Law No. 94 Of 8 September 1992 Concerning The Organization And Functioning Of The Court Of Auditors

Original Language Title:  LEGE nr. 94 din 8 septembrie 1992 privind organizarea şi funcţionarea Curţii de Conturi

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Law No. 94 of 8 September 1992 (* republished *) (* updated *) on the Organization and functioning of the Court of Auditors *) (updated until March 19, 2016 *) ISSUER-PARLIAMENT-------Note ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ *) the Republished pursuant to art. 248 of the law nr. 187/2012 for implementing Law No. 286/2009 relating to the penal code, published in the Official Gazette of Romania, part I, no. 757 from November 12, 2012, with subsequent amendments, posing a new texts.

Law No. 94/1992 concerning the Organization and functioning of the Court of Auditors has been republished in the Official Gazette of Romania, part I, no. 282 of 29 April 2009, and subsequently was amended by law No. 263/2010 concerning public pension unit system, as published in the Official Gazette of Romania, part I, no. 852 of 20 December 2010.

─ ─ ─ ─ ─ ─ ─ ─ ─ ─ Chapter I General provisions Article 1 (1) the Court of Auditors shall exercise control over the mode of formation, administration and use of financial resources of the State and the public sector.
  

(2) the function of the Court of accounts is carried out by external public auditing procedures laid down in its own audit standards, developed in accordance with international auditing standards.
  

(3) the Court of Auditors operates autonomously, in accordance with the provisions laid down in the Constitution and this law, and represents Romania in his capacity as supreme audit institution in the international organizations of these institutions.
  

(4) Disputes arising from the activity of the Court of accounts shall be settled by the courts.
  

(5) in the territorial-administrative units, functions of the Court of Auditors shall be exercised by the county boards of Auditors and of the municipality of Bucharest, unincorporated structures.
  

(6) the seat of the Court of Auditors is in Bucharest, and the headquarters of the Board of Auditors are in towns County and in Bucharest.
  


Article 2 for the purposes of this Act, the words and expressions below have the following meaning: a) control-the activity by which seeks to check and how to respect the law on formation, administration and use of public funds;
  

b external public audit)-audits carried out by the Court of Auditors comprising mainly financial audit and performance audit;
  

c) financial audit-the activity whereby it seeks if financial statements are complete, real and in accordance with the laws and regulations in force, providing it is in this respect an opinion;
  

d) audit of performance-independent assessment of how an entity, a program, an activity or a work from the points of view of effectiveness, cost-efficiency and effectiveness;
  

external auditor e) public-person engaged within the Court of Auditors, the specific activities of external audit in the public sector;
  

f) efficacy-the fulfilment of the objectives set for each of the activities and the relationship between the effect of the outcome of that activity;
  

g) efficiency-maximizing the results of an activity in relation to resources used;
  

h) economy-minimizing the cost of resources allocated for the achievement of the expected results of the activity, with corresponding to maintaining the quality of these results;
  

I) auditing standards-a set of concepts, principles, guidelines, procedures and methods by which the public auditor determines the Assembly phases and verification procedures, which would achieve the objective fixed;
  

j) audited entity-public authority, company/national society, Director, society governed by law nr. 31/1990, republished, with subsequent amendments and additions to the State or an administrative-territorial unit holds, alone or together, all or more than half of the share capital;
  

k) audit opinion auditor's conclusion-that must be expressed in writing and/or financial statements of the audited program or activity, in connection with reality, fidelity and their compliance with the rules applicable to the domain;
  

l) public funds allocated in the budget of amounts-State, local budget, State social insurance budget, budgets of special funds, Treasury budget, the budgets of the autonomous public institutions, public institutions, budgets financed wholly or partly from the State budget, as appropriate, the budgets of public institutions financed entirely from its own revenues, the budget funds arising from external credits contracted or guaranteed by the State and whose reimbursement , interest and other costs out of public funds is ensured, foreign non-reimbursable funds budget, external credits contracted or guaranteed by local public administration authorities, domestic loans contracted by local public administration authorities, as well as from the budgets of public institutions financed wholly or partly from the local budgets;
  

m) public authority-generic name including the Parliament, the presidential administration, the Government, ministries, other specialized bodies of the public administration, other public authorities, autonomous administrative authorities, local public administration authorities and institutions subordinated to them, irrespective of their mode of funding;
  

n)-a feature on legality of complying with all legal provisions which are applicable, in effect on the date;
  

a) authorising officer-person empowered by law or by delegation, by the law, and to approve the actions of the financial effect on account of public funds or public assets, whatever their nature;
  

p) public patrimony all the rights and obligations of the State, administrative-territorial units or their public entities, acquired or incurred on any basis. Rights and obligations of the State and administrative-territorial units shall be limited to the assets of the public sector;
  

q) a feature on a regular basis-to respect in all aspects of the ensemble of principles and rules on procedural and methodological foundations that are applicable to the category of the operations;
  

r) International Organization of Supreme Audit Institutions INTOSAI-supreme-includes the audit institutions of the Member States of the United Nations, which issues the audit standards, methodologies and provides training in the field of public audit.
  


Article 3 (1) the Court of Auditors shall decide independently upon its programme of work.
  

(2) the Court of Auditors Checks is initiated ex officio and cannot be turned off than by Parliament and only in case of overshoot of the powers established by law.
  

(3) decisions of the Chamber of deputies or the Senate, to ask the Court of Auditors checks to be carried out, within the limits of its powers, are required. No public authority can no longer bind.
  


Article 4 (1) the Court of audit submits annually to Parliament a report on the accounts of the general budget of revenue and expenditure of the consolidated budget, including the deficiencies.
  

(2) at the request of the Chamber of deputies or the Senate, the Court of Auditors shall monitor the management of public resources and report the findings.
  

