Law No. 9 of 29 March 1974 * preventive financial control Republished ISSUING NATIONAL ASSEMBLY and published in OFFICIAL GAZETTE No. 134 of 19 December 1977 Republication was made pursuant to article 4. III of the Council of State Decree No. 388 of 27 October 1977, published in b. Of. Nr. 117 of 16 November 1977, was given a new numbered items and replaced the name "executive committees of Councils" in cases when provisions of law related to the communal and popular councils and municipal committees or offices with "executive councils".
Development and diversification of the national economy, according to the competences and duties to hold decision-making frameworks on all organizational steps, require compliance with the stringent law, placing a severe regimen of savings, combating waste lover family and getting a more efficient use of materials and money in all sectors of activity.
People work, desfasurindu in Socialist units, in their dual capacity as owners of the means of production and material values, producers are responsible for the management of the heritage entrusted to and fulfilment of obligations and have a duty to bring their contribution to the achievement of full and timely all the tasks of the unit in which they work, in conditions of strict respect for the law and obtain a maximum effective.
An important role in achieving these objectives rests with the preventive financial control, which must be organized in such a manner as to be able to intervene operatively for retention of some shortcomings, before it produces negative effects thereof, be as far as identifying causes they generate and ways to avoid them.
In exercise of this control, tasks of great responsibility incumbent upon drivers ' compartment with financial and accounting tasks, respectively the Chief Accounting Officer, who along with other members of the collective leadership body should ensure compliance with financial discipline and more economical use of material assets and money.
The driver compartment with financial accounting officer, respectively, to act decisively in the direction of compliance with legal norms and to obtain a maximum effective decision making in the process.
For improving and perfecting the preventive financial control and the increase in its efficiency, the National Assembly of the Socialist Republic of Romania adopts this law.
Chapter 1 General provisions Article 1 In the Socialist Republic of Romania the preventive financial control is designed to use with maximum efficiency of material resources and money to strengthen law and order in minuirea funds and increased accountability of all makers of engaging and the establishments carrying out the Socialist spending.
Ministers, heads of other central bodies, State Chairmen of committees or executive offices of the popular councils, Directors-General and directors of Central State institutions, enterprises, and other frames heightens ensure more economical management of money and material assets and comply with the laws governing the establishment and their use in this manner, protecting the integrity of the public property.
Everyone who hires, manages or minuiesc material resources and money carries the full responsibility for their rational use, with maximum efficiency.
Article 2 the preventive financial control is organized uniformly on all rungs of the organizational units of the Socialist state, shall be exercised within the framework of financial accounting compartment and strict observance of the law follows the use of funds in accordance with the provisions of the plan, identifying and eliminating expenses that are not necessary, timely and economic, retention of any form of waste. This control is organized and at the Finance Ministry and banks, in order to determine the rational use of funds in non-spending Socialist, prevention and neeconomicoase of funds.
Article 3 In the performance of their agencies charged with preventive financial control are obliged to intervene operatively and in manner determined for retention of shortcomings in the work of Socialist units before they produce negative effects, it generates identificind causes and ways to avoid them.
By exercising this control in Socialist units will be stopped-before carrying out all the operations which are not required by law, timely or economic, employment and the payment of revenue, respectively, as appropriate.
The driver compartment with financial accounting officer, respectively, as a body, and in the bodies of collective leadership of legal standards in its field of activity and has an obligation to act firmly to achieve maximum effective before making decisions.
Operations subject to preventive financial control cannot be carried out without the driver's compartment signature financial accounting Chief Accounting Officer, respectively, under the present law.
Article 4 are subject to preventive financial control, under the present law, the operations of which derive economic rights or obligations for a Socialist Unity front of Socialist Unity, compared with other legal persons or natural persons, as well as the operations referred to in article 1. 18 and 19, shall be carried out by the Finance Ministry and banks.
Article 5 the document through which the leadership of the Socialist Unity assumes an obligation with a patrimonial character in the name and on behalf of the unit, constitute the Act of engagement of that operation.
