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Law No. 30 Of 22 March 1991 On The Organization And Functioning Of The Financial Control And Financial Clearance

Original Language Title:  LEGE nr. 30 din 22 martie 1991 privind organizarea şi funcţionarea controlului financiar şi a Gărzii financiare

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LEGE no. 30 30 of 22 March 1991-(* updated *) on the organisation and functioning of financial control and the financial guard (updated until 04 November 2003 *)
ISSUER PARLIAMENT




-------------- *) The initial text was published in the OFFICIAL GAZETTE no. 64 64 of 27 March 1991. This is the updated form of S.C. "Territorial Center of Electronic Computing" S.A. until November 04, 2003, with the amendments and additions made by: LAW no. 105 105 of 24 June 1997 repealed by EMERGENCY ORDINANCE no. 13 13 of 26 January 2001 ; ORDINANCE no. 119 119 of 31 August 1999 ; EMERGENCY ORDINANCE no. 91 91 of 2 October 2003 . The Romanian Parliament adopts this law + Chapter 1 General provisions + Article 1 The Ministry of Public Finance, on behalf of the state, performs, through the specialized apparatus, the control of the administration and use of the financial means of the central and local bodies of the state administration, as well as verify compliance with the financial-accounting regulations in the activity carried out by the autonomous kings, commercial companies and other economic agents in connection with the fulfilment of their obligations to the state. The specialized apparatus of the Ministry of Public Finance acts operatively to prevent and combat fraud, contraventions and crimes under the tax, customs and price regime, taking the measures provided by law. + Article 2 Repealed. ------------ Article 2 was repealed by ORDINANCE no. 119 119 of 31 August 1999 published in MONITORUL OFFICIAL no. 430 430 of 31 August 1999. + Article 3 Autonomous regions, companies, associations and other legal entities with economic and social activities organize their own financial control, according to the law, as well as the provisions of their own statutes. + Chapter 2 Financial control of the State + Article 4 The financial control of the state is organized and operates in the Ministry of Public Finance and is achieved by a) General Directorate of State Financial Control; b) Financial guard. In the counties and the city of Bucharest, directions or general directions of the state financial control are organized, having the structure of the financial guard. The organizational structure, the personnel number of the General Directorate of State Financial Control, the Financial Guard and Territorial Units, the level of salaries and driving allowances, as well as the incentives to be granted, are approved the Minister of Public Finance, under the law. + Section 1 General Directorate of State Financial Control + Article 5 The general direction of the state financial control of the Ministry of Public Finance and its subordinate units have the following tasks: a) repealed; b) control the use of funds granted by the state for the realization of investments of general interest, subsidizing some activities and products and for other destinations provided by law; c) verify the use of means and funds from endowment and compliance with financial-accounting regulations in the activity of autonomous regions and companies with state capital; d) verify the accuracy and reality of the records in the records provided by law and the acts of incorporation of companies and other economic agents, aiming at the correct establishment and full and timely fulfillment of all financial and fiscal obligations to the State; e) performs other control powers established, according to the law, in charge of the Ministry of Public Finance. ------------ Letter a) a art. 5 was repealed by ORDINANCE no. 119 119 of 31 August 1999 published in MONITORUL OFFICIAL no. 430 430 of 31 August 1999. + Article 6 The tasks, conditions of employment and promotion, as well as the exercise of the rights provided by law for the apparatus of the General Directorate of State Financial Control and Territorial Units, shall be established by the Minister of Public + Article 7 The Ministry of Public Finance, based on the findings from the control carried out by its specialized bodies, has the right to order: a) taking measures to remove and prevent irregularities found in the financial and accounting activity of the central and local administration, as well as autonomous regions; b) correction and completion of accounting balance sheets and payment of taxes and other legal income due to the state; c) application of measures to comply with legal provisions in the field of prices and tariffs; d) suspension of the application of measures contrary to financial-accounting and fiscal regulations. + Article 8 At the request of the financial control bodies, the management and employees of the administration, state institutions and economic agents subject to control have the obligation: a) to make available the registers and correspondence, the documents, the supporting documents, the accounts, the balance sheets and other documents necessary for the control; b) to present for verification the values of any kind that they manage or have in storage, which, according to the law, falls under the control; c) to give information and oral explanations and in writing, as appropriate, in relation to the problems forming the subject of control; d) to issue, according to the law, the documents requested in original or certified copies; e) to ensure the necessary support and conditions for the proper conduct of the control and to give its competition to clarify the findings. + Article 9 Non-compliance with the obligations provided 8 constitutes contraventions and is sanctioned with a fine, as follows: a) of 15,000 to 20,000 lei, non-compliance with the obligations of art. 8 lit. a); b) from 10,000 to 15,000 lei, non-compliance