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Law No. 9 Of 29 March 1974 * Preventive Financial Control Republished

Original Language Title:  LEGE nr. 9 din 29 martie 1974 ***Republicată privind controlul financiar preventiv

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LEGE no. 9 of 29 March 1974 *** on preventive financial control
ISSUER GREAT NATIONAL ASSEMBLY
Published in OFFICIAL BULLETIN no. 134 134 of 19 December 1977



The republication was done under art. III of Decree of the State Council no. 388 388 of 27 October 1977 ,, published in B. Of. nr. 117 of 16 November 1977, a new numbering was given to the articles and the name "executive committees of the folk councils" was replaced, in cases when the provisions of the law also referred to the communal and city folk councils, with "committees". or executive offices of popular councils. " The continuous development and diversification of the national economy, given the broadening of the powers and powers of the decision-makers on all organizational steps, require rigorous compliance with the law, the introduction of a severe savings regime, combating the decision of waste and achieving greater efficiency in the use of material and money means in all sectors of activity. The working people, carrying out their activity in the socialist units, in their dual capacity as owners of the means of production and producers of material values, answer for the careful management of the patrimony entrusted and the fulfillment their obligations and have the duty to make their contribution to the full and timely realization of all the tasks of the unit in which they work, under the strict observance of the law and of obtaining a maximum efficiency. An important role in achieving these objectives lies with preventive financial control, which must be so organized that it can intervene operatively to prevent shortcomings, before their negative effects occur, be able to identify the causes that generate them and the ways to avoid them. In the exercise of this control, tasks of great responsibility lie with the heads of the department with financial-accounting powers, respectively the chief accountant, who together with the other members of the collective management body must ensure compliance with financial discipline and the most economical use of material and money means. The head of the department with financial-accounting powers, namely the chief accounting officer, must act decisively in the direction of compliance with the legal norms and obtaining a maximum efficiency in the decision-making process. In order to improve and improve preventive financial control and increase its efficiency, the Great National Assembly of the Socialist Republic of Romania adopts this law. + Chapter 1 General provisions + Article 1 In the Socialist Republic Romania preventive financial control is designed to contribute to the maximum use of material and money resources, to strengthen the order in the mining of funds and to increase the liability of all decision from socialist units in hiring and performing expenses. Ministers, heads of the other central bodies stood, chairmen of the executive boards or executive offices, CEOs and directors of power plants, enterprises, state institutions, other management and Labor collectives have the obligation to ensure the most economical management of material and money means and to comply with the legal provisions governing their constitution and use, defending in this way the integrity of the public property. All those who employ, administer or mince material and money means bear the full responsibility for their rational use, with maximum efficiency. + Article 2 The preventive financial control is organized in a unitary manner on all the organizational steps of the state socialist units, is exercised within the financial-accounting department and follows the strict observance of the law in the use of funds in compliance with the provisions of the plan, the identification and elimination of expenses that are not necessary, timely and economical, the pre-occurrence of any form of waste. This control is also organized at the Ministry of Finance and banks, in order to determine the rational use of funds in socialist units, to prevent illegal and non-economic expenses of funds. + Article 3 In carrying out their duties, the bodies responsible for the exercise of preventive financial control have the obligation to intervene operatively and decisively to prevent the shortcomings from the activity of the socialist units, before the their negative effects, identifying the causes that generate them and their ways to avoid them. By exercising this control in the socialist units will be stopped-before performing-all operations that are not legal, necessary, timely or economical, in the employment and payment phase, respectively collection, as the case may be. The head of the department with financial-accounting powers, namely the chief accounting officer, as a specialized body, also responds within the collective management bodies of compliance with the legal norms in his field of activity and has the obligation to act firmly to achieve maximum efficiency, before decision-making. Operations subject to preventive financial control cannot be carried out without the signature of the head of the financial-accounting department, respectively to the chief accounting officer, under the conditions of this law. + Article 4 They are subject to preventive financial control, under the conditions of this law, the operations from which they derive rights or patrimonial obligations for a socialist unit to another socialist unit, or to other legal persons or to persons physical, as well as the operations provided in art. 18 and 19, which is carried out by the Ministry of Finance and banks. + Article 5 The document by which the management of the socialist unit