(3) whenever deemed necessary, the Court of Auditors shall submit to Parliament, through the district boards of Auditors and of the municipality of Bucharest, local councils, County and the municipality of Bucharest, reports in the areas in which it is competent.
  

(4) the annual report of the Court of accounts shall be published in the Official Gazette of Romania, part III.
  


Article 5 (1) the Court of Auditors has unbundled access to acts, documents, information, necessary for the exercise of his powers.
  

(2) the entities audited by the Court of Auditors shall transmit its statements, documents, information, time limits and in the structure laid down by the Court of Auditors, and to ensure access to their premises.
  

(3) at the request of public auditors, natural or legal persons holding papers or documents are required to be placed at their disposal.
  

(4) the audited Entities are required to support the activity of public auditors, in case of carrying out audit missions at their premises, by ensuring adequate workspaces and access appropriate logistics.
  

(5) the audited Entities shall bear full responsibility for their actions and cannot be cleared by invoking the responsibility of this Court of Auditors ' reports.
  

(6) public authorities with powers of financial control, fiscal control, and controlling of prudential supervision in other areas are required to conduct specific checks as a priority, at the request of the Court of Auditors.
  

(7) If, in exercising its functions, the Court of Auditors shall peruse the information constituting State secrets, commercial service, or individual, it is bound by their character and make them known only to legitimate authorities.
  


Article 6 the Court of Auditors shall draw up and approve its own budget, which it shall transmit to the Government, in order to include it in the draft State budget subject to Parliament's approval.


Article 7 (1) the Court of Accounts may participate in the work of international organisations and to become a member of them.
  


(2) the Court of Accounts may cooperate with international organisations and may carry out, on its behalf or control over the management of the funds made available to Romania, whether through treaties, conventions or other international agreements shall be established for this purpose.
  


Chapter II Organization and leadership of the Court of Auditors Article 8 (1) the Court of Auditors is composed of 18 members, appointed, under the present law, the houses of Parliament, who are advisers.
  

(2) the Court of accounts shall include departments, boards of Auditors and of the municipality of Bucharest and a general secretariat.
  


Article 9 (1) Directing the Court of Auditors shall be exercised by the Court of Auditors. Executive management of the Court of Auditors shall be exercised by the President, assisted by two Vice-Presidents, who are advisers.
  

(2) the meetings of the plenary of the Court of Auditors may attend the Secretary general as well as invited experts with high training in various fields of activity falling within the competence of the Court.
  

(3) the President of the Court of Auditors conducts sessions of the plenum. In the absence of the Chairman, a Deputy Chairman will chair the meetings.
  

(4) the President of the Court of Auditors and the other members shall be independent in the exercise of powers and the taking of decisions and comply with the principles of collective leadership, publicity and transparency.
  


Article 10 (1) Departments are headed by an adviser who meets and accounts, the Office of the Chief of the Department, appointed by the Court.
  

(2) within their departments can be organized directions, services, offices and cubicles.
  

(3) the Chambers of accounts and of Bucharest are headed by a director and a deputy director. In the structure of the boards of County accounts can operate services and offices.
  

(4) the organizational structure of the Court of Auditors, the State functions, the number of posts of leadership and execution, fields of activity and responsibilities of departments of the general secretariat and other structures shall be established by the Court of Auditors.
  

(5) financial control Staff employed at the Court of Auditors for the quality of the public auditor acquired externally. This function can be assigned persons with higher education economic, legal and other necessary activities, the Court of Auditors.
  


Article 11 (1) coordination of activities within their departments and boards of Auditors and of the municipality of Bucharest is carried out by the audit advisers and directors of the Board of Auditors, under the rules and procedures laid down by the Court of Auditors.
  

(2) organizing and conducting specific activities of the Court of Auditors, as well as harnessing the laws arising from these activities shall be carried out according to the rules approved by the plenum of the Court of Auditors, pursuant to the present law.
  

(3) Regulation is published in the Official Gazette of Romania, part URI.*) Note ─ ─ ─ ─ ─ ─ ─ ─ ─ ─ *) see Judgment plenary of the Court of Auditors No. 130/2010 approving the regulation on organization and carrying out of specific activities of the Court of Auditors, as well as harnessing the laws arising from these activities, published in the Official Gazette of Romania, part I, no. 832 13 December 2010, with subsequent amendments. Judgment plenary of the Court of Auditors No. 130/2010 has been repealed by article 16. JUDGMENT No. 4 155 of 29 May 1986 approving the regulation on organization and carrying out of specific activities of the Court of Auditors, as well as harnessing the laws arising from these activities, published in MONITORUL OFICIAL nr. 547 of 24 July 2014.

─ ─ ─ ─ ─ ─ ─ ─ ─ ─ Article 12 In order to meet their obligations in the field of external audit, the Romania as a Member State of the European Union, is organized and functions of the Audit Authority for the pre-accession funds grants awarded to Romania by the European Union through the PHARE, ISPA and SAPARD for structural funds and cohesion fund European agricultural guarantee fund, European Fund for agriculture and rural development , for the European Fisheries Fund and for funds that will be awarded in the post-accession period, the Audit Authority, which has the powers and working procedures.


Article 13 (1) the Audit Authority is a body independent from the operational point of view, against the Court of Auditors and the other authorities responsible for managing and implementing Community funds are non-refundable, based in Bucharest. In the territory, the Audit Authority has organized regional structures in the counties in which it operates, management authorities, agents and/or intermediate bodies that manage Community funds.
  

(2) the Audit Authority is the only national authority competent to carry out external audit in the public, in accordance with community and national law, in respect of funds referred to in article 1. 12. (3) the Audit Authority may carry out external audit in the public and on other categories of funds than those referred to in article 1. 12, and the regulations of the respective funds aimed at providing for and securing the necessary resources to this activity.
  


