of this section, the provision
of services for the implementation of projects and their subcontractors
For supplies of goods and services to projects, local providers (VAT taxpayers) issue an invoice
mentioning their VAT registration number (tax invoice) and indicate that VAT is charged at zero rate.

Page 19
Practical Info
VAT Tax exemption
Applicable to
The following elements of international technical assistance are not subject to VAT:
1) Goods delivered and services provided to the project Beneficiary/partner on the territory
of the Republic of Moldova;
2) Goods brought into the customs territory of the Republic of Moldova.
Exemption
conditions
Zero rate of VAT applies to goods and services delivered across the country, for the
implementation of projects included in the list approved by the Government, according to
Annex No. 1 of Governmental Decision no. 246 of 08.04.2010
Contact body
1) Ministry of Finance, Territorial State Tax Inspectorates

www.mf.gov.md ; www.fisc.md
2) Customs Service (for the import of goods)
www.customs.gov.md
List of
documents to
be submitted
As a confirmation documents of delivery to zero rate of VAT, project

Beneficiary/partner need to give to the supplier/service provider copies of the following
documents:
1) List of projects approved by the Government (Annex No. 1 of Governmental
Decision no. 246 of 08.04.2010), as it indicates the project for which the zero rate of
VAT applies;
2) Letter issued on official letterhead by the donor, recipient or beneficiary, which will
specify the subject for which will be made the delivery and refer the technical
assistance or investment project.
VAT Taxpayers who deliver goods, services or works for the implementation of
projects, charged with VAT at zero rate, are entitled to the refund of VAT in
accordance with Article 101 (5) of the Tax Code 1163-XIII of 24 April 1997,and have to
submit, at the request of tax officials, the following documents and / or information:
a) VAT declarations resulting amount to be reimbursed;
b) records of supplies and purchases that are recording delivery and purchasing
operations;
c) copy of the contract under which deliveries were made at a zero rate of VAT;
d) for the provision of services and work - documents attesting the provision of
services or execution of works;
e) invoices for supplies (goods, services) taxed at zero rate VAT
f) letter on official letterhead issued by the donor, recipient or beneficiary, indicating
the subject for which delivery was made indicating the technical assistance project,
specified in the list of projects approved by the Government.

Page 20
Exemption from Customs duties

Applicable to
The following elements of international technical assistance are also exempt from
excise, and customs duties:
Goods brought into the customs territory of the Republic of Moldova.
Exemption
conditions
1) Customs Service, in accordance with customs and tax legislation, will clear goods
imported (including through intermediaries, on the basis of a tender) for the
implementation of the projects without levying value added tax, excise duties,
customs duty and the duty to carry out customs procedures;
2) The project has to be included in the list approved by the Government, according to
Annex No. 1 of Governmental Decision no. 246 of 08.04.2010.
Contact body
Customs Service
www.customs.gov.md
List of
documents to
be submitted
to the contact
body
1) List of projects approved by the Government (Annex No. 1 of Governmental Decision

no. 246 of 08.04.2010), as it indicates the project exempted from customs and excise
duties;
2) Letter issued on official letterhead by the donor, recipient or beneficiary, which will
specify the subject for which will be made the delivery and refer to the technical
assistance or investment project.

Page 21
Income Tax
According to par. (A) Article 4 of the Tax Code 1163-XIII of 24 April 1997, if an international treaty
governing the taxation and contains rules governing taxation, to which Moldova is party, provides other
rules than those specified in the tax law, the rules and international treaty provisions applies.
Simultaneously, under par. (3) 54 of the Tax Code 1163-XIII of 24 April 1997, the income of resident
employees working under international treaties on technical and humanitarian assistance, to which
Moldova is a party, are taxed as generally established, if the international treaty doesn't provide
otherwise.
According to art 3, p.3.5 of the, Framework Agreement signed between the EU and the Republic of
Moldova at 11.05.2006, ratified by Law nr. 426-XVI of 27.12.2006 in respect of all contracts financed by
the EU, foreign contractors and their employees other than citizens or permanent residents of the
Beneficiary Country, shall be exempt from the value added tax, business and income tax, obligatory
social insurance contributions, mandatory payments levied in the territory of the Beneficiary Country.
Thus, within ENPI CBC projects:
-
Moldovan citizen and permanent residents of Moldova are subject to income tax, obligatory
social contributions etc. as generally established.
Foreign contractors and their employees (if not permanent residents in Moldova) are exempt
from taxes, social contributions and other mandatory payments (as described above).

8.
Page 22
Human resources
Recruitingstaff for project implementation.
When hiring persons for the project implementation, it may be preferable to conclude (a) labour
agreements for the determined period of time (b) with nationals.
a. The labour agreement can be either for undetermined or limited period of time (projects duration),
subject to circumstances. Legislation expressly provides for the cases when a labour agreement for
the limited period of time may be concluded.
b. Concluding individual labour agreement with foreigners would involve a preliminary procedure
(announcement of the vacancy, waiting period) and consent of the National Agency on Labour Force.
Under Moldovan legislation, a foreigner may be employed in Moldova, unless there is a national
specialist that can perform the same duties and have adequate education and/or experience.
Moldovan legislation does not provide for any specific requirements in respect of employees selection.
However, general guidelines for making a good selection of employees include:
- Establishing criteria for employees according to necessary skills and knowledge requirements
- Organizing interviews with the applicants
- Evaluating the applicants (the evaluation shall be done by preliminary organized evaluation
committees) according to the established criteria.
Subcontracting national external experts

When hiring national experts, the preferable option is to use the Service agreement. The expert (service
provider) is engaged as an independent sub-contractor and shall provide to the Beneficiary/partner his or
her professional services in some specific area. This agreement is regulated by Art. 931-945 and Art. 970
- 979 of the Civil Code of the Republic of Moldova and does not constitute an employer/employee
relationship. In comparison to the labour contract, the Beneficiary/partner pays a reward for the
contractors services only after the services have been completed and the corresponding service report
(deed of work acceptance) has been provided.
Social and medical security norms are also applicable to the experts working under the agreement
conditions. These costs are normally included in the service contract and are part of the expert fee rate.
Subcontracting international external experts

When hiring foreign experts, the preferable option is to use the Service agreement. The expert (service
provider) shall provide to the project Beneficiary/partner his or her professional services in some specific
area. This agreement is regulated by Art. 931-945 and Art. 970 - 979 of the Civil Code of the Republic of
Moldova and does not constitute an employer/employee relationship.
This form is preferable for the foreign experts as no national requirements on social security should be
applied. However medical insurance payments shall be done and included in the service contract (in the
expert fee rate). Please see procedures and recommendations for income tax exemption under Title 7.
Calculating and accounting the salary for the project personnel

Calculating and accounting the salary for the project personnel is to be made in accordance with
Moldovan national legislation. There are no special rules for the international assistance projects, except

Page 23
the obligation to register the time worked in timesheets. Generally, the Beneficiary should provide the
following documents to the auditor on request:
Salary payroll registers for staff working on the project;
Payment documents for human resource costs of staff working on the project (payment orders to a
bank for payment of salary, social, security funds, and insurance fees, etc.);
Account sheet (Accounts Salary and Social security funds, etc.);
Account analysis (Accounts Salary and Social security funds, etc.);
Registers (records) in the Ledger concerning salary payments;
Monthly timesheets specifying for each staff the allocation of working time on project tasks.
The calculation of salary should reflect not only the salary received, but the actual gross salary, that is it
should include also all obligatory payments by the employee or employer related to the salary, i.e. social
security payments, medical insurance, income tax etc. (for that part of their time they worked on the
project).