Document management features through Socialist Unity or extinguish in any way of an obligation assumed, based on evidence legally drawn up, represents the Act of making the expenditure or the operation in question.
Article 6 preventive financial control shall be exercised by persons specifically authorized to carry out the verification operations and endorsing documents in which they are recorded.
Documents shall be submitted to preventive financial control of the compartment in which the service obligations of their elaboration or enter the operations and must include the elements indicating the legality, necessity, desirability and profitability of the use of money and material assets.
Article 7 specialized compartments, Leaders as well as others within the Socialist units shall draw up or participate in the preparation of documents for what operations are subject to the preventive financial control, are responsible for the legality, necessity, desirability, profitability and their reality.
Article 8 Ministers, heads of other central organs of State executive offices or committees Chairmen of the popular councils, Directors-General and directors of Central State-owned enterprises and institutions are required to establish through regulations and operation developed according to the law, the tasks and responsibilities incumbent upon every person within the Socialist units shall sign, shall draw up or participating in the preparation of documents for EC operations are subject to the preventive financial control as well as those who exercise this control.
Article 9 shall be subjected to control what Operations financial preventively cannot be approved and executed if the advance has not been fully carried out this control over them.
The documents that comprise the operations subject to the preventive financial control for which the visa was granted by the persons who are empowered to exercise this control and gave approval to the competent organs, shall not be recorded in the accounts, but will be highlighted as distinct.
Article 10 the preventive financial control cannot be exercised by persons who by reason of their work or take part in the operation of this Act is subject to inspection.
The persons to whom, according to the legal provisions, they cannot be trusted with the management of money and material values, or for which it has been established by final court decision that they are not justified to dobindirea bid of goods or values, they cannot be trusted with the preventive financial control.
For units and subunits dispersed without own compartment or financial and accounting bodies-fields, State institutions with lower activity and others of this kind, as well as for specific situations, preventive financial control can be exercised by people who by nature of their work participate in the Act or the financial supervision of the preventive operation, on the basis of approval by the hierarchically superior unit leadership.
Article 11 concerning the movement's operations within the material values of Socialist Unity to make solemn the heads compartment or inlocuitorilor, in which they place their respective operations. By signing the documents for these operations, heads compartments or their substitutes confirm the legality, necessity, reality and their profitability.
Leaders financial compartments, respectively, entitled the accountants to verify on a case by case basis operations carried out according to this article.
Chapter 2 the preventive financial control at the enterprises, institutions, State ministries, other central organs of State executive offices and committees or councils popular Article 12 preventive financial control in State-owned enterprises, the central State institutions, ministries, other central organs of State executive committees or offices of the popular councils are pursued, where appropriate, by the head compartment with duties or accounts by the accounting officer.
Managements Socialist units depending on the volume and complexity of the operations, have the right to approve, on the proposal of the directors with compartments financial accountants, respectively, as the preventive financial control to be done and other individuals with financial and accounting duties within the unit, empowered to fulfil this task in addition to other duties or service exclusively.
Article 13 Leaders with compartments accounts, i.e. accountants, in exercising preventive financial control and other duties with regard to the Organization and conduct of financial activity, shall be responsible for carrying out, in accordance with the provisions laid down by law, to comply with obligations in relations with the State, the Socialist, by other legal persons and natural persons and fulfilling their obligations in order to ensure the preservation of the integrity of public property. They participate in actions undertaken within the framework of unity, purpose of increasing the effectiveness of economic and social activity, responsible and committed through their signature drive next to the heads of units in all economic operations and bring to fruition and other tasks stipulated by the law.
