Law No. 72 Of 29 April 1997 State Budget For 1997

Original Language Title:  LEGE nr. 72 din 29 aprilie 1997 a bugetului de stat pe anul 1997

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LAW no. 72 of 29 April 1997 state budget
1997
Issued



PARLIAMENT Published


Official Gazette no. 76 of 29 April 1997

Romanian Parliament adopts this law.

Article 1


(1) The state budget includes mobilized financial resources available to the state, distributed mainly to achieve social and cultural actions, of educational, ensuring the country's defense, public order and the administration of justice, social protection measures approved population boosting farmers, development of research programs, ensuring the protection and restoration of the environment, and the functioning of public authorities.


(2) The state budget for 1997 is set at income amounting to 40277.9 billion lei and expenditures amounting to 52731.9 billion, with a deficit of 12454.0 billion.


(3) Synthesis state budget for 1997, detailed income, chapters and subchapters and expenses, equity is presented in Appendix. 1.


(4) Synthesis of state budget expenditures for 1997, detailing the expenditure items is presented in Appendix. 2 and the main spending budgets are set out in Annex. 3.


(5) The budgets of the principal loan, under "Transfers" are set amounts for payment of contributions and contributions to international organizations, approved by laws, ordinances and decisions of government, including paying any bank fees charged by foreign banks correspondent of the National Bank of Romania for the related currency transfers. The contribution to the banking financial bodies established according to the law in force, ensure the budget of the Ministry of Finance.


(6) In order to ensure payment at maturity, contributions and contributions to international organizations and financial and banking bodies and reimbursements of foreign loans, as interest payments and fees related to their principal loan can perform before engaging expenses, credit transfers from other budget expenditure titles in the same chapter, the whole year.


(7) The budgets of the principal loan is provided and the amount of 636.9 billion lei, representing allocations from budgets of some ministries to supplement the income of public institutions subordinated to the finance current expenditures and investment is guaranteed by law, extra-budgetary funds and allowances granted by the state budget.


(8) The income allocations of the ministries' budgets and expenditures of these public institutions and foreign loans inflows are annexed to the budget of each ministry.


Article 2


(1) State budget revenues consist of current income amounting to 39569.9 billion, income from capital in the amount of 704.0 billion lei and receipts from repayment of loans amounting to 4.0 billion.


(2) Under the current income tax revenues are the sum of 38745.1 billion, which represents 16466.5 billion lei 22278.6 billion lei direct taxes and indirect taxes.


(3) Direct taxes consists mainly of income tax in the amount of 7366.5 billion lei and wage tax in the amount of 8697.2 billion.


(4) Within indirect taxes, value added tax shall be determined in the amount of 12391.8 billion, excise and tax on crude oil from domestic production and natural gas in the amount of 5085.0 billion, and customs duties, the amount of 4760.3 billion. For the production of crude oil and natural gas realized in 1996, Autonomous Oil "Petrom" Bucharest Autonomous Natural Gas "Romgaz" Medias are exempted from paying tax operating activities of mineral resources and oil royalties for 1997 and as a result, will not receive these autonomous from the state budget for this year amounts equivalent to reinvest in the oil field.


(5) Non-tax revenues are established in the amount of 824.8 billion lei from: payments from net profit of autonomous administrations in the amount of 251.0 billion lei, payments from public institutions in the amount of 202.0 billion lei and miscellaneous income in the amount of 371.8 billion lei.



(6) Income from capitalization of capital consists of assets of public institutions, amounting to 7.0 billion, and the valuation of stocks of material reserves and national mobilization and the amounts paid by the National Agency of Agricultural Products - RA, amounting to 697.0 billion lei.


(7) The cost of wheat stock valued by the National Administration of Material Reserves, due to its definitive removal of national material reserves, according to the law, shall be transferred to the state budget. National Agency of Agricultural Products - RA for gray capitalized stock, will deduct the funds allocated from the state budget in the form of premiums difference Interest paid on bank loans received for setting up stocks of wheat, which will pour budget state.


Article 3


(1) Taxes, fees and other revenues and normative acts regulating them, which are based on revenue in 1997 from the state budget and local budgets, as applicable, are provided in Annex. 4.


(2) The provisions of normative acts that have established taxes, fees and other revenues of the state budget, local budgets and special funds, whose application has ceased, applies only to fiscal control for setting, tracking and collecting debts in previous years, within the limitation period.


Article 4


The collection of taxes, contributions and other revenue of the state budget, local budgets and special funds budgets for 1997 is made in accordance with the legal provisions in force, and according to this law.

Article 5


(1) Since this law after its publication in the Official Gazette of Romania, corporation tax shall be monthly until the 25th of the month following the month for which the tax is calculated.


(2) Taxpayers are required to pay income tax for December 1997 until January 25, 1998 inclusive, an amount equal to the tax calculated for November 1997 following the regularization on the basis of the balance sheet to be made by the deadline set for submitting the balance sheet of 1997.


Article 6


Calculating profit tax of 1997 no longer apply a 50% reduction of corporation tax for the taxable profits corresponding share of these revenues in total revenues, taxpayers who receive income in foreign currency from the export of goods made its own operations and the provision of international services.

Article 7


Individuals authorized by Decree-Law no. 54/1990, as well as collaborators with own cars have companies that operate taxi are subject to a flat tax quarterly 200,000 lei, which is paid until the 25th of the last month of each quarter. This provision shall apply from the II quarter of 1997.

Article 8


Provisions of art. 17 para. 5 of the Government Ordinance no. 70/1994 on corporation tax, approved by Law no. 73/1996 and republished, shall lapse.

Article 9


(1) special consumption taxes (excise) for some products imported and the country set out in Annex. 1 of Law no. 42/1993 on excise duties on imported products and the country as well as domestic production tax on oil and gas, republished in the Official Gazette of Romania, Part I, no. 286 of 11 December 1995 is amended as follows: no. crt. 4 - Spirits including liquors and obtained by distilling grain 130%, of which: whiskey; gin; rum distilled from sugar cane 200%; no. crt. 5 - based drinks wine, of which: brandy 200%; no. crt. 10 - Cigarettes average quality ECU 4,00 / 1,000 cigarettes.


(2) Tax on crude oil and natural gas from domestic production is periodically updated by Government decisions, according to changes in the level of import prices and those with high, as stipulated in Law no. 42/1993, republished.


Article 10



(1) share of value added tax provided for in art. 17 lit. B. pt. 5 of the Government Ordinance no. 3/1992 on value added tax, republished in the Official Gazette of Romania, Part I, no. 288 of 12 December 1995 and in art. I pt. 6 lit. a) the Government Ordinance no. 21/1996 on amending and supplementing certain regulations relating to value added tax (approved by Law no. 42/1997) for vegetables and edible fruits fresh, frozen, dried, dehydrated, canned or processed is set at 18%.


(2) The provisions of art. 9 and art. 10 para. (1) shall apply from the month following the month in which this law was published in the Official Gazette.


Article 11


Share of penalties for failure to pay the due budgetary obligations, consisting of taxes, fees, contributions and other budgetary revenues, updated by Government decision, the proposal Ministry of Finance, correlated with the average interest rate on the interbank market, they can add more than 20 percentage points.

Article 12


(1) economic structure, state budget expenditures for 1997 are as follows:



















- ROL billion -









EXPENSES - TOTAL, 52731.9




Of which:






1. Current expenditure 46149.6





Thereof:






A) staff costs


10980.2


B) material costs and services


6149.4


C) grants


4085.0


D) raw


604.5


E) Transfer


14404.9


F)
interest on debt and other expenses 9798.9




G)
positions overall amounts provided as reserves 126.7




2. Capital expenditures 3806.8





March. Loans granted 1100.4





4.
Loan repayments, interest payments and fees on loans 1675.1




Thereof:






A) foreign loan repayments


982.7


B)
interest payments and commissions on foreign loans 680.0




C)
repayment of the loan granted from the state social insurance budget 12.4


(2) The expenditure shown in the budget for 1997 is the maximum limit that can not be overcome and their modification will be made under the law. Hiring, contracting works and goods and any expenditure by the authorizing officers are only under the law and within the approved budget.


(3) Procurement of imported goods can be done by acquiring legal persons, as defined by law, only under the conditions set by the Government.


(4) to be placed in personnel costs provided in the state budget for 1997, the principal loan will take that as from 1 June 1997 and August 1st, 1997 for the education sector, the number of occupied posts do not exceed the maximum number specified in Annex. 3. The maximum number of posts in this Annex will be endorsed and approved the functions of authorizing officers of the budget. Expenses for travel, secondments, transfers, provided in the state budget for 1997 can not be increased by transfers of budgetary credits.


Article 13


(1) Costs for public authorities shall be established in the amount of 1888.9 billion.


(2) Expenses for the Senate are in the amount of 46.8 billion lei.



(3) The expenses for the Chamber of Deputies are in the amount of 139.9 billion lei. Extrabudgetary revenues of the Chamber of Deputies will be fully retained by it to cover current expenses and capital related actions and extrabudgetary activities. Administration, accounting and reporting of income and expenditure in question will be made in extrabudgetary and availability at the end of next year will be carried forward to be spent with the same destinations. Standing Bureau of the Chamber of Deputies may approve the use of proceeds in lei and in foreign currency and other destinations.


(4) The costs of maintenance and repairs of heritage assets managed by the Chamber of Deputies, the purpose of exercising the mandate assigned by MPs in the constituencies are within the budget of the Chamber of Deputies under the heading "Material expenses and services".


(5) Expenses for the Romanian Presidency are in the amount of 13.1 billion lei.


(6) Travel expenses, daily allowances and accommodation for members of official delegations, representatives of institutions and media representatives accompanying the President of Romania visits they perform abroad, according to legal provisions, are included in the budget of the Romanian Presidency the heading "Material expenses and services" article "Other expenses".


(7) The costs for the judicial authorities are in the amount of 474.9 billion lei.


(8) Justice Ministry's budget are included and judicial stamp proceeds from the sale, according to Government Ordinance no. 32/1995, approved by Law no. 106/1995. Proceeds from this revenue will be used by the Ministry of Justice and the Supreme Court of Justice, according to the purposes established by Government Ordinance no. 32/1995, including judicial stamp printing. For incentives from the proceeds of the sale judicial stamp is not due to social insurance contribution, contribution to the Fund for payment of unemployment benefits and supplementary pension contribution.


(9) expenses for the Chamber of Accounts in the amount of 71.4 billion lei to 2.9 billion lei Constitutional Court, to 2.9 billion lei Legislative Council for National Securities Commission 1.4bn lei and 4.6 billion lei Competition Council.


(10) Expenditures for executive authority bodies are in the amount of 1131.0 billion, of which: 112.7 billion lei for the GSG and 1018.3 billion lei for ministries and other bodies of public administration central.


(11) Fund and the President of Romania, respectively, amid Prime Minister, established under Law no. 40/1991, republished, is in amount of 150.0 million lei, or 140.0 million; Senate President backdrop, respectively President of the Chamber of Deputies fund, established under Law no. 53/1991, republished, are each in the amount of 150.0 million lei; Fund President of the Supreme Court constituted under Law no. 56/1996, is in the amount of 50.0 million; Fund President of the Constitutional Court, established under Law no. 47/1992 and Law no. 56/1996, is in the amount of 20.0 million.


(12) The funds referred to in the preceding paragraph are summarized under the heading "Material expenses and services" article "Other expenses" in the budgets of those institutions.


(13) The budget of the Ministry of Finance, under "Other actions" are also included personnel costs and incidental expenses related to the General Department of Customs, the structure within the Ministry of Finance.


(14) The budget of the Office for Consumer Protection under the Government no. 21/1992, approved and modified by Law no. 11/1994, was provided under the heading "Transfers" amount of 150.0 million lei, which will be assigned by that consumer protection associations in order to supplement its own funds to finance programs in the field of consumer protection, editing and organizing materials action on informing the public through the media.



(15) Income from Foreign Ministry consular fees collected in foreign currency for services rendered abroad by diplomatic missions and consular offices, which are retained by the Ministry of Foreign Affairs, according to Government Ordinance no. 33/1996, approved and modified by Law no. 33/1997 and the costs that may be made from them, to 62298.9 million lei level are set out in the Annex to the budget of the Ministry of Foreign Affairs.


(16) To support the activities of political parties in accordance with the Law of political parties no. 27/1996, is allocated in 1997 transfers from the state budget through the budget of the Secretariat General of the Government, amounting to 15755.1 million lei.


Article 14


(1) Expenses for the defense of the country shall be determined in the amount of 5276.2 billion, which also include expenditure on ensuring interoperability within the Euro-Atlantic integration actions, the participation in peacekeeping operations underway (UNAVEM III and SFOR), the Romanian army participation in the Partnership for Peace Program, the force of fast reaction and for other actions approved under the law.


(2) Expenditures for public order and national security shall be determined in the amount of 2562.9 billion.


(3) revenues in lei and foreign currency collected by the Ministry of National Defense, Ministry of Interior and other components of the armed forces of exploitation in the country and / or export of goods in equipment, and various service provision will be fully retained by them as financing sources for financing material expenses and capital, in accordance with the rules on public finances.


(4) foreign currency revenues, collected by the Ministry of Defence of operations to participate in the Partnership for Peace, including technology and equipment depreciation amount reimbursed by the UN, as well as those received from external partners in bilateral assistance activities, and for programs to achieve interoperability with NATO will be fully retained by it as extra income to finance expenses and capital equipment.


(5) in domestic and foreign currency amounts earned under the law of fines and confiscated money and property by police units personnel, firefighters and police officers, after recovery of all costs incurred with the recovery, conservation, evaluation and transport goods seized a share of 25% will be retained by the Ministry of Interior, as extrabudgetary funds to be used to finance material costs and capital specific endowments operative in accordance with the rules on public finances, the difference following to make State budget income.


(6) Income from military guard organized under the law of the Ministry of Interior economic agents are retained by the ministry as extrabudgetary funds and will be used to cover current expenses and capital related herds guard.


(7) Income from public institutions under par. (3), (4), (5) and (6) and retained by them under this law and the expenses that may be made from them, are presented in the annex to the main spending budgets.


Article 15


Expenditures for social and cultural activities, which are financed from the state budget shall be determined in the amount of 17239.0 billion, of which: 6857.4 billion lei representing staff costs, material expenses 2342.6 billion lei and services, 357.8 billion lei income supplement benefits of public institutions, 820.0 billion lei allowances to offset rising prices for bread, transfers 5466.4 billion lei, lei 960.4 billion for capital expenditure 422.0 billion lei for repayments of foreign loans and payment of interest and related fees and 12.4 billion lei repayment of a loan from the state social insurance budget, until 15 May 1997.

Article 16



(1) Expenditures for education, financed from the state budget is in the amount of 6739.1 billion, of which: 4241.1 billion lei represent personal expenses, administrative expenses 939.8 billion lei and services, 61.7 billion lei income supplement benefits of public institutions, transfers lei 825.9 billion, 665.9 billion lei capital expenditures and 4.7 billion lei interest rates and commission payments on external borrowings.


(2) Ministry of Education budget includes the amount of 36.8 billion lei for university education reform and, respectively, 25.4 billion lei for higher education reform, representing the Government's contribution to achieving these reforms.


(3) The amounts in the budget of the Ministry of Education under the heading "Transfers", the amount of 608.4 billion lei is intended to provide additional rights for students, to be used according to the law. Allocate the amount of 13.9 billion lei scholarships for Moldovan youth.


(4) For the funding of activities of European integration in education, the Education Ministry will allocate the sum of 19.9 billion.


(5) The income made by the establishments and educational institutions in accordance with the provisions of the Education Law no. 84/1995, republished, including availability of the end of 1996, remain available to the Ministry of Education and the costs thereof to be performed at the level of 794.3 billion lei are annexed to the budget of Ministry of Education.


(6) The Ministry of Education is authorized to make payments in advance for making textbooks, up to 70% of the contracts.


Article 17


(1) Health expenditures financed from the state budget is in the amount of 4177.6 billion, of which: 2458.0 billion lei representing staff costs, expenses 1042.0 billion lei materials and services, 34.3 billion lei transfers, 233.8 billion lei capital expenditure and 409.5 billion lei for external loan repayments and payments of interest rates and fees associated with them.


(2) transfers referred to in para. (1) the amount of 0.9 billion lei is intended to support National Red Cross Society, in accordance with Law no. 139/1995.


(3) The budget of the Ministry of Labour and Social Protection includes the sum of 19.5 billion lei for the payment obligations of the Romanian state by the German government under the agreement concluded on line delivery of healthcare.


Article 18


(1) Expenses for culture, religion and action sports and youth activity funded from the state budget, amounting to 817.0 billion are lei, of which: 524.7 billion lei actions Culture, religious institutions, including the construction and repair of churches, 83.5 billion lei, sports and youth activities 172.7 billion lei and expenses of administration and public services decentralized 36.1 billion lei.


(2) The institutions of culture and art, which in 1997 will be fully or partially from the state budget through the Ministry of Culture, are those set out in the Annexes to the budget of Ministry of Culture.


(3) The amounts allocated for purchases of books and publications, Ministry of Culture may make purchases and equipping public libraries subordinated to local authorities.


(4) Of the funds allocated by the state budget, Ministry of Culture will use the amount of 196.0 billion lei to finance the design, conservation, restoration, consolidation and enhancement of the national cultural heritage belonging to public institutions of central subordination and the local subordination, as well as those belonging to religious cults, contracted under the law.


(5) The amounts allocated to "Other investment expenses", Ministry of Culture and acquisitions may make memorial houses, land located in the historical sites of special importance and cultural property to museums or authorities subordinate to this ministry local government.



(6) The funds allocated from the state budget Romanian Radio Broadcasting Corporation, in the amount of 56.9 billion lei, and the Romanian Television Company, in the amount of 49.4 billion lei, used according to the purposes of the Annexes to the budgets of the two companies.


(7) National Film Centre, the public authority specialty films approve the list of national interest, of particular importance for Romanian culture, films of great complexity, completing financed from the state budget under Art . 10 of Legislative Decree no. 80/1990 on the organization of film, following their selection on a competitive basis. To support the creation of film projects freshers, National Film Centre will allocate EUR 500.0 million.


(8) transfers provided in the budget of the Ministry of Youth and Sports, the amount of 33.0 million is intended to cover the difference in interest on loans to newlyweds, according to legal provisions in force.


(9) The budget of the Ministry of Youth and Sports and the necessary amounts are included Romania's participation in the European Community Programme "Youth for Europe".


(10) for supporting the work of the Romanian Olympic Committee, is allocated in 1997 from the state budget through the Ministry of Youth and Sports, under the heading "Transfers", the amount of 6750.0 million lei.


(11) Funds allocated from the state budget shall be managed by the Romanian Olympic Committee, separate from amounts received from other sources, and can be used for:


A) personnel expenses necessary to grant salary rights related posts approved by Government Decision no. 124/1991 on the organization and functioning of the Romanian Olympic Committee, republished, and for bonus batch Olympic athletes, coaches and other technicians in centralized training periods, in accordance with regulations in force;


B) cover the costs of maintenance, repair and operation of the office and the car park of the Romanian Olympic Committee, expenditure for procurement of low value inventory items and short-term spending for equipment independent nature of the investments and the costs of editing and publishing the Bulletin Olympic "Sport in Romania";


C) financial and material support of the Romanian Olympic Academy, junior Olympic national centers and Olympic sports federations;


D) support program for External Relations on participation in competitions and other actions under the aegis of the International Olympic Committee, National Olympic Committees Association and the Association of National Olympic Committees of Europe, as well as receiving delegations to develop Olympic activity.


(12) The amount of 5298.5 million lei provided in the Foreign Ministry's budget in the "Culture, religion and action sports and youth activity" will be used to finance the Romanian Cultural Foundation, according to the law.