assumes an obligation of a patrimonial character, in the name and at the expense of the unit it represents, constitutes the act of employment of that operation. The document by which the management of the socialist unit has the extinguishment by payment or in any other way of an obligation assumed, on the basis of legal justifications drawn up, represents the act of carrying out the expenditure or operation in question. + Article 6 Preventive financial control shall be exercised by persons empowered to carry out the verification of operations and the targeting of documents in which they are recorded. The documents shall be presented at the preventive financial control by the compartment in whose service obligations are drawn up or in which the operations take place and must include elements showing the legality, necessity, the opportunity and the economy of using material and money. + Article 7 The heads of the specialized departments, as well as the other persons within the socialist units who draw up or who participate in the preparation of the documents for the operations subject to preventive financial control, shall respond to legality, necessity, opportunity, economy and their reality. + Article 8 Ministers, heads of the other central state bodies, chairmen of the executive boards or executive offices, CEOs and directors of central, enterprise and state institutions are required to establish by the organization and functioning regulations that it elaborates, according to the law, the duties and responsibilities of each person within the socialist units who sign, draw up or participate in the preparation of documents for operations subject to preventive financial control as well as those exercising this control. + Article 9 Operations subject to preventive financial control shall not be approved and executed if such control has not been carried out in advance. Documents containing operations subject to preventive financial control for which the visa was not granted by the persons empowered to exercise this control and the approval of the competent bodies has not been approved, shall not be registered. in accounting, but will be distinctly highlighted. + Article 10 Preventive financial control cannot be exercised by persons who by the nature of their work participate in the act or operation subject to this control. Persons to whom, according to the legal provisions, they cannot be entrusted with the management of material and monetary values, or for which it was established by final court decision that they did not justify the lawful interest of some goods or values, they may not be entrusted with the exercise of preventive financial control. For dispersed units and subunits, without their own compartment or financial-accounting organs-sectors, working points, state institutions with lower activity and others of this kind-, as well as for specific situations, control Preventive financial may also be exercised by persons who by the nature of their work participate in the act or operation subject to preventive financial control, on the basis of the approval of the management of the + Article 11 Operations regarding the movement of material values within the socialist unit shall be made on their own responsibility of the heads of the compartments or their substitutes, in which the respective operations take place. By signing documents for these operations, the heads of the compartments or their replacements confirm the legality, necessity, reality and their economy. The heads of the financial-accounting compartments, respectively the chief accountants, have the right to verify on a case-by-case basis the operations carried out according to this + Chapter 2 Preventive financial control at enterprises, plants, state institutions, ministries, other central state bodies, and executive committees or offices of popular councils + Article 12 Preventive financial control in enterprises, plants, state institutions, ministries, other central state bodies and executive committees or offices of the folk councils shall be exercised, as the case may be, by the head of the financial-accounting or by the chief accounting officer. The leaders of the socialist units, depending on the volume and complexity of the operations, have the right to approve, at the proposal of the heads of the compartments with financial-accounting powers, respectively the chief accountants, that the exercise of Preventive financial to be made by other persons with financial-accounting duties within the unit, empowered to perform this task in addition to the other duties of service or exclusively. + Article 13 The heads of the compartments with financial and accounting powers, respectively the chief accountants, in the exercise of preventive financial control and the other duties on the organization and conduct of the financial activity, in accordance with the legal provisions, obligations in relations with the state, to socialist units, to other legal entities and individuals and to the performance of their duties to ensure the preservation of the integrity of the property obstesc. They participate in the actions taken within the unit, aiming to increase the efficiency of economic and social activity, respond and engage the unit by their signature together with the heads of the units in all patrimonial operations and bring to fruition the other tasks provided by law. + Article 14 It must be subject to preventive financial control at enterprises, plants, state institutions, ministries, other central state bodies and executive committees or offices of popular councils: a) the conclusion of contracts and internal orders for supply and sale, of foreign trade contracts, as well as of works contracts and service supplies; b) the proceeds representing the value of the products delivered, the services rendered and the executed works and other rights of the unit to