Name of law a law amending the law on financial management and control in the public sector Name of the Bill a bill amending the law on financial management and control in the public sector adoption 30/11/2011 number/year Official Gazette 98/2011 Decree No 249

On the grounds of art. 98, paragraph 4 of the Constitution of the Republic of Bulgaria

I DECLARE:

To be published in the Official Gazette the law amending the law on financial management and control in the public sector, adopted by the National Assembly of the HLI 30 November 2011.

Issued in Sofia on 6 December 2011.

The President of the Republic: Georgi Parvanov

Stamped with the State seal.

Minister of Justice: Diana Kovatcheva

LAW

amending the law on financial management and control in the public sector (official SG. 21 of 2006; amend., 42/2009 and no. 54 of 2010)

§ 1. A chapter four "a" with art. 20 a-20 k:



"Chapter four" a "

PREVENTIVE FINANCIAL CONTROL

Art. 20. a system of preventive financial control can be identified in the organizations under art. 2, al. 2, t. 7, where the organisation falls within the General Government sector.

Art. 20 (b) (1) system of preventive financial control shall be established by an order of the Minister of finance, which sets financial Quaestor, who will carry out the type and volume of the liabilities and costs that will cover the period of action, liability and other issues in his performance.

(2) Preventive financial control is the control of legality, efficiency, effectiveness and economy and is administered by expression of the financial commitments before Quaestor and performing costs set out by the Minister of finance pursuant to para. 1.

(3) the system of preventive financial control does not exclude the exercise of preventive control and the application of the system of the dual signature in the organizations under art. 20A.

(4) the financial Quaestor reports directly to the Minister of finance.

Art. 20. (1) all documents relating to a commitment and payment of expenditure which it has established the system of preventive financial control shall be signed by the head of the person responsible for the accounting and financial records, the Quaestor.

(2) If a negative opinion on the part of the financial undertaking Quaestor and/or committed it shall draw up a written opinion to the head and to the person responsible for accounting entries, which motivates and shall state the grounds for it.

Art. 20. For the period of establishment of a system of preventive financial control with a monthly financial report to prepares quaestor the Minister of finance. The report shall set out: the checks; where is the commitment or expenditure was made despite the negative opinion of the financial Quaestor; the problems and the causes that give rise to them.

Art. 20. In carrying out the preventive financial control financial Quaestor has the right:

1. free access to accommodation, guides, staff and all of the assets of the Organization in connection with the implementation of the findings with the order of the Minister of finance under art. 20 (b), para. 1;

2. access to all information, including classified according to his level of access to all documents, including electronic, which are stored in the Organization and are necessary for the implementation of the findings with the order of the Minister of finance under art. 20 (b), para. 1;

3. to require the responsible officials, intelligence reports, statements, documents and other information needed in connection with established the order of the Minister of finance under art. 20 (b), para. 1.

Art. 20. In the performance of their duties, the finance is obliged: Quaestor

1. to legitimize the identity document and the order to carry out the preventive financial control;

2. to objectively and accurately reflect the results of the control activities;

3. not to disclose the facts and circumstances which have become known to him or on the occasion of the performance of its functions.

Art. 20. (1) For financial breach can be determined individuals who meet the following conditions:

1. be legally capable;

2. not to have been convicted of a deliberate crime and should not have been denied to the courts of the right to hold office;

3. possess higher education with educational qualification degree "master in economics, law, public administration or an equivalent degree;

4. to have at least 7 years of professional experience in the field of financial management, financial control, auditing or accounting.

(2) financial breach can't be identified persons:

1. that in the past three years, worked in the controlled organisation or participated in the management or have a personal interest in its activities;

2. the spouse or person with whom are unmarried couples, partnerships, Kinsman in a straight line without constraints, and collateral and by marriage – up to the third degree inclusive, or is working in the management of the controlled organisation;

3. who are the members of the management or supervisory bodies of commercial companies or State enterprises.

(3) the circumstances referred to in paragraph 1. 2 authenticate the statement.

(4) the Minister of finance or his authorised representative shall conclude a contract with official financial Quaestor, shall define the tasks, the deadline for their implementation and the amount of remuneration.


(5) remuneration of liquidators appointed financial are paid from the budget of the Ministry of finance.

Art. 20. The system established for preventive financial control does not preclude the application of other forms of control laid down in law or introduced into the organization.

Art. 20. carrying out preventive financial control under this chapter shall not relieve the head of the Organization of its responsibilities under this Act.

Art. 20 HP. The Minister of finance may issue methodological guidelines and instructions on the application of this chapter, which shall be published on the website of the Ministry of finance. "

§ 2. In art. 21 the following amendments and supplements shall be made:

1. a new paragraph. 2:

(2) upon failure to ensure access to and non-submission of documents and information in the cases under art. 20 (e) of the guilty officials be imposed a fine in the amount from 500 to 2000 BGN.

2. The current paragraph. 2 it al. 3 and after the words "under para. 1 "insert" and 2 ".

3. the Previous para. 3 and 4 become Al respectively. 4 and 5.

§ 3. In § 1 of the supplementary provision creates item 9:

"9. The General Government sector is the General Government sector in accordance with the methodology of the ESA 95 in annex a to Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community (OB, L 310/1 of 30 November 1996).

Final provisions

§ 4. In the law of internal audit in the public sector (official SG. 27 of 2006; amend., SG. 64 and 102 in 2006, issue 43, 69, 71 and 110 in 2008, issue 42, 44, 78, 80, 82 and 99 from 2009, 54/2010 and 8/2011) art. 46A is hereby repealed.

§ 5. The law shall enter into force on 1 January 2012.

The law was adopted by 41-Otto National Assembly on 30 November 2011 and is stamped with the official seal of the National Assembly.

President of the National Assembly: Anastas Anastasov

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