Article 14 (1) In accordance with the provisions of community and national legislation, the standards of internationally accepted auditing, the Audit Authority shall carry out the audit and system audit of the operations.
  

(2) the main tasks of the authority are as follows: Audit of) conformity assessment of management and control systems for operational programmes co-financed by the structural instruments and by the European Fund for fisheries, with the legal provisions of the community;
  

b) verification, on a representative sample of the expenditure declared by the authorities responsible for the management and implementation of the funds referred to in article 1. 12;
  

(c) the annual reporting on the compatibility of) management systems and the control of authorities responsible for the management and implementation of the funds referred to in article 1. 12 with respect to their ability to ensure compliance with Community rules and operations;
  

d) checking for the correctness of the item and the national co-financing;
  

e) issue certificates of Auditors on the annual accounts of the paying agencies, as well as the SAPARD Euro account, with regard to the completeness, accuracy and veracity of these accounts;
  

f) issuance of opinion on the statement of assurance issued by the agencies of payments for agriculture and rural development;
  

g) issuance of statements accompanied by closure of audit reports for each programme or measure, financed from the funds referred to in article 1. 12, as appropriate;
  

h) pursuing the accreditation criteria of the authorities responsible for managing and implementing the Community funding grants, intended for agriculture and rural development for the period of the technical and financial implementation;
  

I) deployment of tracking how the audited entities recommendations formulated as a result of the actions carried out by the audit authority for the Audit.
  

(3) For Community funding grants, intended to support agriculture and rural development, the role of the Audit meets the certification body.
  

(4) For the realization of the duties incumbent on the Audit authority may conclude agreements with the structures responsible for funds management. 12. (5) the Audit Authority shall report to the European Commission on the use of Community funds are non-refundable. 12, and the main findings and recommendations arising from audits carried out shall be included in the annual public report of the Court of Auditors.
  

(6) the Audit Authority has unbundled access to acts, documents and information necessary for the exercise of its duties, irrespective of the legal or natural persons holding.
  

(7) the Audit Authority may enter into contracts with specialised companies or experts authorised to conduct activities in order to carry out its duties.
  


Article 15 (1) the Audit Authority is headed by a Chairman and Vice-Chairman appointed by the Parliament on 2 of the audit advisers, for the period of the mandate of the accounts for which they were appointed. The term of Office shall not be renewable.
  

(2) For the Organization and functioning of the Central and regional structures which it coordinates the Audit Authority, the President shall issue decisions and instructions.
  

(3) the functions of the Audit Authority President are mainly the following: audit reports) approves and signs the audit opinions on the assessment of the compliance of management and control systems with community legal provisions for operational programmes co-financed by the structural instruments and by the European Fund for fisheries;
  

(b) audit reports) approves and signs the audit opinions of operations as a result of the verification of expenditure declared by the authorities responsible for the management and implementation of the funds referred to in article 1. 12;
  

c) approve annual reports on compatibility of management and control systems of the authorities responsible for the management and implementation of the funds referred to in article 1. 12 with respect to their ability to ensure compliance with Community rules and operations;
  

d) approve audit reports on the existence and correctness of the national co-financing;
  


e) signed the certificates of audit on annual accounts of paying agencies as well as the SAPARD Euro account, with regard to the completeness, accuracy and veracity of these accounts;
  

f) signed on the opinions, statements issued by agencies of payments for agriculture and rural development;
  

g) closing statements signed and approves the audit reports for each programme or measure, financed from the funds referred to in article 1. 12, as appropriate;
  

h) represents the Audit Authority and ensures its relations with the institutions and the national and community public authorities as well as with national and international bodies;
  

I) approves the Audit Authority staff movement for the performance of its duties, including attendance at the various meetings and groups within the country or abroad, auditors, industry-specific management and control of funds. 12;
  

j) approve the rules of procedure of the Audit Authority relating to the specific activity in relation to the audit of the funds referred to in article 1. 12;
  

k) approve audit manuals and strategies necessary to the fulfilment of the specific requirements of the Audit Authority as provided for in Community regulations;
  

l) approves and transmits, where appropriate, the services of the European Commission's annual programmes of work of the Audit Authority;
  

m) gives a proper regulation of the organisation and functioning of the Audit Authority, which shall submit it for approval to the plenary of the Court of Auditors;
  

n) endorse the organizational structure and functions of the State Audit Authority, the appointment of Directors, Deputy Directors, heads of service and submit them to the plenary of the Court of Auditors, in order to be approved;
  

a criteria for promotion) approves the Audit Authority personnel and sets its specific tasks, the audit of EU funds through the job description;
  

p) approve the specific criteria for employment necessary for the exercise of the audit of EU funds and to contest the vacant of the Audit Authority;
  

q) inform, on a semi-annual basis and whenever it deems it necessary, the Court of Auditors on the main findings resulting from the audit of the actions carried out and the measures taken in accordance with Community rules;
  

r) present to the plenary of the Court of Auditors synthesis of the findings and the results of the audit activity on the European funds, for inclusion in the annual report shall be submitted to the public why the Parliament;
  

performs other duties), established under the law.

(4) the exercise of certain of the powers referred to in paragraph 1. (3) the authority may be delegated to deputy auditor.
  

(5) the funds necessary for the performance of the duties of the Audit Authority shall ensure that the national budget and are reflected in the budget of the Court of Auditors.
  


Article 16 (1) the organizational structure, the number of personnel and payroll functions of the Audit Authority is approved by the Court of Auditors on a proposal from the President of the Audit Authority. Coordination of Central and regional structures and tasks of the Authority's own Audit and staff at central and regional level shall be determined by the rules of organization and functioning of the Audit Authority, which is an integral part of the establishment and functioning of the Court of Auditors.
  

(2) in furtherance of its duties, the Audit Authority may employ specialized staff and other than that.
  