(13) Transfers from the state budget provided for in the budget of the Secretariat General of the Government in the "Culture, religion and action sports and youth activity" through its budget will be allocated as follows:


A) the amount of 6240.0 million lei, made available to the Department for the Protection of National Minorities, to support the activities of non-political organizations of national minorities by partially cover the expenses incurred in the operation of premises and equipment minimum activity press book, own publications, cultural, scientific symposia and other similar events organized in the country and abroad for some action;


B) the amount of 425.0 million lei, made available to the Department for the Protection of National Minorities, funding programs and projects in the "European Campaign to combat racism, xenophobia, antisemitism and intolerance";


C) the amount of 3475.0 million lei, made available to the Council on Issues Romanians from Everywhere for supporting the work of Romanians abroad;


D) the amount of 2575.0 million lei, made available to the Department of Public Information for promoting the image and interests abroad Romanian;



E) the amount of 1720.0 million lei, made available to the Department of Public Information for the development, where justified, share scientific and socio-cultural by institutions, associations or other bodies, based selection tenders, respecting the criteria of competitiveness.


(14) The distribution and use of amounts for the measures referred to in the preceding paragraph shall be approved by Government decision, initiated by the General Secretariat of the Government, on proposal of the Department for Protection of National Minorities Issues Council Romanians Abroad, Department Public information and other interested institutions as appropriate.


(15) The number of posts in the cult units with low incomes or no income, for which a contribution is granted from the state budget at the two minimum gross salary per country, can be major agreement with Secretariat State Religious maximum 8,000 positions, without exceeding the approved budget.


Article 19


(1) Expenditures for social assistance, allowances, pensions, benefits and allowances, financed from the state budget is in the amount of 5505.3 billion, of which: state allowances for children 3457.6 billion, allowances to offset rising prices for bread 820.0 billion, 532.0 billion lei and military retirement pensions, benefits, allowances and bonuses IOVR, war veterans and other categories of beneficiaries 545.4 billion lei.


(2) The sum of 820.0 billion lei referred to in the previous paragraph and provided in the budget of the Ministry of Labour and Social Protection is intended to cover the increase in prices of bread for welfare recipients, pensioners, unemployed persons, beneficiaries of social grants beneficiaries of Law no. 53/1992 on special protection of persons with disabilities and other categories of beneficiaries will be used according to the law.


(3) The total amount of the subchapter "State allowances for children" in the budget of the Ministry of Labour and Social ranges and the amount of 468.5 billion lei, which the law will be used to endow the support additional families with several children.


(4) The methodology for establishing the level of maintenance contribution in social institutions, assisted or payable by their guardian, as appropriate, approved by Government decision.


Article 20


(1) Costs for services and public development and housing are established in the amount of 460.0 billion lei.


(2) The budget of the Ministry of Public Works and Planning are summarized under the heading "Transfers" amounts for further investment in residential buildings under Government Ordinance no. 19/1994 on stimulating investment for the realization of public works and housing construction, approved and amended by Law no. 82/1995, the Housing Law no. 114/1996, and the implementation of the Government Ordinance no. 20/1994 regarding safety commissioning of existing buildings, republished, approved and amended by Law no. 82/1995, amounts that the principal loan will distribute counties.


(3) The county councils and the General Council of Bucharest, together with local councils on whose territory dwellings are concerned, shall establish and approve the list of apartment blocks to be financed in 1997, with distribution on localities and blocks, within the limits of the funds approved.


(4) The amounts in the budget of the Ministry of Public Works and Planning under the heading "Transfers" are summarized and amounts to subsidizing the interest on loans for house Savings for housing, social housing and necessary under the Law housing no. 114/1996 for the organization and operation of real estate cadastre under Law no cadastre and real estate advertising. 7/1996, and for payment of interest, fees and bank charges and value added tax pursuant to Government Decision no. 869/1996 regarding the Government contracting and guaranteeing of external loans for social housing and necessary.



(5) The Ministry of Public Works and Planning, the amount set out in the list of investment heading "Other investment expenses" can engage the sum of 3.0 billion lei to achieve feasibility studies to support the government program paving and lighting of rural roads, provision of water to villages and connecting villages to the telephone network; feasibility study and financing are under regulations.


Article 21


Expenses for environment and waters are in the amount of 142.7 billion lei.

Article 22


Expenses from the state budget for economic field is established in the amount of 8295.0 billion, of which: 413.7 billion lei personnel expenses, administrative expenses 333.7 billion lei and services, 2631.8 billion lei subsidies, premiums 604.5 billion lei, lei transfer 3319.2 billion, 695.1 billion lei for capital expenditure and 297.0 billion lei for external loan repayments and payments of interest rates and fees associated with them.

Article 23


(1) Expenses for industry and commerce are in the amount of 2002.0 billion lei, out of which 50.9 billion lei personnel expenses, administrative expenses 128.1 billion lei and services, 3.7 billion lei in allowances supplementing incomes of public institutions, 1071.0 billion lei subsidies on products, 0.4 billion lei subsidies to cover price differences and price, 403.0 billion lei transfers, 342.2 billion lei capital expenditures and 2.7 billion lei external loan repayments and payments of interest rates and fees associated with them.


(2) transfers referred to in para. (1) are summarized and 7.6 billion lei to partially cover the costs of ecological protection, carried out by the company "Plant Recovery Turnu Magurele pyrite ashes" - SA processing pyrite ashes and the calcium chloride and 298.6 billion lei to cover social protection rights are autonomous staff with difficult working conditions, the Ministry of Industry and Trade, and 91.0 billion lei for the payment of the consideration to domestic supplies and equipment providing services for Pucheng Thermal Power plant - China, representing installments due in 1997 with interest rate loan granted to Romania by the PRC in 1970.


Article 24


(1) Expenditures for agriculture and forestry, including irrigation, drainage and soil erosion are in the amount of 4128.0 billion, of which: 321.0 billion lei personnel expenses, administrative expenses 153.7 billion lei and services 1416.7 billion lei subsidies to cover price differences and price, bonuses 604.5 billion lei farmers 1548.7 billion lei transfers, 49.3 billion lei capital expenditures and repayments of 34.1 billion lei external loans and payments of interest rates and fees associated with them. In 1997, state support for agriculture will be done in full transparency only through the state budget.


(2) transfers referred to in para. (1) is contained and the amount of 1400.0 billion lei to establish a system of vouchers for farmers. How to implement and regulate this system of vouchers approved by law.


Article 25


(1) Expenses for transportation and communications are the sum of 1772.0 billion lei, out of which 18.4 billion lei personnel expenses, 17.5 billion lei material expenses and services, 140.0 billion lei subsidies on products and activities, transfers 1068.7 billion lei for the activities in the field of national roads and bridges, railway infrastructure, airport management, navigation, 267.2 billion lei capital expenditure and 260.2 billion lei repayment of external loans and payments interest rates and fees associated with them.


(2) The costs referred to in the preceding paragraph shall include amounts related to project financing and restructuring Autonomous' National Administration of Roads in Romania "and rehabilitation of national roads.


Article 26


(1) Expenditure for other economic activities are in the amount of 393.0 billion lei, out of which 23.4 billion lei personnel expenses, 34.3 billion lei material expenses and services, transfers and 298.9 billion lei 36.4 billion lei capital expenditure.



(2) the transfers referred to in para. (1) spending to boost export production and export was established in the amount of 200.0 billion lei, of which:


A) 150.0 billion lei for stabilization of interest rates on short-term loans, medium and long granted by the Export-Import Bank of Romania - SA commercial banks and export production and export of machinery, complex installation and execution of objectives abroad and exports to other short-term loans made in 1996 and 1997, according to the law;


B) 40.0 billion lei to stimulate the development and production of complex projects with long manufacturing cycle for export under Government Ordinance no. 14/1995 on measures to stimulate the development and production of complex projects with long manufacturing cycle for export, approved by Law no. 70/1995;


C) 10.0 billion lei expenditure for providing the name and on behalf of state export credit granted in 1997; possible availability may be used to stabilize the interest rate on bank loans according to the provisions of letters a) and b).


Article 27


(1) Expenses for research are in the amount of 859.4 billion lei, out of which 45.6 billion lei to cover personal expenses 524.8 billion lei materials and services, 0.6 billion lei allowance supplement public institutions' own revenues, 257.8 billion lei 30.6 billion lei transfers and capital expenditure.


(2) The budget of the Ministry of Research and Technology, under the heading "Transfers" is contained and the amount of 10.0 billion lei to finance expenditure on maintenance, operation and functioning of national interest installations, according to Law no. 51/1996 approving Government Ordinance no. 25/1995 on regulating the organization and financing of research and development.


Article 28


(1) Expenses for debt are determined in the amount of 9798.9 billion, of which: 7921.0 billion lei interest rates on domestic debt, 732.0 billion lei interest rates on public debt external, according to legal regulations are paid from the state budget, 959.5 billion lei expenses incurred in the issuance and placement of government securities risk and guarantees granted by the State under the law and 186.4 billion lei exchange rate differences related to domestic and foreign public debt, according laws.


(2) expenses for internal public debt and interest rates include short-term domestic borrowings based on government bonds, treasury bills and other specific instruments, as well as to finance the state budget deficit in the General Account the state treasury.


(3) The Government, through the Ministry of Finance is authorized to borrow and refinance the state to finance state budget deficits from previous years and from 1997 up to the level recorded at the end of each year and to refinance consideration RON currency loan Val series 1996.


(4) The Ministry of Finance is authorized, during the execution of the state budget to cover state budget expenses to revenue collection approved to issue treasury bills and / or other specific instruments Interest-bearing, whose maturity may not exceed the end of the financial year, which will be put into circulation by the National Bank of Romania, based on agent agreement concluded with the Ministry of Finance on behalf of the state.


Article 29


(1) In 1997, the state budget will provide loans amounting to 1100.4 billion lei, out of which 49.3 billion lei for completing certain objectives approved by bilateral agreements and intergovernmental agreements, 1.1 billion lei for persons enjoying refugee status and are deprived of livelihoods and 1050.0 billion lei for crediting agriculture.


(2) The loans lending for agriculture approved by law, the National Bank of Romania cease granting new loans targeted to agriculture.


Article 30


On the spending side of the state budget are established and used, based on government decisions:

A) the financial recovery available to the Government in the amount of 50.0 billion lei;



B) budget reserve fund available to the Government in the amount of 51.7 billion lei, which is used to finance activities that occur during the year and in the state budget and local budgets, maintaining budgetary balance. Allocation of funds from the budgetary reserve fund at the disposal of local government budgets is by increasing the amounts deducted from salaries or transfers from the state budget to local budgets, as appropriate;


C) intervention fund available to the Government in the amount of 20.0 billion lei to eradicate the effects of natural disasters;


D) Fund to the Government of Romania for relations with Moldova in the amount of 5.0 billion lei.


Article 31


(1) In 1997, the State Office for Inventions and Trademarks shall be used in extrabudgetary a 30% share of the domestic and foreign revenues derived from national registration of trademarks and appellations of origin, examination brands, fees for patent applications and patents, as well as fees for designs for destinations provided by Law no. 120/1992 on the fees for patent applications and patents, the Government Decision no. 274/1991 on charges relating to trade marks factory, trade and service, as well as the designation of origin, of Law no. 129/1992 on the protection of industrial designs.


(2) availabilities recorded at the end of the year, domestic and foreign, in amounts withheld par. (1) shall be carried over to the next year and will be used for the same destinations provided by regulations.


Article 32


(1) The Government may approve changes to the structure and between the principal loan, the total level of employment in foreign loans inflows contained in the Appendices. 1 and 2, depending on the programs of foreign loan, approved according to law.


(2) The principal of loans are obliged under the approved budget for 1997 to ensure full and priority necessary funds, representing local component, relating to conduct foreign loan agreements approved by law.


Article 33


(1) In 1997, the payroll tax will be established and will collect local budgets amounts deducted from that income to the State budget, representing 4302.8 billion, according to Annexe. 5.


(2) In 1997 granted transfers from the state budget to local budgets in the amount of 3422.8 billion, according to Annexe. 6 following destinations:


A) ensure social protection of the population regarding the thermal energy supplied to the wholesale price by aggregating producers with distribution tariff price exceeded the maximum specified supply for the population, excluding the wholesale price of thermal energy delivered by Direction Electricity autonomous "Renel" as producer, and ensure service functionality of urban transport, passenger transport, according to legal provisions that can be covered to some extent from their own income and amounts deducted from salaries;


B) capital expenditure investment objectives and works as those set out in Annex. 7 full or complete their own sources other legally constituted funds to finance such investments and allocations approved for this purpose by local budgets and investment partly financed by foreign loans.


(3) categories of income and expenditure of local budgets of communes, towns, municipalities and counties for 1997 are summarized in Annex. 8.


Article 34


(1) Expenditures for maintenance and housekeeping, for the current and capital repairs, related to the education institutions, spending on materials and services, with the exception of medicines and sanitary materials related health units, will provide for those public institutions, from the local budget of the administrative-territorial belonging.


(2) categories of public institutions and actions from school education and health, whose expenses will be provided from local budgets under the preceding paragraph, are contained in Annex. 9.



(3) buildings related social institutions which, according to legal provisions, are taking other than officers by local councils which finances will be taken based on this protocol within 60 days of the publication of this law in the Official Gazette.


Article 35


(1) The amounts deducted from salaries and transfers from the state budget to local budgets, established and approved according to annexes. 5 and 6, are distributed within the amounts approved by the county and Bucharest, communes, towns, municipalities, sectors of Bucharest and county councils and the General Council of Bucharest, the county council or the General Council of Bucharest along with the general direction of public finances and state financial control, after consultation with mayors and local council representatives.


(2) The criteria for determining the amounts deducted from salaries, counties, are provided in Annex. 10 and will be used in the allocation of administrative units in the county, according to the specific conditions of each locality, of the economic, social and demographic them.


(3) The distribution of the amounts deducted from salaries to administrative-territorial units shall ensure strict priority funds to finance spending on social assistance, education and health, which are financed by local budgets of those units.


Article 36


(1) Funds treasury county and Bucharest can be used in 1997, the limit of 50% of their actual balance at 31 December 1996, to finance investment objectives jurisdiction of the county, Bucharest respectively, communal economy and transport for the categories of objectives and investment works set out in Annex. 7 complement other resources legally constituted for this purpose.


(2) Treasury Fund up to the county councils and the General Council of Bucharest is kept in the state treasury with interest rate, the level of which will be established under Art. 55 of this law.


Article 37


(1) Under the provisions of art. 54 para. (4) of Law no. 72/1996 on public finance, authorizes the administrative units listed in Annex no. 11 to contract in 1997 medium and long-term loans to achieve investment objectives of public interest, such as those set out in Annex. 7 approved according to the law, by issuing securities, provided that such establishments can guarantee the interest payments and redemption of the securities.


(2) Maximum limit within which local authorities can borrow under par. (1) shall be 20% of own revenues and the amounts deducted from salaries made in the 1996 local budget


Article 38


The proceeds from the repayment of loans from the state budget to establish bodies of public guardians, according to Law no. 26/1993 on the establishment, organization and functioning of the Public Guardians, are revenues to the budget of the county council and the General Council of Bucharest, where appropriate, the financial authorities of the respective councils purpose will pursue collection of these amounts, according to agreements concluded with bodies of public guardians.

Article 39


(1) At the proposal of the principal loan, according to the process of investment and price developments, authorizes the Government, through the Ministry of Finance to approve, by 31 October 1997 lists changes in investment value, Annexes to the budgets of ministries and other specialized bodies of the central public administration, except for increasing the item 'Other expenses for investments ", without exceeding the volume of capital expenditures approved by the chapter.


(2) Change in investment lists, annexes local budgets under the preceding paragraph shall be approved by each local council or county council, as appropriate.


Article 40



(1) Revenues and expenditures of the Special Fund for Health in 1997, set up under Government Ordinance no. 22/1992 on the financing of health care, approved by Law no. 114/1992, will establish the Annex. 12.


(2) Legal entities that income from sales of tobacco products, cigarettes and alcoholic beverages contribute, according to Government Ordinance no. 22/1992, approved by Law no. 114/1992, the Special Fund for Health, with a share of 1% of the proceeds from the sale of such products, after deducting excise duties and value added tax to the state budget.


(3) Income derived under Government Ordinance no. 22/1992, approved by Law no. 114/1992 by health institutions set out in Annex. 9 remain available to them and can be used to fund staff costs, material costs, services and facilities thereof, according to budget special fund revenues and expenditures approved each public institution of the Ministry of Health, through the Sanitary territorial.


Article 41


Budget revenues and expenditures of risk and accident fund for special protection of disabled persons, 1997, established under Law no. 53/1992 on special protection of persons with disabilities, as amended, are set out in Annex. 13.

Article 42


Special Fund revenues and expenditures for the development and modernization of border crossing points, as well as other customs units, 1997, established under Law no. 8/1994, and the provisions relating to the fee for customs services approved by special laws ratifying international agreements are set out in Annex. 14.

Article 43


(1) Revenues and expenditures of the Special Fund for the development of the energy system, in 1997, established under the Government no. 29/1994, approved by Law no. 136/1994, are contained in Annex. 15.


(2) For 1997, the Special Fund for the development of the energy system can also be used to fund further work at Cernavoda Nuclear Power Plant and for the payment of the loans external and / or internal and costs associated with these loans .


Article 44


(1) Revenues and expenditures of public roads Special Fund, 1997, established under Law no. 118/1996, are set out in Annex. 16.


(2) For 1997, the Special Fund of public roads will be used for payment of installments due on foreign loans and / or national and costs associated with these loans, including motorways.


(3) Special Fund of public roads will be used to cover the contribution of the Romanian lei party to co-work and objectives contained in loan agreements concluded by the Romanian state or by the "National Road Administration in Romania" having the state guarantee, with international financial organizations.


Article 45


(1) The revenue and expenditure budget special fund to protect policyholders, in 1997, settling in the amount of 5.0 billion lei, according to Annex no. 17.


(2) specifically to protect policyholders Income Fund is established by applying a rate of 0.5% on gross earned premium volume, according to art. 60 of Law no. 136/1995 on insurance and reinsurance in Romania.


(3) The special fund to protect policyholders is used to pay damages and sums insured in case of bankruptcy of the insurance companies.


(4) Management Special Fund to protect policyholders is made by the Ministry of Finance and the potential availability of the remaining unused at the end of it the next year with the same purpose.


Article 46


Amounts owed by businesses to the Special Fund for research and development for the period to 31 December 1994 are revenues to the state budget. Regularisation of any sums paid, undue Special Fund for R & D is carried out with the state budget, based on documents submitted by operators.

Article 47



(1) Autonomous administrations and companies can perform annually within the limit of up to 1.5% on the yearly salary fund expenses that are deductible from taxable income for the proper functioning of activities or units under their administration according to law, namely kindergartens, nurseries, clinics, medical offices, museums, dining, sports, clubs, bachelors and for the schools under their patronage.


(2) the quota provided in par. (1), said units may allocate amounts and to cover part of the costs occasioned by: purchase of gifts for children of employees; partially cover the cost of transport to and from work of employees; bear part of the cost of treatment and rest tickets for their employees and members of their families, including transportation; aid to employees who suffered significant losses due to natural disasters in their own households and to cover part of expenses in case of serious or incurable disease.


(3) The expenses of the kind referred to in para. (1) and (2), including those incurred in transfers for social protection, granted autonomous administrations producing and selling products subsidized by the state budget, are provided in the budgets of revenues and expenses thereof, at the level set and approved by the Government .


(4) The income of the nature referred to in para. (2) completed by employees, are not subject to taxation.


Article 48


(1) Businesses tax payers can perform protocol, advertising and publicity, deductible from taxable profits, the limit of 1% for entertaining expenses and 6% for advertising and publicity expenses. Shares these costs of the difference between total revenue and expenses, including excise taxes, less income tax expense and expenses of this nature made during the year.


(2) If regies subsidized by the state budget and national R & D institutes operating under Government Ordinance no. 25/1995, approved and modified by Law no. 51/1996, entertainment expenses, advertising and publicity is approved by the Government, with the approval of the budgets of their income and expenditure.