Article 14 shall be subject to compulsory preventive financial control at the enterprises, institutions, State ministries, other central organs of State executive committees or offices of the popular councils: a) the conclusion of contracts and purchase orders for procurement and distribution, foreign trade contracts, and contracts for the execution of works and provision of services;
b) receipts, which represent the counterpart of delivered products, services and works performed and other rights of unity against natural or legal persons, except some proceeds from the population for which the ministries and other central organs of State will require that they be subject to subsequent verification;
c) payment in MDL and foreign currency, related material and technical supply, execution of works and provision of services;
d) sums for labour and other rights due to persons placed in employment, with due regard for legal norms, as well as employment indicators employment plan and staffing, payroll, with uniform standards;
e) Bank loan requests and requests for opening and settlement funding investments;
f) switching on account of expenditure or financial results, or on behalf of the funds, according to legal provisions, losses, damage to deal with calamities or other damage to the units who were not Socialist occurred with guilt;
g) hiring and payments from budgetary appropriations have been approved, as well as from any other legally available means;
h) distribution of subordinate units and on the activities of the funds approved by the budget and budgetary allocations open;
I virările the budgetary credits);
j) unlocking the amounts from the remaining unused budgetary appropriations at the end of quarters I, II and III;
k) establishment, in accordance with the legal provisions, the level of prices and tariffs proposed by documentation;
l) fixed credit transfers.
The ministries, other central organs of State executive offices from committees or councils are subject to popular financial control and preventive measures provided these rules developed by the times for the subordinated units, when through these measures is committed making expenses.
Article 15 documents relating to operations in which derive economic rights or obligations shall be produced at what financial control preventive will be accompanied by appropriate supporting documents and signed in advance by the head of the specialized compartment within which to perform the operation.
By signing these documents heads of specialized compartments assumes responsibility in relation to the legality, necessity, desirability, profitability and the reality of operations.
Where laws provide for endorsement by the cashier operations, these documents will be submitted to preventive financial control together with its opinion.
Agencies charged with preventive financial control will request the opinion of the jurisconsultului whenever it deems needs require it.
Article 16 financial controlling persons have the obligation to refuse pre-emptive motivated in writing if the documents endorsing no operations are lawful, necessary, timely and economic, having previously referred to it and analyzed these cases with the leader of the unit.
In a situation in which people who exercise financial control-based preventive power of attorney are not agree with making operations under scrutiny, the refusal of the visa is given by the head compartment with financial and accounting duties, respectively, by the accounting officer, after having reviewed these cases with the leader of the unit.
Article 17 where it was refused a visa by the preventive financial control in the phase of hiring or paying, if applicable, the head of the unit may order, in writing, on their own authority, to carry out the operation in question. In these cases it will proceed as follows: a) when given the refusal of operation, the driver compartment with financial accounting officer, respectively, is obliged to încunoştiinţeze within 2 days, in writing: — the leader of the hierarchically superior body of the territorial and State financial inspections of Ministry of finance, if the refusal occurred at businesses, offices, central executive committees of councils or popular with the exception of the county or municipality of Bucharest, or the institutions of the State, other than central State organs. Leader of the hierarchically superior body, on the basis of the information received, obliged as within 15 days to investigate and to take the measures provided for in the laws, încunoştinţînd the bodies of the Ministry of finance;
-Ministry of finance, if the refusal occurred at the popular executive committees of councils or district of Bucharest, which is required within 15 days to investigate the reported and to take the measures provided for by the provisions laid down by law;
-Superior Court of financial Control, if the refusal occurred at ministries or other central organs of State. On the basis of superior court appeals received financial Control within 15 days, will investigate the reported and will take measures provided for by the provisions laid down by law;
b) when given the refusal of payment documents shall be submitted to the Bank or to the engine that performs the operation, signed by the head of the unit concerned and with the refusal of the visa. In these situations, the driver compartment with financial accounting officer, respectively, is obliged to încunoştiinţeze within 2 days, in writing, to the bodies referred to in a) above, as appropriate. Banking units will honor those documents after payment carrying out checks on them the burden according to legal norms.
Chapter 3 preventive financial control exercised by the Ministry of finance and Ministry of finance Article 18 banks exercise preventive financial control over operations regarding the granting of funds to the budget, the application of budgetary credits, virari and other similar financial operations they carry out the duties provided for in the law on the organisation and operation of the law and finance.
The corresponding powers devolved administrations, as well as other financial organs of the executive committees of councils or offices, for local budgets.