Article 17 (1) personnel within the Audit Authority shall be in accordance with the law concerning remuneration of staff within the Court of Auditors and with the provisions of law No. 490/2004 regarding financial stimulation of the personnel that manage Community funds, with subsequent amendments and additions.
  

(2) the President and Vice-President of the Audit Authority shall be entitled to an allowance of leadership which, together with the basic allowance may not exceed the maximum monthly salary shall be paid to staff in the context of the Audit Authority.
  


Article 18 the funds necessary for the activity of the Audit Authority shall ensure that the national budget and will be included in the budget of expenditure of the Court of Auditors.


Article 19 For the activity of the Audit Authority, the Government and the Court of Auditors have a duty to ensure that the conditions of employment and of vocational training of the personnel, working spaces, facilities and logistics.


Article 20 (1) the secretariat-general of the Court of Auditors shall be headed by a Secretary general.
  

(2) the organizational structure of the general secretariat and the tasks of its compartments shall be determined by the Court of Auditors.
  


Chapter III the competence and powers of the Court of Auditors section 1 General provisions Article 21 (1) the Court of Auditors exercise their control function on the formation, administration and use of financial resources of the State and the public sector, providing Parliament and the administrative-territorial units ' reports regarding use and their administration, in accordance with the principles of legality, regularity, efficiency, cost-efficiency and effectiveness.
  

(2) the Court of Auditors may carry out performance audit on the management of the consolidated budget as well as any public funds.
  

(3) external audits carried out by the Court of Auditors shall be carried out in compliance with its own rules, adopted on the basis of international auditing standards.
  

(4) by its findings and recommendations, performance audit aims at decreasing costs, increasing the efficiency of resource use and fulfillment of objectives.
  


Article 22 within the framework of the powers laid down in article 21. 21, the Court of Auditors carries out specific tasks on the following areas: the formation and use of resources) of the State budget, the State social insurance budget and administrative-territorial units budgets, as well as the movement of funds between these budgets;
  

(b) the establishment and use of the other) public funding components of the consolidated budget;
  

c) and public debt and Government guarantees for internal and external credits;
  

d use of budgetary allocations for) investment, subsidies and transfers and other forms of financial support from the State or administrative territorial units;
  

(e) the setting up, administration and) use of public funds by the autonomous administrative authorities and public institutions established by law, as well as self-regulatory bodies of the State social insurance;
  

f) situation, evolution and mode of administration of public and private patrimony of the State and administrative-territorial units of the autonomous public institutions, administrations, companies and societies, as well as concession or leasing of property belonging to public property;
  

g) the creation, use and management of environmental resources, improvement of living conditions and employment;
  

h) other areas where, by law, jurisdiction has been established in Court.
  


Article 23 within the competences laid down in article 21. 21, the Court of Auditors carries out its activities on the following specific categories of public entities: a) the State and administrative-territorial units, as a legal person under public law, with public services and their institutions, autonomous or dependent;
  

(b) the National Bank of Romania);
  

c) autonomous administrations;
  

d) governed by the law societies. 31/1990, republished, with subsequent amendments and additions to the State, administrative-territorial units, public institution or autonomous administrations possess, singly or together, all or more than half of the share capital;
  

e) self-regulatory bodies of social insurance or otherwise, who manages the property, or, in a legally binding regime, which by law or by their statutes to do so.
  


Article 24 the Court of Auditors may decide the activities established by law, to persons other than those referred to in article 1. 23: to benefit from Government guarantees) for loans, grants or other forms of financial support from the State, administrative-territorial units, other public institutions;
  

b) administers, under a concession contract or lease, property belonging to public or private domain of the State or administrative territorial units;
  

c) manages and/or using public funds, for the purposes of this law, the following checks shall be carried out only in relation to the legality of administration and/or the use of these funds.
  


Article 25 (1) control of the execution of the budget, the Senate, presidential administration, Cabinet of Ministers, the High Court of Cassation and justice, the Constitutional Court, the Legislative Council and the Ombudsman shall be exercised exclusively by the Court of Auditors.
  

(2) the Court of accounts budget Control shall be exercised by a Committee established for this purpose by the two houses of Parliament.
  

(3) the Court of Auditors shall submit to the Parliament for approval, implementation of the budget proposed in the first session of each year, with the opinion of the Commission referred to in paragraph 1. (2) Section 2 of the powers of the Court of accounts article 26 the Court of Auditors shall carry out statutory audits on the following accounts: a) general account of the annual State budget;
  


b the annual execution) the account of the State social insurance budget;
  

c) annual accounts of implementation of the funds;
  

d) annual accounts of local budgets of Bucharest, counties, sectors of Bucharest, the municipalities, cities and municipalities;
  

It's the annual account) the execution of the budget of the State Treasury;
  

f) annual accounts of implementation of the budget of the autonomous public institutions;
  

g) the annual accounts of the execution of the budgets of public institutions financed wholly or partly from the State budget, from the State social insurance budget, from the local budgets and from special funds budgets, as appropriate;
  

h) the annual accounts of the execution of the budgets of public institutions financed entirely from own incomes;
  

I) annual general account of government debt;
  

j) the annual accounts of foreign non-reimbursable funds budget;
  

k) accounts of some budgets provided by law.
  


Article 27 the Court of Auditors has jurisdiction to determine the limits of the minimum value of the accounts referred to in article 1. 26 are subject to its inspection in each financial year, so that legal prescription to ensure verification of all accounts.


Article 28 (1) the Court of Auditors shall carry out the audit of the performance of the State's use of financial resources and the public sector.
  

(2) the Court of Accounts shall carry out an independent evaluation on the cost-efficiency, efficiency and effectiveness with which a public entity, a programme, a project, a process or an activity uses public resources allocated for achievement of the objectives set.
  