natural or legal persons, apart from some receipts from the population for which the ministries and the others State central bodies will determine that they are subject to further control; c) payment, in lei and foreign currency, on technical-material supply, execution of works and services; d) payment of the amounts for the work performed and other rights due to persons employed, in compliance with the legal norms, as well as the classification in the indicators of the work plan and the retribution of work, in compliance with the uniform norms of structure; e) requests for bank credits and applications for opening of financing and settlement of investments; f) the passage on account of expenses or financial results, or on account of funds, according to the legal provisions, losses, damages caused by calamities or other damages to socialist units, which did not occur with guilt; g) hiring and making payments from approved budget appropriations, as well as from any other legal means constituted at the disposal of the establishment; h) distribution on subordinate units and on activities of funds approved by the state budget and open budget appropriations; i) transfers of budget appropriations; j) unlocking certain amounts of the remaining budget appropriations at the end of the first, second and third quarters; k) establishing, according to the legal provisions, the level of prices and tariffs proposed by documentation; l) transfers of fixed funds. At ministries, the other central state bodies and the executive boards or executive offices of the popular councils shall be subject to preventive financial control and the provisions or rules developed by them for subordinate units, when by the measures in question are committed to expenditure. + Article 15 The documents relating to the operations from which the rights or patrimonial obligations arising from the preventive financial control are derived will be accompanied by the corresponding supporting documents and signed in advance by the head of the compartment of speciality in which the operation is to be carried out. By signing these documents the leaders of the specialized compartments assume responsibility in relation to the legality, necessity, opportunity, economy and reality of the operations. If the legal provisions provide for the approval of the operations by the jurisconsult, the respective documents will be subject to preventive financial control together with its opinion. The bodies responsible for the exercise of preventive financial control will request the opinion of the jurisconsult whenever they consider that the needs require it. + Article 16 Persons exercising preventive financial control have the obligation to refuse motivated, in writing, to target documents if the operations are not legal, necessary, timely and economical, after having previously noticed and analyzed these cases with head of unit If persons exercising preventive financial control on the basis of power of attorney do not agree with the conduct of the operations subject to control, the refusal of visa shall be given by the head of the department with attributions financial-accounting, respectively by the chief accounting officer, after considering these cases with the head of the unit. + Article 17 If the preventive financial control visa has been refused in the employment or payment phase, as the case may be, the head of the unit may order, in writing, on his own responsibility, to carry out the operation in question. In these cases it will be done so: a) when the refusal is given in the phase of employment of the operation, the head of the compartment with financial-accounting powers, respectively the chief accounting officer, is obliged to collect within 2 days, in writing: -on the head of the superior hierarchical organ and state financial territorial inspections of the Ministry of Finance, if the refusal occurred at enterprises, plants, committees or executive offices of the folk councils, except those county or city of Bucharest, or state institutions, other than central state bodies. The head of the superior hierarchical body, on the basis of the complaints received, has the obligation that no later than 15 days to investigate the reported ones and to take the measures provided by the legal provisions, -The Ministry of Finance, if the refusal occurred at the executive committees of the county folk councils or Bucharest municipality, which is obliged within 15 days to investigate the reported ones and to take the measures provided by the provisions legal; -Superior Court of Financial Control, if the refusal occurred at ministries or other central state bodies. On the basis of the complaints received the Superior Court of Financial Control, in no more than 15 days, will investigate the reported ones and take the measures provided by the legal provisions; b) when the refusal is given in the payment phase, the documents shall be submitted to the banking unit or to the department that executes the operation, signed by the head of the establishment concerned and with the mention of the visa refusal. In these situations, the head of the department with financial-accounting powers, namely the chief accounting officer, is obliged to collect within 2 days, in writing, the organs provided in lett. a) above, as the case may be. The banking units will honor the respective payment documents after carrying out their checks as a task according to the legal norms. + Chapter 3 Preventive financial control exercised by the Ministry of Finance and banks + Article 18 The Ministry of Finance exercises preventive financial control over the operations regarding the granting of funds from the budget, the request for transfers of budgetary credits, as well as on other similar operations of a financial nature that it performs in carrying out the tasks set out in its law on organisation and operation