Article 49


Are deductible for corporation tax revenues sourced:

A) investment allowances granted from the state budget, local budgets and special funds as capital expenditures;


B) payments from the State Property Fund to make investments necessary restructuring, rehabilitation and optimizing the companies, according to Law No privatization of companies. 58/1991;


C) the amounts provided free of charge by the State Property Fund privatized companies, according to Law no. 55/1995 on accelerating the privatization process;


D) any loss or income resulting from the reduction and cancellation of liabilities or, where appropriate, approved conciliation agreements entered into in accordance with Government Ordinance no. 13/1995, approved and modified by Law no. 119/1995.


Article 50


Fund conservation and forest regeneration, constituted according to art. 63 of the Forest Code - Law no. 26/1996 and the Fund for the construction of highways forest, constituted according to art. 3 of Law no. 34/1996 approving the maximum volume of the wood that will harvest in 1996 are deductible in determining taxable profit for the National Forests.

Article 51


(1) Costs of transport, storage, preservation, security and other expenses necessary for recovery goods become law to the State or, where applicable, destruction, in terms of legislation, the support of the Finance Ministry's budget.


(2) proceeds through the sale of goods referred to in the previous paragraph reconstitute budget appropriations to the expenditure effected in 1997 under the Ministry of Finance units and the balance shall be distributed according to the law.


Article 52



Interest payment on bank loans rescheduled, according to legal provisions are recorded by banks and traders, as appropriate, to income or expenses, according to the terms of collection or payment rescheduling agreements in contracts between the parties.

Article 53


(1) The primary and secondary loan will be approved and will send subordinated public institutions spending budgets on the structure set out in Annex. 3, within 15 days from publication of this law in the Official Gazette.


(2) Within the period provided in par. (1) The Government shall approve the income and expenditure budgets for 1997 of autonomous administrations and national R & D institutes operating under Government Ordinance no. 25/1995, approved and modified by Law no. 51/1996, the proposal ministries and other central coordinator.


(3) Local councils and county councils, as appropriate, approve the budgets of autonomous administrations subordinated once the approval of local budgets.


(4) Public institutions are obliged, within approved budgetary provisions to ensure priority bills payment representing the consumption of electricity and heat and gas.


Article 54


(1) The principal loan are required to analyze monthly statement of appropriations approved by the state budget for 1997, which, on the basis of legal provisions or other causes, actions and tasks have been or may be canceled or postponed, and the Ministry of Finance to propose cancellation of these credits.


(2) The budget appropriations canceled according to para. (1) increases the budget reserve fund available to the Government.


(3) The amounts mobilized under par. (1) and (2) to be assigned priority by government decisions to support agriculture under conditions and destinations by this Law.


Article 55


Level of interest on the deposits held in the general account of the state treasury, which, according to legal regulations, no obligation to grant interest, approved by the Government at the proposal of the Ministry of Finance.

Article 56


(1) The Ministry of Labour and Social Protection and Ministry of Finance can provide separate funds for incentivising staff of their own and their subordinate units, through the deduction of 3% of the additional revenues earned as a result of checks carried out, more than the income declared and obligations of payers to the state social insurance budget, the state budget and special funds and the proceeds received from budgets provided above by applying the methods of enforcement provided by Government Ordinance no. 11/1996 on the execution of budgetary debts, approved and amended by Law no. 108/1996.


(2) Methodology incentive provided in par. (1) shall be established by Government decision.


Article 57


Expenditure on compensation, including that from the taxes, fees and other revenues of the state budget and other damages determined to be owed by the Ministry of Finance in its own name or in representation of state interest, based on final judgments of courts , is covered by the Ministry of Finance on the basis of legal documents, the amounts provided for this purpose in the state budget for 1997.

Article 58


(1) Autonomous administrations may issue securities only with the approval of Ministry of Finance, based on proposals submitted by ministries, county and local councils, as appropriate.


(2) may be negotiable bonds and derivatives or other debt securities, issued by the Ministry of Finance.


Article 59


Payments from taxes and other revenues to the State budget, local budgets and special funds is made at maturity, by paying no commission to pay to the banks that open accounts.

Article 60



State social insurance budget deficit recorded at the end of 1996, finances further in 1997, the temporary availability under the account of the State Treasury and reimbursed from the state social insurance budget surplus for 1997. interest rates on the financing of the budget deficit is compensated by the calculated and due to the current availability of state social insurance budget 1997.

Article 61


The ceilings on jurisdiction approving the technical and economic documents related to the new investment objectives are financed according to the law of the state budget and special budgets and the budgets of administrative-territorial units, under Law no. 72/1996 on public finances, modified as set out in Annex. 18.

Article 62


(1) Nevărsarea by the payers of salaries of budgetary obligations calculated and withheld at source from the remuneration shall be penalized with 20% of the amounts withheld and unpaid together with such duties.


(2) The penalty in para. (1) shall apply to the bodies of the Ministry of Finance or the Ministry of Labour and Social Security, as appropriate. Finding documents drafted by them be enforceable.


Article 63


In 1997 the exchange rate policy will be characterized by maintaining its flexible nature, the right operators to dispose entirely of foreign exchange receipts and by determining the free, exclusive market mechanisms, level rate change. National Bank of Romania will relicentia as dealers in the forex market all the banks that qualify for this activity.

Article 64


In order to comply with the approved limit for the state budget deficit, the Finance Ministry will analyze achieving monthly budget revenues and limit budget expenditures to ensure budget balance approved by this law.

Article 65


Government may submit to Parliament, by 30 November 1997 proposals to rectify the state budget and special funds budgets for 1997 due to changes in macroeconomic indicators of fiscal measures to adapt legislation to market economy conditions or other causes justified.

Article 66


Appendices. 1 to 18 are an integral part of this Law.
This law was adopted by the Assembly and the Senate in joint session on 17 April 1997 in compliance with art. 74 para. (2) of the Constitution.












SENATE PRESIDENT OF CHAMBER OF DEPUTIES



Ion Diaconescu


PETRE ROMAN
Bucharest, April 29, 1997.
No. 72.

Annex 1































BUDGET 1997 - Summary -






- Thousand -


Sub relevant section


chapter a Title / Item Indicator


paragraph shall state budget

Total foreign loans Entries || |








A


B 1



2 3 = 1 + 2



0001








REVENUE

40.277.940.000



40.277.940.000



0002









I. CURRENT REVENUE
39.569.940.000



39.569.940.000



0003









A. INCOME TAX
38.745.140.000



38.745.140.000



0004









A1. DIRECT TAXES
16.466.540.000



16.466.540.000



0101










7.366.500.000
TAX PROFIT


7.366.500.000



0201








PAYROLL TAX

8.697.240.000



8.697.240.000






01







Tax on salaries - total -
13.000.000.000



13.000.000.000





02







Amounts deducted from salaries for local budgets (minus) -4,302,760,000





-4,302,760,000


0801








Other taxes 402 800 000




402 800 000






02







Tax profit from illicit commercial activities, or of the Law on Consumer Protection 1,400,000



1,400,000






03







Tax on dividends from companies

400,000,000

400,000,000






30







Other receipts from direct taxes 1,400,000



1,400,000




1300









A2. INDIRECT TAXES
22.278.600.000



22.278.600.000



1301








VALUE ADDED TAX

12.391.800.000



12.391.800.000



1401








MOVEMENT AND EXCISE TAX

5.085.000.000



5.085.000.000





01






Excise

3.180.200.000



3.180.200.000





02







Tax on crude oil and natural gas from domestic production
1.904.800.000



1.904.800.000



1601








DUTIES

4.760.300.000



4.760.300.000





01







Customs duties from legal
4.660.300.000



4.660.300.000





02







Customs duties and other revenues collected from individuals through customs units 100,000,000



100,000,000




1701








INDIRECT TAXES 41.5 million


OTHER



41.5 million




02







Increases and arrears of unpaid term revenue 100,000



100,000






03







Fees for licensing and operating permits 35,000,000



35,000,000






30






Other receipts from indirect taxes


6.400.000

6.400.000




1900









B. Non-tax revenues 824 800 000



824 800 000




2001









Payments of net profit of 251 million RAs





251 million


2101








PUBLIC INSTITUTIONS payments


202 million



202 million




01






Fees metrology


100,000

100,000






02







Fees for registering patents and trademarks 8,500,000



8,500,000






03







Fees for benefits and services provided by port captains for issuing permits and vehicle transport services in international cargo traffic 10,500,000



10,500,000






04







Consular Fees 90,000,000




90,000,000






05







Fees for analysis by laboratories other than health, to the institutions 1,500,000



1,500,000






07






Income from payment
works to combat pests and diseases in the vegetable 2,500,000



2,500,000






08






Revenues
establishments breeding and selection of animals 2,000,000



2,000,000






09






Revenues
constituencies, veterinary laboratories and clinics 22,000,000



22,000,000






10







Fees and other income 200,000 environmental



200,000






12







Payments from public institutions and self-financing activities 700,000



700,000






13







Income Payments from public institutions and self-financing activities 2,000,000



2,000,000






14








7,000,000 Income from judicial stamp


7,000,000






30







Other income from public institutions 55,000,000



55,000,000




2201








Miscellaneous income 371 800 000




371 800 000






01








Income 2,500,000 extinguishing prescription application


2,500,000






03







Revenues from fines and other sanctions according to legal provisions 90,000,000



90,000,000






04







Proceeds from share detained under Law no. 6/1973 1,800,000



1,800,000






05







Refunds of funds from the budget of previous years 115 000 000





115 million




07






Revenues from concessions


700,000

700,000






09







Collecting interest on monthly installments from the sale of housing built with State funds 1,800,000



1,800,000






12







Proceeds from the sale of seized goods, and other amounts found abandoned along with confiscation law 70,000,000



70,000,000






30








90,000,000 Proceeds from other sources


90,000,000




3000









II. CAPITAL INCOME 704 000 000





704 million


3001









Revenues from the sale of state assets 704 000 000





704 million




01







Revenues from the sale of assets of public institutions 7,000,000



7,000,000






02







Revenues from the stocks of material reserves and national mobilization 697 000 000





697 million


4200










VI. PROCEEDS FROM TO REFUND LOANS 4,000,000



4,000,000




4201








REPAYMENT OF LOAN PROCEEDS TO


4,000,000

4,000,000






01







Proceeds from repayment of loans granted for completing certain objectives approved by bilateral agreements and intergovernmental agreements 3.900.000



3.900.000






05







Proceeds from repayment of loans granted to beneficiaries of refugee 100,000



100,000




5001









II. EXPENSES - TOTAL
52.731.940.000
2.313.247.900
55.045.187.900








01



CURRENT EXPENSES

46.149.635.812
1.361.357.696
47.510.993.508








02



PERSONNEL EXPENSES

10.980.168.808

10.994.626.458
14.45765 million







20




Materials and services costs 231 220 748
6.149.414.517

6.380.635.265








34



GRANTS

4.084.961.617



4.084.961.617








35


01 budget allocations for public institutions 636 861 617



636 861 617









35


02 Subsidies on products and activities
1.211.000.000



1.211.000.000








35


03 Grants to cover price differences and price
1.417.100.000



1.417.100.000








April 35


allowances to compensate for the increase in bread prices

820 million



820 million







36



RAW 604.5 million




604 500 000









38



TRANSFERS

14.404.957.484
1.115.679.298
15.520.636.782








49



RELATED DEBT INTEREST

9.798.900.000



9.798.900.000








60



RESERVES 126 733 386




126 733 386









70





3.806.771.159
CAPITAL EXPENDITURE 951 890 204
4.758.661.363








79



GRANTED LOANS

1.100.408.112



1.100.408.112








80


02 Loans for completing certain objectives approved by bilateral agreements and intergovernmental agreements 49,283,112



49,283,112









80


05 Loans persons enjoying refugee status and are deprived of livelihood 1.125 million





1.125 million









06 80 Loans for crediting agriculture

1.050.000.000



1.050.000.000








84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS
1.675.124.917



1.675.124.917








85




External loan repayments and interest payments and commissions on foreign loans contracted by authorizing officers
1.662.753.017



1.662.753.017








85


repayments of foreign loans 01 982 738 772



982 738 772










85


02 Payments of interest and commissions 680 014 245



680 014 245









87





Loan repayments 12.3719 million


12.3719 million









87


03 Repayment of loan from the state social insurance budget 12.3719 million



12.3719 million




5100









Part I - GENERAL PUBLIC SERVICES
1.888.923.664



1.888.923.664



5101








Public authorities

1.888.923.664



1.888.923.664








01



CURRENT EXPENSES

1.662.481.310



1.662.481.310








02



987 590 786 PERSONNEL EXPENSES




987 590 786









20




432 153 274 Materials and services costs



432 153 274









34



GRANTS 4,793,944




4,793,944









35


01 budget allocations to public institutions 4,793,944



4,793,944









38



TRANSFERS 237 943 306




237 943 306









70



CAPITAL EXPENDITURE 213 400 994




213 400 994









84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 13,041,360



13.04136 million









85




External loan repayments and interest payments and fees to external loans 13,041,360 authorizing officers



13.04136 million











01 85 Repayments of foreign loans


11.2544 million

11.2544 million











02 85 Payments of interest and commissions


1.78696 million

1.78696 million






01






Romanian Presidency


13,058,007

13,058,007






02






186 662 653


legislative authorities

186 662 653






03






474 948 718


judicial authorities

474 948 718






04






Other organs of public authorities


83,233,837

83,233,837






05






Executive authorities

1.131.020.449



1.131.020.449



5400









Part II -a - defense, public order and national security 364 688 300
7.839.072.322

8.203.760.622








01



CURRENT EXPENSES

5.216.505.293



5.216.505.293








02



PERSONNEL EXPENSES

2.562.241.171



2.562.241.171








20



MATERIALS AND SERVICES EXPENSES

2.383.202.946



2.383.202.946








34



SUBSIDIES 270 000 000






270 million







35


01 budget allocations for public institutions 270 000 000





270 million








38



TRANSFERS 1,061,176




1,061,176









70





1.691.941.435
CAPITAL EXPENDITURE 364 688 300
2.056.629.735








84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 930 625 594



930 625 594









85




External loan repayments and interest payments and fees to external loans 930 625 594 authorizing officers



930 625 594









85


repayments of foreign loans 01 595 349 191



595 349 191









85


02 Payments of interest and commissions 335 276 403



335 276 403




5401








National Defence
5.276.155.130


5.444.843.430
168 688 300







01



CURRENT EXPENSES

2.923.559.446



2.923.559.446








02



PERSONNEL EXPENSES

1.389.678.012



1.389.678.012








20



MATERIALS AND SERVICES EXPENSES

1.533.845.288



1.533.845.288








38



TRANSFERS 36.146




36 146









70





1.527.320.208
CAPITAL EXPENDITURE 168 688 300
1.696.008.508








84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 825 275 476



825 275 476









85




External loan repayments and interest payments and fees to external loans 825 275 476 authorizing officers



825 275 476









85


repayments of foreign loans 01 511 139 423



511 139 423









85


02 Payments of interest and commissions 314 136 053



314 136 053






01






Central Administration


35,116,574

35,116,574






02







National defense and peacekeeping operations 168 688 300
3.876.618.556

4.045.306.856





03







Shares Euro-Atlantic integration and for setting up rapid reaction force
1.323.420.000



1.323.420.000





04






Partnership for Peace


41 million

41.000.000




5501








Public policy and national security

2.562.917.192

2.758.917.192
196 million







01



CURRENT EXPENSES

2.292.945.847



2.292.945.847








02



PERSONNEL EXPENSES

1.172.563.159



1.172.563.159








20




849 357 658 Materials and services costs



849 357 658









34



SUBSIDIES 270 000 000






270 million







35


01 budget allocations for public institutions 270 000 000





270 million








38



TRANSFERS 1.02503 million




1.02503 million









70



CAPITAL EXPENDITURE 164 621 227



196 000 000 360 621 227








84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 105 350 118



105 350 118









85




External loan repayments and interest payments and fees to external loans 105 350 118 authorizing officers



105 350 118











01 85 Repayments of foreign loans


84,209,768

84,209,768











02 85 Payments of interest and commissions


21.14035 million

21.14035 million






01








Central Administration 106 046 460


106 046 460






02






Police


790 399 599 890 365 139 99.96554 million






03







Protection and defense against fire 140 477 627



140 477 627






04






Guard and border surveillance


283 830 906

283 830 906






05






Gendarmerie 338 278 764




338 278 764






06






National Safety


493 755 812 589 790 272 96.03446 million






07






Prison


270 million



270 million




50







Other institutions and actions on public policy and national security 140 128 024



140 128 024




5700









Part III - SOCIAL AND CULTURAL EXPENSES 656 859 600
17.238.985.838

17.895.845.438








01





15.844.149.475
CURRENT EXPENSES 303 567 398
16.147.716.873








02



PERSONNEL EXPENSES

6.857.356.449

6.871.814.099
14.45765 million







20




Materials and services costs 231 220 748
2.342.634.905

2.573.855.653








34



GRANTS

1.177.767.083



1.177.767.083








35


01 budget allocations for public institutions 357 767 083



357 767 083









April 35


allowances to compensate for the increase in bread prices

820 million



820 million







38



TRANSFERS 57.889 million

5.466.391.038

5.524.280.038








70





CAPITAL EXPENSES 960 392 371 353 292 202

1.313.684.573








84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 434 443 992



434 443 992









85




External loan repayments and interest payments and fees to external loans 422 072 092 authorizing officers



422 072 092









85


repayments of foreign loans 01 250 957 586



250 957 586











85 02

Payments of interest and commissions 171 114 506



171 114 506









87





Loan repayments 12.3719 million


12.3719 million









87


03 Repayment of loan from the state social insurance budget 12.3719 million



12.3719 million




5701








189 296 300 Education
6.739.088.149


6.928.384.449








01





6.068.578.847
CURRENT EXPENSES 175 477 400
6.244.056.247








02



PERSONNEL EXPENSES

4.241.063.853

4.255.521.503
14.45765 million







20





Materials and services costs 939 832 369 103 130 750

1.042.963.119








34



GRANTS 61,755,062




61,755,062









35


01 budget allocations to public institutions 61,755,062



61,755,062









38



TRANSFERS


825 927 563 883 816 563 57.889 million









70





CAPITAL EXPENSES 665 855 917 679 674 817


13.8189 million







84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 4,653,385



4,653,385









85




External loan repayments and interest payments and fees to external loans 4,653,385 authorizing officers



4,653,385











02 85 Payments of interest and commissions


4653385

4,653,385






01






Central Administration


4.90042 million

4.90042 million






02






Pre


408 891 156

408 891 156






03






Primary education

2.620.138.325

2.718.688.325
98.55 million




04






High school
1.213.491.385


1.246.348.685
32.8573 million




05






Vocational education


181 320 520

181 320 520






06








47,713,283 post-secondary education


47,713,283






07






Homes 198 041 670


children

198 041 670






08






Special education 366 478 140




366 478 140






09






Higher education
1.255.512.851


1.313.401.851
57.889 million




10







Central libraries, academic and pedagogical 45,651,593



45,651,593






14







Boarding, dormitories and canteens for students 39,912,943



39,912,943






25








Decentralized public services 89.0419 million


89.0419 million






50







Other educational institutions and shares 267 993 963



267 993 963




5801









459 350 800 Health

4.177.599.504

4.636.950.304








01





3.534.278.727
CURRENT EXPENSES 125 450 500
3.659.729.227








02



PERSONNEL EXPENSES

2.458.016.272



2.458.016.272








20




Materials and services costs 125 450 500
1.041.975.341

1.167.425.841








38



TRANSFERS 34,287,114




34,287,114









70



CAPITAL EXPENDITURE 233 811 730



333 900 300 567 712 030








84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 409 509 047



409 509 047









85




External loan repayments and interest payments and fees to external loans 409 509 047 authorizing officers