(3) performance Audits may be carried out both at the end and during the projects, programs, processes or activities.
  

(4) performance audits are conducted in accordance with its own methodology, adopted on the basis of audit standards and INTOSAI in the best practices in the field, and ends in an audit report.
  

(5) by the findings and recommendations made, performance audit should lead to decreasing the cost of resources, or to enhance the results.
  


Article 29 (1) by its checks to individuals referred to in art. 23 and 24, the Court of accounts aims mainly: a) the accuracy of financial statements and reality, as determined under the rules in force;
  

b) assessment management systems and control authorities with tasks relating to the pursuit of financial liabilities by the budgets or other public funds established by law, of legal and physical persons;
  

c) use of funds assigned from the budget or from other special funds as intended;
  

d) quality economic and financial management;
  

e) profitability, effectiveness and efficiency of the use of public funds.
  

(2) the Court of Auditors shall exercise control regarding compliance by the authorities with competences in the field of privatization methods and procedures for privatisation, as provided by law, as well as over how they ensured compliance with contractual clauses laid down by privatisation contracts. The Court of Auditors shall carry out the checks for compliance with the legal provisions concerning the management and use of financial resources resulting from the actions of privatization.
  

(3) the Court of Auditors to exercise control in the case referred to in paragraph 1. (2) regardless of the time at which it took place, the privatization process by selling state-owned shares to companies regulated by law No. 31/1990, republished, with subsequent amendments and additions up to clarify all aspects.
  


Article 30 the objectives of the Court of Auditors checks ordered by the Chamber of deputies or the Senate times arranged by the Court shall be determined by them through judgment and it shall communicate to interested parties.


Section 3-certification of accounts Article 31 (1) the Court of Auditors hereby certifies the accuracy and veracity of data execution accounts checked.
  

(2) No other authority cannot pronounce on the data entered in the accounts, than provisional.
  


Article 32 (1) the Court of Auditors shall carry out the audit from Headquarters or on the spot.
  

(2) External Auditors appointed to audit public accounts, as well as other activities for which the Court of Auditors has jurisdiction shall draw up reports presenting findings and conclusions, formulates recommendations on measures to be taken and expresses their opinion towards them, respecting the procedures laid down by the regulations approved in accordance with the provisions of art. 11(2). (2) and (3) if the accounts presented did not meet the conditions which make it possible to monitor their public external auditors return them their holders, setting deadline for completing or restoring them, as appropriate. If holders of accounts fails to comply with this measure, expanding or Remaking of accounts is done on their own expense, by a chartered accountant appointed by the Court of Auditors.
  


Article 33 (1) the use of audit reports is done according to rules approved under the provisions of art. 11(2). 2. (2) where it is found, the accounts are in the certificate of conformity and shall be communicated to the audited entity.
  

(3) in cases where it finds the existence of deviating from legality and regularity, which have caused harm, shall be communicated to the management of public entity audited this state of affairs. Setting the size of the injury and the arrangement of its recovery measures become obligation of leadership of the entity being audited.
  

(4) in cases where the audit reports shall be ascertained the existence of facts for which there are indications that have been perpetrated in violation of the criminal law, the head of the Department notifies law enforcement agencies to ensure the recovery of the finding and inform the audited entity.
  

(5) when the impossibility of drawing up an audit report, the audited entity ordering and/or completing the rebuilding of the audited accounts.
  


Article 34 certification of account verified shall not constitute grounds for exemption from legal liability.


Article 35 audited Entity may make objections to the findings from the reports of the external auditors, the public within 15 days of receipt thereof. Objections shall be deposited at the offices of the institution in which the external auditor and the public will be taken into account in valuing the findings.


Article 36 For justified reasons, within a period of one year from the date on which the account certificate has been verified, the examination procedure may be reopened account.


Article 37 where, following the checks carried out during the execution of the budget of the legal entities referred to in article 1. 23 and 24, facts were ascertained damages or noncompliance with financial character, the findings shall be made according to the provisions of art. 33. Chapter IV reporting Duties, powers and other opinion Article 38 (1) within 6 months following receipt of the accounts referred to in article 1. 26 at the competent bodies to prepare them and required to transmit them to the Court of Auditors shall draw up an annual public Report and submit it to Parliament.
  

(2) the annual reports concerning local public funds are provided by the county boards of public authorities ' deliberative accounts of administrative-territorial units.
  


Article 39 Report publicly on an annual basis include: the observations of the Court of Auditors on the accounts of his controlled budgets; the conclusions of the informal controls ordered by the Chamber of deputies or the Senate or made at 1900, companies governed by the law nr. 31/1990, republished, with subsequent amendments and additions with all or a majority of the State and from other legal entities subject to the control of the Court; violations of the regulations and the measures taken; other matters which the Court deems necessary.


Article 40 the Court of audit may submit to the Parliament, or by county boards of public accounts, deliberative authorities of administrative-territorial units on the areas in which reports shall, whenever it deems it necessary.


Article 41 the Court of Auditors give consent: a) at the request of the Senate or the Chamber of Deputies, the draft State budget and draft laws in the sphere of public finance and accountancy, or through the application of which would result in a decrease in income or an increase in expenditures approved by the budget law;
  

(b) the establishment by the Government) or the ministries of some specialized organs in their subordination.
  


Article 42 (1) in the performance of duties which are conferred on the law, the Court of accounts shall have the following duties: a) to evaluate the activity of financial control and internal audit, legal persons referred to in art. 23;
  

b) require financial control bodies, tax inspection, including banking Banca Naţională a României, checking, priority objectives, within their legal powers;
  

c) to demand and use, for exercising its functions of inspection and audit reports, other bodies with powers of financial control, internal audit, tax and banking inspection;
  

d) to ask some specialized institutions of the State, whenever necessary, to carry out specialized verifications that contribute to clarifying some findings.
  