and in the Finance Act Corresponding duties shall be assigned to the financial administrations, as well as to the other financial-accounting bodies of the executive committees or offices of the popular councils, for local budgets. + Article 19 The National Bank of the Socialist Republic of Romania, the Bank for Agriculture and Food Industry, the Investment Bank and the Romanian Foreign Trade Bank ensure, at the central level and at the level of subordinated territorial units, the exercise of control Preventive financial assistance on credit operations, financing and payments, in lei and in foreign currency, on production activity, movement of goods, investments, foreign trade and other economic and social actions, under the conditions established by the rules Legal. + Article 20 The Minister of Finance, the Governor of the National Bank of the Socialist Republic of Romania and the presidents of the specialized banks, each for the institution and subordinate units, establish, within their methodological norms, how to exercise control Preventive financial control over operations subject to control. For the financial administrations and other financial and accounting bodies of the executive committees or offices of the popular councils, the operations subject to preventive financial control and the powers to be granted to persons exercising this control is established within the methodological norms developed by the Ministry of Finance. + Article 21 The Ministry of Finance, the banks ' plants, as well as the territorial units subordinated to them, in carrying out the tasks of preventive financial control, have the obligation that, under the conditions 20, not to execute those operations that are not legal or are not effective. + Article 22 The financial administrations and other financial and accounting bodies of the executive committees or offices of the popular councils have the obligation to refuse to motivate, in writing, to target documents, if the operations are not legal or are not effective. If the preventive financial control visa has been refused, the chairman of the committee or the executive office of the popular council may, on his own responsibility, order the operation in question in writing. In this case, it will proceed as follows: a) the financial-accounting bodies of the executive committees or offices of the communal, city, municipal and sectors of the city of Bucharest are obliged to collect, in writing, within 2 days, the president the executive committee, of the upper hierarchical administrative-territorial unit, which has the obligation to investigate and take appropriate measures within 15 days; b) the county financial administrations and the city of Bucharest have the obligation to collect in writing, within 2 days, the Ministry of Finance, which will investigate and take appropriate measures within 15 days. + Chapter 4 Powers of the Superior Court of Financial Control on Preventive Financial Control + Article 23 The Superior Court of Financial Control directs and coordinates the preventive financial control, ensuring the unity of conception, method and organization of it on all the organizational steps of the socialist units. + Article 24 The Superior Court of Financial Control exercises, through its control bodies, ministries and other central state bodies, the preventive financial control over the legality and efficiency of the employment and expenses from the funds administered by these organs. Ministries and other central state bodies, to which the Superior Court of Financial Control exercises the preventive financial control, the funds and their value limits, and the operations on which this control is carried out, shall be establish by the court, according to its organization law. + Article 25 The documents regarding the operations subject to the preventive financial control of the bodies of the Superior Court of Financial Control shall be presented to them signed by the head of the department with financial-accounting powers and approved by those in law, with the exception of the operations approved by the ministers and heads of the other central state bodies, for which the documents are subject to the preventive financial control of the bodies of the court before their approval. + Article 26 The organs of the Higher Court of Financial Control exercising preventive financial control at ministries and other central state bodies have the obligation to refuse motivated, in writing, with the consent of the executive office of the court council, the targeting of documents if the operations are not legal or are not effective. In this situation the operations cannot be executed. In the case of refusal of visa, the minister or head of the central state body can address the Council of Ministers, who will decide on the performance of the operation, notifying the court about it. The Superior Court of Financial Control will inform the State Council of the situations in which the operations were carried out on the basis of the provision of the Council of Ministers. + Article 27 The Superior Court of Financial Control can exercise through its own bodies, at some plants, enterprises, state institutions and executive committees of the county folk councils and the city of Bucharest, preventive financial control over the legality and efficiency of the employment and expenses of the funds to be administered by these units. With the prior consent of the Ministry of Finance and banks, the Superior Court of Financial Control, for special cases, may temporarily empower their organs to exercise preventive financial control. The units to which the Superior Court of Financial Control exercises preventive financial control, according to the provisions of the preceding paragraph, the funds and their value limits, as well as the operations on which the control is carried out, shall be established by yard, depending