409 509 047









85


repayments of foreign loans 01 244 387 586



244 387 586









85


02 Payments of interest and commissions 165 121 461



165 121 461






01






Central Administration


17.6 million 584.000 18.184 million






02






839 638 636


dispensaries

839 638 636






03






Hospitals 153 858 000
2.295.922.523


2.449.780.523





04






42,783,427


Hospice preventoria

42,783,427






05






Nurseries 40,791,295




40,791,295






06






Children swings


57.6 million



57.6 million




07








Blood transfusion centers 34,063,400 50,233,400


16.17 million




08






Ambulance services


102 191 244 160 600 000 262 791 244






09







Health centers, diagnostic and treatment 47,522,746



47,522,746






25







Decentralized public services

73 million



73 million




50






Other health institutions and activities


626 486 233 128 138 800 754 625 033




5901









Culture, religion and action on youth and sport 816 982 060



816 982 060









01



CURRENT EXPENSES 776 025 025




776 025 025









02



105 206 667 PERSONNEL EXPENSES




105 206 667









20




322 720 285 Materials and services costs



322 720 285









34



SUBSIDIES 292 584 948




292 584 948









35


01 budget allocations for public institutions 292 584 948



292 584 948









38



TRANSFERS 55,513,125




55,513,125










70



CAPITAL EXPENDITURE 40,957,035




40,957,035






01






Central Administration


19,424,475

19,424,475






02






National Public Libraries 21.29779 million




21.29779 million






04






Museums 58,876,978




58,876,978






05







Theaters and professional performances and concerts 64.16995 million



64.16995 million






15






Religious Cults 83,534,992




83,534,992






20






Sports activities 161 285 035




161 285 035






21






Youth Activity


11.459 million



11.459 million




25








Decentralized public services 16,628,330


16.62833 million






50







Other institutions and actions concerning culture, religion and sport and youth 380 305 510



380 305 510




6001









Assistance, allowances, pensions, benefits and allowances 8.2125 million
5.505.316.125

5.513.528.625








01





5.465.266.876
CURRENT EXPENSES 2,639,498
5.467.906.374








02



PERSONNEL EXPENSES 53,069,657




53,069,657









20



MATERIALS AND SERVICES EXPENSES


2,639,498 38,106,910 40,746,408









34



SUBSIDIES 823 427 073




823 427 073









35


01 budget allocations to public institutions 3,427,073



3,427,073









April 35


allowances to compensate for the increase in bread prices

820 million



820 million







38





4.550.663.236
TRANSFERS


4.550.663.236








70



CAPITAL EXPENDITURE


5,573,002 19,767,689 25,340,691









84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 20,281,560



20.28156 million









85




External loan repayments and interest payments and commissions on foreign loans contracted by authorizing officers 7.90966 million



7.90966 million











01 85 Repayments of foreign loans


6.57 million



6.57 million









02 85 Payments of interest and commissions


1.33966 million

1.33966 million









87





Loan repayments 12.3719 million


12.3719 million









87


03 Repayment of loan from the state social insurance budget 12.3719 million



12.3719 million






01






Central Administration


24,952,219

24,952,219






02







Homes for the elderly and pensioners


490 421

490 421






08







Centre for minors 205 895



205 895






09






220,000


social Help

220,000






13







Allowances to compensate for the increase in bread prices

820 million



820 million




15






State allowance for children

3.457.624.000



3.457.624.000





17







Aid for wives of conscripts 622 684



622 684






18







Centre reception, screening and accommodation of persons requesting refugee status

2,000,000

2,000,000






20







Pensions, benefits, allowances and bonuses IOVR, war veterans and other categories of beneficiaries 545 434 080



545 434 080






21






Pensions 532 010 318


military

532 010 318






25








Decentralized public services 47,249,304 55,461,804


8.2125 million




50







Other actions on social assistance, allowances, pensions, benefits and allowances 74,507,204



74,507,204




6300









Part IV - SERVICES AND PUBLIC DEVELOPMENT, HOUSING, ENVIRONMENT AND WATER 602 716 590



602 716 590









01



CURRENT EXPENSES 413 831 662




413 831 662









02



PERSONNEL EXPENSES 23,561,300




23.5613 million









20



MATERIALS AND SERVICES EXPENSES


7.02738 million

7.02738 million









38



TRANSFERS 383 242 982




383 242 982









70



CAPITAL EXPENDITURE 188 884 928




188 884 928




6301









SERVICES AND PUBLIC HOUSING AND DEVELOPMENT 460 046 744



460 046 744









01



CURRENT EXPENSES 387 646 549




387 646 549









02



PERSONNEL EXPENSES 3,587,782




3,587,782









20




815 785 Materials and services costs



815 785









38



TRANSFERS 383 242 982




383 242 982









70



CAPITAL EXPENDITURE 72,400,195




72,400,195






01






Central Administration


7736567

7,736,567






08






Housing 422 310 177




422 310 177






50







Other actions on public housing development 30,000,000



30,000,000




6401








Environment and Water 142 669 846





142 669 846









01



CURRENT EXPENSES 26,185,113




26,185,113









02



PERSONNEL EXPENSES 19,973,518




19,973,518









20



MATERIALS AND SERVICES EXPENSES


6211595

6,211,595









70



CAPITAL EXPENDITURE 116 484 733




116 484 733






01






Development
water sources, reservoirs and hydro facilities 100 484 733



100 484 733






02







Surveillance and environmental protection, pollution reduction and control of 41,455,113



41,455,113






03







Geological prospecting on water sources 730,000



730,000




6600









Part V - ECONOMIC ACTION
8.295.008.139
1.291.700.000
9.586.708.139








01



CURRENT EXPENSES

7.302.933.656
1.057.790.298
8.360.723.954








02



413 657 842 PERSONNEL EXPENSES




413 657 842









20




333 737 808 Materials and services costs



333 737 808









34



GRANTS

2.631.801.500



2.631.801.500








35


01 budget allocations to public institutions

3.7015 million



3.7015 million







35


02 Subsidies on products and activities
1.211.000.000



1.211.000.000








35


03 Grants to cover price differences and price
1.417.100.000



1.417.100.000








36



RAW 604.5 million




604 500 000









38



TRANSFERS

3.319.236.506
1.057.790.298
4.377.026.804








70



CAPITAL EXPENDITURE 695 060 512



233 909 702 928 970 214








84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 297 013 971



297 013 971









85




External loan repayments and interest payments and fees to external loans 297 013 971 authorizing officers



297 013 971









85


repayments of foreign loans 01 125 177 595



125 177 595









85


02 Payments of interest and commissions 171 836 376



171 836 376




6601








Industry
2.001.986.026


2.014.286.026
12.3 million







01



CURRENT EXPENSES
1.657.087.290


1.669.387.290
12.3 million







02



PERSONNEL EXPENSES 50,856,934




50,856,934









20




128 143 856 Materials and services costs



128 143 856









34



GRANTS

1.075.101.500




1.075.101.500








35


01 budget allocations to public institutions

3.7015 million



3.7015 million







35


02 Subsidies on products and activities
1.071.000.000



1.071.000.000








35


03 Grants to cover price differences and price 400,000



400,000









38



TRANSFERS 12.3 million



402 985 000 415 285 000








70



CAPITAL EXPENDITURE 342 188 100




342 188 100









84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 2,710,636



2,710,636









85




External loan repayments and interest payments and fees to external loans 2,710,636 authorizing officers



2,710,636











01 85 Repayments of foreign loans


1339004

1,339,004











02 85 Payments of interest and commissions


1371632

1,371,632






01






Central Administration


79,015,726

79,015,726






02







Geological prospecting works for the discovery of mineral resources 105 603 664



105 603 664






03






Solid mineral fuels 702 449 000




702 449 000






05







Electricity and other energy forms 153 000 000





153 million




06







Mineral resources other than fuels 863 607 000



863 607 000






50








Other expenses 98,310,636 Industrial 110 610 636


12.3 million


6701








Agriculture and forestry

4.128.033.984



4.128.033.984








01



CURRENT EXPENSES

4.044.603.278



4.044.603.278








02



320 970 798 PERSONNEL EXPENSES




320 970 798









20




153 732 480 Materials and services costs



153 732 480









34



GRANTS

1.416.700.000



1.416.700.000








35


03 Grants to cover price differences and price
1.416.700.000



1.416.700.000








36



RAW 604.5 million




604 500 000









38





1.548.700.000
TRANSFERS


1.548.700.000








70



CAPITAL EXPENDITURE 49.3 million






49.3 million







84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 34,130,706



34,130,706









85




External loan repayments and interest payments and fees to external loans 34,130,706 authorizing officers




34,130,706











01 85 Repayments of foreign loans


19,344,787

19,344,787









85


02 Payments of interest and commissions 14,785,919



14,785,919






01






Central Administration


10,679,206

10,679,206






02








Acidic and alkaline soil amendment 5.229 million




5.229 million




03







Coverage fixed amounts to 207 million seeds





207 million




04







Combating pests and diseases in the vegetable 75,867,628



75,867,628






05







Animal breeding and selection, prevent and combat animal diseases in the

73,357,816

73,357,816






06







Programs to support agricultural prices

12,539,284

12,539,284






07







Subsidizing interest on bank loans to agricultural producers 755 000 000





755 million




08






Allowances for fertilizer


200,000,000

200,000,000






10







Other programs to support farmers
2.002.000.000



2.002.000.000





14







Land reclamation, irrigation, drainage and soil erosion control 278 791 422



278 791 422






15






Forestry


17.05 million



17.05 million




25






Decentralized public services 307 471 637




307 471 637






50







Other units and shares of agriculture and forestry 183 047 991



183 047 991




6801








Transport and communications

1.771.976.563
1.279.400.000
3.051.376.563








01



CURRENT EXPENSES

1.244.631.578
1.045.490.298
2.290.121.876








02



PERSONNEL EXPENSES 18,427,536




18,427,536









20



MATERIALS AND SERVICES EXPENSES


17,512,536

17,512,536









34



GRANTS 140,000,000




140,000,000









35


02 Subsidies on products and activities 140,000,000



140,000,000









38



TRANSFERS

1.068.691.506
1.045.490.298
2.114.181.804








70



CAPITAL EXPENDITURE 267 172 356



233 909 702 501 082 058








84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 260 172 629



260 172 629









85




External loan repayments and interest payments and fees to external loans 260 172 629 authorizing officers



260 172 629










85
01


external loan repayments 104 493 804


104 493 804









85


02 Payments of interest and commissions 155 678 825



155 678 825






01






Central Administration


13,251,009

13,251,009






02






Civil aviation


276 932 220 172 297 702 449 229 922






03






51,546,115 Civil Navigation



56.21 million 107 756 115





04






458,000 free Zone




458,000






05






Road and bridges


501 464 756 683 792 028
1.185.256.784





06








305 488 270 710 538 886 Rail

1.016.027.156





07






Public transport


202 254 000 263 866 000 61.612 million






10






Communications


15,383,277

15,383,277






50







Other expenditures for transportation and communications 148 300



148 300




6901








Other economic activities 393 011 566




393 011 566









01



CURRENT EXPENSES 356 611 510




356 611 510









02



PERSONNEL EXPENSES 23,402,574




23,402,574









20



MATERIALS AND SERVICES EXPENSES


34,348,936

34,348,936









38



TRANSFERS 298 860 000




298 860 000









70



CAPITAL EXPENDITURE 36,400,056




36,400,056






01






Central Administration


5.02827 million

5.02827 million






02







National material reserves and mobilize 86,065,438



86,065,438






03







Prevention and combating floods and ice 2443838



2,443,838






04








Meteorology and Hydrology 19.045 million




19.045 million




05







Stimulation of export production and export 200,000,000



200,000,000






06







International economic cooperation actions

62 million



62 million




07







Stimulation Medium Enterprises 3,000,000



3,000,000






50






Other expenses 15,429,020




15.42902 million




7100









Part VI - OTHER ACTION
1.138.176.894



1.138.176.894








01



CURRENT EXPENSES

1.081.085.975



1.081.085.975








02



135 761 260 PERSONNEL EXPENSES




135 761 260









20





650 658 204 Materials and services costs



650 658 204









34



SUBSIDIES 599 090




599 090









35


01 budget allocations for public institutions 599 090



599 090









38



TRANSFERS 294 067 421




294 067 421









70



CAPITAL EXPENDITURE 57,090,919




57,090,919




7101








Scientific research


859 354 568

859 354 568









01



CURRENT EXPENSES 828 777 206




828 777 206









02



PERSONNEL EXPENSES 45,592,906




45,592,906









20




524 772 850 Materials and services costs



524 772 850









34



SUBSIDIES 599 090




599 090









35


01 budget allocations for public institutions 599 090



599 090









38



TRANSFERS 257 812 360




257 812 360









70



CAPITAL EXPENDITURE 30,577,362




30,577,362






01






Central Administration


26.30658 million

26.30658 million






02






Fundamental research


64,429,263

64,429,263






03






Applied research and experimental


721 403 635

721 403 635






50







Other institutions and 47,215,090 shares for scientific research



47.21509 million




7201








Other shares 278 822 326




278 822 326









01



CURRENT EXPENSES 252 308 769




252 308 769









02



PERSONNEL EXPENSES 90,168,354




90,168,354









20




125 885 354 Materials and services costs



125 885 354









38



TRANSFERS 36,255,061




36,255,061









70



CAPITAL EXPENDITURE 26,513,557




26,513,557






01







Central customs administration and territorial units 58,034,414



58,034,414






03







Destruction military equipment 3,000,000



3,000,000






05






Provision of commemorative medals


1,000,000

1,000,000






06






Expenses for the implementation of international treaties


2522197

2,522,197






07






22,016,153 Civil Protection




22,016,153






08








Enforcement of budgetary receivables 16,000,000



16,000,000






10







Civil damages and expenses derived from judicial and extrajudicial actions represent the interests of the state according to legal provisions 4,500,000



4,500,000






50






Other expenses 171 749 562




171 749 562




8500









Part VII - TRANSFERS
4.703.015.055



4.703.015.055



8501








Transfers from the state budget

4.703.015.055



4.703.015.055








01



CURRENT EXPENSES

4.703.015.055



4.703.015.055








38





4.703.015.055
TRANSFERS


4.703.015.055





01







Transfers from the state budget to local budgets for social protection of the population for heating and urban passenger transport
1.350.525.000



1.350.525.000





02







Transfers from the state budget to local budgets for investment
1.894.300.000



1.894.300.000





03







Transfers from the state budget to local budgets for investments partly financed by foreign loans 178 000 000





178 million




08







Transfers from the state budget to the budget of the Special Fund for accident risk and special protection of persons with disabilities 156 345 955



156 345 955






09







Transfers from the state budget to the budget of the Special Fund for payment of pensions and other social insurance rights of farmers
1.123.844.100



1.123.844.100



8600









Part VIII - LOANS TO
1.100.408.112



1.100.408.112



8601








Loans

1.100.408.112



1.100.408.112








79



GRANTED LOANS

1.100.408.112



1.100.408.112








80


02 Loans for completing certain objectives approved by bilateral agreements and intergovernmental agreements 49,283,112



49,283,112









80


05 Loans persons enjoying refugee status and are deprived of livelihood 1.125 million





1.125 million









06 80 Loans for crediting agriculture

1.050.000.000



1.050.000.000





02







Loans for completing certain objectives approved by bilateral agreements and intergovernmental agreements 49,283,112



49,283,112






05







Loans persons enjoying refugee status and are deprived of livelihood 1.125 million





1.125 million




06






Loans for agriculture lending

1.050.000.000



1.050.000.000



8800









Part IX - INTEREST PAYMENTS AND OTHER EXPENSES RELATED DEBT
9.798.900.000




9.798.900.000



8801









Accrued interest on debt and other expenses
9.798.900.000



9.798.900.000








01



CURRENT EXPENSES

9.798.900.000



9.798.900.000








49



RELATED DEBT INTEREST

9.798.900.000



9.798.900.000





01






Interest on domestic debt

7.921.000.000



7.921.000.000





02






Interest on external public debt


732 million



732 million




03







Expenses incurred in the issuance and placement of government securities and risk guarantees provided by the State, under the law 959 500 000



959 500 000






04







Rate differences related to foreign public debt 154 900 000



154 900 000






05







Rate differences related to domestic debt 31,500,000



31,500,000




9500









Part XI - RESERVE FUNDS 126 733 386



126 733 386




9501








Reserve funds 126 733 386




126 733 386






01







Budget Reserve Fund available to the Government 51,733,386



51,733,386






02







Intervention Fund to the Government 20,000,000



20,000,000






03







Fund to the Government of Romania for relations with Moldova
5,000,000 5,000,000









04







Financial recovery fund available to the Government
50,000,000 50,000,000







9901








DEFICIT


-12,454,000,000 -2,313,247,900 -14,767,247,900


Annex 2































BUDGET 1997 - Synthesis - - breakdown by expenditure -


















- Thousand -


Sub relevant section


chapter a Title / Item Indicator


paragraph shall state budget

Total foreign loans Entries || |


A
B
1

2 3 = 1 + 2



5001









II. EXPENSES - TOTAL
52.731.940.000
2.313.247.900
55.045.187.900








01



CURRENT EXPENSES

46.149.635.812
1.361.357.696
47.510.993.508








02



PERSONNEL EXPENSES

10.980.168.808

10.994.626.458
14.45765 million







20




Materials and services costs 231 220 748
6.149.414.517

6.380.635.265








34



GRANTS

4.084.961.617



4.084.961.617








35


01 budget allocations for public institutions 636 861 617



636 861 617









35


02 Subsidies on products and activities

1.211.000.000



1.211.000.000








35


03 Grants to cover price differences and price
1.417.100.000



1.417.100.000








April 35


allowances to compensate for the increase in bread prices

820 million



820 million







36



RAW 604.5 million




604 500 000









38



TRANSFERS

14.404.957.484
1.115.679.298
15.520.636.782








49



RELATED DEBT INTEREST

9.798.900.000



9.798.900.000










01 50 Interest on domestic debt

7.921.000.000



7.921.000.000










02 50 Accrued interest on external public debt


732 million



732 million







50


03 Charges for the issuance and placement of government securities and risk guarantees provided by the state under the law 959 500 000



959 500 000









April 50


rate differences related to foreign public debt 154 900 000



154 900 000









May 50


rate differences related to domestic debt 31,500,000



31,500,000









60



RESERVES 126 733 386




126 733 386









70





3.806.771.159
CAPITAL EXPENDITURE 951 890 204
4.758.661.363








79



GRANTED LOANS

1.100.408.112



1.100.408.112








80


02 Loans for completing certain objectives approved by bilateral agreements and intergovernmental agreements 49,283,112



49,283,112









80


05 Loans persons enjoying refugee status and are deprived of livelihood 1.125 million





1.125 million









06 80 Loans for crediting agriculture

1.050.000.000



1.050.000.000








84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS
1.675.124.917



1.675.124.917








85




External loan repayments and interest payments and commissions on foreign loans contracted by authorizing officers
1.662.753.017



1.662.753.017








85


repayments of foreign loans 01 982 738 772



982 738 772









85


02 Payments of interest and commissions 680 014 245



680 014 245









87





Loan repayments 12.3719 million


12.3719 million









87


03 Repayment of loan from the state social insurance budget 12.3719 million



12.3719 million




5101








Public authorities

1.888.923.664



1.888.923.664








01



CURRENT EXPENSES

1.662.481.310



1.662.481.310








02



987 590 786 PERSONNEL EXPENSES




987 590 786










10



Salary expenses 724 702 090




724 702 090









11




State social insurance contributions 150 015 140



150 015 140









12




Expenses for the Fund for the unemployment 30,009,951



30,009,951









13




Journeys, postings, transfers 82,863,605



82,863,605









13


01 journeys, postings, transfers in the country

46,172,224

46,172,224











02 13 Movements in foreign


36,691,381

36,691,381









20




432 153 274 Materials and services costs



432 153 274









21




Social rights with 10,000



10,000









22



456 952 Food




456 952









24



Expenses for maintenance and housekeeping


176 462 705

176 462 705









25




Materials and services 43,101,762 functional character



43,101,762









26




Inventory items of small value or brief and equipment 16,389,413



16,389,413









27



Current repair 30,098,114




30,098,114









28



108 002 045


Overhaul

108 002 045









29



Books and publications 9,473,169




9,473,169









30



Other expenses 48,159,114




48,159,114









34



GRANTS 4,793,944




4,793,944









35


01 budget allocations to public institutions 4,793,944



4,793,944









38



TRANSFERS 237 943 306




237 943 306









40



237 943 306 Transfers


unconsolidated

237 943 306









70



CAPITAL EXPENDITURE 213 400 994




213 400 994









72




213 400 994 Investments of public institutions



213 400 994









84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 13,041,360



13.04136 million









85




External loan repayments and interest payments and fees to external loans 13,041,360 authorizing officers