(2) legal entities subject to control by the Court of Auditors are obliged to transmit it, no later than at the end of the quarter for the previous year, a report on progress and implementation of the programme of internal audits.
  

(3) the Court of Accounts will develop cooperation with internal audit structures at the level of legal persons in order to ensure complementarity and efficiency audit activity increase.
  


Article 43 on the basis of its findings, the Court of Auditors shall: a) suspending the application of the measures which are contrary to legal regulations in the field of finance, accounting and taxation;
  

b) blocking or special budgetary funds when using invalid or ineffective;
  

c) Elimination of irregularities in accounting and financial activity tax or controlled.
  


Article 44 Measures under article 4. 43 shall be taken according to the rules approved pursuant to the provisions of art. 11(2). (2) Article 45 the Court of Auditors requires those in law suspension from Office, according to the law, persons accused of committing offences causing injury significant or serious misconduct with financial character, found in inspections or audits carried out, until the final settlement of the causes in which they are involved.


Chapter V of the staff regulations of the Court and Appointment of Auditors Article 46 (1) members of the Court of Auditors shall be appointed by the Parliament, at the proposal of the standing committees for budget, finance and banks of the two Rooms, for a term of nine years, which may not be extended or renewed.
  

(2) the Court of Accounts shall be renewed with one third of the Councillors appointed by the Parliament every three years, beginning on the date of expiry of the mandate of the current Councillors of Auditors in Office.
  

(3) the audit advisers appointed by Parliament according to will continue their activity until the expiry of his mandate.
  

(4) before you begin to exercise their mandate, the members of the Court of Auditors shall submit the following oath in front of the Presidents of the two chambers of Parliament: I swear to respect the Constitution and other laws of the country, to defend the interests of the Romanian legal order, fundamental rights and freedoms of citizens, let me meet with honor, conscience and without bias duties incumbent upon me as a member of the Court of Auditors. So help me God!
  

(5) exercise period of its mandate, the audit advisers may have to cancel of the functions to which they were appointed only in the cases and under the present law.
  

(6) the posts of Councilors of accounts which have become vacant cannot be filled only for the period remaining until expiry of the term of the person whose work ceased.
  


Article 47 (1) Of the audit advisers, Parliament appoints the Presidents and Vice-Presidents of the Court of Auditors and the Audit Authority.
  

(2) to be appointed advisors of accounts requires the following conditions: legal and economic higher education, work experience of at least 10 years in the specialty of studies completed and thorough training.
  


Article 48 (1) to Presidents, Vice Presidents and Councillors of Auditors the Court of Auditors, and the Audit Authority shall be organised and operated a cabinet that fits with the contractual staff.
  

— — — — — — — — —-. (1) of article 1. 48 was amended by section 1 of article. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.

(2) the structure and the number of staff from their respective offices shall be established by the Court of Auditors.
  


Article 49 (1) the members of the Court of accounts shall be independent in the exercise of their Office and irremovable throughout its duration. They are State officials and are subject to the incompatibilities provided for by law for judges.
  

(2) it is prohibited to members of the Court of Auditors to join political parties or to carry out public activities with political character.
  

(3) the members of the Court of Auditors are prohibited from exercising, either directly or through the person's status, trade activities, participation in the management of times companies leadership governed by law No. 31/1990, republished, with subsequent amendments and additions, or civil. They cannot be experts or arbitrators designated by the party in an arbitration.
  

(4) persons who have fulfilled the function of accounts during a full term shall be entitled, at the time the pensioner, the pension service, the amount provided by law for magistrates.
  

— — — — — — — — — — — —-. (4) article. 49 was introduced under the RECTIFICATION No. 94 of 8 September 1992, published in MONITORUL OFICIAL nr. 438 of 16 June 2014.


Article 50 (1) the members of the Court of Auditors shall be obliged: a) to carry out the function entrusted with impartiality and in compliance with the Constitution;
  

b) secrecy and of record and not to take a public position or give advice in matters within the competence of the Court of Auditors;
  

c) to express the affirmative or negative vote in the adoption of laws, the Court of Auditors, abstaining from voting as they are not allowed. In the event of a negative vote, it must be motivated in writing;
  

d) communicate in writing to the President of the Court any situation which could attract the incompatibility with the mandate that you exercise;
  

(e) to allow the use of) functions that they complies with the purpose of commercial advertisement or propaganda of any kind;
  

f) to refrain from any activity or show contrary to independence and dignity of their function.
  

(2) extreme violation of any obligation referred to in paragraph 1. (1) revocation of attracts those who committed it.
  

(3) revocation of members of the Court of accounts shall be made by the Parliament, at the proposal of the specialized committees set out in art. 46 para. 1. Article 51 (1) of the public external Auditors are subject to the incompatibilities of the code of ethics of the profession.
  

(2) persons who have fulfilled the function of public external auditor for a period of at least 14 years for the Court of Auditors shall be entitled, upon fulfilment of the conditions laid down in the standard retirement legislation in force concerning public pension system, the pension service, in the amount of 80% of the average gross income represented by the monthly made permanent corresponding to the last 12 months of activity preceding the month in which the application is lodged.
  

Revenue constituting the basis for the calculation of the pension service does not include the increase of risk and overuse neuropsihică 50% and no increase of up to 75% of the basic salary, won in court.
— — — — — — — — —-. (2) of article 9. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.

(3) service retirement pension provided for in paragraph 1. (2) benefit individuals who have fulfilled the function of public external audit, the standard retirement conditions laid down by the legislation in force concerning public pension system, of which the Court of Auditors shall be not less than 4 years, in which case the amount of the pension referred to in paragraph 1. (2) will be reduced by 1% for each year that is missing from the age of 14 years.
  

— — — — — — — — —-. (3) art. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.

