V. Glossary Administrative territorial units of the Republic of Moldova. These include 32 ATU: districts two and and the autonomous (“raions”), municipalities (Chişinău Bălţi), territorial unit of Gagauzia. BOOST expenditure data do not cover districts and municipalities on the left bank of the Nistru river (Transnistria). State social insurance budget a separate BASS: (“bugetului asigurărilor sociale de stat”), budget administered by the National Social Insurance House (CNAS). A project of the World Bank aimed at enhancing the transparency and efficiency BOOST: of public spending across the globe by improving access to government expenditure data and linking spending to outcomes through rigorous public expenditure is not an acronym. analysis. “BOOST” State budget of the Republic of Moldova, which includes all public sector BS: spending at the central government level, except for expenditures by the autonomous social insurance and health insurance funds (BASS and FAOAM, respectively). Budget of autonomous territorial units, which includes spending by second-level BUAT: authorities authorities (districts/ “raions”), first-level (mayoralties/“primarias”), and all local government institutions. Chart of accounts, a universal budget classification used by all state and local CoA: authorities in Moldova to report financial information to the State Treasury. The CoA contains classification codes for economic, functional, administrative, and other types of budget classification. Mandatory medical insurance obligatorii de FAOAM: fund (“fondurilor asigurărilor a separate budget administered by the National Medical asistenţă medicală”), Insurance Company (CNAM). A state-owned enterprise set up by the Ministry of Finance, which serves as the Fintehinform: information technology and data management center for MoF. Ministry of Finance of the Republic of Moldova. MoF:
V. Glossary ATU: Administrative territorial units of the Republic of Moldova. These include 32 districts (“raions”), two municipalities (Chişinău and Bălţi), and the autonomous territorial unit of Gagauzia. BOOST expenditure data do not cover districts and municipalities on the left bank of the Nistru river (Transnistria). BASS: State social insurance budget (“bugetului asigurărilor sociale de stat”), a separate budget administered by the National Social Insurance House (CNAS). BOOST: A project of the World Bank aimed at enhancing the transparency and efficiency of public spending across the globe by improving access to government expenditure data and linking spending to outcomes through rigorous public expenditure analysis. “BOOST” is not an acronym. BS: State budget of the Republic of Moldova, which includes all public sector spending at the central government level, except for expenditures by the autonomous social insurance and health insurance funds (BASS and FAOAM, respectively). BUAT: Budget of autonomous territorial units, which includes spending by second-level authorities (districts/ “raions”), first-level authorities (mayoralties/“primarias”), and all local government institutions. CoA: Chart of accounts, a universal budget classification used by all state and local authorities in Moldova to report financial information to the State Treasury. The CoA contains classification codes for economic, functional, administrative, and other types of budget classification. FAOAM: Mandatory medical insurance fund (“fondurilor asigurărilor obligatorii de asistenţă medicală”), a separate budget administered by the National Medical Insurance Company (CNAM). Fintehinform: A state-owned enterprise set up by the Ministry of Finance, which serves as the information technology and data management center for MoF. MoF: Ministry of Finance of the Republic of Moldova.
676870WP0P12860anual0May0201100en0.docx