13.04136 million











01 85 Repayments of foreign loans


11.2544 million

11.2544 million











02 85 Payments of interest and commissions


1.78696 million

1.78696 million




5401









National Defence

5.276.155.130

5.444.843.430
168 688 300







01



CURRENT EXPENSES

2.923.559.446



2.923.559.446








02



PERSONNEL EXPENSES

1.389.678.012



1.389.678.012








20



MATERIALS AND SERVICES EXPENSES

1.533.845.288



1.533.845.288








38



TRANSFERS 36.146




36 146









40



Transfers 36 146


unconsolidated

36 146









70





1.527.320.208
CAPITAL EXPENDITURE 168 688 300
1.696.008.508








72




Investments of public institutions 168 688 300
1.527.320.208

1.696.008.508








84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 825 275 476



825 275 476









85




External loan repayments and interest payments and fees to external loans 825 275 476 authorizing officers



825 275 476









85


repayments of foreign loans 01 511 139 423



511 139 423









85


02 Payments of interest and commissions 314 136 053



314 136 053




5501








Public policy and national security

2.562.917.192

2.758.917.192
196 million







01



CURRENT EXPENSES

2.292.945.847



2.292.945.847








02



PERSONNEL EXPENSES

1.172.563.159



1.172.563.159








20




849 357 658 Materials and services costs



849 357 658









34



SUBSIDIES 270 000 000






270 million







35


01 budget allocations for public institutions 270 000 000





270 million







38



TRANSFERS 1.02503 million




1.02503 million









40



Transfers unconsolidated


1.02503 million

1.02503 million









70



CAPITAL EXPENDITURE 164 621 227



196 000 000 360 621 227








72



Investments of public institutions


164 621 227 196 000 000 360 621 227









84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 105 350 118



105 350 118









85




External loan repayments and interest payments and fees to external loans 105 350 118 authorizing officers



105 350 118











01 85 Repayments of foreign loans


84,209,768

84,209,768











02 85 Payments of interest and commissions


21.14035 million

21.14035 million




5701








189 296 300 Education
6.739.088.149


6.928.384.449









01





6.068.578.847
CURRENT EXPENSES 175 477 400
6.244.056.247








02



PERSONNEL EXPENSES

4.241.063.853

4.255.521.503
14.45765 million







10



Labour costs

3.263.622.755



3.263.622.755








11




State social insurance contributions 796 361 154



796 361 154









12




Expenses to the Fund for payment of unemployment benefits 159 272 231



159 272 231









13




Journeys, postings, transfers

21,807,713 14,457,650 36,265,363









13


01 journeys, postings, transfers in the country 6054813



6,054,813











02 13 Movements in foreign


14,457,650 15,752,900 30,210,550









20





Materials and services costs 939 832 369 103 130 750

1.042.963.119








21





With social rights 233 291 963 310 244 913


76.95295 million







22



236 414 364 Food




236 414 364









23



Medicines and medical supplies


1.3665 million



1.3665 million







24



Expenses for maintenance and housekeeping


144 830 539

144 830 539









25




Materials and services functional character

22,940,053 25,812,800 48,752,853









26




Inventory items of small value or brief and equipment 93,262,382



93,262,382









27



Current repair 32,741,743




32,741,743









28



Overhaul


81,046,167

81,046,167









29



Books and publications


6,003,045 6,368,045 365,000









30



Other expenses 29,184,268




29,184,268









31



Manuals 58,751,345




58,751,345









34



GRANTS 61,755,062




61,755,062









35


01 budget allocations to public institutions 61,755,062



61,755,062









38



TRANSFERS


825 927 563 883 816 563 57.889 million









40





Transfers unconsolidated 825 927 563 883 816 563


57.889 million







70





CAPITAL EXPENSES 665 855 917 679 674 817


13.8189 million







72





Investments of public institutions 665 855 917 679 674 817


13.8189 million







84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 4,653,385



4,653,385









85





External loan repayments and interest payments and fees to external loans 4,653,385 authorizing officers



4,653,385











02 85 Payments of interest and commissions


4653385

4,653,385




5801








459 350 800 Health

4.177.599.504

4.636.950.304








01





3.534.278.727
CURRENT EXPENSES 125 450 500
3.659.729.227








02



PERSONNEL EXPENSES

2.458.016.272



2.458.016.272








10



Labour costs

1.882.484.814



1.882.484.814








11




State social insurance contributions 478 642 296



478 642 296









12




Expenses for the Fund for the unemployment 92,109,066



92,109,066









13




Journeys, postings, transfers

4780096

4,780,096









13


01 journeys, postings, transfers in the country 4263296



4,263,296











13 02 516 800


travel abroad

516 800









20




Materials and services costs 125 450 500
1.041.975.341

1.167.425.841








21





Social rights with 1.0452 million




1.0452 million







22



Food


39,276,686

39,276,686









23



Medicines and medical supplies


913 146 889 118 092 100
1.031.238.989








24



Expenses for maintenance and housekeeping


33,104,181

33,104,181









25




Materials and services functional character 15.5561 million



15.5561 million









26




Inventory items of small value or brief and equipment 10,963,243



10,963,243









27



Current repair 12,518,404




12,518,404









28



Overhaul 11.084 million






11.084 million







29



Books and publications 257 850




257 850









30



Other expenses 5,022,788



12,381,188 7.3584 million








38



TRANSFERS 34,287,114




34,287,114









40



Transfers unconsolidated


34,287,114

34,287,114









70



CAPITAL EXPENDITURE 233 811 730



333 900 300 567 712 030








72





Investments of public institutions 233 811 730 333 900 300


567 712 030







84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 409 509 047



409 509 047










85




External loan repayments and interest payments and fees to external loans 409 509 047 authorizing officers



409 509 047









85


repayments of foreign loans 01 244 387 586



244 387 586









85


02 Payments of interest and commissions 165 121 461



165 121 461




5901









Culture, religion and action on youth and sport 816 982 060



816 982 060









01



CURRENT EXPENSES 776 025 025




776 025 025









02



105 206 667 PERSONNEL EXPENSES




105 206 667









10



Salary expenses 76,161,465




76,161,465









11




State social insurance contributions 18,808,819



18,808,819









12




Expenses for the Fund for the unemployment

3761984

3,761,984









13




Journeys, postings, transfers

6474399

6,474,399









13


01 journeys, postings, transfers in the country 3246045



3,246,045











13 02 3228354


travel abroad

3,228,354









20




322 720 285 Materials and services costs



322 720 285









24



Expenses for maintenance and housekeeping


6.82862 million

6.82862 million









25




Materials and services 92,307,360 functional character



92.30736 million









26




Inventory items of small value or brief and equipment 965 100



965 100









27



Current repair 1.0755 million






1.0755 million







28



Overhaul 5.094 million






5.094 million







29



Books and publications 1.64436 million




1.64436 million









30



Other expenses 214 805 345




214 805 345









34



SUBSIDIES 292 584 948




292 584 948









35


01 budget allocations for public institutions 292 584 948



292 584 948









38



TRANSFERS 55,513,125




55,513,125









40



Transfers unconsolidated


55,513,125

55,513,125









70



CAPITAL EXPENDITURE 40,957,035




40,957,035









72



Investments of public institutions


40,957,035

40,957,035




6001









Assistance, allowances, pensions, benefits and allowances

5.505.316.125

5.513.528.625
8.2125 million







01





5.465.266.876
CURRENT EXPENSES 2,639,498
5.467.906.374








02



PERSONNEL EXPENSES 53,069,657




53,069,657









10



Salary expenses 39,274,510




39.27451 million









11




State social insurance contributions 9,818,628



9,818,628









12




Expenses for the Fund for the unemployment

1964023

1,964,023









13




Journeys, postings, transfers

2012496

2,012,496









13


01 journeys, postings, transfers in the country 1357944



1,357,944











13 02 654 552


travel abroad

654 552









20



MATERIALS AND SERVICES EXPENSES


2,639,498 38,106,910 40,746,408









21





24,797,205 Rights with social


24,797,205









22



605 300 Food




605 300









23



Medicines and medical supplies

8000



8000








24




Expenses for maintenance and household 8,397,143



8,397,143









25




Materials and services 231 770 functional character


290 345 522 115








26




Inventory items of small value or brief and equipment 567 836



567 836









27



Current repairs 1257472




1,257,472









28



337 414


Overhaul

337 414









29



Books and publications 162,434




162,434









30



Other expenses 1,742,336



2,349,153 4,091,489








34



SUBSIDIES 823 427 073




823 427 073









35


01 budget allocations to public institutions 3,427,073



3,427,073









April 35


allowances to compensate for the increase in bread prices

820 million



820 million







38





4.550.663.236
TRANSFERS


4.550.663.236








40



Transfers unconsolidated

4.550.663.236



4.550.663.236








70



CAPITAL EXPENDITURE


5,573,002 19,767,689 25,340,691









72



Investments of public institutions


5,573,002 19,767,689 25,340,691









84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 20,281,560



20.28156 million










85




External loan repayments and interest payments and commissions on foreign loans contracted by authorizing officers 7.90966 million



7.90966 million











01 85 Repayments of foreign loans


6.57 million



6.57 million









02 85 Payments of interest and commissions


1.33966 million

1.33966 million









87





Loan repayments 12.3719 million


12.3719 million









87


03 Repayment of loan from the state social insurance budget 12.3719 million



12.3719 million




6301









Services and public development and housing 460 046 744



460 046 744









01



CURRENT EXPENSES 387 646 549




387 646 549









02



PERSONNEL EXPENSES 3,587,782




3,587,782









10



Salary expenses 2,616,654




2,616,654









11




State social insurance contributions 654 163



654 163









12




Expenses to the Fund for payment of unemployment benefits 130 833



130 833









13




Journeys, postings, transfers 186 132



186 132









13


01 journeys, postings, transfers in the country 48 132



48 132









13


02 journeys abroad 138,000



138,000









20




815 785 Materials and services costs



815 785









24



Expenses for maintenance and housekeeping


390,000

390,000









25




Materials and services 106 900 functional character



106 900









26




Inventory items of small value or brief and equipment 14,900



14,900









27



Current repairs 103 200




103 200









28



Overhaul 24,800




24,800









29



Books and Publications 11.985




11 985









30



Other expenses 164,000




164,000









38



TRANSFERS 383 242 982




383 242 982









40



383 242 982 Transfers


unconsolidated

383 242 982









70



CAPITAL EXPENDITURE 72,400,195




72,400,195









72



Investments of public institutions


72,400,195

72,400,195




6401








Environment and Water 142 669 846




142 669 846










01



CURRENT EXPENSES 26,185,113




26,185,113









02



PERSONNEL EXPENSES 19,973,518




19,973,518









10



Salary expenses 14,930,477




14,930,477









11




State social insurance contributions 3,732,619



3,732,619









12




Expenses to the Fund for payment of unemployment benefits 746 524



746 524









13




Journeys, postings, transfers 563 898



563 898









13


01 journeys, postings, transfers in the country 563 898



563 898









20



MATERIALS AND SERVICES EXPENSES


6211595

6,211,595









24




Expenses for maintenance and household 1,750,000



1,750,000









25




Materials and services 2,850,000 functional character



2,850,000









26




Inventory items of small value or brief and equipment 100,000



100,000









27



Current repair 450,000




450,000









28



400,000


Overhaul

400,000









29



Books and Publications 20,000




20,000









30



Other expenses 641 595




641 595









70



CAPITAL EXPENDITURE 116 484 733




116 484 733









72



Investments of public institutions


16,000,000

16,000,000









73




Investments of autonomous administrations and trade companies with state capital 100 484 733



100 484 733




6601








Industry
2.001.986.026


2.014.286.026
12.3 million







01



CURRENT EXPENSES
1.657.087.290


1.669.387.290
12.3 million







02



PERSONNEL EXPENSES 50,856,934




50,856,934









10



Salary expenses 39,590,540




39.59054 million









11




State social insurance contributions 3,161,554



3,161,554









12




Expenses for setting up the unemployment fund 632 271



632 271









13




Journeys, postings, transfers

7472569

7,472,569









13


01 journeys, postings, transfers in the country 334 589



334 589









13


02 7.13798 million journeys abroad



7.13798 million










20




128 143 856 Materials and services costs



128 143 856









24




Expenses for maintenance and household 7,602,347



7,602,347









25




Materials and services 850 264 functional character



850 264









26




Inventory items of small value or brief and equipment 69 097



69 097









27



Current repairs 330 563




330 563









28



42 743


Overhaul

42 743









29



Books and publications 114 659




114 659









30



Other expenses 119 134 183




119 134 183









34



GRANTS

1.075.101.500



1.075.101.500








35


01 budget allocations to public institutions

3.7015 million



3.7015 million







35


02 Subsidies on products and activities
1.071.000.000



1.071.000.000








35


03 Grants to cover price differences and price 400,000



400,000









38



TRANSFERS 12.3 million



402 985 000 415 285 000








40





Transfers unconsolidated 402 985 000 415 285 000


12.3 million







70



CAPITAL EXPENDITURE 342 188 100




342 188 100









72




308 100 Investments of public institutions



308 100









73




Investments of autonomous administrations and trade companies with state capital 341 880 000



341 880 000









84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 2,710,636



2,710,636









85




External loan repayments and interest payments and fees to external loans 2,710,636 authorizing officers



2,710,636











01 85 Repayments of foreign loans


1339004

1,339,004











02 85 Payments of interest and commissions


1371632

1,371,632




6701








Agriculture and forestry

4.128.033.984



4.128.033.984








01



CURRENT EXPENSES

4.044.603.278



4.044.603.278








02



320 970 798 PERSONNEL EXPENSES




320 970 798









10



Salary expenses 243 734 981




243 734 981









11




State social insurance contributions 60,258,745



60,258,745









12




Expenses to the Fund for payment of unemployment benefits
12,051,749



12,051,749









13




Journeys, postings, transfers

4925323

4,925,323









13


01 journeys, postings, transfers in the country 4569823



4,569,823











13 02 355 500


travel abroad

355 500









20




153 732 480 Materials and services costs



153 732 480









22



Food


1,500,000

1,500,000









23



Medicines and medical supplies


21,522,223

21,522,223









24



Expenses for maintenance and housekeeping


19.035 million



19.035 million







25




Materials and services 98.138 million functional character





98.138 million







26




Inventory items of small value or brief and equipment 3.247 million





3.247 million







27



Current repair


2.452 million



2.452 million







28



Overhaul 4.678 million






4.678 million







29



Books and publications 1,040,000




1,040,000









30



Other expenses 2,120,257




2,120,257









34



GRANTS

1.416.700.000



1.416.700.000








35


03 Grants to cover price differences and price
1.416.700.000



1.416.700.000








36



RAW 604.5 million




604 500 000









37



Bonuses granted to farmers


604.5 million

604 500 000









38





1.548.700.000
TRANSFERS


1.548.700.000








40



Transfers unconsolidated

1.548.700.000



1.548.700.000








70



CAPITAL EXPENDITURE 49.3 million






49.3 million







72



Investments of public institutions


25.697 million



25.697 million







73




Investments of autonomous administrations and trade companies with state capital 23.603 million





23.603 million







84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 34,130,706



34,130,706









85




External loan repayments and interest payments and fees to external loans 34,130,706 authorizing officers



34,130,706











01 85 Repayments of foreign loans


19,344,787

19,344,787









85


02 Payments of interest and commissions 14,785,919



14,785,919




6801









Transport and communications

1.771.976.563
1.279.400.000
3.051.376.563








01



CURRENT EXPENSES

1.244.631.578
1.045.490.298
2.290.121.876








02



PERSONNEL EXPENSES 18,427,536




18,427,536









10



Salary expenses 13,681,128




13,681,128









11




State social insurance contributions 3,420,282



3,420,282









12




Expenses to the Fund for payment of unemployment benefits 684 056



684 056









13




Journeys, postings, transfers 642 070



642 070









13


01 journeys, postings, transfers in the country 280 900



280 900











13 02 361 170


travel abroad

361 170









20



MATERIALS AND SERVICES EXPENSES


17,512,536

17,512,536









21




With social rights 191 850



191 850









22



411 480 Food




411 480









23



Medicines and medical supplies


78.555

78 555









24




Expenses for maintenance and household 1,255,963



1,255,963









25




Materials and services functional character 3543253



3,543,253









26




Inventory items of small value or brief and equipment 380 693



380 693









27



Current repairs 2919711




2,919,711









28



Overhaul


7319953

7,319,953









29



Books and Publications 92.447




92 447









30



Other expenses 1,318,631




1,318,631









34



GRANTS 140,000,000




140,000,000









35


02 Subsidies on products and activities 140,000,000



140,000,000









38



TRANSFERS

1.068.691.506
1.045.490.298
2.114.181.804








40



Transfers unconsolidated

1.068.691.506
1.045.490.298
2.114.181.804








70



CAPITAL EXPENDITURE 267 172 356



233 909 702 501 082 058








73




Investments of autonomous administrations and trade companies with state capital

267 172 356 233 909 702 501 082 058









84




Loan repayments, INTEREST PAYMENTS AND CREDIT COMMISSIONS 260 172 629



260 172 629









85





External loan repayments and interest payments and fees to external loans 260 172 629 authorizing officers



260 172 629









85


repayments of foreign loans 01 104 493 804



104 493 804









85


02 Payments of interest and commissions 155 678 825



155 678 825




6901








Other economic activities 393 011 566




393 011 566









01



CURRENT EXPENSES 356 611 510




356 611 510









02



PERSONNEL EXPENSES 23,402,574




23,402,574









10



Salary expenses 17,750,159




17,750,159









11




State social insurance contributions 4,437,541



4,437,541









12




Expenses to the Fund for payment of unemployment benefits 887 507



887 507









13




Journeys, postings, transfers 327 367



327 367









13


01 journeys, postings, transfers in the country 270 197



270 197











13 02 57 170


travel abroad

57 170









20



MATERIALS AND SERVICES EXPENSES


34,348,936

34,348,936









22



Food

6000



6000








24



Expenses for maintenance and housekeeping


24,318,965

24,318,965









25




Materials and services functional character 4420114



4,420,114









26




Inventory items of small value or brief and equipment 122 540



122 540









27



Current repairs 2154332




2,154,332









28



Overhaul


2698211

2,698,211









29



Books and Publications 16.648




16 648









30



Other expenses 612 126




612 126









38



TRANSFERS 298 860 000




298 860 000









40



298 860 000 Transfers


unconsolidated

298 860 000









70



CAPITAL EXPENDITURE 36,400,056




36,400,056









71




Stocks and mobilize national material reserves 32,427,234



32,427,234









72



Investments of public institutions


3865984

3,865,984









73




Investments of autonomous administrations and trade companies with state capital 106 838