9.
Page 24
Paying travel costs and perdiem to Moldovan and foreign

experts
Legal
Framework
1. Governmental Decision no 836 of 24.06.2002 approving the Regulation on posting

of employees of enterprises, institutions and organizations of the Republic of
Moldova. Official Gazette of the Republic of Moldova nr.95/939 07/01
Practical Info
There are two circumstances under which payment of travel and per diem expenses will be made:
Participation of project experts and participants invited to a project event within Moldova;
Participation of Moldovan experts and participants invited to a project event outside Moldova.
The per diems can be paid in Moldovan lei (in cash or other forms) for trips in Moldova or in foreign
currency for trips abroad. National regulations limit the amount of the per diem sum depending on the
destination. Moldovan Beneficiaries and partners could often face a problem of discrepancy between the
maximum per diems amounts allowed in Moldovan regulations and those set in the project budget. The
following payment methods for per diems and travel cost might be useful for Moldovan Beneficiaries and
partners:
Participation of Moldovan and foreign experts in project activities within Moldova:
Account for a group of experts as a delegation (hotel costs against the invoice, up to 5 base units per
day for meals, transport costs against the invoice). Payment is done by means of a non-cash
transaction to the service suppliers in Moldovan lei;
Transport expenses are reimbursed on the basis of a calculation and an invoice, supplemented by a
route sheet, in case the employee has been sent on a business trip by the organization. Physical
persons have a possibility to reimburse their transport expenses by means of a postal money order
(ENPI CBC recipients will need to have their passport data and original tickets).
Participation of Moldovan experts in project activities outside of Moldova:
Pay travel and per diem expenses in accordance with specified standards and rules in Moldovan
legislation (i.e. low per diem rates);
Pay travel and per diem expenses according to the project budget rates (only in case of NGO).
The budget amount allocated for foreign trips is given to the partners from outside Moldova who pays
accommodation and transportation expenses for the Moldovan partners.
Practical tip Assigning employees to travel abroad and issuing the order is made based on the
organisations manager approval, stating the purpose and term of deployment and the host
country/destination.
Assigning employees inside the Republic of Moldova may be made with the decision of the
organisation, without issuing the order.
Compensation for travel expenses shall be made for actual days stayed away, determined
as listed in the travel card and travel documents presented within the time limit, for which
the employee has been seconded.

10.
Page 25
Administrative costs: Calculating and accounting for project

office space
Practical Info
Beneficiaries and partners can provide space in their office for the activities of the project team or the
conduct of project activities. The following example of calculating costs for project office space can be
used when no separate office for the project is rented.
Total area of the building (S total) equals to 1000m
Total usable area (office area) (S total usable) equals to 700m
Building Utilization Index (BUI) is defined as the ratio of the total building area to the total usable area:
BUI = S total / S total usable = 1000/700 = 1.43
Space occupied by the project office (S project) equals to 40m (as defined on the basis of a
companys internal order on assignment of premises)
Total area used for the project purposes (S total project):
S total project = S project x BUI = 40 x 1.43 = 57.2 m
Project share in the building utility's costs is defined as a ratio of the total area (S total project) to the
total building area (S total):
Project Index (PI) = S total project / S total = 57.2 / 1000 = 0.0572
The amount of utility's costs compensated by a project equals to the amount of utility's costs for the
calculation period for the building in general, multiplied by the Project Index 2.000.000 0,0572 =
114.400.

11.
Page 26
Ownership of equipment, investments, intellectual property and

project results
Overview
The Beneficiary (Lead Partner) is responsible to the programme Managing Authority for the budgetary
and financial management of the project. In the framework of the partnership agreement, the partners can
authorize the Beneficiary to pay the expenses directly to the subcontractors in order to purchase
equipment or to produce materials or other outputs.
At the end of the project, these equipment and outputs can be transferred to the partners according to the
grant contract rule transfer of ownership and according to the provisions of the project partnership
agreement. Moldovan accountancy rules will need to be taken into consideration. The same procedures
apply for intellectual property rights and all products developed within the framework of the project. The
Beneficiary will also need to consider how to account for outputs that will remain in its possession.
Practical Info
When relevant, the transfer of the property rights is based on a separate agreement between the
Beneficiary and a project partner. This agreement is called Contract on transfer of property without
compensation and should be accompanied by delivery-acceptance certificates signed by both parties. To
ensure that the property has been booked in the balance sheet of the partner organization, the
Beneficiary can request the following documents from the partner:
Inventory cards (in case of fixed assets) with indication of responsible persons for an equipment item;
Account sheet (Account Fixed assets or Non-durable goods);
Account analysis (Account Fixed assets or Non-durable goods);
Registers (records) in the Ledger concerning transfer and taking fixed or current assets on the
balance.
Practical
Tip
In case the Beneficiary is a governmental body (regional or local authority), the

Decision of the Executive Committee is needed to transfer the property to other
partners. The Decision should have a clear reference to the project name and
registration data as well as a list of recipients, name and number of units, price of the
equipment or rights to be transferred.

Page 27
12. Procurement of services, equipment and supplies

Legal
Framework
1) Law on Public Procurements No. 96-XVI of 13.04.2007
Overview
According to the art.4 of the Law on Public Procurements the national requirements for procurement
procedure are not applied in case of contracts regulated by other procedural norms on the basis of the
international agreements signed by the Republic of Moldova and other or more third countries.
Thus, both the bodies financed from the budgetary means and the non-state organisations should follow
the requirements on secondary procurements set by the European Commission for external actions in the
Annex IV to the ENPI CBC Grant Contract Procurement by grant Beneficiaries in the context of
European Union external actions. Your usual tendering procedures should therefore be adapted to
comply with Annex IV, which contains a set of main principles and rules to be applied (see below). These
are not described in details and Annex IV makes reference to some other EU documents for more
information, in particular to PRAG.
(a)
General principles:
Contracts must be awarded:

To the most economically advantageous tender i.e. to the tender offering the best price-quality ratio,
and
in accordance with the principles of transparency and fair competition for potential contractors, taking
care to avoid any conflicts of interest even below the thresholds for direct award.
(b)
Common rules applicable to all tender procedures:
The tender documents must be drafted in accordance with best international practice. The Beneficiary
and Partners may use the models relating to external actions published on the EC website, namely
PraG Chapters 3 (Services), 4 (Supplies) and 5 (Works) and related annexes (note, this is not
http://ec.europa.eu/europeaid/work/procedures/
compulsory),
available
on
implementation/practical_guide/index_en.htm. In case of doubt, you could compare your procedures
to the EC best practice as described in these chapters and annexes and adapt as needed.
The time-frame for receipt of tenders and requests to participate must be long enough to allow
interested parties a reasonable and appropriate period to prepare and submit their tenders (e.g. in
PraG: 60 days for Supplies and 90 days for Works for international tenders, 30 for Supplies and 60 for
Works for local tenders).
All requests to participate, and tenders which are declared as satisfying requirements, must be
evaluated and ranked by an evaluation committee on the basis of exclusion, selection and award
criteria announced in advance.
This committee must have an odd number of members, of at least three members, with all the
technical and administrative capacity necessary to give an informed opinion on the tenders.