(4) For over 14 years seniority in the post of external auditor of the public within the Court of accounts, the amount of the pension is 80% of the calculation basis referred to in paragraph 1. (2).
  

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Alin. (4) article. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.

(5) a pension shall be granted upon request, starting with the month following the month in which the application was registered at the territorial House of pensions of the radius of the home or residence of the applicant.
  

— — — — — — — — —-. (5) article. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.

(6) with the establishment of the amount of the pension service is determined and the old-age pension in the public sector, according to the legislation in force concerning public pension system.
  

— — — — — — — — —-. (6) article. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.

(7) if the amount of the pension service calculated in accordance with this law is lower than the pension from the public pension system, the amount shall be paid to the most advantageous.
  

— — — — — — — — —-. (7) article. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.

(8) persons who meet the conditions of the specialty within the Court of accounts, as referred to in paragraph 1. (2), shall be entitled, upon fulfilment of the conditions laid down in the standard retirement legislation in force concerning public pension system, pension, even if the retirement date had or have a different occupation. In this case, the basis for calculating the pension service is average monthly gross income in the last 12 months preceding the month in which the application is lodged by the retirement of public external auditors are at work alike, age, grade or step where he worked before the issuance of the applicant from the Office of the public auditor.
  

— — — — — — — — —-. (8) article. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.


(9) the provisions of paragraphs 1 and 2. (8) can only benefit individuals who have been released from the post of external auditor within the public court of Auditors for reasons not attributable to them.
  

— — — — — — — — —-. (9) article. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.

(10) the pensions of public external audit by the Court of Auditors is updated by applying to the amount of the pension of the warring service payment of percentage increase in base salary enjoyed by public external auditor found out at work, with the same level of payroll, alike, age, grade or step. If the upgrade follows a smaller pension, a pension in payment.
  

— — — — — — — — —-. (10) of article 1. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.

(11) the pension benefit service public external auditors which, at the date of application of this pension, are old-age pensioners in the public pension system. In this case, the amount of the pension is 80% of the average gross income represented monthly determined according to paragraph 1. (2) made by a public officer in the external activity, alike, age, grade or step.
  

— — — — — — — — —-. (11) article. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.

(12) shall be covered from the State budget through the budget of the Ministry of labour, social protection and Family, senior citizens, part of the pension service that exceeds the level of the pension from the public pension system.
  

— — — — — — — — —-. (12) article. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.

(13) the pension provided for in this article has the legal status of an old-age pension.
  

— — — — — — — — —-. (13) article. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.

(14) the information required to establish pension service referred to in this law relating to length of service in the post of external auditor and public basis for calculating pension shall prove with document issued by the Court of Auditors, its responsibility.
  

— — — — — — — — —-. (14) article. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.

(15) the payment of the pension provided for in this law shall be made as follows: a) from the date of release from Office, referred to in the decision issued by the President of the Court of Auditors, the external auditors of public situation dependent activity from the filing date of his retirement;
  

b) from the date of granting the pension, in the case of the persons referred to in paragraph 1. (8).
  

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Alin. (15) article. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.

(16) the provisions of this law relating to pensions granted to public service external auditors within the Court of accounts shall be supplemented by those of the legislation on the public pension system, on ways of fixing, payment, as well as those relating to the amendment, suspension, termination and resumption, recovery of sums unduly levied and jurisdiction.
  

— — — — — — — — —-. (16) of article 1. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.

(17) the provisions of this law shall not apply to persons entitled to a pension for service pursuant to a definitive and irrevocable judgments or, where appropriate, of the definitive judgments.
  

— — — — — — — — —-. (17) article. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.

(18) by the phrase «public external auditor» means persons carrying out specific activities of the Court of Auditors, those who meet and other duties related to strictly control function, which are treated as external public audit, as well as persons holding leading positions of director, Deputy director, head office/head office and regional audit Office Chief of the structures of the Court of Auditors and the Audit Authority.
  

— — — — — — — — —-. (18) of article 3. 51 was introduced by section 2 of art. 1 of law No. 7 of 18 January 2016 published in MONITORUL OFICIAL nr. 41 of 19 January 2016.


Article 52 (1) the expert staff of the Court of accounts, including one with leadership positions, is subject to mobility within the same occupational categories, through the modification of service. Mobility is done to streamline the work of the Court of Auditors and in the interests of its staff, for the development of the professional career.
  

(2) the Court of accounts staff Mobility is subject to the Statute of the public external auditor, approved under the present law.
  

(3) Decisions aimed at the mobility of the staff of the Court of Auditors are taken through the decisions of the plenum of the Court of Auditors.
  

(4) the external auditors of public may be established in a professional association, with the objective of promoting and developing the external public audit, improvement of vocational training, increasing the prestige of the profession and ensure cooperation with other similar bodies in the country and abroad.
  


Article 53 of the public external Auditors enjoys stability.


Article 54 Of the date on which the Criminal Court, members of the Court of Auditors and the external auditors of public law are suspended from their functions. In the event of a conviction has become final, they are dismissed from the law and in the event of acquittal, suspension ceases.


Article 55 Staff with managerial functions is called the Court of Auditors, and other categories of staff, the President of the Court.


Article 56 (1) the term of Office of Member of the Court of accounts shall cease in the following situations: a) on the expiry of the term for which he was appointed or in case of resignation, electoral rights, the right of dismissal times of death;
  

b) in situations of incompatibility or impossibility of tenure more than six consecutive months;
  

c) in the case of revocation.
  

(2) upon termination of the mandate, in accordance with the law, counselors of Auditors shall be entitled to return to the position held previously, if their appointment to the Court of Auditors was made a post in a public institution.
  

(3) during the period in which the item is reserved, it can be occupied only by the contract fixed-term employment.
  


