Unlike previous crises, the COVID-19 pandemic affected the entire economy much faster and deeper, causing negative effects on both sectors: public and private. As a result, financial resources were affected due to lower-than-expected revenues and rising expenditures to cover the costs of additional measures in the areas of health, social protection, economics, etc. Therefore, the execution of budget revenues and expenditures related to health care, which consists of two main operations: commitments and payments, took place under special conditions determined by the pandemic situation and was influenced by the measures provided in the provisions of the Commission for Exceptional Situations of the Republic of Moldova. in the decisions of the Extraordinary National Commission for Public Health and other normative acts approved in an epidemiological context. Monitoring the execution of the budget for the field of health care is done by performing detailed controls at different levels. Incorrect execution of the budget is sanctioned by the procedure of checking the accounts and by controls on eligibility, as a result of which corrections are made to the budget allocations by recovering the amounts unduly paid.