(c)
Page 28
Rules or origin and nationality:
Regardless of the eligible area of the programme, all supplies purchased (such as equipment,
furniture and material) shall originate from the list of countries below. Originate means that the good
is either wholly produced, or it underwent its last substantial transformation, in that country.
Likewise, natural persons (e.g. experts) and legal persons (e.g. service, supply or work providers)
from the countries listed below only can be awarded sub-contracts financed under ENPI CBC.
Rule of origin and rule of nationality countries listed in the ENPI Regulation
EU Member
States
Portugal, Spain, France, Italy, Malta, Greece, Cyprus, Bulgaria, Romania, Poland,
Czech Republic, Slovakia, Hungary, Slovenia, Austria, Germany, Lithuania, Latvia,
Estonia, Finland, Sweden, Denmark, The Netherlands, Belgium, Luxemburg, United
Kingdom and Ireland
ENPI Partner
Countries
Russia, Belarus, Ukraine, Moldova, Georgia, Armenia, Azerbaijan, Algeria, Egypt,

Israel, Jordan, Lebanon, Morocco, Occupied Palestinian Territories, Syria and Tunisia
IPA Countries
Croatia, Turkey, Albania, Bosnia, Montenegro, Serbia, Kosovo and FYROM
EEA
Norway, Iceland and Liechtenstein
Practical tips [KL1]

>
For equipment and vehicles with a unit cost on purchase of more than 5,000, the contractors
providing the supplies must present proof of origin no later than when they present their first invoice. The
certificate of origin must be made out by the competent authorities in the country of origin for the supplies
(e.g. Chamber of Commerce, Government Ministry etc.). Remember to request this certificate from your
supplier and clearly insert it as a requirement in the tender dossier.
>
For supplies with a unit cost on purchase of less than 5,000, a statement from your supplier
specifying the origin of the equipment is enough. Remember that the rule of origin applies to all supplies
and note, the origin is also often inscribed on the equipment itself (e.g. made in or assembled in).
>
Exceptions from Nationality rule and rule of origin: can be granted by the JMA/JTS by derogation
only. It can never be justified for the reason that a product would be cheaper than the EUor local product.
It can be justified if the products are unavailable in the markets of the countries concerned, for reasons of
extreme urgency or if the realisation of a project/programme would become impossible or exceedingly
difficult due to the eligibility rule
(d)
Applicable procurement thresholds under ENPI CBC Grant Contract (Annex IV to Grant Contract)
Services
200,000
International restricted
tender procedure
< 200,000 but > 10,000

Negotiated procedure without publication
(at least 3 offers)
Supplies
150,000
International open
tender procedure
< 150,000 but

60,000
Local open tender
procedure
< 60,000 but

>10,000
Negotiated procedure
without publication
(at least 3 offers)
Works
5,000,000
International open
tender procedure
< 5,000,000 but

300,000
Local open tender
procedure
< 300,000 but

> 10,000
Negotiated procedure
without publication
(at least 3 offers)
10,000
Single tender (direct
award)

Page 29
Practical Info
Supervision,
assistance and
verification
It could be useful to draw up a procurement plan of the project that will facilitate
the monitoring of the procurements and help identifying artificial splitting at early
stages. Artificial splitting is forbidden and will make the whole of the purchases
ineligible.
It is important to ensure two types of supervision: the supervision of the
procurement procedures and the supervision of the actual implementation of
works and complex supplies.
In addition to the Beneficiarys internal supervision on both procurement
procedures and actual works and supplies the Beneficiary could also contract
an external supervisor.
.
Nationality rule
The nationality rule applies to the subcontractor. It does however not apply to
the experts proposed by service providers taking part in tender procedures or
service contracts financed by the grant. This means that when an expert is
proposed by a subcontractor, the nationality rule does not apply to the expert
but to the company but if the expert is contracted individually, then this person
has to be from a EU Member State or an ENPI, IPA or EEA country.
Rule of Origin
The rule applies to ALL supplies and materials purchased, incl. the materials to
be used for the construction, but does not apply to Contractors equipment to be
used during the construction.

Page 30
13. Works (infrastructure)

Obtaining land lot documents and construction permits
Legal
framework
1) Land Code No 828 from 25.12.1991;

2) Civil code No 1107 from 06.06.2002;
3) Law on normative price of land and method of sale the land No 1308 from
25.07.1997;
4) Governmental Decision on approving the Regulations on sale and purchase of
land related No 1428 from 16.12.2008;
5) Governmental Decision on approving the Regulations on the method of award,
destination modification and land exchange No 1451 from 24.12.2007, published
in MO from 11.01.2008.
Overview
Placement and design of constructions and arrangements shall be performed only on the basis of
certificate of urbanism, while the mere execution of all these works shall be authorized by means of
authorization of construction.
In Moldova all territory is divided in 7 categories of land. Building activities are permitted only on some of
them. Before starting all activities it is important to find out all information about the plot from the Real
Estate Register held by Territorial Cadastral office, as well as to check the statute with local urban plan.
In order to obtain the right to make a construction on a plot of land it is necessary to have the title of
use/ownership over that plot of land. The above mentioned titles may belong to a private person on the
basis of:
-
There is already a plot of land in the ownership;

Purchase of the plot of land from another private person or from Local Public Administration (LPA)
based on auction result;
Conclusion of an agreement with private person or with LPA or Government to use the plot of land for
building construction on it (superficies).
The placement of each construction shall be approved based on Urban Plan.

Practical Info
Contact
body,
contact details:
Local Public Administration (LPA) based on decision of Local Council;

Agency of Public Property; www.app.gov.md
Cadastre Agency; www.cadastre.md
List of
documents
which could be
requested by the
LPA / Agency of
Public Property
beside the
Ministry of
Economy:
Based on request it is necessary to add the following documents: (Annex 2)

1) The cadastre plan of the land in original (or notarized copy) issued by territorial
cadastral office, that provides for the surface, cadastral number and land address;
2) For the legal entity and natural persons with business activities (individual
entrepreneurs) it is necessary to present copy of State registration certificate; for the
natural persons is necessary to present copy of identity card;
3) Excerpt from the Real Estate Register, chapter A and B in original, or a

Page 31
notarized copy, as well as a copy of acts based on which the real estate property
were registered (contract of land purchase, donation, legacy, court decision);
4) In case of unfinished construction it is necessary to present the construction
authorization and inspection act;
5) Rent agreement of the envisaged plot of land, should it be the case;
6) Certificate on the rate applied for the calculation of the selling price of the
envisaged plot of land, depending on the placement and arrangement, issued by
LPA;
7) Payment calculation;
Method of award
State enterprises, organizations and institutions which are interested in using land
for other purposes than for agriculture and forestry can address a request to Land
Relations and Cadastral Agency. The request should be supported by the
following documents:
1. Argumentation note referring to the general plan of the construction, model project
and urban plan;
2. Confirmation from the central public authorities on the intention to use the plot of
land;
3. Confirmation of land keeper for the possible land damages;
4. Cadastral plan with borders indication, as well as other related documentation
(depending on the the scope of use of the plot of land).
useful links:
http://www.app.gov.md
Drafting of the building project documentation, its state expertise and final approval
Legal
framework
1) Law on authorizing the execution of construction works No 163

from 09.07.2010, published in the Monitorul Oficial Nr. 155-158 from 03.09.2010;
2) Law on Construction quality No. 721 from 02.02.1996, published in the Monitorul
Oficial Nr. 25 from 25.04.1996;
3) Governmental Decision No. 623 from 02.07.1999 on approval the Regulation on
construction the private housing;
Overview
Projects drafting shall be carried out in compliance with the established normative documents,
architectural-urban regime and technical arrangements indicated in the Certificate of Urbanism issued by
the local administration.