Article 57 disciplinary Liability of certified public auditors, external conditions and the procedure for its application shall be established by the profession's code of ethics approved by the plenum of the Court of Auditors.


Chapter VI powers of bodies Article 58 the duties of the plenary of the Court of Auditors are as follows: to) adopt policies and strategies of the Court of Auditors;
  

b) approve the rules specific to its own on the activities of the Court of Auditors;
  

c approves the audit manuals) and guidelines on specific issues, based on the rules of the Court of Auditors, as well as other procedural rules;
  

d) approve programmes of activity of the Court of Auditors;
  

e) approves the way specific actions required by decisions of the Chamber of deputies or the Senate, that are not already provided for in the programme;
  

f) approves the State functions of the staff of the Court of Auditors;
  

g) approve designation, scope of activities and organizational structure of the departments of the Court of Auditors;
  

h) shall approve the draft budget of the Court of Auditors;
  

I) debate and decide the transmission Chamber of Auditors budget execution by Parliament;
  

j) approves of the plenum, the rules of organization and functioning of the Court of Auditors, the Court of accounts staff holidays, the regulation referred to in article 1. 11(2). (2) the code of conduct and professional ethics of the staff of the Court of Auditors, as well as other specific regulations;
  

k) approves the statutes of the public external auditor;
  

l) approve the organisational structure of the Court of Auditors, appoints the directors, Deputy Directors, chiefs of services, the Secretary general of the Court of Auditors, and shall determine their duties, through the job description;
  

m) approve the reports intended to be communicated to Parliament;
  

n) issue opinions, in accordance with article 11. 41;
  

a) approves the organizational structure of the general secretariat and the tasks of its compartments;
  

p) shall act on amendment of the internal organization of the Court of Auditors shall, within the limits of the law;
  

q) requires periodic and examines reports on the work of the departments of the Court of Auditors and the Board of Auditors;
  

r) examines and approves the proposed agenda of the plenary sitting, made by the President of the Court;
  

s) approve the list of job vacancies to be removed from the contest, as well as topics and competitions for filling vacancies;
  

, etc) to approve contracting for works, supplies, services, or other benefits necessary for the functioning of the Court of Auditors;
  

t) other duties laid down in the law.
  


Article 59 Court of Auditors shall exercise their powers in the presence of at least 2/3 of its members, and decisions shall be adopted by a majority vote of the members present.


Article 60 (1) the functions of the President of the Court of accounts are:
  


to represent the Court of) accounts and to ensure that its relations with the institutions and public authorities and with national and international bodies;
  

(b) to coordinate the work) the Court of Auditors;
  

c) to convene and preside the plenary debates and ensure enforcement of judgments;
  

d) to propose the agenda for the meetings of the plenary and subject to the approval of the latter.
  

e) to track the transmission of reports to the Parliament and the Court of Auditors;
  

f) to appoint the staff of the Court of accounts, except for the one appointed by the plenary, and to have available, if appropriate, posting or revoking of the law; personnel Audit Authority, this attribution shall be exercised only with the consent of the President;
  

g) exercise disciplinary action under the provisions of art. 57, and apply disciplinary sanctions in the cases provided for in the code of ethics of the profession;
  

h) to inform members of the vacancies on the Court of accounts to Parliament, to take action with a view to their employment;
  

other duties I) which may be determined by the rules of organization and functioning of the Court of Auditors.
  

(2) the duties of Vice Presidents and Councillors of accounts shall be established and shall be approved by regulation of the Court of Auditors on the proposal of its President.
  

(3) In exercise of his powers, the President of the Court of Auditors issues orders.
  


Article 61 guarding the Court of Auditors shall ensure at the central level of the protection and Guard Service, and at the territorial level, the Romanian Gendarmerie, free of charge.


Chapter VII Infringements and sanctions Article 62 shall constitute misconduct and sanctions: a) the obligation to disregard this Court of Auditors within the established terms, the accounts to be verified-civil fines equal to the salary on 1-3 months for the fault which caused the delay;
  

(b) failure to comply with the measures laid out in) basis. 42 para. (1) (a). b)-d) and art. 45, with civil fines equal to the salary from 2 up to 5 months for the fault of which have not been carried out measures provided.
  


Article 63 violations of the obligations laid down in article 21. 5 para. (2) no penalty with 50 lei for each day of delay.


Article 64 (1) Recovery of damages as a result of nedispunerii and neurmăririi by the management entity of the measures submitted by the Court of Auditors, constitutes infringement and is punishable with imprisonment from 3 months to one year or by a fine.
  

(2) If the Act referred to in paragraph 1. (1) was committed through negligence, the penalty is a fine.
  


Article 65 (1) Deviations. 62 and 63 shall be ascertained by the external auditors of the Court of Public Accounts, and the fine is determined according to the rules approved under the provisions of art. 11(2). (2). (2) the amounts of civil fines to make come from the State budget.
  


Chapter VIII transitional and final Provisions Article 66 for the purposes of this law the Chamber of Auditors of the municipality of Bucharest is assimilated with the boards of County accounts.

Note Note: Reproduce the provisions of article below. III of law No. 217/2008 modifying and completing law No. 94/1992 concerning the Organization and functioning of the Court of Auditors, published in the Official Gazette of Romania, part I, no. 724 of 24 October 2008 which were not contained in the form of law No. republished 94/1992 and which still applies, as the provisions of law No. 217/2008: "Art. III.-In accordance with the law No. 94/1992, republished, with subsequent amendments and additions, after ceasing to hold office, the audit advisers with legal studies, depending on the date of entry into force of this law may be appointed magistrates, under the conditions provided for by law No. 303/2004 concerning the status of judges and prosecutors, republished, with subsequent amendments and additions, as well as by law No. 304/2004 on judicial organisation, republished, with subsequent amendments and additions. "

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