106 838




7101









Scientific research


859 354 568

859 354 568









01



CURRENT EXPENSES 828 777 206




828 777 206









02



PERSONNEL EXPENSES 45,592,906




45,592,906









10



Salary expenses 34,417,021




34,417,021









11




State social insurance contributions 8,344,436



8,344,436









12




Expenses for the Fund for the unemployment

1668886

1,668,886









13




Journeys, postings, transfers

1162563

1,162,563









13


01 journeys, postings, transfers in the country 542 513



542 513











13 02 620 050


travel abroad

620 050









20




524 772 850 Materials and services costs



524 772 850









22



Food

5275



5275








24




Expenses for maintenance and household 2,829,016



2,829,016









25




Materials and services functional character 1244012



1,244,012









26




Inventory items of small value or brief and equipment 98 423



98 423









27



Current repairs 333 913




333 913









28



Overhaul


2453694

2,453,694









29



Books and publications 271 003




271 003









30



Other expenses 517 537 514




517 537 514









34



SUBSIDIES 599 090




599 090









35


01 budget allocations for public institutions 599 090



599 090









38



TRANSFERS 257 812 360




257 812 360









40



257 812 360 Transfers


unconsolidated

257 812 360









70



CAPITAL EXPENDITURE 30,577,362




30,577,362









72



Investments of public institutions


30,577,362

30,577,362




7201








Other shares 278 822 326




278 822 326









01



CURRENT EXPENSES 252 308 769




252 308 769









02



PERSONNEL EXPENSES 90,168,354




90,168,354









10



Salary expenses 34,214,714




34,214,714










11




State social insurance contributions 8,553,679



8,553,679









12




Expenses for the Fund for the unemployment

1710735

1,710,735









13




Journeys, postings, transfers

1108732

1,108,732









13


01 journeys, postings, transfers in the country 853 400



853 400











13 02 255 332


travel abroad

255 332









20




125 885 354 Materials and services costs



125 885 354









24




Expenses for maintenance and household 4,500,000



4,500,000









25




Materials and services 2,500,000 functional character



2,500,000









26




Inventory items of small value or brief and equipment 3,796,554



3,796,554









27



Current repair 500,000




500,000









28



100,000


Overhaul

100,000









29



Books and Publications 50,000




50,000









30



Other expenses 1,061,425




1,061,425









38



TRANSFERS 36,255,061




36,255,061









40



Transfers unconsolidated


36,255,061

36,255,061









70



CAPITAL EXPENDITURE 26,513,557




26,513,557









72



Investments of public institutions


26,513,557

26,513,557




8501








Transfers from the state budget

4.703.015.055



4.703.015.055








01



CURRENT EXPENSES

4.703.015.055



4.703.015.055








38





4.703.015.055
TRANSFERS


4.703.015.055








39



Transfers consolidated

4.703.015.055



4.703.015.055





01







Transfers from the state budget to local budgets for social protection of the population for heating and urban passenger transport
1.350.525.000



1.350.525.000





02







Transfers from the state budget to local budgets for investment
1.894.300.000



1.894.300.000





03







Transfers from the state budget to local budgets for investments partly financed by foreign loans 178 000 000





178 million




08







Transfers from the state budget to the budget of the Special Fund for accident risk and special protection of persons with disabilities 156 345 955



156 345 955







09







Transfers from the state budget to the budget of the Special Fund for payment of pensions and other social insurance rights of farmers
1.123.844.100



1.123.844.100



8601








Loans

1.100.408.112



1.100.408.112








79



GRANTED LOANS

1.100.408.112



1.100.408.112








80


02 Loans for completing certain objectives approved by bilateral agreements and intergovernmental agreements 49,283,112



49,283,112









80


05 Loans persons enjoying refugee status and are deprived of livelihood 1.125 million





1.125 million









06 80 Loans for crediting agriculture

1.050.000.000



1.050.000.000





02







Loans for completing certain objectives approved by bilateral agreements and intergovernmental agreements 49,283,112



49,283,112






05







Loans persons enjoying refugee status and are deprived of livelihood 1.125 million





1.125 million




06






Loans for agriculture lending

1.050.000.000



1.050.000.000



8801









Accrued interest on debt and other expenses
9.798.900.000



9.798.900.000








01



CURRENT EXPENSES

9.798.900.000



9.798.900.000








49



RELATED DEBT INTEREST

9.798.900.000



9.798.900.000










01 50 Interest on domestic debt

7.921.000.000



7.921.000.000










02 50 Accrued interest on external public debt


732 million



732 million







50


03 Charges for the issuance and placement of government securities and risk guarantees provided by the state under the law 959 500 000



959 500 000









April 50


rate differences related to foreign public debt 154 900 000



154 900 000









May 50


rate differences related to domestic debt 31,500,000



31,500,000






01






Interest on domestic debt

7.921.000.000



7.921.000.000





02






Interest on external public debt


732 million



732 million




03







Expenses incurred in the issuance and placement of government securities and risk guarantees provided by the State, under the law 959 500 000



959 500 000






04







Rate differences related to foreign public debt 154 900 000



154 900 000






05







Rate differences related to domestic debt 31,500,000



31,500,000




9501








Reserve funds 126 733 386




126 733 386







01







Budget Reserve Fund available to the Government 51,733,386



51,733,386






02







Intervention Fund to the Government 20,000,000



20,000,000






03







Fund to the Government of Romania for relations with Moldova 5,000,000



5,000,000






04







Financial recovery fund available to the Government 50,000,000



50,000,000




9901








DEFICIT


-12,454,000,000 -2,313,247,900 -14,767,247,900


Annex 4



LIST taxes and other revenue for 1997












Name taxes and other normative acts regulating
income taxes and other income



I. STATE BUDGET



I. Current income



A. Tax revenues



A.1. Direct taxes:















1. Income tax

Government Ordinance no. 70/1994 on corporation tax, approved by Law no. 73/1996 and republished in 1997; Law no. 71/1994 regarding the granting of additional facilities to Law no. 35/1991, republished in 1993, attracting foreign investors in the industry; Law no. 77/1994 on associations of employees and board members of companies to be privatized; Petroleum Law no. 134/1995; Housing Law no. 114/1996; Government Emergency Ordinance no. 6/1996 regarding the deductibility regime sums paid as salary and other salary rights, approved by Law no. 1/1997; Government Ordinance no. 24/1996 on income tax representative in Romania of foreign companies and economic organizations, approved and amended by Law no. 29/1997; Government Ordinance no. 27/1996 on granting facilities to persons residing or working in some localities in the Apuseni Mountains and Biosphere Reserve "Danube Delta".



2.

Law payroll tax. 32/1991 on the payroll tax, republished









In 1996; Government Emergency Ordinance no. 6/1996 regarding the deductibility regime sums paid as salary and other salary rights, approved by Law no. 1/1997.



March. Other taxes
:






A)
tax on profits from illicit commercial activities or in violation of the law on consumer protection
Law. 12/1990 on the protection of the population against illicit commercial activities, republished in 1991, with subsequent amendments; Order Guvernuluinr. 21/1992 on consumer protection, approved and amended by Law no. 11/1994 and republished in 1994.



B)

tax on dividends from Government Ordinance no. 26/1995 on tax







Companies dividends, approved and amended by Law no. 101/1995; Law no. 77/1994 on associations of employees and board members of companies to be privatized.



C) other revenue from direct taxes

Other specific laws that establish direct taxes to the State budget.



A .2. Indirect taxes:



1.
Value Added Tax

Government Ordinance no. 3/1992 on value added tax, republished under Government Ordinance no. 22/1995, approved and modified by Law no. 100/1995; Government Ordinance no. 30 / 1995privind regime concession to build and operate sections of land communication routes, motorways and railways, approved and amended by Law no. 136/1996; Government Ordinance no. 2/1996 regarding the completion and modification of rules on value added tax, approved by Law no. 101/1996; Government Ordinance no. 21/1996 on amending and supplementing certain regulations relating to value added tax, approved and modified by Legeanr. 42/1997.



2. Excise tax on circulation

Law. 42/1993 on excise duties on imported products and the country, as well as tax on crude oil and natural gas from domestic production, republished under Government Ordinance no. 22/1995, as amended and approved by Law no. 100/1995; Government Ordinance no. 20/1996 amending the list annexed nr. 1 of Law no. 42/1993, republished, approved by Law no. 43/1997.



March.
Duties:






A)
duty from legal
Government Ordinance no. 26/1993 on the Romanian Import Tariff, approved and amended by Law no. 102/1994; Law no. 30/1978 on Romania's Codulvamal; Law no. 35/1991 on foreign investment regime, republished in 1993, with subsequent amendments; Law no. 56/1994 for the amendment of Art. 12 para. (1) of Law no. 83/1993 on state support to agricultural producers; Law no. 71/1994 regarding the granting of additional facilities to Law no. 35/1991, republished, to attract foreign investors in the industry; Petroleum Law no. 134/1995; Decree no. AprobareaRegulamentului 337/1981 for customs; Government Ordinance no. 12/1995 on some measures on Customs Treatment of machinery, equipment and facilities imported under leasing transactions and Customs Treatment of raw materials, spare parts, materials and components used in its production of some economic agents approved by Legeanr. 59/1995; Government Ordinance no. 3/1996 on the concept of own production qualification of the customs regime for the foreign investments, approved by Law no. 9/1996.



B)
customs duties and other revenues collected from individuals through the customs facilities
Law. 30/1978 on the Romanian Customs Code; Decree no. 337/1981 approving the Regulation customs; Government Decision no. 685/1990 regarding the customs regime applicable to individuals, republished in 1997; Government Decision no. 269/1994 regarding the modification of the thresholds and conditions for goods brought into or out of the country by individuals; Government Decision no. 935/1995 on amending Government Decision no. 269/1994.



4. Other indirect taxes
:






A)
increases and arrears of unpaid term revenue
Law. 72/1996 on public finances; Law no. 35/1994 on stamp literary, cinematic, theatrical, musical, folk and fine arts; Law no. 12/1996 amending Law no. 3/1992 on the establishment of "Olympic Stamp"; Order Guvernuluinr. 11/1996 on the execution of budgetary debts, approved and amended by Law no. 108/1996. No increases. and periodic penalty payments for failure to pay the budget revenues are recorded from 1 January 1997 to heading and subheading corresponding tax or fee to which it relates, except for in the preceding paragraph.



B)
fees for licensing and operating permits

Competition Law. 21/1996; Law no. 31 / 1996privind state monopoly regime; Telecommunications Law no. 74/1996; Poştalenr Services Act. 83/1996; Law no. 111/1996 regarding the safety of nuclear activities; Government Ordinance no. 33/1995 on measures for the collection, recycling and re-entry into production of recyclable waste of any kind, approved by Law no. 137/1996; Government Ordinance no. 42/1995 on the production of food intended for sale, approved and amended by Law no. 123/1995; Government Ordinance no. 5 / 1996privind update endorsement and certification fees, and strengthen financial discipline in gambling activity, approved by Law no. 87/1996; Government Emergency Ordinance no. 4 / 1996privind licensing installation and operation of GSM networks and the establishment of the license fee.



C) other revenue from indirect taxes
:
Law. 72/1996 on public finances; Decree no. 146/1980 on some measures to improve the circulation, use and recovery of packaging for goods that are opened by retail, approved by Law no. 23/1980 (public institutions); Government Decision no. 779/1991 on the movement of goods and excise tax (within the limitation period); other specific laws that establish indirect taxes to the State budget.



B. Non-tax revenues



1.
Payments from the net profit of autonomous administrations
Government Ordinance no. 23/1996 regarding profit distribution RAs, approved by Law no. 41/1997.



2. Payments from public institutions
:






A)

metrology fees Law no. 72/1996 on public finances; Government Ordinance no. 20/1992 on metrology activities, approved and amended by Law no. 11/1994; Government Decision no. 225/1995 on the organization and functioning of the Romanian Office of Legal Metrology.



B)
fees for patents and registering trademarks
Law. 72/1996 on public finances; Law no. 64/1991 on patents; Law no. 120/1992 on the fees for patent applications and patents; Law no. 129/1992 on the protection of industrial designs; Law no. 16/1995 on the protection of topographies of integrated circuits; Guvernuluinr judgment. 274/1991 on fees on trademarks, trade and service, as well as designations of origin of products; Government Decision no. 222/1995 on the organization and functioning of the State Office for Inventions and Trademarks.



C)
tax benefits and services provided by port captains for issuing permits and vehicle transport services in international cargo traffic
Government Ordinance no. 48/1994 on amendment of fees for using public roads and for some services, ports and airports, approved by Law no. 123/1994.



D)

consular fees Law no. 72/1996 on public finances; Government Ordinance no. 24/1992 on establishing consular services and charges for services, approved by Law no. 89/1993; Government Ordinance no. 10/1993 on the update, depending on the inflation rate of tax in fixed amounts for services rendered to individuals and legal entities, approved by Law no. 102/1994; Government Ordinance no. 43 / 1994pentru amending Government Ordinance no. 24/1992, approved by Law no. 123/1994; Government Ordinance no. 33/1996 to improve the taxation regime and the use of consular fees collected, abroad, by diplomatic representatives of Romania, approved and amended by Law no. 33/1997.



E)
fees for analysis by laboratories other than health, to the institutions
Government Ordinance no. 21/1992 on consumer protection, approved and amended by Law no. 11/1994; Law no. 72/1996 on public finances.



F) income from payment
works to combat pests and diseases in the vegetable sector

Decree-Law no. 43/1990 on measures to stimulate economic activity peasantry and agricultural cooperatives and state units, with subsequent amendments; Law no. 72/1996 on public finances.



G)
income units Breeding and selection of animals
Law. 40/1975 on growth and enhancement; Decree-Law no. 43/1990 on measures to stimulate economic activity peasantry and state cooperative agricultural units as amended; Law no. 72/1996 on public finances.



H)
income districts, laboratories and veterinary clinics
Decree-Law no. 43/1990 on measures to stimulate economic activity peasantry and agricultural cooperatives and state units, as amended; Law no. 72/1996 on public finances.



I)
fees and other income
Environmental Protection Law no. 72/1996 on public finances; Law no. 137/1995 on environmental protection.



J)
payments from public institutions and self-financed activities
Decree no. 151/1975 on self-financing activities of state institutions, with additions; Law no. 72/1996 on public finances.



K)
income payments from public institutions and self-financed activities
Decree no. 151/1975 on self-financing activities of state institutions, approved by Law no. 54/1975, with additions; Law no. 72/1996 on public finances.



L)

judicial stamp revenue Government Ordinance no. 32/1995 regarding the judicial stamp, approved and amended by Law no. 106/1995.



M)
other income from public institutions
Law. 52/1994 on securities and stock exchanges; Law no. 72/1996 on public finances; Law no. 111/1996 regarding the safety of nuclear activities; Housing Law no. 114/1996; Government Ordinance no. 9/1992 on official statistics organization, republished in 1994, approved and amended by Law no. 11/1994; Government Ordinance no. 19/1992 concerning standardization work in Romania, approved and amended by Law no. 11/1994; Government Ordinance no. 9 / 1993privind fees for issuing the authorization decisions in broadcasting, approved by Law no. 102/1994; Decree no. 253/1971 on the contribution of maintenance in some childcare institutions, approved by Law no. 54/1971; other specific laws which establish state budget revenues from public institutions.



March.
Miscellaneous income:






A)
revenue from the application of extinctive prescription (for public institutions)
Decree no. 219/1960 regarding the obligations of the debtor socialist organizations as a result of extinctive prescription; Decree no. 167/1958 on extinctive prescription.



B)
income from fines, according to the law

Law. 32/1968 establishing and sanctioning misdemeanors, as amended; Law no. 87/1994 to combat tax evasion; Law no. 31/1996 on state monopoly regime; Government Ordinance no. 23/1992 on the amendment of sanctions approved by Legeanr. 114/1992, as amended; Government Ordinance no. 17/1993 on the establishment and sanctions for infringements of financial management and tax regulations, approved by Law no. 83/1994; Government Ordinance no. 26/1993 on the Romanian Import Tariff, approved and amended by Law no. 102/1994; Government Ordinance no. 12 / 1994pentru amendment and repeal of the Law. 32/1968 establishing and sanctioning contraventions, approved and amended by Law no. 65/1994; Government Ordinance no. 55/1994 regarding the increase in minimum and maximum fines established by legislation in force from 1 June 1994, approved by Law no. 129/1994; Government Ordinance no. 15/1996 on financial and currency strengthen discipline, approved and amended by Law no. 131/1996; Government Ordinance no. 23/1995 regarding the marking system for cigarettes, tobacco products and alcoholic beverages, approved and amended by Law no. 132/1995; Government Emergency Ordinance no. 3/1997 on products and autonomous bodies of the natural monopoly activities and economic activities subject to special treatment for prices and tariffs will be established with the opinion of the Competition; Government Emergency Ordinance no. 4/1997 on the Government's ability to contract and to ensure, through the Ministry of Finance on behalf and on behalf of the state, state loans by issuing bonds in foreign currency from foreign capital markets; the laws on conduct of business for that established fines.



C)
revenue share retained under Law no.
Law No. 6/1973. 6/1973 for the amendment of the Criminal Code of Romania; Law no. 104/1992 amending the Criminal Code, Code of Criminal Procedure and other laws and to repeal Legiinr. 59/1968 and Decree no. 218/1977.



D)
refunds of funds from the budget of previous years
Law. 72/1996 on public finances.



E) revenue from concessions

Law. 15/1990 on the reorganization of state economic units as autonomous and commercial companies, as amended; Law no. 72/1996 on public finances; Order Guvernuluinr. 30/1995 on the regime of concession to build and operate sections of land communication routes - motorways and railways, approved and amended by Law no. 136/1996.



F)
collection of monthly interest on the sale of housing built with State funds
Law. 85/1992 regarding the sale of homes and other destination built from state funds and funds from the state budget entities or republished in 1994.



G)
receipts from sale of seized goods, and other amounts found abandoned along with confiscation law

Law. 72/1996 on public finances; Law no. 30/1978 on the Romanian Customs Code; Law no. 12/1990 on the protection of the population against illicit commercial activities, republished in 1991, with subsequent amendments; Law no. 56/1992 on the state border of Romania; Law no. 31/1996 on state monopoly regime; Law no. 34/1996 approving the maximum volume of timber that will harvest in 1996; Decree no. 111/1951 regulating the situation of any goods confiscated, seized, without heirs or stray, as well as some assets of no more use to budgetary institutions; Decree no. 337/1981 approving the Regulation on customs; Government Ordinance no. 26/1993 on the Romanian Import Tariff, approved and amended by Law no. 102/1994; Government Ordinance no. 23/1995 regarding the marking system for cigarettes, tobacco products and alcoholic beverages, approved and amended by Law no. 132/1995; Government Ordinance no. 31/1995 on the regulation of production, circulation and marketing of pharmaceutical products; Government Ordinance no. 33/1995 on measures for the collection, recycling and re-entry into production of recyclable waste of any kind, approved by Law no. 137/1996; Government Ordinance no. 15/1996 on financial and currency strengthen discipline, approved and amended by Law no. 131/1996; the laws on conduct of business are considered for confiscation of assets and amounts.



H) revenues from other sources

Law. 32/1990 amending and supplementing certain provisions of the Criminal Procedure Code; Legeanr. 71/1991 establishing the fee for issue of certificates of land ownership, as amended; Law no. 112/1995 regulating the legal status of property for housing owned by state; Decree no. AprobareaRegulamentului 209/1976 for cash operations of economic entities (applies to public institutions); Decree no. 212/1981 on civilian expertise in the field of navigation; other specific laws that establish various State budget revenues.



II. Income from capital



1.
Revenues from the sale of state assets:









- Income from the capitalization of assets of public institutions
Law. 72/1996 on public finances; Government Ordinance no. 19/1995 on measures to improve the public procurement regime and the regime decommissioned realization of assets belonging to public institutions, approved by Law no. 96/1995.






- Income from the valuation of stocks of material reserves and national outreach
Law. 82/1992 on national material reserves; Government Ordinance no. 36/1996 concerning specific measures for stocks of petroleum products freshening mobilization of military reserves.



VI. PROCEEDS OF REPAYMENT Loans



1.
Proceeds from repayment of loans granted for completing objectives and intergovernmental bilateral agreements approved by
Law. 95/1993 on Romania's participation in the construction Complex mining of the mineral acid containing Krivoy Rog iron from Ukraine and ensuring the resources necessary financing; Government Ordinance no. 19 / 1996privind state reimbursement of the loan and related interest for the continuation of Romania's participation in the construction of the Complex mining of the mineral acid containing Krivoy Rog iron from Ukraine, approved by Law no. 7/1997.



2.
Proceeds from repayment of loans granted to beneficiaries of refugee
Law. 15/1996 on the status of refugees in Romania.









II. LOCAL BUDGETS FOR



I. Current income



A. Tax revenues



A1. Direct taxes:















1. Income tax


Government Ordinance no. 70/1994 on corporation tax, approved by Law no. 73/1996 and republished in 1997; Law no. 71/1994 regarding the granting of additional facilities to Law no. 35/1991, republished in 1993, attracting foreign investors in the industry; Law no. 77/1994 on associations of employees and board members of companies to be privatized; Housing Law no. 114/1996; Government Emergency Ordinance no. 6/1996 regarding the deductibility regime sums paid as salary and other salary rights, approved by Law no. 1/1997; Government Ordinance no. 27/1996 on granting facilities to persons residing or working in some localities in the Apuseni Mountains and Biosphere Reserve "Danube Delta".