Page 32
Practical Info
Contact
body,
contact details:
Local Public Administration (LPA)
List
of
documents
which could be
requested by the
LPA:
Urban Certificate for design is prepared and issued on the basis of the application,
and originals or copies of the following documents which are attached to the
application:
1) Extract from the Real Estate Cadastre, issued by Territorial Cadastral Office,
together with the cadastral plan and / or estate plan;
2) identity card (for natural persons ) or certificate of registration (for legal persons);
3) the technical expertise, in case of reconstruction, restoration, modification or
consolidation of the existing building, developed by certified technical experts;
4) notarized consent of the co-owners of property / land whose interests may be
affected directly in the execution of works during construction and operation of
constructed object;
5) the project outline approved by the chief architect, if the construction will be
positioned in the area with special regime set up by documentation of urban and
spatial planning.
Urban Certificate for design is issued based on documentation of urban and spatial
planning by local architectural bodies from the LPA.
In case if documentation of urban and spatial planning of the territory is missing, the
Urban Certificate for design will be issued based on the following documents: location
scheme of the building / land and municipal networks, which are overseen by the chief
architect, State supervisory bodies (the National Center of Public Health,
environmental inspectorate, fire and rescue service), INCP "Urbanproiect" (for all
localities, excluding Chisinau), IMP "Chiinu proiect (municipality of Chisinau), will
serve as a basis for issuing the certificate of urban development and design.
Practical
Tip
Availability period of the urban certificate for designing could be up to 24 months from
the moment of issued certificate. Also it is possible to prolong the period of availability
once for another 12 months.
To the urban certificate for designing will be attached: the plan of placement the
construction /land plot with indication of the area, address; statement from National
Center of Public Health; environmental statement; and statement from the fireman and
rescuers.

Page 33
Obtaining permission for construction
Legal
framework
1) Law on authorizing the execution of construction works No 163

from 09.07.2010, published in the Monitorul Oficial Nr. 155-158 from 03.09.2010;
2) Governmental Decision No. 623 from 02.07.1999 on approval of the Regulation
on construction of private housing;
3) Governmental Decision No. 360 from 18.04.1997 on approval of the Regulation
on urbanism certificate and authorization of the building, improvement or
liquidation of the construction;
Overview
The use of land and buildings in communities, the design of the civilian objects, industrial, agricultural or
for other purposes, execution of the construction or demolition of buildings and facilities, development of
other urban activities throughout the Republic of Moldova shall be performed in accordance with the
procedures for approval of certificate of urbanism and authorization for construction of buildings and
facilities (hereinafter - the construction / demolition authorization).
Practical Info
Contact
body,
contact details:
List
of
documents
which could be
requested by the
LPA:
Local Public Administration (LPA) - Architectural direction

State Construction Inspection; www. mdrc.gov.md/?pag=inspectia
For the construction/demolition authorization
Extract from the Real Estate Cadastre, issued by Territorial Cadastral Office,
Topographic survey, scale 1: 500;
Certificate of Urbanism for project designing;
Extract from the technical documentation which will include: explanation
memo, general plan (situation plan and plotting plan), facade, color solutions,
project regarding organizing the execution of construction work, confirmed by
chief architecture;
Statements based on verification of project documentation (sections: general
plan, architecture, resistance) or one single report of verification of project
documentation;
ID card for the natural persons or registration certificate for the legal entities;
Certification of authorization for the technical responsibility and coordination
on construction site;
The issuer can establish special conditions for the period of executing the
construction work such as: (1) to use the public property (access to the
construction yard, the closure of public roads, temporary occupation of public
spaces, the deviation of daily auto traffic and / or pedestrian, creation of
temporary roads, installation of advertising elements); (2) to protect the properties
of neighbouring; (3) environmental protection. The issued Authorization for
construction should be registered within 3 working days at State Construction
Inspection.

Documents to
be received:
Construction authorization
useful link:
http://www.chisinau.md/pageview.php?l=ro&idc=461&id=1238
Page 34
http://www.balti.md/index.php?option=com_content&task=section&id=11&Itemid=33
Practical
Tip
In case it is planned to use a building which is declared a monument building, it will be

necessary to obtain additional confirmation from the Register of monuments of national
importance issued by the Ministry of Culture, or from the Culture direction from the LPA
for the monuments from the local Register;
The term for issuing the authorization is 10 working days from the date of registration.
In case the issuer does not meet the deadline and did not inform in writing the applicant
(beneficiary) on refusal to consider building permit issued,, then the applicant
(beneficiary) is entitled to commence execution of the work by notifying in writing the
issuer and the State Construction Inspection.
Acceptance of construction works
Legal
framework
1) Law of the Republic of Moldova No. 721 from 02.02.1996 On Construction

quality published in the Monitorul Oficial Nr. 25 from 25.04.1996;
2) Government Decision Nr. 285, from 23.05.1996 on approval the Regulation for
the reception of constructions and installations, published in the Monitorul Oficial
Nr. 042 from 28.06.1996;
Overview
Reception of the construction works and related facilities is done, in case of new constructions, as well as
in case of interventions in the existing constructions (repairs, strengthening, reconstruction, alteration,
extensions, etc..) and is performed in two stages:
Reception at the end of works;
Final reception at the end of warranty period.
Practical Info
Contact
body,
contact details:
List of documents
which could be
requested by the
Reception
Commission :
Inspection on construction.
Commission of reception of the constructions
Documents of executing construction;
Conclusions of control structures.
Commission reception checks:

A) The provisions of the building permit and building permit, and opinions and

Page 35
execution conditions imposed by competent authorities. Consideration will be

made by:
- visual research of the building ;
- technical analysis of the documents contained in the Technical Book of the
construction.
2) Execution of works in accordance with the provisions of contracts, of
documentation of execution and of specific regulations, based on the essential
requirements for construction, according to law.
3) The opinion, drafted by the designer, about how the work was performed (the
investor should ensure that this activity is covered by the contract design).
4) Deadlines and quality completion of all work under the contract between the
investor and executor, and conditions which were in the documentation attached to
the contract.
The final reception
1) The reports of receiving the completed works (Annex 4);
2) The removed vices which were detected in the process of reception at the
end of work;
3) Investor conclusions regarding the way how the constructions and related
facilities served during the warranty period, including the vices identified and
their remediation.
Additional execution of tests and expertise could be requested.
Documents to be
received:
a) The report of reception with or without conclusions and objections;
Useful links:
http://www.mcdr.gov.md
b) The report of final reception.
http://www.mcdr.gov.md/?pag=subdiviziuni&opa=view&id=49&start=

Part 3 -
Page 36
PROJECT AUDIT AND REPORTING.
14. Expenditure verification (how to find and appoint an auditor in

Moldova)
Overview
Subject to specific programme requirements (as described in the grant contract), projects are requested
to attach an expenditure verification report to their financial reports and/or requests for payment. The
expenditure verification report must be produced by an auditor that is a member of the International
Federation of Accountants (IFAC) or commits to undertake this engagement in accordance with the IFAC
standards and ethics as set out in the Terms of Reference for expenditure verification, attached to the
grant contract (Annex VII). The auditor examines whether the costs declared by the Beneficiary are real,
accurately recorded and eligible in accordance with the Contract, as well as the revenue of the Action and
issues an expenditure verification report conforming to the model provided by the ENPI CBC programme
Managing Authority.
The Moldovan Association of Bookkeepers and Auditors is a member of the IFAC and the Ministry of
Finance has drown up a list of audit companies that have passed the certification process.
Your choice of auditor has to be approved by the Joint Managing Authority of your ENPI CBC
programme.
Practical Info
A full list of audit companies and independent auditors in the Republic of Moldova can be found under the
following link: http://www.minfin.md

15.
Page 37
Monitoring, Evaluation and Reporting according to national

requirements
Legal
Framework
1) Governmental Decision no.12 of 19 January 2010 on the approval of the

