This paper studied the performance audit regarding the management of the agricultural sector subsidy funds in order to determine to what extent the actions undertaken boosted the agricultural development process in the Republic of Moldova. The analysis revealed that the activity of subsidizing agriculture is primarily aimed at increasing competitiveness and the sustainable development of the agri-food sector. This situation leads to the modernization of the agri-food chain, facilitating access to capital markets for agricultural producers, adapting to climate changes and mitigating their effects on agricultural production, increasing rural employment opportunities, developing agricultural businesses, etc. The data on the subsidy activity were taken from the database of the Agency for Intervention and Payments for Agriculture from the Republic of Moldova, which is responsible for managing the subsidy fund. The results of the study highlight a fairly efficient management of financial means for subsidizing the national agricultural sector.