2.
Taxes from population:
Decree no. 153/1954 regarding the income tax



A)
income tax freelancers, craftsmen and other independent individuals and family associations
population, as amended; Decree no. 394/1973 regarding the taxation of income from rental property, approved by Law no. 113/1973; Decree no. 101/1980 on the organization of activities of services in setting conditions based on revenue share of revenue due to people carrying out these activities, approved by Law no. 21/1980; Decree-Law no. 54/1990 on the organization of economic activities based on free initiative, as amended; Law no. 103/1992 on the exclusive right of religious denominations to produce religious objects; Government Ordinance no. 11/1992 concerning the progress and activity of taxi car tax, approved by Law no. 114/1992; Government Ordinance no. 15/1992 on local taxes, approved and amended by Law no. 114/1992; Government Ordinance no. 62/1994 on the establishment of facilities for the development of rural tourism in the mountain area, the Danube Delta and the Black Sea coast, approved and amended by Law no. 145/1994; Government Ordinance no. 13/1995 regarding some measures to accelerate the restructuring of the autonomous bodies and companies with majority state ownership, strengthening financial discipline and improving the economy settlements, approved and amended by Law no. 119/1995; Government Ordinance no. 44/1995 on improving taxation revenue-producing activities in the performance of professional and literary, artistic and scientific, approved and modified by Law no. 125/1995.



B)
tax on buildings and land from individuals
Law. 27/1994 on local taxes; Government Ordinance no. 24/1995 amending and supplementing regulations on agricultural income tax and local taxes, approved by Law no. 114/1995; Government Ordinance no. 27 / 1996privind providing facilities for persons residing or working in some localities in the Apuseni Mountains and Biosphere Reserve "Danube Delta".



C)
taxes on vehicles owned by individuals
Law. 27/1994 on local taxes; Government Ordinance no. 24/1995 amending and supplementing regulations on agricultural income tax and local taxes, approved by Law no. 114/1995; Government Ordinance no. 27/1996 on granting facilities to persons residing or working in some localities in the Apuseni Mountains and Biosphere Reserve "Danube Delta".



D)
stamp duty on inheritances and other stamp duties from the population

Law. 8/1996 on copyright and related rights; Law no. 115/1996 on the declaration and control of the wealth of dignitaries, magistrates, civil servants and other persons in leadership positions; Decree no. 199/1955 regarding stamps as amended; Government Ordinance no. 10/1993 on the update, depending on the inflation rate of tax in fixed amounts for services rendered to individuals and legal entities, approved by Law no. 102/1994; Government Ordinance no. 37/1995 on the establishment of stamp duties for notary activity, approved and modified by Legeanr. 105/1995; HCM no. 911/1955 establishing a list of documents and facts subject to stamp duty and stamp duty tariff, as amended; Government Decision no. 1295/1990 on stamp duty for the actions and claims brought before the courts and on the acts of Notary and services rendered by them, as amended and supplemented; Government Ordinance no. 4/1996 regarding the modification threshold value below which stamp duty can be paid through mobile application and cancellation stamps, approved by Law no. 53/1996; Government Ordinance no. 27/1996 on granting facilities to persons residing or working in some localities in the Apuseni Mountains and Biosphere Reserve "Danube Delta".



E)
other taxes from the population
Law. 27/1994 on local taxes; Land Law no. 18/1991; Government Ordinance no. 24/1995 amending and supplementing regulations on agricultural income tax and local taxes, approved by Law no. 114/1995; Government Ordinance no. 27 / 1996privind providing facilities for persons residing or working in some localities in the Apuseni Mountains and Biosphere Reserve "Danube Delta"; other laws that establish taxes from the population.



March.
Fee for the use of state property
Law. 69/1993 on the establishment fee for the use of state property for purposes other than agriculture or forestry; Law no. 78/1995 on the protection of personnel and assets in the defense production sector; Government Ordinance no. 30/1995 on the regime of concession to build and operate sections of land communication routes, highways, railways, approved and amended by Law no. 136/1996.



4.
Buildings and land tax from legal entities
Law. 27/1994 on local taxes; Law no. 78/1995 on the protection of personnel and assets in the defense production sector; Government Ordinance no. 24/1995 amending and supplementing regulations on agricultural income tax and local taxes, approved by Law no. 114/1995.



May.
Fee on vehicles owned by legal entities
Law. 27/1994 on local taxes; Government Ordinance no. 24/1995 amending and supplementing regulations on agricultural income tax and local taxes, approved by Law no. 114/1995.



June. The tax on agricultural income

Law. 34/1994 on agricultural income tax; Government Ordinance no. 24/1995 amending and supplementing regulations on agricultural income tax and local taxes, approved by Law no. 114/1995.



July. Other taxes







A)
tax on income derived by non-resident individuals and businesses
Decree no. 276/1973 on the regulation of taxation on income earned in Romania by non-resident individuals and legal entities, approved by Law no. 92/1973, as amended by Decree no. 125/1977 to regulate the taxation of income derived from Romania by non-resident individuals and legal entities, approved by Law no. 20/1977; Order Guvernuluinr. 70/1994 on corporation tax, approved by Law no. 73/1996 and republished in 1997; decrees and laws ratifying the avoidance of double taxation concluded by Romania with other states.



B) other revenue from direct taxes


Law. 27/1994 on local taxes; Government Ordinance no. 24/1995 amending and supplementing regulations on agricultural income tax and local taxes, approved by Law no. 114/1995; Government Ordinance no. 30/1995 on the regime of concession to build and operate sections of land communication routes, motorways and railways, approved and amended by Law no. 136/1996; other specific laws that establish direct taxes due to local budgets.



A 2. Indirect taxes:



1.

Tax Law performances. 72/1996 on public finances; Government Decision no. 679/1991 on tax performances, as amended.



2. Other indirect taxes
:






A)
stamp duty from legal
Decree no. 199/1955 on court fees, as amended; Local Public Administration Law no. 69/1991, republished in 1996, with subsequent amendments; Law no. 8/1996 on copyright and related rights; Housing Law no. 114/1996; Legeanr. 121/1996 on the organization and functioning of Military Firefighters; Government Ordinance no. 10/1993 on the update, depending on the inflation rate of tax in fixed amounts for services rendered to individuals and legal entities, approved by Law no. 102/1994; Government Ordinance no. 37/1995 on the establishment of stamp duties for notary activity, approved and modified by Legeanr. 105/1995; Government Ordinance no. 4/1996 regarding the modification threshold value below which stamp duty can be paid through mobile application and cancellation stamps, approved by Law no. 53/1996; Government Decision no. 1.295 / 1990 on stamp duty for the actions and claims brought before the courts and on the acts of Notary and services rendered by them, as amended and supplemented.



B) other revenue from indirect taxes

Land Law no. 18/1991; other specific laws that establish indirect taxes due to local budgets.



B. Non-tax revenues



1.
Payments from the net profit of autonomous administrations
Government Ordinance no. 23/1996 regarding profit distribution RAs, approved by Law no. 41/1997.



2. Payments from public institutions
:






A)
examination fees for drivers of vehicles, issuance of driving licenses and other revenues on public roads
Government Ordinance no. 10/1993 on the update, depending on the inflation rate of tax in fixed amounts for services rendered to individuals and legal entities, approved by Law no. 102/1994; Decree no. 328/1966 on public roads, approved by Law no. 14/1966, republished in 1984, with additions and changes.



B)
payments from public institutions and self-financed activities
Decree no. 151/1975 on self-financing activities of state institutions, approved by Law no. 54/1975, with additions; Law no. 72 / 1996privind public finances.



C)
other income from public institutions
Local Public Administration Law no. 69/1991, republished in 1996, with subsequent amendments; Law no. 72/1996 on public finances; Housing Law no. 114/1996; Decree no. 253/1971 on the contribution of maintenance in some childcare institutions, approved by Law no. 54/1971; Government Decision no. 223 / 1992privind rules of management and international car transport people and goods, auto transport people between counties and county traffic and freight transport oversized and dangerous car, republished in 1994; other specific laws that establish the revenues of local budgets of public institutions.



March.
Miscellaneous income:
Law. 72/1996 on public finances; code



A)
income from the recovery of the costs and damages
criminal imputations, reprinted in 1997; Civil Code; Labor code.



B)
income from fines, according to the law

Law. 32/1968 establishing and sanctioning misdemeanors, as amended; Law no. 87/1994 to combat tax evasion; Government Ordinance no. 12/1994 amending and repealing certain provisions of Law no. 32/1968 establishing and sanctioning contraventions, approved and amended by Law no. 65/1994; Government Ordinance no. 23 / 1992privind modification of sanctions, approved by Law no. 114/1992; Government Ordinance no. 17/1993 on the establishment and sanctions for infringements of financial management and tax regulations, approved by Law no. 83/1994; Government Ordinance no. 55/1994 regarding the increase in minimum and maximum fines stipulated by the laws in force from 1 June 1994, approved by Law no. 129/1994; the laws on conduct of business for that established fines.



C)
refunds of funds from the budget of previous years
Law. 72/1996 on public finances.



D) revenue from concessions

Law. 15/1990 on the reorganization of the state as autonomous and commercial companies; Land Law no. 18/1991; Law no. 50/1991 on authorizing the construction and measures to achieve housing, republished in 1997; Legeanr. 82/1993 on the establishment of the Biosphere Reserve "Danube Delta", as amended; Law no. 72/1996 on public finances; Local Public Administration Law no. 69/1991, republished in 1996, with subsequent amendments; Housing Law no. 114/1996; Government Ordinance no. 15/1992 on local taxes, approved and amended by Law no. 114/1992, as amended.



E) Proceeds from sale of seized goods
law
Law. 72/1996 on public finances.



F) revenues from other sources

Law. 27/1994 on local taxes; Government Ordinance no. 24/1995 amending and supplementing regulations on agricultural income tax and local taxes, approved by Law no. 114/1995; other specific laws that establish various revenues to local budgets.



II. Income from capital



1.
Revenues from the sale of state assets:






A)
income from the capitalization of assets of public institutions
Law. 72/1996 on public finances; Land Law no. 18/1991; Government Ordinance no. 19/1995 on measures to improve the public procurement regime and the regime decommissioned realization of assets belonging to public institutions, approved by Law no. 96/1995.



B)
revenues from selling housing built with State funds
Law. 85/1992 regarding the sale of homes and other destination built from state funds and funds from the state budget entities or republished in 1994.

Annex 5



Amounts deducted from payroll tax for 1997





















- Thousand -



N. crt. Amounts County







TOTAL

4.302.760.000



1. ALBA 82.193 million





2. ARAD 89.89 million





March. 115 975 000 ARGEŞ





4. 120 884 000 BACĂU





May. 123 443 000


BIHOR


June. BISTRIŢA


60.59 million


July. BOTOŞANI


84.636 million


August. 114 482 000 BRAŞOV





September. BRĂILA


71.553 million


10. BUZĂU


85.799 million


11. Caras-Severin 72.009 million





12. CĂLĂRAŞI


66.206 million


13. CLUJ 147 193 000





14. CONSTANTA 128 650 000





15. COVASNA


58.515 million


16. DÂMBOVIŢA


88.038 million


17. 124 389 000 DOLJ





18. 104 953 000 GALAŢI





19. Giurgiu


49.247 million


20. GORJ


75.651 million


21. HARGHITA


69.874 million


22. 108 729 000 HUNEDOARA






23. IALOMIŢA


54.558 million


24. IASI 166 141 000





25. ILFOV 33.882 million





26. 107 859 000 MARAMUREŞ





27. MEHEDINŢI


58.861 million


28. 113 957 000 MUREŞ





29. NEAMŢ


93.776 million


30. OLT


85.28 million


31. PRAHOVA 151 063 000





32. SATU MARE 76.561 million





33. SĂLAJ


64.21 million


34. Sibiu


89.081 million


35. SUCEAVA 122 771 000





36. TELEORMAN


73.997 million


37. 145 813 000 TIMIŞ





38. Tulcea


62.509 million


39. VASLUI


85.763 million


40. VÂLCEA


78.082 million


41. VRANCEA


70.84 million


42. BUCHAREST


524 857 000
Annex 6



TRANSFERS from the state budget to local budgets counties and Bucharest 1997






























- Thousand -



N. crt.

New
Total transfers of the order:



Social protection of population for heat and transport jointly passenger

Investment Investment partly financed by foreign loans





TOTAL

3.422.825.000
1.350.525.000
1.894.300.000

178 million


1. ALBA 56,000,000



10.633 million 45.367 million






2. ARAD


62.948 million 19.339 million 43.609 million







March. ARGEŞ


56.107 million 23.294 million 32.813 million







4. BACĂU


61.371 million 21.786 million 39.585 million







May. BIHOR


62.76 million 21.147 million 41.613 million







June. BISTRIŢA


39.03 million 14.367 million 24.663 million







July. BOTOŞANI


63.591 million 26.963 million 36.628 million







August. BRAŞOV


98.121 million 52.502 million 45.619 million







September. BRĂILA


46.16 million 13.606 million 32.554 million







10. BUZĂU


47.354 million 15.478 million 31.876 million







11. Caras-Severin 49.5 million



11.616 million 37.884 million






12. CĂLĂRAŞI


29.725 million 12.076 million 17.649 million







13. CLUJ 115 093 000



58.551 million 56.542 million






14. CONSTANTA 107 592 000



61.783 million 45.809 million






15. COVASNA


28.551 million 10.853 million 17.698 million







16. DÂMBOVIŢA


9.346 million 48.914 million 39.568 million







17. DOLJ


59.601 million 21.473 million 38.128 million







18. GALAŢI


70.316 million 28.097 million 42.219 million







19. Giurgiu


5.853 million 25.205 million 19.352 million







20. GORJ


9.265 million 38.473 million 29.208 million







21. HARGHITA


39.053 million 16.344 million 22.709 million







22. HUNEDOARA


75.153 million 22.608 million 52.545 million







23. IALOMIŢA


8.985 million 36.269 million 27.284 million







24. IASI 111 064 000



51.12 million 59.944 million






25. ILFOV


11.528 million 1.716 million 9.812 million







26. MARAMUREŞ


59.906 million 20.509 million 39.397 million







27. MEHEDINŢI


8.469 million 36.238 million 27.769 million







28. MUREŞ


48.288 million 17.183 million 31.105 million







29. NEAMŢ


59.226 million 17.904 million 41.322 million








30. OLT


53.193 million 18.444 million 34.749 million







31. PRAHOVA


84.29 million 36.245 million 48.045 million







32. SATU MARE 37.77 million



11.265 million 26.505 million






33. SĂLAJ


32.947 million 10.755 million 22.192 million







34.
60.749 million 27.269 million Sibiu



33.48 million





35. SUCEAVA


63.021 million 20.418 million 42.603 million
*)






36. TELEORMAN


48.942 million 20.907 million 28.035 million







37. 102 004 000 TIMIŞ



47.54 million 54.464 million






38.
52.575 million 18.845 million Tulcea



33.73 million





39. VASLUI


66.543 million 19.738 million 46.805 million







40. VÂLCEA


9.151 million 48.488 million 39.337 million







41.
55.218 million 18.018 million VRANCEA



37.2 million





42. 895 948 000


BUCHAREST 463 316 000 432 632 000







43.
Transfers from the state budget to local budgets for investments partly financed by foreign loans 178 000 000







178 million **)

*) Includes Romanian party's contribution in 1997 to modernize the village road Cacica-Soloneţu Nou, which will be realized with financial support provided by Poland.
**) Ministry of Finance will allocate those transfers to counties to finance investment projects benefiting from external loans, according to loan agreements concluded with international financial institutions.

Annex 7



LIST categories of objectives and investment works financed by transfers from the state budget to local budgets for 1997
1. Heating networks and substations, including endowments far end consumer systems;
2. Water supply, including endowments far end consumer systems;
March. Wastewater treatment plants, sewers, pumping stations and landfills;
4. sewerage;
May. Hydrotechnical local interest in the city;
June. Public utility equipment housing related assemblies;
July. Local roads and bridges, streets, road crossings in towns;
August. Urban passenger transport networks, including facilities with trams, buses and trolleybuses to RAs and public services field;
September. Works for the introduction and expansion of natural gas networks in localities.
NOTE:
other investment objectives are, by law, the jurisdiction of local authorities funding will cover finance, as appropriate, units of its own funds, bank loans, other resources created for this purpose and allocations from local budgets, according to the law.

Annex 8

CATEGORIES OF INCOME AND EXPENSES

which provide local budgets for 1997












N. crt.
Name
revenue and expenditure


CHAPTER I own revenues and expenses are provided in the budgets of counties












A. Own revenues (taxes, fees and other income)



1.
Tax profit of RAs under the authority of county councils



2.
Other receipts from direct taxes *)



March.
Payments from the net profit of autonomous administrations under the authority of county councils



4.
Other income from public institutions **)



May.
Revenue from fines, according to legal provisions



June.
Refunds of funds from the local budget of previous years ***)



July. Revenues from concessions




August.
Proceeds from the sale of seized goods, according to the law



September. Proceeds from other sources




10.
Revenues from the sale of assets of public institutions (subordination county)



B. expenses



1. Executive authorities




2.
Health ****)



March.

Culture, religion and action on sport and youth *****)



4.
Assistance, allowances, pensions, benefits and allowances ******)



May.
Services and public development and housing



June. Transport and communications




July. Other economic actions




August. Other actions




September.
Fund for guaranteeing external loans, related interest and commissions



10.
Interest on borrowings from treasury fund



11.
Interest, fees and other expenses related to loans



12.
Loan repayment fund treasury



13.
Reimbursement of loans granted from the state treasury



14. Budget Reserve Fund









CHAPTER II
own revenues and expenses are provided in the budgets of communes, towns, municipalities, sectors of Bucharest and the Bucharest General Council



A. Own revenues (taxes, fees and other income)












1.
Tax profit of RAs under the authority of local councils of towns, municipalities, sectors of Bucharest and the Bucharest General Council



2.
Taxes and fees from the population






A) income tax on self-employed, craftsmen and other independent individuals and family associations






B) tax on buildings and land from individuals






C) Taxes on vehicles owned by individuals






D) stamp taxes on inheritances and other stamp duties from the population






E) Other taxes and fees from the population



March.
Fee for the use of state property



4.
Buildings and land tax from legal entities



May.
Taxes on vehicles owned by legal entities



June. The tax on agricultural income




July. Other taxes







A) Tax on income of individuals and legal entities residing






B) Other receipts from direct taxes



August. The tax on shows




September. Other indirect taxes







A) stamp taxes from businesses






B) Other receipts from indirect taxes



10.
Payments from the net profit of autonomous administrations under the authority of local councils of towns, municipalities, sectors of Bucharest and the Bucharest General Council



11. Payments from public institutions







A) Fees for examination to drivers of vehicles, issuance of driving licenses and other revenues on public roads






B) Payments from public institutions and self-financed activities






C) Other income from public institutions



12. Miscellaneous income







A) Income from recovery costs, imputations and compensation






B) Income from fines, according to legal provisions






C) Refunds of local budget funds from previous years






D) Revenue from concessions






E) Proceeds from sale of confiscated goods by law






F) Proceeds from other sources



13.
Revenues from the sale of state assets






A) Revenues from the sale of assets of public institutions







B) Income from sale of dwellings built from state funds



B. expenses



1. Executive authorities




2.
Education (living expenses and household, current repair and overhaul for school units of the Ministry of Education), excluding schools of other ministries than the Ministry of Education *******)



March.
Health (material expenses and services, with the exception of medicines and sanitary materials) for sanitary units of the Ministry of Health, medical institutions subordinated exclusively direct annexed to the judgment organization and operation of this ministry



4.
Culture, religion and action on sport and youth (include only expenses for the units and shares culture are, according to the law, the jurisdiction of financing local) ********) || |


May.
Assistance, allowances, pensions, benefits and allowances



June.
Services and public development and housing



July. Transport and communications




August. Other economic actions




September. Other actions




10.
Fund for guaranteeing external loans, related interest and commissions



11.
Interest on borrowings from treasury fund



12.
Interest, fees and other expenses related to loans



13.
Loan repayment fund treasury



14.
Reimbursement of loans granted from the state treasury



15. Budget Reserve Fund


*) Includes fees for the issuance of certificates, permits and licenses for construction granted in accordance with the legal provisions by the county council under the provisions Legiinr. 27 / 1994privind local taxes, as amended by Ordinance Guvernuluinr. 24/1995, approved by Legeanr. 114/1995.
**) It includes 30% share charge transport license, according to the judgment Guvernuluinr. 223/1992, republished in 1994.
***) This includes the return of the loan granted for the establishment of the Public Guardians, according to agreements concluded for this purpose.
****) Includes expenses for ambulance services.
*****) Includes only spending units and shares culture are, according to the law, the jurisdiction of the county council funding.
******) Includes expenses for reception centers for minors and county social services for child protection. *******
) Includes allocations and local budgets own revenues in addition to boarding schools, dormitories and canteens for students.
********) Local councils can include expenses for completing the investment objectives for sporting activities that were started in previous years with funding from local budgets.
NOTE:
increases and default interest for unpaid income shall be recorded, as of 1 January 1997, heading and subheading corresponding tax or duty to which they relate.
Budget Breakdown of expenditure components is subject to the subordination of units and the locality where it has its registered public institution, with units taken with total or partial funding from local budgets.