Regulation relating to the Institutional Framework and the Mechanism for Coordinating the Foreign Assistance provided to the Republic of Moldova by
International Organisations and Donor Countries. Official Gazette nr.11-12/54 of
26.01.2010.
Overview
On top of the reporting that is requested by the ENPI CBC programme Joint Managing Authority, projects
implemented in Moldova are subject to specific national provisions.
According to Moldovan regulations, the project/programme monitoring reports differ depending on the
project implementation phases:
a) The progress monitoring report is developed within 45 days following the reporting period (half a
year). It reflects the actual status of project implementation and follows whether the project is
implemented in line with the work plan, if there are delays or if the results achieved during the
reporting period meet the expectations, etc. (Annex 4)
b) The final monitoring report is developed within the first three months after the completion of the
project or from the receipt of the project final report. It shall include a summary of conducted
activities, an appraisal of the accomplished results and objectives, the evaluation of its impact
and sustainability, which are essential for ensuring the continuity of the project. (Annex 5)
Practical Info
Throughout the project implementation, the Project beneficiary/partner, under the leadership of the Sector
Coordinator (Ministry responsible for the field), shall ensure:
a) efficient and distinct use of financial means reported to the expected results;
b) examination/development and approval of the inceptiprogress and final project/programme
reports;
c) access of experts to the information required for the adequate unrolling of the project;
d) harmonized intra and inter sector interaction amongst the foreign assistance projects and
programmes with a view to reaching full coherence of the implemented actions;
e) efficiency and transparency of the services and goods procurements, as well as of the financial
management (in case of contracting foreign financial assistance);
f) operation of the supervisory committee for the project/programme;
g) posting on the institutions web-page the information on the initiation and implementation of all
foreign assistance projects implemented in the sector
The National Coordinator shall ensure, with the support of the National Coordination Unit, the
coordination and the adequate operation of the national foreign assistance monitoring system.
State Chancellery, Division for policy, strategic planning and foreign aid.
Address: of. 456, 1 Piata Marii Adunari Nationale, Chisinau,MD 2033.
www.ncu.moldova.md[KL2]
The implementation of the foreign assistance projects and programmes are monitored by means of:
a) project/programme monitoring reports with a view to measuring their relevance, efficiency,
effectiveness, impact and sustainability, in line with the standard forms presented in Annex 4;
Annex 5; Annex 6;
b) interviews with the Beneficiary and the Contractor (where appropriate).

Page 38
Monitoring reports are worked out by the Project beneficiary/partner, discussed and approved within the
Sector Board. The monitoring reports are signed by the Sector Coordinator and submitted to the National
Coordinator.
The Sector Coordinator (Ministry responsible for the field) works out the annual progress report relating to
the implementation of the sector foreign assistance projects and programmes and submits it to the
National Coordinator.
The annual sector reports are considered by the Inter-ministerial Committee for Strategic Planning, where
appropriate.
The National Coordination Unit works out a consolidated annual report on the implementation of foreign
assistance projects and programmes and submits it to the Inter-ministerial Committee for Strategic
Planning.
With the approval of the National Coordinator, the National Coordination Unit participates, on behalf of the
Government of the Republic of Moldova, at the actions intended for evaluating the foreign assistance
projects and programmes implemented in Moldova.

Part 4 -
Page 39
LEGAL ACTS AND REQUIRED FORMS
Annex No. 1 Project Registration Fiche..................................400

Annex No. 2. Governmental Decision on approving the Regulations on sale and purchase of land related
No 1428 from
16.12.2008..........................................................................................................................444
Annex No. 3. Law on authorizing the execution of construction works No 163
from 09.07.2010.47
Annex No. 4. Regulation for the reception of constructions and installations approved by Government
Decision Nr. 285, from 23.05.1996 ..52
Annex No. 5 Sample document for the foreign assistance project/programme progress monitoring
report..54
Annex No. 6. Sample document for the foreign assistance project/programme final monitoring report .56

Page 40
Annex No. 1.
Anexa nr.5
la Hotrrea Guvernului nr. 246
din 8 aprilie 2010
Fia de nregistrare a proiectului
/ Project Registration Fiche
ATTENTION
V rugm s completi fia n limbile romn i englez /
Please fill on both languages Romanian and English
Fi nr. __________ din _____________200__

de nregistrare a proiectului
(pentru Cancelaria de Stat)
1.
Denumirea proiectului / Project name
2.
Amplasarea (adresa, contacte, persoana de contact, e-mail, pagina web) / Location (address, contacts,
contact person, e-mail, web site, staff)
3.
Codul donatorului la proiect / Donor's project code
4.
Donatorul / Donor
5.
Acordul n baza cruia se implementeaz proiectul / Agreement on which base the project is working
6.

Data lansrii (Ziua/Luna/Anul) / Start date (DD/MM/YYYY)
7.
Durat proiectului (luni) / Duration (months)
8.
Data ncheierii (Ziua/Luna/Anul) / End date (DD/MM/YYYY)
9.
Prelungirea proiectului (luni) / Project prolongation (months)
10.
Beneficiar (denumirea, adresa juridic) / Beneficiary (name, legal address)
11.
Instituia partener (recepienii) / Partner institution (Recipient)
12.
Instituia implementatoare (contractorii (nr. contractelor)) / Implementation institution
13.
Bugetul total al proiectului (dolari SUA) / Total budget (USA dollars)
14.
Suma alocat pentru anul curent (dolari SUA) /
Amount from the total budget for current year (USA dollars)
15.
Suma alocat pentru anul viitor (dolari SUA) /
Amount from the total budget for next year (USA dollars)
16.
Page 41

Page 42
Suma alocat pentru anul precedent, dac exist (dolari SUA) /

Amount from the total budget for previous year (USA dollars) (if applicable)
17.
Suma cheltuit n anul precedent (dolari SUA) /
Amount executed in previous year (USA dollars) (if applicable)
18.
Naional / Regional (dac Regional n ce ri) /
National / Regional (if regional indicate all participated countries)
19.
Sectorul (conform OECD) / Sector (from OECD), Policy objectives
20.
Sectorul adiional (conform OECD (dac exist)) / Sub-sector (from OECD (if applicable))
21.
Rezumatul proiectului / Summary of the project
22.
Obiectivul de baz al proiectului / Wider Objective
23.
Obiectivele specifice (componentele proiectului) / Specific Objectives (components of the project)
24.
Activitile proiectului / Projects activities
25.
Rezultatele preconizate ale proiectului / Expected Outputs

Page 43
26.
Tipul de asistena / Type of assistance (Grant, Technical Assistance)
ATTENTION
Attach to this Project Registration Fiche Terms of Reference of your project, Copy of extract from the
contract which contain name of implementing institution/organization, signing date, donor's name and
duration of the contract
ATENIE
Anexai termenii de referina, copia extrasului din contractul de prestare a serviciilor i/sau
lucrrilor, care conine denumirea instituiei - implementatoare de proiect, data semnrii,
donatorul i termenul de valabilitate al contractului