on their volume and importance, on the shortcomings and deviations reported. + Article 28 Documents on operations subject to preventive financial control of the own bodies of the Superior Court of Financial Control, as well as of those empowered by the court, at the plants, enterprises, state institutions and executive committees of The county folk councils and the city of Bucharest, are presented to them signed by the head of the department with financial-accounting powers and approved by those in law. The documents for the operations approved by the presidents of the executive committees of the county folk councils and the city of Bucharest shall be subject to the preventive financial control of the court before their approval. + Article 29 The own bodies of the Superior Court of Financial Control, as well as those empowered by the court, which exercise preventive financial control at the plants, enterprises and state institutions, have the obligation to refuse motivated, in writing, to documents if the operations are not legal or are not effective. In this situation the operations cannot be executed. If the head of the plant, enterprise or state institution does not agree with the visa refusal, it shall be addressed to the ministry or to the higher hierarchical body, applying the provisions of art. 26 26 para. 2 2 and 3 correspondingly. + Article 30 The own bodies of the Superior Court of Financial Control, as well as those empowered by the court, which exercise preventive financial control at the executive committees of the county folk councils and the city of Bucharest, have the obligation to Refused, in writing, with the consent of the executive office of the court council, to document the documents if the operations are not legal or are not effective. In this situation the operations cannot be executed. In the case of refusal of visa, the provisions of art. 26 26 para. 2 2 and 3. + Article 31 The Superior Court of Financial Control elaborates methodological norms * unit on the conduct of preventive financial control activity. The guidance and verification of the preventive financial control activity shall be ensured by the Superior Court of Control Financial, Ministry of Finance, banks and internal financial control bodies, as the case may be. The Superior Court of Financial Control and the Ministry of Finance, together with the ministries and other central bodies and executive committees of the county folk councils and the city of Bucharest, will ensure the regular training and verification of professional knowledge of those empowered to exercise preventive financial control according to the provisions of this law. Note *) The methodological norms were published in the Official Bulletin of the Socialist Republic of Romania, Part I, no. 53 53 of 5 April 1974. + Chapter 5 Obligations, liabilities and sanctions + Article 32 Ministers, heads of other central state bodies, chairmen of committees or executive offices of popular councils and heads of subordinated socialist units shall be obliged to: a) to organize and verify the exercise of preventive financial control at its own and subordinate units, so that it is carried out under the conditions established by this law; b) establish, according to the present law, by order or decisions, the persons exercising the preventive financial control, the operations and the documents they must verify; c) to take, according to the law, measures to make available the necessary legislation to exercise preventive financial control and its knowledge by the subordinate personnel in charge of carrying out the control; d) to submit to the debate, within the collective management body, with the analysis of the economic-financial results on the basis of the balance sheet, and the preventive financial control activity, establishing the necessary measures to improve this activity. + Article 33 The classification and dismissal of the heads of the directorates with financial-accounting powers, of the chief accountants, of the other persons who conduct financial-accounting activities, as well as of the directors of the financial administrations, shall be made, according to the legal norms, with the 1. Ministry of Finance, for: a) the heads of the directorates with financial-accounting powers from ministries, departments, other central state bodies, the Central Union of Craft Cooperatives, the Central Union of Consumer Cooperatives, as well as from central organizations obstesti. At the ministries, departments and other central bodies to which the management of the financial-accounting activity is fulfilled by persons having a function other than that of director, the Ministry of Finance together with the ministry or central body respectively shall determine the function for which the agreement is given; b) directors of the county financial administrations and the city of Bucharest; c) chief accounting officers from central and assimilated units, from county unions and Bucharest municipality of handicraft cooperatives and consumer cooperatives; a) the chief accountants of the state, special and special sector enterprises. 2. State financial territorial inspections, for: a) chief accountants and other persons who conduct the financial and accounting activity of enterprises, state institutions and other units with legal personality subordinated directly to ministries and other central bodies; b) chief accountants and other persons who lead the financial and accounting activity of enterprises, state institutions and other units with legal personality subordinated to the plants and units assimilated to them, to the county unions and to the Bucharest municipality of the handicraft cooperatives and the consumer cooperatives or the central public organizations. 