Article 19 National Bank of the Socialist Republic of Romania, the Bank for agriculture and the food industry, the Investment Bank and the Romanian Foreign Trade Bank, at central level and at the level of territorial units, subordinated to the pursuit of preventive financial control over lending operations, financing and payments in lei and in foreign currency, related to the business of production, turnover, investments, foreign trade and other economic and social actions under the terms laid down in the regulations.
Minister of finance, the Governor of the National Bank of the Socialist Republic of Romania and the chairpersons of the specialized banks, each subordinate units for the institution, establish, in the framework of their methodological rules, means of exercising pre-emptive control over financial operations subject to this control.
For financial administrations and other financial bodies of the committees or the executive offices of the popular councils controlled preventive financial operations and what competences are granted to persons exercising such supervision shall be determined under methodology developed by the Ministry of finance.
Article 21 the Ministry of finance, banks, power plants and units subordinated territorial, fulfilling the preventive financial control, the, under art. 20, do not execute those operations which are not laid down by law or are not effective.
Article 22 of the Financial Administration and other financial bodies of the committees or executive offices of the popular councils are obliged to refuse in writing, with reasons, endorsing the documents if they are not legal or operations are not effective.
In a situation where it was refused a visa by the preventive financial control, the Chairman of the Committee or the Executive Bureau of the Council may order the popular writing on his own responsibility, to carry out the operation in question. In this case, it will proceed as follows:-to accounts) committees or executive offices of the popular councils, town, communal and municipal sectors of Bucharest are obliged to încunoştiinţeze in writing within two days, the Chairman of the Executive Committee of the territorial-administrative unit hierarchically superior, which has an obligation to investigate and to take appropriate action within 15 days;
b) and financial administration of the municipality of Bucharest are required to încunoştiinţeze in writing within two days, the Ministry of finance, which will investigate and take appropriate action within 15 days.
Chapter 4 duties of Superior Court Financial Control relating to preventive financial control Article 23 financial Control superior court directs and coordinates preventive financial control agencies across the unit conception, method and organization of it on all rungs of the organizational units of the Socialist.
Article 24 superior court Financial Control exercised through their control bodies, ministries and other central State organs, of the legality of preventive financial control and the effectiveness of the commitment and expenditure of funds to carry out what is administered by these organs.
Ministries and other central organs of State superior court, to which financial Control exercise preventive financial control, value funds and limits thereof, and the operations to be carried out such inspection, shall be determined by the Court, according to his law.
Article 25 documents relating to what operations are subject to financial control by the Superior Court of the preventive Financial Control shall be presented to them signed by the driver compartment with accounts and approved by the law, with the exception of operations what approved by Ministers and heads of other central bodies of the State, for which documents are subject to the preventive financial control organ of the Court prior to their approval.
Article 26 Superior Court Bodies of financial Control preventive financial controlling at ministries and other central State organs are obliged to refuse motivated in writing with the agreement of the Executive Bureau of the Council, endorsing the court documents if they are not legal or operations are not effective. In this situation the operations cannot be executed.
In case of refusal of the visa, the Minister or the leader of the central organ of State may apply to the Council of Ministers, which shall decide to carry out the operation, instiintind the Court about it.
Superior Court of financial Control will inform the Council of State on the situation in which the operations were carried out on the basis of the provision the Council of Ministers.
Article 27 the superior court may exercise financial Control through its own organs, some central banks, companies, State institutions and the executive committees of councils and popular of Bucharest, the preventive financial control of the legality and the effectiveness of the commitment and expenditure of funds to carry out what is administered by these units. With the prior agreement of the Ministry of finance and the superior court, financial Control, for special cases, can empower a temporary organ thereof to exercise financial control.
Units to which the superior court to exercise financial Control preventive financial control, in accordance with the provisions of the preceding paragraph, value funds and their limits, and the operations to which checks are carried out, shall be determined by the Court, depending on the volume and importance of their shortcomings and irregularities reported.
Article 28 EC documents relating to the operations shall be subject to the preventive financial control bodies of the Superior Court of financial Control, as well as those authorized by the Court, the Central enterprises, State institutions and the executive committees of councils and popular of Bucharest, signed by the head of their compartment with accounts and approved by the law.