Page 44
Annex No. 2.
Governmental Decision on approving the
Regulations on sale and purchase of land related
No 1428 from 16.12.2008.
Anexa nr.1
aferente
Primriei __________________________________________
(municipiului, oraului, satului (comunei)
CERERE
de cumprare a terenului aferent
1. Prin prezenta se solicit cumprarea terenului aferent __________
________________________________________________________________________
cu o suprafa de __________ (_________________________________________)
(cu cifre)
(cu litere)
ha, situat n oraul (satul) ______________ raionul _____________ strada
________________________________________________________________________
(adresa conferit terenului aferent,
_______________________________________________________________________.
enumerarea adiacenilor)
n vederea perfectrii contractului de vnzare-cumprare a terenului
aferent obiectului privatizat (care se privatizeaz) comunicm
urmtoarele:
Cumprarea terenului se solicit de ctre __________________________
________________________________________________________________________
(denumirea de firm complet a persoanei juridice sau a ntreprinderii
________________________________________________________________________
individuale; numele i prenumele persoanei fizice, datele din paaport)
cu sediul (domiciliul): _____________________________ Republica Moldova,
____________________________________________, certificat de nregistrare
nr.________________________ din "____"____________________________199__,
reprezentat de ________________________________________________________
(funcia, numele i prenumele, datele din paaport)
care acioneaz n baza ________________________________________________
________________________________________________________________________
(documentul ce confirm mputernicirile, numrul i data eliberrii)
2.Terenul aferent se afl n folosina _____________________________
________________________________________________________________________
n baza ________________________________________________________________
(documentul care confirm dreptul de
________________________________________________________________________
folosin asupra terenului (decizia de atribuire,
________________________________________________________________________
titlul de autentificare, extrasul din registrul cadastral al
deintorilor de terenuri sau alt document existent, numrul i data))
3. Suprafaa total a terenului aferent este de ____________________
(cu cifre)
( ________________________________________________________________ ) ha.
(cu litere)
4. Din suprafaa terenului aferent a fost exclus:
terenul pe care snt amplasate _________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
(case de locuit, alte construcii de menire social-cultural)
transmise obiectului privatizat cu drept de gestiune economic, cu o
suprafa de ________________ ( __________________________________ ) ha.

(cu cifre)
Page 45
(cu litere)
5. Terenul indicat i construciile amplasate pe el nu snt n

litigiu.
[Pct.6 exclus prin Hot.Guv. nr.335 din 21.03.03, n vigoare 28.03.03]
Anexe:
1. Copia autentificat a certificatului nregistrrii de stat a
ntreprinderii solicitante (persoanele fizice prezint pentru notificare
paaportul sau alt document de identitate).
2. Copia autentificat a documentului ce confirm dreptul de
folosin (posesiune, beneficiere) al Cumprtorului asupra terenului
aferent i suprafaa acestuia (decizia de atribuire sau titlul de
autentificare a dreptului deintorului de teren sau planul de
atribuire, ori extrasul din registrul cadastral, planul terenului sau
alt document existent - se prezint n 5 exemplare);
3. Copia autentificat a contractului de vnzare-cumprare sau a
certificatului de privatizare, ori a altui document ce confirm dreptul
de proprietate al solicitantului asupra obiectului privatizat sau
construciei nefinalizate, ce snt amplasate pe terenul solicitat pentru
cumprare.
"___"_______________ 20__
____________________________
(semntura reprezentantului)
L.. (pentru persoana juridic)
[Anexa nr.1 la Regulament modificat prin Hot. Guv.nr.1023 din 04.11.97]
Anexa nr.2
aferente
BORDEROUL DE CALCUL AL PREULUI
DE VNZARE-CUMPRARE A TERENULUI AFERENT
"___"_______________ 20__
__________________________
(localitatea)
1. __________________________________________________________________
(denumirea de firm complet a ntreprinderii , numrul i data nregistrrii de stat;
_____________________________________________________________________
numele i prenumele persoanei fizice)
2. Adresa conferit Terenului aferent ______________________________________
___________________________________________________________________
(municipiul, oraul, satul; strada)
_____________________________________________________________________
(enumerarea adiacenilor)
_____________________________________________________________________
3. Suprafaa terenului aferent necesar ntreprinderii pentru ndeplinirea proceselor tehnologice, conform planului cadastral, ori,
dup cum este indicat n actul de stat de folosin a terenului sau alt document existent
____________________________________________________________________
(documentul ce confirm suprafaa terenului)
constituie ____________ ( ________________________________________ ) ha.
(cu cifre)
(cu litere)
4. Bonitatea medie a solului stabilit pentru republic - pentru terenurile destinate construciilor, iar pentru terenurile cu destinaie
agricol aferente construciilor private atribuite n calitate de cot valoric din patrimoniul ntreprinderilor agricole (staii i garaje de
maini i tractoare, arii de pstrare i prelucrare a cerealelor, ncperi frigorifice pentru pstrarea fructelor i legumelor, puncte de
altoire a viei de vie i pomilor fructiferi, sere, staii de purificare a reziduurilor animaliere, depozite, ateliere de reparaii, de
prelucrare a materiei prime, ferme zootehnice etc.), folosite n scopul produciei agricole i agroindustriale - bonitatea medie a
solului stabilit pentru oraul, satul (comuna) respectiv() sau, la cererea cumprtorului de teren, bonitatea solului, stabilit pentru
terenul respectiv, constituie ____________ (cu cifre)____________(cu litere)
5. Tariful stabilit pentru o unitate grad-hectar n anexa la Legea privind preul normativ
al pmntului constituie ________________ ( ________________________) lei/ha.
(cu cifre)
(cu litere)
6.Preul
normativ
al
terenului
(p.3
x
p.4
x
p.5)
constituie
____________________
(
________________________________________________ ) lei.
(cu cifre)
(cu litere)
7.Coeficientul la preul normativ n funcie de amplasarea i amenajarea inginereasc a terenului aferent este de __________
(______________).
(cu cifre)
(cu litere)
8. Conform punctelor 3 sau 4 (dup caz) din anexa la Legea privind preul normativ i modul de vnzare-cumprare a pmntului, la
preul normativ calculat, se aplic coeficientul ______________ __________________________
(cu cifre)
(cu litere)
9.Preul de vnzare al terenului (p.6 x p.7 x p.8) constituie______________________________________(
_______________________ ) lei.
(cu cifre)
(cu litere)
Primarul _______________________________
(numele i prenumele)

Page 46
(Viceprimarul) _________________________
(semntura n clar)
L..
Note:
1. La vnzarea-cumprarea terenurilor destinate construciilor (ocupate de obiective industriale, de transport etc.) bonitatea medie a
solului stabilit pentru republic, precum i pentru terenurile cu alt destinaie dect cea agricol constituie 65 (aizeci i cinci)
grade.
2. Bonitatea medie a terenurilor cu destinaie agricol aferente construciilor private atribuite n calitate de cot valoric din
patrimoniul ntreprinderilor agricole (staii i garaje de maini i tractoare, arii de pstrare i prelucrare a cerealelor, ncperi
frigorifice pentru pstrarea fructelor i legumelor, puncte de altoire a viei de vie i pomilor fructiferi, sere, staii de purificare a
reziduurilor animaliere, depozite, ateliere de reparaii, de prelucrare a materiei prime, ferme zootehnice etc.), folosite n scopul
produciei agricole i agroindustriale, este cea stabilit pentru oraul, satul (comuna) respectiv() sau, dac la cererea
cumprtorului de teren au fost efectuate cercetri pedologice, pentru terenul respectiv.
3. Tariful pentru o unitate grad-hectar, stabilit n anexa la Legea privind preul normativ i modul de vnzare-cumprare a pmntului,
constituie:
pentru terenurile destinate construciilor (ocupate de obiective industriale, de transport etc.), precum i pentru terenurile cu alt
destinaie dect cea agricol - 9264 lei 96 bani (nou mii dou sute aizeci i patru lei i nouzeci i ase bani);
pentru terenurile cu destinaie agricol aferente construciilor private atribuite n calitate de cot valoric din patrimoniul
ntreprinderilor agricole (staii i garaje de maini i tractoare, arii de pstrare i prelucrare a cerealelor, ncperi frigorifice pentru
pstrarea fructelor i legumelor, puncte de altoire a viei de vie i pomilor fructiferi, staii de purificare a reziduurilor animaliere,
depozite, ateliere de reparaii, de prelucrare a materiei prime, fermelor zootehnice etc.), folosite n scopul produciei agricole i
agroindustriale necesare proceselor tehnologice - 289 lei 53 bani (dou sute optzeci i nou lei i cincizeci i trei bani).
[Anexa nr.2 modificat prin HG1183/11.11.05, MO154/18.11.05 art.1278]