3. Financial administrations, for: a) chief accountants and other persons who lead the financial-accounting activity in their own apparatus and local specialized bodies of the executive committees of the county folk councils and of the city of Bucharest; b) chief accountants and other persons who run the financial and accounting activity of enterprises, state institutions and other units with legal personality, local subordination; c) the heads of the municipal financial districts and the sectors of Bucharest and their chief accountants; d) the heads of the city financial services and the chief accountants of these services; e) accountants from the communal folk councils. For the exercise of the powers provided by law in the financial-accounting field, the persons referred to 1, 2 and 3 of this article will receive, at the appointment, from the Minister of Finance and the Minister or the Head of the Central Body or the Chairman of the Executive Committee of the County People's Council or of the Municipality Bucharest subordinated to the unit in which it is to carry out its activity, a written power of attorney. + Article 34 The classification and dismissal of the chief accountants and other persons who lead the financial-accounting activity in the economic and budgetary units belonging to the Ministry of National Defence and the Ministry of Interior will be done with the agreement of the chief the financial-accounting department of that ministry. + Article 35 The classification and dismissal of the chief accountants from the agricultural production cooperatives and the intercooperative economic associations will be made with the agreement of the general Directorate for Agriculture and Food Industry, as well as the branch The Bank for Agriculture and Food Industry in that county. + Article 36 The classification and release from office of the chief accounting officers of factories, plants, holdings, wards, yards and other units without legal personality will be made on the proposal of the chief accountants of enterprises, plants or units with legal personality in which the units operate without legal personality. The Ministry of Finance together with the ministries, the other central bodies and the executive committees of the county folk councils and the city of Bucharest will establish the units without legal personality to which the classification and release from office of the chief accountants will be made with the agreement of the state financial territorial inspections, under the conditions provided in art. 33 33 and art. 38. + Article 37 At state institutions whose leaders have the status of tertiary authorising officers, to which there is only one accountant framed with reduced or repaid work hours on the basis of fixed indemnity, framing and dismissal of the accountant will be made on the proposal of the head of the financial-accounting department of the higher hierarchical organ. + Article 38 The request for obtaining the agreement shall be submitted to the competent bodies to give their consent by those who, according to the law, have the quality to fit the person for whom the agreement is requested The request will be accompanied by the staff reference, which will also include the appreciation on the work carried out and the professional training of the person concerned, and the extract on his criminal record. The competent bodies will give their consent no later than 15 days after receipt of the application, after the persons concerned will be examined by a commission in terms of the results obtained in the activity and the level of professional training. The committee includes delegates of the competent bodies to give their consent and of the requesting ones. Competent bodies to give their consent, when they find that the activity of persons who conduct financial-accounting activities is not carried out under satisfactory conditions and in accordance with the legal provisions, they are entitled to withdraw the given agreement to their framing. The withdrawal of the agreement attracts the change from office of those persons and the termination of the power + Article 39 In the absence of heads of directorates with financial-accounting powers, chief accountants, other persons who conduct financial-accounting activities, as well as directors of financial administrations, all their duties shall be exercised by to the rightful replacement or, in the absence thereof, to the specialized person designated by the collective management body of the unit, at the proposal of the head of the compartment with financial-accounting powers. + Article 40 Ministers, heads of the other central state bodies, chairmen of the executive boards or executive offices, directors-general and directors of central, enterprise and state institutions, who do not ensure the organization and the proper exercise of preventive financial control or violates in any other way the provisions of this law, respond, according to the legal, civil, material, disciplinary, administrative or criminal norms, as the case may be. + Article 41 The heads of the compartments with financial and accounting powers, respectively the chief accountants, as specialized bodies, who employ the units by their signature with their leaders, respond to civil, material, disciplinary, administrative or criminal, as the case may be, of the legality of the patrimonial operations in financial terms. The same liability lies with the other persons within the socialist units who do not exercise properly the preventive financial control or who violate in any other way the provisions of this law. + Article 42 Conduct or approval of an operation subject to preventive financial control, without having previously submitted the respective documents to the body empowered to exercise this control, as well as the targeting for financial control Preventive documents containing operations that violate the regulations in force, constitute a crime and are punishable by a fine of 2,000 to 10,000 lei. + Article 43 It