Documents for what shall be approved by the Presidents of the executive committees of councils and popular of Bucharest is subject to preventive financial control of the Court prior to their approval.
Article 29 the Court's own Superior Bodies of financial Control and those delegated, financial controlling at central preventive, State enterprises and institutions, have the obligation to refuse in writing, with reasons, endorsing the documents if they are not legal or operations are not effective. In this situation the operations cannot be executed.
When the leader of the plant, enterprise or institution of the State disagrees with the refusal of the visa, it is addressed to the hierarchically superior body or Ministry, aplicindu-se article. 26 para. 2 and 3.
Article 30 Superior Court's own Bodies of financial Control and those delegated by the Court, which exercises financial control of the preventive executive committees and boards of popular Bucharest, have the obligation to refuse motivated in writing with the agreement of the Executive Bureau of the Council, endorsing the court documents if they are not legal or operations are not effective. In this situation the operations cannot be executed.
In the event of a refusal of Visa applies the provisions of art. 26 para. 2 and 3.
Article 31 the superior court Financial Control shall draw up rules concerning the methodological unit activity * of preventive financial control. Guiding and checking financial control work preventively ensure superior court of financial Control, the Ministry of finance, banks and internal financial control bodies, as appropriate.
Superior Court of financial Control and the Ministry of finance, together with the ministries and other central organs and executive committees of councils and popular of the municipality of Bucharest, will provide training and periodic checking of the professional knowledge of those empowered to exercise preventive financial control under the provisions of this law.
Note *) detailed rules have been published in the Official Gazette of the Socialist Republic of Romania, part I, no. 53 of 5 April 1974.
Chapter 5 Obligations, liabilities and sanctions Article 32 Ministers, heads of other central organs of State executive offices or committees Chairmen of the popular councils and subordinate units of the Socialist leaders are obliged to organize: a) and to verify how the pursuit of preventive financial control in their own units and the subordinate ones, so it is to be effected under the conditions laid down by this law;
(b) the right to establish) of this Act, by order or decision, people who exercise financial control, preventive operations and documents that you need to check them;
c) to take the measures foreseen by the law for the provision of the legislation necessary for the pursuit of knowledge of preventive financial control and the subordinated personnel responsible for carrying out checks;
d) to submit, in the context of collective leadership, with analysis of economic-financial results-based balance sheet, financial control and preventive activity, establishing the measures necessary for improving this activity.
Article 33 the employment and dismissal of the heads of divisions with financial and accounting duties, Chief accountants, other individuals who conduct financial and accounting activities and financial administrations, directors are carried out according to legal rules, in agreement: 1. The Ministry of finance, for:
the heads of directorates involved) accounts from ministries, departments, other central organs of State, Central Union of Artisan Cooperatives, the Central Union of consumption cooperatives, as well as from central public organisations. The ministries, departments and other central organs to which the leadership of the financial activity is carried out by persons having other function than that of director, Ministry of finance together with the Ministry or central body in question will determine the function for which you give your consent;
b) directors and financial administrations of Bucharest;
c) leaders in the central accounting and treated as such, from unions and of Bucharest of craft cooperatives and consumer cooperatives;
the leaders in accounting) State-owned enterprises, special degree and special sector.
2. the territorial State financial Inspections: a) Accountants and other chiefs who conduct the business financial accounting from businesses, State institutions and other units with legal personality, subordinated directly to the ministries and other central organs;
b) Accountants and others who heads leading financial and accounting activity from businesses, State institutions and other units with legal personality, subordinated to the power plants and establishments treated as such, unions and of Bucharest of craft cooperatives and cooperatives of consumption or central public organisations.
3. financial Administrations, for: a) Accountants and other chiefs who conduct the business financial accounting from your device and from local bodies of the executive committees of councils and popular of Bucharest;
b) Accountants and others who heads leading financial and accounting activity from businesses, State institutions and other units with legal personality of local subordination;
c) circumscriptiilor municipal and financial chiefs of the sectors of Bucharest and the accountants and their heads;
(d) municipal financial chiefs) and officials of those services, accountants;
e) from popular accounting boards.