with the obligations of art. 8 lit. b); c) from 3,000 to 5,000 lei, non-compliance with the obligations of art. 8 lit. c); d) from 2,000 to 4,000 lei, non-compliance with the obligations of art. 8 lit. d) and e). Limits of fines provided for in point. a) and b) shall be doubled in case of repetition of the consideration of the contravention, being able to take the measure of suspension of the activity for a period of up to 6 months. The finding of contraventions and the application of sanctions shall be made by the financial control bodies empowered for this purpose by the Ministry of Public Finance. Provisions of paragraph 1 1-3 shall be completed with the provisions Law no. 32/1968 *) on the establishment and sanctioning of contraventions, except those in art. 25 25-27 of that law. ------------ * *) Law no. 32/1968 has been repealed by ORDINANCE no. 2 2 of 12 July 2001 published in MONITORUL OFFICIAL no. 410 410 of 25 July 2001. + Article 10 In an calendar year an economic agent may be subject to a single control of the accounting, for the sincerity of the balance sheets and the determination of the amounts due by any title to the State; previous verification of the same nature and with the same objectives that, according to the law, was not prescribed. From the provisions of par. 1 exception are the documentation, analysis and tracking of the implementation of regulations that can be carried out only after the notification and obtaining of the agreement of the economic agent, as well as the verification of complaints about the existence of circumvention of financial and fiscal laws, which are carried out whenever appropriate. + Article 11 The maximum duration of a control action provided for in art. 10 10 para. 1, at the headquarters of an economic agent, is 3 months, regardless of the period under control; by norms of the Ministry of Public Finance, maximum differentiated durations will be established according to categories of economic agents, of the nature of control, as well as the period contained in the control. + Article 12 During the control of the accounting for the determination of the amounts due with any title to the state, the economic agents have the right to be assisted by an adviser, of their choice, as a rule among the authorized accountants or authorized experts. + Article 13 Repealed. ------------ Article 13 was repealed by LAW no. 105 105 of 24 June 1997 published in MONITORUL OFFICIAL no. 136 136 of 30 June 1997. LAW no. 105 105 of 24 June 1997 has been repealed by EMERGENCY ORDINANCE no. 13 13 of 26 January 2001 published in MONITORUL OFFICIAL no. 62 62 of 6 February 2001. + Section 2 Financial Guard Repealed. ----------- Section 2 of the Head. 2 was repealed by EMERGENCY ORDINANCE no. 91 91 of 2 October 2003 published in MONITORUL OFFICIAL no. 712 712 of 13 October 2003. + Article 14 Repealed. ----------- Article 14 was repealed by EMERGENCY ORDINANCE no. 91 91 of 2 October 2003 published in MONITORUL OFFICIAL no. 712 712 of 13 October 2003. + Article 15 Repealed. ----------- Article 15 was repealed by EMERGENCY ORDINANCE no. 91 91 of 2 October 2003 published in MONITORUL OFFICIAL no. 712 712 of 13 October 2003. + Article 16 Repealed. ----------- Article 16 was repealed by EMERGENCY ORDINANCE no. 91 91 of 2 October 2003 published in MONITORUL OFFICIAL no. 712 712 of 13 October 2003. + Article 17 Repealed. ----------- Article 17 was repealed by EMERGENCY ORDINANCE no. 91 91 of 2 October 2003 published in MONITORUL OFFICIAL no. 712 712 of 13 October 2003. + Article 18 Repealed. ----------- Article 18 was repealed by EMERGENCY ORDINANCE no. 91 91 of 2 October 2003 published in MONITORUL OFFICIAL no. 712 712 of 13 October 2003. + Article 19 Repealed. ----------- Article 19 was repealed by EMERGENCY ORDINANCE no. 91 91 of 2 October 2003 published in MONITORUL OFFICIAL no. 712 712 of 13 October 2003. + Article 20 Repealed. ----------- Article 20 was repealed by EMERGENCY ORDINANCE no. 91 91 of 2 October 2003 published in MONITORUL OFFICIAL no. 712 712 of 13 October 2003. + Chapter 3 Final provisions + Article 21 The organization and exercise of own financial control for the units provided in art. 2 and for autonomous regions are established by norms of the Ministry of Public Finance, approved by Government decision. + Article 22 The prefectures and the City Hall of Bucharest will provide the directions of the state financial control, in the counties and the city of Bucharest, the spaces necessary for the activity, according to this law. + Article 23 Repealed. ----------- Article 23 was repealed by EMERGENCY ORDINANCE no. 91 91 of 2 October 2003 published in MONITORUL OFFICIAL no. 712 712 of 13 October 2003. + Article 24 This law shall enter into force within 30 days from the date of publication in the Official Gazette of Romania. On the date of entry into force of this Law, the Law no. 5/1970 on the management of material and monetary means, the organisation and functioning of financial control and H.C.M. no. 1047/1970 for its application, Law no. 9/1974 on preventive financial control, Decree no. 94/1990 on the establishment of the economic and financial control body of the Prime Minister of the Government, as well as any other provisions to the contrary. This law was passed by the Senate at its meeting on March 18, 1991. SENATE PRESIDENT academician ALEXANDRU BIRLADEANU This law was adopted by the Assembly of Deputies at its meeting on 18 March 1991. PRESIDENT OF THE ASSEMBLY MARTIAN DAN By virtue art. 82 lit. m) of Decree-Law no. 92/1990 *) for the election of the parliament and the President of Romania, we promulgate the Law on the organization and functioning of financial control and the financial guard and we have its publication in the Official Gazette of Romania ------------ * *) Decree-Law no. 92/1990 has been repealed by LAW no. 69 69 of 15 July 1992 published in OFFICIAL GAZETTE NO. 164 of 16 July 1992. ROMANIAN PRESIDENT ION ILIESCU -------------------