The Issue of Renewable Energy as a Subject of Performance Audit — The Case of Romania

Abstract

The growing importance of renewable energy in Romania’s economic and security agenda highlights the need for a systematic evaluation of how public policies perform in practice. This study examines the relevance of performance auditing as a governance tool to ensure accountability and efficiency in the national energy transition process. The research aims to analyse the correlation between the findings of the Romanian Court of Accounts’ performance audit on renewable energy (2017–2022) and the objectives of the Romanian Energy Strategy 2025–2035. The study employs a qualitative analytical-documentary method based on official audit reports, national strategies, and comparative European data. The results reveal significant inconsistencies between strategic planning and policy implementation. The absence of an approved national energy strategy during the audited period led to fragmented decision-making, weak interinstitutional coordination, and inefficient use of public funds. The audit found that the target for expanding renewable capacity was achieved at less than 1% of the planned level, while electricity imports increased by more than 80% between 2019 and 2022. These deficiencies resulted in the loss of energy independence and a sharp rise in household electricity prices, reflecting systemic vulnerabilities in governance and investment management. At the same time, the adoption of the Romanian Energy Strategy 2025–2035 integrates many of the audit’s recommendations, establishing a performance-oriented framework for the transition to low-carbon energy and digital infrastructure. The practical value of this research lies in demonstrating how performance auditing can evolve from a compliance-based exercise into a proactive instrument of strategic management. The findings provide decision-makers with a structured diagnostic of the renewable energy sector and actionable guidance for improving policy coherence, institutional efficiency, and long-term energy resilience.