For the exercise of the attributions provided for by law in financial accounting, the persons referred to in paragraphs 1, 2 and 3 of this article shall receive, according to employment, on behalf of the Minister of finance and the Minister or the Manager of the central body of the Executive Committee of the Council President's popular Bucharest or the County to which the unit is situated is to operate , written proof.
Article 34 the employment and dismissal of Chief accountants and other persons who conduct the business financial accounting of economic and budgetary establishments belonging to the Ministry of national defense and the Ministry of the Interior will be made with the consent of the head of financial-accounting compartment of the Ministry concerned.
Article 35 Enrolment and dismissal of Chief accountants from agricultural production cooperatives and associations of economic intercooperatiste shall be made in agreement with the Directorate-General for agriculture and the food industry, as well as of the branch of the Bank for agriculture and the food industry in the County in question.
Article 36 the employment and dismissal of Chief accountants from factories, factories, farms, construction sites and other departments, units without legal personality shall be made at the proposal of the Chief Accountants of enterprises, or units with legal personality in which component units without legal personality.
The Ministry of finance together with the ministries, other central executive bodies and committees of the District Councils and the popular Bucharest will set the units without legal personality to which employment and dismissal of Chief accountants will be made with the consent of the territorial State financial inspections, under the conditions laid down in article 21. and article 33. 38. Article 37 State institutions whose leaders have the status of authorising officers, the terţiari that there is only one accountant employed with low salary or employment on the basis of a fixed allowance, employment and dismissal of the accounting officer will be made on a proposal from the driver's compartment of the financial accounting of the hierarchically superior body.
Article 38 agreement application shall be submitted to the competent authorities to give its agreement by those who, by law, have to overcome quality depending on the person for whom the agreement is requested. The application will be accompanied by a report, which will also contain the appreciation carried out and training of the person concerned, and the extract from the criminal record.
The competent authorities shall give consent not later than 15 days following receipt of the request, after people in the case will be examined by a Commission in terms of the results obtained and the level of vocational training. The delegates belong to the competent organs, consent and of the appliant.
Bodies competent to consent, when noticed that the activity of persons who conduct financial activities are not carried out under satisfactory conditions, and in accordance with the laws, have the right to withdraw their consent given to employment. Withdrawal of approval of the change to attract persons concerned and the cessation of empowerment.
Article 39 in the absence of Heads of divisions with financial and accounting duties, Chief accountants, other individuals who conduct financial activities and directors of financial administrations, all their powers shall be exercised by proxy or, in his absence, by the person designated by the specialty of collective leadership of the unit, on a proposal from the driver's compartment with financial and accounting duties.
Article 40 Ministers, heads of other central organs of State executive offices or committees Chairmen of the popular councils, Directors-General and directors of Central State-owned enterprises and institutions, which do not ensure proper organization and the exercise of preventive financial control or in any other way violate the provisions of this law, shall be responsible, in accordance with legal norms, civil, disciplinary, material, administrative or criminal law, where appropriate.
Article 41 the bin with Leaders accounts, i.e. accountants, specialized organs that employing units through their signature along with their leaders, the answer material, disciplinary, civil, administrative or criminal law, where applicable, of the legality of economic operations from a financial standpoint.
The same responsibility rests and other persons within the Socialist units to exercise properly the preventive financial control or which in any way infringe the provisions of this law.
Article 42 the making or approval of a controlled preventive financial operations without prior notification of these documents have been presented to the body authorized to exercise this control, as well as endorsing preventative for financial control of documents that contain the operations through which violate the rules, constitutes infringement and is punishable with a fine from 2.000 to 10,000 lei.