constitutes contravention and is sanctioned with a fine of 1,000 to 5,000 lei: a) the preparation and presentation to the preventive financial control of documents in which operations are recorded without legal basis; b) the recording in accounting of documents on operations that, according to this law, are subject to preventive financial control, without them carrying a visa for the control of persons in law and the approval of the competent bodies; c) targeting for preventive financial control at fault, of documents containing operations that violate the regulations in force; d) refusal of the preventive financial control visa for legal operations; e) non-issuance of administrative acts provided in art. 32 lit. b); f) non-compliance of the competent bodies by the head of the department with financial-accounting powers, respectively the chief accounting officer, in the cases provided in art. 17 17 and 22 of this law; g) the signing by the heads of the compartments or their replacements of the documents on the movement of material values within the socialist organization by violating the legal provisions. The contraventions are found and the sanctions apply by persons exercising financial control or banking control, each within the framework of their duties, according to the legal provisions regarding the finding and application sanctions for contraventions to financial discipline. The contravention provided in lett. a) it is found and the sanction can be applied to those who are guilty of their enjoyment and by the head of the compartment with financial-accounting powers, respectively by the chief accounting officer in the unit. As regards the contraventions found and the sanctions applied by the staff with control powers of the Superior Court of Financial Control, the complaints are addressed to the court and resolved by its college of jurisdiction, the decisions given in question are final and enforceable. As regards the contravention provided in lett. e) of this article, enjoyed by the principal authorising officers of the republican budget who are members of the Council of Ministers, the other leaders of the central state bodies elected by the Grand National Assembly, as well as by the authorising officers The main credits of the county budgets and the city of Bucharest, the finding is made by the body of the Superior Court of Financial Control, and the sanction is applied by the president of the court. In so far as this law does not have, the contraventions provided in this article are applicable to the provisions of Law no. 32/1968 on establishing and sanctioning contraventions. + Article 44 If the facts provided in art. 43 were enjoyed in such conditions, incit, according to the criminal law, constitutes crimes, the competent prosecution body will be notified. + Article 45 The Superior Court of Financial Control is entitled to recommend the removal from office of heads of socialist units and persons charged with the exercise of preventive financial control guilty of serious misconduct in the organization and carrying out this control, with the exception of those who hold effective positions, those appointed by the President of the Socialist Republic of Romania, the State Council or the Council of Ministers. This measure is to be brought to fruition by the bodies in law, under the conditions provided by law. + Chapter 6 Transitional and final provisions + Article 46 It is recommended that cooperative central organizations and other central public organizations establish, in consultation with the Superior Court of Financial Control, appropriate regulations on the organization and functioning of control preventive financial control over the operations from which rights or patrimonial obligations derive. + Article 47 This law shall enter into force 60 days from the date of publication in the Official Bulletin of the Socialist Republic of Romania. The same date shall be repealed: --subparagraph 3 of art. 8 8 and art. 10 10-15 including from Law no. 5/1970 on the management of material and monetary means, the organization and functioning of financial control, published in the Official Bulletin of the Socialist Republic of Romania, Part I, no. 80 80 of 10 July 1970; --section 20 and 21 of art. 1, modifying accordingly lit. c) of art. 2, of H.C.M. no. 68/1970 for the establishment and sanctioning of contraventions to the legal norms on financial discipline, taxes, fees and insurance premiums through the effect of the law, as amended, republished in the Official Bulletin of the Socialist Republic Romania, Part I, no. 13 13 of 1 February 1972; --art. 1 1-7 and Annex no. 1 1 of H.C.M. no. 1047/1970 encompassing measures for enforcement Law no. 5/1970 on the management of material and monetary means, the organization and functioning of financial control, as amended, republished in the Official Bulletin of the Socialist Republic of Romania, Part I, no. 13 13 of 1 February 1972; --as well as any other provisions to the contrary. NOTE: According to art. II of the State Council Decree no. 388/1977 , The Ministry of Finance together with the ministries, the other central bodies and the executive committees of the county folk councils and the city of Bucharest will take measures to ensure, within 12 months from the date of adoption of the decree above-mentioned, the professional examination of all persons who conduct financial-accounting activities. The Ministry of Finance, state financial territorial inspections, financial administrations and other competent bodies, as the case may be, will give their consent to the maintenance of persons referred to in the previous paragraph in relation to the results examination. With the agreement, the persons referred to in art. 33 33 section 1, 2 and 3 of the law will also receive the written power to exercise the powers provided by law in the financial-accounting field. -----------------