Page 47
Annex No. 3.
Law on authorizing the execution of construction works
No 163 from 09.07.2010
la Legea nr.163 din 03.09.2010 privind
autorizarea executrii lucrrilor de construcie Anexa nr.1
Primria______________________________
CERTIFICAT DE URBANISM PENTRU PROIECTARE
nr.________din____________201___
Ca urmare a cererii depuse de ____________________________________,
_____________________ telefon de contact______________________________,
nregistrat cu nr. _______ din _____________________ 201__
CERTIFIC:
Elaborarea documentaiei de proiect pentru:
_________________________________________________________________________________________________________
___________________________
strada __________________ nr. _______ bloc __________ ap. _______________
1. Regimul juridic:___________________________________________________
__________________________________________________________________
__________________________________________________________________
2. Regimul economic:________________________________________________
__________________________________________________________________
__________________________________________________________________
3. Regimul tehnic:___________________________________________________
_________________________________________________________________________________________________________
___________________________
4. Regimul arhitectural-urbanistic: ______________________________________
__________________________________________________________________
__________________________________________________________________
Prezentul certificat nu permite executarea lucrrilor de construcie.
Documentaia de proiect, n baza creia se va solicita eliberarea autorizaiei de construire, va fi nsoit de urmtoarele
avize i studii:
_________________________________________________________________________________________________________
_________________________________________________________________________________________________________
______________________________________________________
PRIMAR
/ __________ /
L..
SECRETAR
/ ________/
/ ________/
ARHITECT-EF
Achitat plata de ___________ lei. Chitana nr.________din_________201___.

Transmis solicitantului la data de _____________201___direct/prin pot.
VALABILITATEA SE PRELUNGETE CU _________ LUNI

PRIMAR
/ __________ /
SECRETAR
/ ________/

L..
ARHITECT-EF
Page 48
/ ________/
______________________201___
data
Not. n conformitate cu art. 26 din Legea privind autorizarea executrii lucrrilor de construcie, responsabilitatea pentru emiterea
certificatului de urbanism pentru proiectare revine solidar semnatarilor acestuia.

Page 49
Legea nr.163 din 03.09.2010 privind autorizarea executrii lucrrilor de construcie

Anexa nr.3
Primria ______________________________________
AUTORIZAIE DE CONSTRUIRE
nr.____din_________201___
Ca urmare a cererii adresate de ___________________________________,
__________________________ telefon de contact ____________________________,
nregistrat cu nr. _____ din __________________ 201 ___
A U T O R I Z E A Z :
Executarea
lucrrilor
de
________________________________________
__________________________________________________________________
n raionul__________________municipiul/oraul__________________________
strada __________________ nr. _______ bloc __________ ap._______________
n
urmtoarele
condiii:
_________________________________________________________________________________________________________
___________________________
Documentaia
de
proiect
a
fost
elaborat
__________________________________________________________________
de__________________________
Termenul de ncepere a lucrrilor de construcie este de ____ luni de la data eliberrii prezentei autorizaii.
Durata executrii lucrrilor de construcie nu va depi_____luni din momentul nceperii lucrrilor de construcie.
PRIMAR
L..
/ __________ /
SECRETAR
ARHITECT-EF
/ ________/
/ ________/
nregistrat cu nr. ____din____________201___
Inspector de stat n construcii /_______________/ L..

Achitat plata de ______ lei. Chitana nr.______din______________201___.
Transmis solicitantului la data de _____________201_____direct/prin post.
TERMENUL DE NCEPERE A LUCRRILOR SE PRELUNGETE CU___LUNI

PRIMAR
L..
/ __________ /
SECRETAR
ARHITECT-EF
/ ________/
_________________________201_____
data
/_______________/ L..
/ ________/

Page 50
DURATA EXECUTRII LUCRRILOR SE PRELUNGETE CU ___ LUNI

PRIMAR
L..
/ __________ /
ARHITECT-EF
SECRETAR
/ ________/
/ ________/
/_______________/ L..
____________________201______
data
Note:
1. n conformitate cu art. 26 din Legea privind autorizarea executrii lucrrilor de construcie, responsabilitatea pentru emiterea
autorizaiei de construire revine solidar semnatarilor acesteia.
2. Titularul autorizaiei de construire este obligat, n termen de 10 zile lucrtoare pn la nceperea lucrrilor autorizate, s
informeze emitentul i Inspecia de Stat n Construcii prin depunerea declaraiei. Dac solicitantul (beneficiarul) nu a prezentat
declaraia n modul i n termenul stabilit i se constat nceperea lucrrilor, data nceperii lucrrilor se consider ca fiind ziua
urmtoare datei de emitere a autorizaiei de construire.

Page 51
Legea nr.163 din 03.09.2010 privind autorizarea executrii lucrrilor de construcie

Anexa nr. 5
Ctre primarul_________________________________________________
Ctre Inspecia de Stat n Construcii_______________________________
DECLARAIE
Subsemnatul _______________________________________________________,
cu domiciliul/sediul n _______________________________________________,
titular al autorizaiei de construire/desfiinare nr._____din ____________ 201___,
v comunic c la data de __________________201____ ora______ vor demara
lucrrile
autorizate
de
construcie/desfiinare
a
_________________________________________________________________
obiectului
___________________
strada __________________ nr. _______ bloc __________ ap. _______________
Antreprenor general _________________________________________________
Diriginte de antier __________________________________________________
Responsabil tehnic __________________________________________________

Declar pe proprie rspundere c datele menionate n prezenta declaraie snt veridice.
Semntura
____________________
Data
____________________

Page 52
Annex No. 4.
Annex 2 of the Regulation for the
reception of constructions and installations approved by
Government Decision Nr. 285, from 23.05.1996
Anexa nr. 2
la Regulamentul de recepie
a construciilor i instalaiilor
aferente
PROCES-VERBAL DE RECEPIE FINAL

Nr. _______ din_________
Obiectul ______________________________________________________________
este executat n cadrul contractului nr._____ din "__" _________199__.
Lucrrile au fost executate n baza autorizaiei nr. ________ din __________ valabil
pn la _____, de ctre ___________________________________________________
1. Comisia de recepie final i-a desfurat activitatea n intervalul ____________, fiind format din:
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
(numele, prenumele)
2. Au mai participat la recepie:
________________________________ _______________________________
(numele, prenumele)
(calitatea)
3. Comisia de recepie final, n urma examinrii i analizei

n Cartea tehnic a construciei, a constatat urmtoarele:
lucrrilor
efectuate
documentelor
cuprinse
1) lucrrile pe specialiti au fost executate i recepionate conform listei-anex nr. 1;

2) lucrrile au fost complet terminate la data de ________ 199_;
3) observaiile comisiei de recepie final snt prezentate n lista-anex nr. 2;
4) Cartea tehnic a construciei i fia sintetic a obiectului au fost (nu au fost) completate;
5) instruciunile de exploatare i urmrire a comportrii n timp a obiectului (nu) snt n posesia utilizatorului;
6)
construcia
s-a
comportat
(nu
s-a
comportat)
corespunztor n
perioada
de
la
terminarea
ei la data de ______ pn n prezent, respectiv pe o durat de ____ luni, constatrile comisiei fiind enumerate n anexa nr.
3;
7) valoarea obiectului este de _____ lei, conform listei-anex nr. 1.
4. n baza constatrilor fcute, comisia de recepie final propune:_______________
_____________________________________________________________________
5. Comisia de recepie final motiveaz propunerea fcut prin:
______________________________________________________________________
______________________________________________________________________
______________________________________________________________________
6. Comisia de recepie final recomand urmtoarele:

Page 53
_______________________________________________________________________
_______________________________________________________________________
7. Prezentul proces-verbal, coninnd ___________________ file i ________________ anexe numerotate, cu un total
de___________file, a fost ncheiat astzi_____________________la n __________________exemplare.
Comisia de recepie final:
Specialiti:
Preedinte:_________________
__________________
Membri:_____________________
__________________
_____________________
__________________
(numele, prenumele, semntura)

8. Concluzia Inspeciei de Stat n Construcii:
Lucrarea ________________________________________________________
______________________________________________________________________
______________________________________________________________________
"____"__________199
L.. _____________ _____________________________
(semntura)
INVESTITOR
(funcia, numele, prenumele)

Page 54
Annex No. 5.
Sample document for the foreign assistance project/programme progress monitoring report
Project title
Donor
Project manager
Recipient
Contact person
Beneficiary
Contact person
Contractor
Contact person
Budget
Main activities
Answer
the
questions
in
the
Comments column
for each activity
Project date of commencement
Intended date of
commencement
De facto
commenced
Intended
date of
completion
De facto
completed
Project date of completion
Planned
output
Comments
De facto
output
If the activity is completed with a delay,

which is the reason?
Were problem settlement actions taken?

Did the actions achieve the expected
output?
Are
the
outputs
of
expected

Page 55
quantity/quality? Can/will they be used?
Do the outputs contribute to the

achievement of the expected outcomes? If
not, why?
Recommendations
Is it necessary to take settlement/recovery actions for speeding up the project implementation? If so, formulate the issue and propose

Page 56
Annex No. 6.
Sample document for the foreign assistance project/programme final monitoring report
Project title
Donor
Project manager
Recipient
Contact person
Beneficiary
Contact person
Contractor
Contact person
Budget
Main activities
Project
date
of
commencement
Intended date of
commencement
De facto
commenced
Intended
date of
completion
Project date of
completion
De facto
completed
Planned
output
De facto
output
Comments
Comment on the quality and importance of the

output and the areas where it will be used

Page 57
Outcomes
Comment on the extent to which the achieved outcomes are satisfactory to the Beneficiary.
Use the indicators from the logframe matrix and also make a reference to the output quality,
if appropriate.
Specific objectives
Comment on the extent to which the objectives have been achieved. Use verification
indicators from the project logframe matrix
Impact (potential)
Comment on the extent to which the project/programme contributed to the achievement of the general objective set out in the project
terms of reference or in other documents and the impact it has had or will have on the sector/area, which the project intended to support
Sustainability (potential)
Comment to what extent the project outcomes are sustainable
At the policy level: are there any changes envisaged which could have a positive impact on or undermine the obtained results?
At the institutional level: is it necessary that the achieved results be accompanied by the development or strengthening of
capacities of a particular institution? Is such a measure planned?
Financially: in many cases the project results will require additional financing (e.g. operational costs, salaries). Are these available?

Recommendations
Page 58
Comment on what subsequent actions are required to ensure sustainability of the achieved results, by whom and when.
Comment on how the results/practices can be disseminated amongst other institutions/projects.
Comment on the general evaluation of contractors performance.
Comment on anything which you find important to take into account when developing/preparing a similar project for the future.
Comment if supplementary assistance is required in order to strengthen and expand the outcomes attained by the project.

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Ghid al cerinelor naionale n Republica

Moldova, relevante pentru implementarea

Proiect - mai 2012

Ghid al cerinelor naionale n Moldova

nregistrarea proiectului ................................................................................................................. 7

PARTEA 2 - LANSAREA SI IMPLEMENTAREA PROIECTULUI

Temeiul juridic pentru proiecte. ...................................................................................................... 9

Deschiderea contului bancar ..................................................................................................... 100

Primirea i transferul de bani n i n afara Moldova ................................................................. 122

Reglementri de schimb valutar .................................................................................................. 14

Cerinele contabile pentru proiect ................................................................................................. 16

Scutirea de impozit - TVA i taxe vamale .................................................................................... 17

Scutirea de taxe de TVA ......................................................................................................... 18

Resursele umane ......................................................................... Error! Bookmark not defined.1

Costurile de cltorie i diurna pentru experii moldoveni i strini ........................................... 219

Obinerea documentelor pentru loturi de teren i autorizaii de construcie ........................... 29

Acceptarea lucrrilor de construcii Error! Bookmark no

PARTEA 3 - AUDITUL PROIECTULUI SI RAPORTAREA. .

37ERROR! BOOKMARK NOT DEFINED.

Ghid al cerinelor naionale n Moldova

15. Monitorizarea, evaluarea i raportarea n conformitate cu cerinele naionale ........................... 39

Ghid al cerinelor naionale n Moldova

Ghid al cerinelor naionale n Moldova

Ghid al cerinelor naionale n Moldova

Cum s utilizai acest Ghid

Ghid al cerinelor naionale n Moldova

PARTEA 1- INREGISTRAEA PROIECTULUI

1) Hotrrea de Guvern nr.12 din 19 ianuarie 2010 "Cu privire la aprobarea

aplicare a cotei zero a TVA la livrrile de mrfuri, servicii efectuate pe teritoriul

Ghid al cerinelor naionale n Moldova

Cancelaria de Stat, Direcia politici, planificare strategic i asisten strin.

Cerere de nregistrare a proiectului / programului i includerea sa n lista aprobat prin

Proiectul este inclus n lista proiectelor de asisten tehnic n derulare. (Hotrrea

n cazul unor modificri substaniale n informaiile prezentate mai sus,

Ghid al cerinelor naionale n Moldova

PARTEA 2-LANSAREA PROIECTULUI SI IMLEMENTAREA.

Ghid al cerinelor naionale n Moldova

Deschiderea unui cont bancar

Aplicantul preselectat trebuie s ofere autoritilor programului un Formular de

1. Regulamentul privind Deschiderea, Modificarea i nchiderea conturilor la bncile

liceniate din Republica Moldova aprobat prin Decizia Consiliului de administraie al

2. Ordonana Ministerului de Finane privind contabilitatea i prevederile de raportare

pentru unitile de implementare a proiectelor, finanate din surse externe i

Pentru a deschide conturi curente, persoanele juridice rezidente (att publice, ct i

Cererea de deschidere a contului (Regulamentul nr.297 din 25.11.2004, (Anexa

Ghid al cerinelor naionale n Moldova

1. Cont Regulat n moneda naional i valut strin (pentru organizaii non-statale);

guvernamentale i instituii publice).

Posibil sa dorii sa deschidei un cont cu un serviciu de client-banc i s dai un

Ghid al cerinelor naionale n Moldova

Primirea i transferul de bani n i n afara Republicii Moldova

valutar ", aprobat prin Decizia Consiliului de Administraie al Bncii Naionale a

Transferuri ctre / de la partenerii de proiect din interiorul Republicii Moldova

Ghid al cerinelor naionale n Moldova

Pentru transferuri de intrare:

Pentru transferurile efectuate de ctre Beneficiarul din Moldova (partener principal)

Pentru transferurile n afara Republicii Moldova de la beneficiar / partener la

Acordul de parteneriat trebuie s conin procedurile detaliate i s indice documentele

V rugm s furnizai toate explicaiile relevante autoritilor bancare sau autoritile de

Ghid al cerinelor naionale n Moldova

1) Legea cu privire la Banca Naional a Moldovei nr 548-XIII din 21 iulie 1995

schimb valutar", aprobat prin Decizia Consiliului de Administraie al Bncii

4) Ordonana Ministerului de Finane privind contabilitatea i prevederile de raportare