Article 43 Constitutes contravention and shall be sanctioned by a fine from 1,000 to 5,000 lei: a) the preparation and the presentation of the preventive financial control of documents in which they are logged operations without legal basis;
b/l) documents recording operations which, according to this law, are subject to the preventive financial control, which is to bear the visa control of persons and the approval of the competent authorities;
c) endorsing financial control for preventive fault, documents that contain the operations through which violate the regulations in force;
d) visa refusal of preventive financial control operations;
It's the absence of administrative acts). 32 lit. b);
(f) be prejudicial to the authorities) by the head compartment with financial accounting officer, respectively, in the cases referred to in article 1. 17 and 22 of this Act;
g) signature by the heads of the compartments or their alternates of documents relating to the movement of material within the values of the Socialist Organization in violation of legal provisions.
Offences and penalties are found to apply to persons who exercise financial control or the control of the Bank, each within the framework of their competences, according to the legal provisions with regard to finding and applying sanctions for violations to financial discipline.
Irregularity referred to ascertain and sanction) may be applied to those who are guilty of committing them and by the head compartment with financial and accounting duties, respectively, by the accounting officer in the unit.
With regard to irregularities found and penalties applied by the staff involved in control of Superior Court of financial Control, the Court handled fairly, confidentially is addressed and resolved by the College for its jurisdiction, decisions in the case of data being definitive and enforceable.
In respect of the offence referred to in subparagraph (a). e) of this article, committed by parent authorizing appropriations for the budget are you republican members of the Council of Ministers, other leaders of Central State organs elected by the National Assembly, as well as authorizing the main credits you have and budgets of Bucharest, the finding is made by the Superior Court of financial Control and sanction shall be applied by the Court President.
To the extent that the present law has not, offences provided for in this article they are applicable to the provisions of law No. 32/1968 laying down and punish offences.
Article 44 where the acts referred to in article 1. 43 were committed in such circumstances that, according to the criminal law, constitute offences, will be referred to the prosecution.
Article 45 Superior Court of financial Control has the right to recommend removing from Office the Socialist leaders of units and persons charged with the exercise of preventive financial control guilty of serious misconduct in organizing and carrying out this check, except for those that hold the actual functions, those appointed by the President of the Socialist Republic of Romania, by the Council of State and Council of Ministers. This measure to be brought to fruition by the law enforcement agencies, under the conditions provided by law.
Chapter 6 transitional and final Provisions Article 46 Shall recommend to the central cooperative organizations and other civic organizations to establish central, in consultation with the Superior Court of financial Control, appropriate regulations concerning the Organization and functioning of the preventive financial control over the operations from which derives the patrimonial rights or obligations.
Article 47 this law shall enter into force on the 60th day following its publication in the Official Gazette of the Socialist Republic of Romania. On the same date shall be repealed:-subalineatul 3. and article 8. 10-15 of law No. 5/1970 relating to money and material assets management, organisation and functioning of financial control, which was published in the Official Gazette of the Socialist Republic of Romania, part I, no. 80 of 10 July 1970;
-item 20 and 21. 1, modificîndu-is properly lit. c) of art. 2 classified H.C.M. nr. 68/1970 for establishing and sanctioning of offences to legal norms relating to financial discipline, taxes, fees and insurance premiums by operation of law, as amended, republished in the Official Gazette of the Socialist Republic of Romania, part I, no. 13 of February 1, 1972;
-art. 1-7 and annex 4. 1 of H.C.M. nr. 1047/1970, including measures for the enforcement of the law. 5/1970 relating to money and material assets management, organisation and functioning of financial control, as amended, republished in the Official Gazette of the Socialist Republic of Romania, part I, no. 13 of February 1, 1972;
-and any other provisions to the contrary.
Note: according to the provisions of art. The Council of State Decree No. 388/1977, the Ministry of finance together with the ministries, other central executive bodies and committees of the District Councils and popular Bucharest city will take measures to ensure that, within a period of 12 months from the date of the adoption of the above mentioned Decree, the examination from the point of view of all professional persons who conduct financial and accounting activities.
The Ministry of finance, territorial State financial inspections, financial administration and other competent bodies, as appropriate, will give their agreement to maintain the function of the persons referred to in the preceding paragraph in relation to the results of the examination. With the consent of the persons referred to in article. 33 section 1, 2 and 3 of the Bill will get written and the empowerment to exercise the powers provided by law in financial accounting.