Appendix 9


CATEGORIES OF PUBLIC INSTITUTIONS AND ACTIONS
of school education and health fields, whose expenditures of local budgets to ensure
January 1997. In education

A) expenses for maintenance and housekeeping, current repairs and overhauls to:


-
Preschool education - primary and secondary
-
school education - vocational education
-
post-secondary education - children's homes

B) allocations from the local budgets of boarding schools supplement their income, hostels and canteens for students


2. Health (material expenses and services, with the exception of medicines and sanitary materials)
-
dispensary - Hospitals
-
preventoria Hospice - Nursery
- Swing for children
- ambulance services

- Health centers, diagnostic and treatment
- Other health institutions and activities *). --------------


Note


*) Includes honorary blood donors and rights, granted under Law no. 4/1995.

NOTE: Include only
school units of the Ministry of Education, exclusive schools in other ministries than the Ministry of Education and health units of the Ministry of Health, medical institutions subordinated exclusively direct annexed to judgment organization and operation of this ministry.

Annex 10



Criteria for determining the amounts deducted from salaries, by counties, 1997















N. crt.
Name
percentage allocation criterion





TOTAL 100





1. The population


12


2. 4


length of the streets


March. The length of roads


2


4. Number two


housing


May.
Length of sewage networks and water 3




June.
School population in secondary education Number 34




July. The number of hospital beds


34


August.

Number of dispensaries 6



September.
Number of administrative-territorial units 3


NOTE:
When distributing the administrative units in the county amounts deducted from salaries, will take into account the above criteria, depending on the specific conditions of each locality, of the economic, social and their demographic.

Annex 11



LIST administrative-territorial units authorized to borrow in 1997, according to art. 54 para. (4) of Law no. 72/1996
1. Brasov County
-
Braşov City Council - City Council Sacele
-
Zarnesti City Council - Local Council of Bran
2. Constanta County
-
Constanta City Council in March.
Harghita County - Local Council of Miercurea-Ciuc
- City Council Odorhellen
-
City Council Gheorgheni - Toplita
City Council - City Council Vlahita
4.
Ialomita county - Local Council Slobozia
-
Fetesti City Council - City Council Urziceni
-
Tandarei City Council in May. Maramures County
-
County Council - City Council Satu-Mare
- City Council Sighet
- Local Council of Baia Sprie
- Seini City Council || | - City Council Viseu de Sus
- Local Council of Ocna Sugatag
June. Mehedinti county
-
County Council in July.
Salaj County - County Council
-
Zalau City Council - City Council Cehu Silvaniei
- Local Council of Romanasi
-
Sarmasag Local Council of August. Sibiu
-
Sibiu City Council in September. Timis County
-
Timisoara City Council - City Council Buzias
-
Deta City Council in October.
Bucharest - Bucharest General Council.
NOTE:
At the request of local or county councils, as appropriate, the Government may approve, by 31 October 1997 the administrative-territorial inclusion on this list.

Annex 12



Special Fund for Health BUDGET 1997







































- Thousand -


Capitol


Subchapter Title / Item Indicator


Indent program in 1997



0007









REVENUE - TOTAL
1.345.520.000



1107









I. CURRENT REVENUE
1.345.520.000



3307









A. INCOME TAX
1.201.720.000



4407










A1. DIRECT TAXES
1.166.720.000



0907








Social security contributions

1.166.720.000





01






Contributions to social insurance

1.162.320.000





05







Contribution 4,400,000 insured persons




1207









A2. INDIRECT TAXES 35,000,000




1707








35,000,000


other indirect taxes




18







Tax on some of their advertising activities and 35,000,000




1907









B. Non-tax revenues 143 800 000




2107









Payments from public institutions 143 800 000






30







Other income from public institutions 143 800 000




5007








EXPENSES
-
1.345.520.000 TOTAL *)








01



CURRENT EXPENSES

1.288.820.000








02



PERSONNEL EXPENSES 600,000










20



MATERIALS AND SERVICES EXPENSES

1.288.220.000








70



CAPITAL EXPENDITURE 56.7 million





5907








SOCIAL AND CULTURAL EXPENSES

1.345.520.000



5807








HEALTH 945 020 000










01



CURRENT EXPENSES 888 320 000










02



PERSONNEL EXPENSES 600,000










13




Trips, secondments, transfer 600,000









13


01 Displacements, secondments, relocating home 600,000









20




887 720 000 Materials and services costs









21




Social rights with 10,000









22



Food


9.6 million







23



Medicines and medical supplies


616 million







24



Expenses for maintenance and other economic


19.7 million







25




Materials and provision of functional services of 27.36 million









26




Inventory items of little value or shorten and equipment 3,400,000









27



Redecorating


11,000,000







28



Capital repairs


6,000,000







29



Books and publications 220,000










30



Other expenses 194 430 000










70



CAPITAL EXPENDITURE 56.7 million










72



Investments of public institutions


56.7 million




01







800,000


Central Administration




02






200 800 000


dispensaries




03






Hospitals 611 998 600







04






Nursing and preventoria


12.7 million




05






Nursery 2.6001 million







06






Swing children


1,700,000




07








Blood transfusion centers 45.2003 million





08






Ambulance services


1.701 million




09







Health centers, diagnostic and treatment

3,300,000




25








Decentralized public services 7,500,000





50







Other institutions and 56.72 million shares




6107








OTHER SOCIAL COSTS 400 500 000










01



CURRENT EXPENSES 400 500 000










20




400 500 000 Materials and services costs









21





With social rights 400 500 000





01







Compensation expenses 400,000,000
prices
drugs




02







Prices to offset expenses for prostheses and medical supplies some 500,000


Note


*) Availability of the previous year can be used in approved spending limit.

Annex 12

MINISTRY OF HEALTH BUDGET


Special Fund for Health 1997







































- Thousand -


Capitol


Subchapter Title / Item Indicator


Indent program in 1997



0007









REVENUE - TOTAL
1.341.720.000



1107










1.341.720.000
CURRENT I.VENITURI


3307









A. INCOME TAX
1.201.720.000



4407









A1. DIRECT TAXES
1.166.720.000



0907








Social security contributions

1.166.720.000





01






Contributions to social insurance

1.162.320.000





05







Contribution 4,400,000 insured persons




1207









A2. INDIRECT TAXES 35,000,000




1707








35,000,000


other indirect taxes




18







Tax on some of their advertising activities and 35,000,000




1907









B. Non-tax revenues 140,000,000




2107








Payments from public institutions


140,000,000




30







Other income from public institutions 140,000,000




5007









EXPENSES
-
1.341.720.000 TOTAL *)








01



CURRENT EXPENSES

1.285.720.000








02



PERSONNEL EXPENSES 600,000










20



MATERIALS AND SERVICES EXPENSES

1.285.120.000








70



CAPITAL EXPENDITURE 56,000,000





5907








SOCIAL AND CULTURAL EXPENSES

1.341.720.000



5807








HEALTH 941 220 000










01



CURRENT EXPENSES 885 220 000










02



PERSONNEL EXPENSES 600,000










13




Trips, secondments, transfer 600,000









13


01 Displacements, secondments, relocating home 600,000









20




884 620 000 Materials and services costs









21




Social rights with 10,000









22



Food


9,000,000







23



Medicines and medical supplies


615 million







24



Expenses for maintenance and other economic


19,000,000







25




Materials and provision of services of functional 27,000,000









26




Inventory items of little value or shorten and equipment 3,300,000









27



Redecorating


10,700,000







28



Capital repairs


6,000,000







29



Books and publications 200,000










30



Other expenses 194 410 000










70



CAPITAL EXPENDITURE 56,000,000










72





56,000,000 Investments of public institutions





01






800,000


Central Administration




02






200,000,000


dispensaries




03






Hospitals 610 000 000







04






Nursing and preventoria


12.7 million




05






Nursery 2,600,000







06






Swing children


1,700,000




07







Blood transfusion centers

45.2 million




08






Ambulance services 1,700,000







09







Health centers, diagnostic and treatment

3,300,000




25








Decentralized public services 7,500,000





50







Other institutions and 55.72 million shares




6107









OTHER SOCIAL COSTS 400 500 000










01



CURRENT EXPENSES 400 500 000










20




400 500 000 Materials and services costs









21





With social rights 400 500 000





01







Compensation expenses 400,000,000
prices
drugs




02







Prices to offset expenses for prostheses and medical supplies some 500,000


Note


*) Availability of the previous year can be used in approved spending limit.

Annex 12b

MINISTRY OF TRANSPORT


Special Fund for Health BUDGET 1997







































- Thousand -


Capitol


Subchapter Title / Item Indicator


Indent program in 1997



0007









REVENUE - TOTAL 3,800,000




1107









I. CURRENT INCOME 3,800,000




1907









B. Non-tax revenues 3,800,000




2107








Payments from public institutions


3,800,000




30







Other income from public institutions 3,800,000




5007








EXPENSES
-
TOTAL 3,800,000 *)








01



CURRENT EXPENSES 3,100,000










20



MATERIALS AND SERVICES EXPENSES


3,100,000







70



CAPITAL EXPENSES 700,000





5907








SOCIAL AND CULTURAL EXPENSES


3,800,000


5807








HEALTH 3,800,000










01



CURRENT EXPENSES 3,100,000










20



MATERIALS AND SERVICES EXPENSES


3,100,000







22



Food


600,000







23



Medicines and medical supplies


1,000,000







24



Expenses for maintenance and other economic


700,000







25




Materials and provision of functional services of 360,000









26




Inventory items of little value or shorten and equipment 100,000









27



Redecorating


300,000







28



Books and publications


20,000







30



Other expenses 20,000










70



CAPITAL EXPENSES 700,000










72



Investments of public institutions


700,000




02







Dispensaries 800,000






03







Hospitals


1.9986 million




05






Nursery 100







07








300 blood transfusion centers





08








Ambulance services 1,000





50






Other institutions and actions


1,000,000
Note


*) Availability of the previous year can be used in approved spending limit.

Annex 13



SECRETARY OF STATE BUDGET disability and accident risk
Fund for special protection of the disabled 1997

































- Thousand -


Capitol


Subchapter Title / Item Indicator


Schedule 1997


0008






REVENUE - TOTAL 648 195 066




1108






I. CURRENT REVENUE 491 799 111




3308






A. INCOME TAX 490 980 000




4408






A1. DIRECT TAXES 490 980 000




1108






CONTRIBUTION TO THE CREATION OF FUNDS SPECIAL ECONOMIC AGENTS 490 980 000






01



Contributions of economic agents


490 980 000


1908






B. Non-tax revenues 819 111




2208





Miscellaneous income 819 111







11




Amounts payable to legal entities for the disabled in thin 769 111






30





50,000 Proceeds from other sources



3608






IV. SUBSIDIES 156 345 955




3708






SUBSIDIES RECEIVED FROM THE STATE BUDGET 156 345 955






08




Fund grants received in addition to accident risk and special protection of disabled persons 156 345 955




3908






V. DONATIONS 50,000




5008






EXPENSES - TOTAL 648 195 066











CURRENT EXPENSES 01 648 195 066









02


674 731 PERSONNEL EXPENSES










20 336 087 121 Materials and services costs









38 311 433 214



TRANSFERS


5908






Social and cultural expenditures 623 840 133




6008






Assistance, allowances, pensions, aids and indemnities 311 433 214











CURRENT EXPENSES 01 311 433 214









38 311 433 214



TRANSFERS









40 311 433 214 Transfers unconsolidated






15





State child allowance 57.888 million *)





22





Social insurance 107 055 386 **)





37



Special benefits 146 479 828







38



Help Survivors 10,000





6108





OTHER SOCIAL COSTS 312 406 919












CURRENT EXPENSES 01 312 406 919










20

312 406 919 Materials and services costs











21 312 406 919 Rights to social






03




Radio-TV subscription fees. and installation, transfer and phone subscription, and cost a total of 8.04837 million pulses






04




Urban and interurban transportation 37.29858 million






05




Allowances for caring, permanent surveillance and assist the minor or disabled adult 266 132 680






50



Other actions regarding social spending


927 289


7408





OTHER SHARES 24,354,933





7308







FUND ADMINISTRATION EXPENSES 24,354,933








01


CURRENT EXPENSES 24,354,933








02


674 731 PERSONNEL EXPENSES










Labour costs 10 483 855











11 Contributions to state social insurance 120 964











12 Expenses for the Fund for the Unemployment 24.193











13 Displacements, secondments, 45.719 relocating home











20 Materials and services costs 23,680,202











30 Other expenses 23,680,202






02




Staff costs 674 731 that manages the fund






03




Transmission expenses and payment of 23,680,202


Note


*) Of which 36,460,440 thousand increase in child allowance reserved.

Note


**) Including blind degree nursing allowance, according to art. 1 para. 2 of Government Decision no. 610/1990.

NOTE:
interest determined as due to the state treasury and budget, especially in relations with the Fund's budget and accident risk for financial years closed, canceled.
Ministry of Finance and the State Secretariat for Handicapped will measure effects in the accounts of the previous paragraph.

Annex 14

MINISTRY OF FINANCE BUDGET


Special Fund for the development and modernization of border crossing points, as well as other customs units for 1997

































- Thousand -


Capitol


Subchapter Title / Item Indicator


Schedule 1997


0010






REVENUE - TOTAL 260 000 000




1110






I. CURRENT REVENUE 260 000 000




3310






A. INCOME TAX 160 000 000




1210






A2. INDIRECT TAXES 160,000,000




1710







Other indirect taxes 160,000,000





06




Proceeds from the fee for customs services 160,000,000




1910






B. Non-tax revenues 100,000,000




2210





DIVERSE REVENUE 100,000,000







30





100,000,000 Proceeds from other sources



5010





TOTAL 175 892 000 expendi-












70 Capital expenditures 175 892 000




7310






OTHER ACTIONS
175 892 000




7210





OTHER ACTIVITIES 175 892 000












70 Capital expenditures 175 892 000











72 175 892 000 Investments of public institutions






12




Development and modernization of border crossing points and other customs units 175 892 000




9910





SURPLUS 84.108 million



NOTE:
interest determined as due to the state treasury and budget, in dealing with budget special fund for the development and modernization of border crossing points, as well as other customs units for financial years closed canceled.
Ministry of Finance and the General Customs Directorate will register in the accounting effects of the measure in the above paragraph.

Annex 15



MINISTRY OF INDUSTRY AND TRADE BUDGET
Special Fund for development of the energy system in 1997







































- Thousand -


Capitol


Subchapter Title / Item Indicator


Indent program in 1997



0011









REVENUE - TOTAL
1.679.000.000



1111









I. CURRENT REVENUE
1.679.000.000



3311









A. INCOME TAX
1.679.000.000



1211









A2. INDIRECT TAXES
1.679.000.000



1711








Other indirect taxes

1.679.000.000





19







Development tax contained in the price of electricity and heating
1.679.000.000



5011









EXPENSES - TOTAL
1.046.000.000








70



CAPITAL EXPENDITURE 959 215 681










84




Loan repayments, interest payments CREDITS AND COMMISSIONS 86,784,319




6711








ECONOMIC ACTIVITIES

1.046.000.000



6611








INDUSTRY

1.046.000.000








70



CAPITAL EXPENDITURE 959 215 681










73




959 215 681 Investments of autonomous administrations









84




Loan repayments, interest payments CREDITS AND COMMISSIONS 86,784,319









88




Domestic loans reimbursements and interest payments and fees related

86,784,319









88 01 Repayments of domestic loans


74,000,000







88


02 interest payments and commissions 12,784,319






05







Electricity and other energy forms
1.046.000.000



9811


92



SURPLUS 633 million



Annex 16

MINISTRY OF TRANSPORT BUDGET


Special Fund of public roads 1997







































- Thousand -



Capitol


Subchapter Title / Item Indicator


Indent program in 1997



0012









REVENUE - TOTAL
1.404.000.000



1112









I. CURRENT REVENUE
1.404.000.000



3312









A. INCOME TAX
1.404.000.000



1212








INDIRECT TAXES A.2

1.404.000.000



1712










1.404.000.000 other indirect taxes *)





07







Share on wholesale prices, excluding excise duties on motor fuels delivered domestically by manufacturers and the customs value for imported motor fuels
1.073.000.000





08







Share on wholesale prices, excluding excise taxes for vehicles and trailers supplied by producers in the country on the domestic market and the customs value of imported motor vehicles and trailers 331 000 000




5012









EXPENSES - TOTAL **
1.404.000.000)








01



CURRENT EXPENSES

1.084.745.000








20



MATERIALS AND SERVICES EXPENSES

1.084.745.000








70



CAPITAL EXPENDITURE 198 090 000










88




Repayment of loans, Credit INTEREST AND FEES ON LOANS 121 165 000




6912









A) for national roads

















ECONOMIC ACTIVITIES 912 650 000





6812








Transport and communications 912 650 000










01



CURRENT EXPENSES 701 335 000










20





Materials and services costs 701 335 000 ***)








70



CAPITAL EXPENDITURE 90.15 million










73



Investments of autonomous administrations


90.15 million







88




Repayment of loans, Credit INTEREST AND FEES ON LOANS 121 165 000











88 01 Repayments of domestic loans


100,000,000








88 02


payment of interest and fees 21.165 million





05






Roads and bridges


912 650 000


7012









B) for local roads

















ECONOMIC ACTIVITIES 491 350 000





7112








Transport and communications 491 350 000










01



CURRENT EXPENSES 383 410 000










20




383 410 000 Materials and services costs









27




Repairs, maintenance and administration 268 382 000









28



Capital repairs 115 028 000










70



CAPITAL EXPENDITURE 107 940 000











73




107 940 000 Investments of autonomous administrations






05






Roads and bridges


491 350 000
Note


*) Including proceeds from the arrears from previous years of Law no. 13/1994, which in execution, will highlight distinct.

Note


**) Cash from previous years to the Special Fund for the development and modernization of public roads, established under Law no. 13/1994 will be used in approved spending limit.

Note


***) Including discrepancy uncovered from the state budget for the Romanian party's contribution to the work done in foreign loans.

Appendix 17

MINISTRY OF FINANCE BUDGET


Special Fund to protect policyholders 1997







































- Thousand -


Capitol


Subchapter Title / Item Indicator


Indent program in 1997



0013









REVENUE - TOTAL 5,000,000




1113









I. CURRENT INCOME 5,000,000




1913









B. Non-tax revenues 5,000,000




2213








DIVERSE REVENUE 5,000,000







14







Income from levying 0.5% on volume of gross premiums 5,000,000




5013









EXPENSES - TOTAL 5,000,000









01



CURRENT EXPENSES 5,000,000










38



TRANSFERS 5,000,000





7013








ECONOMIC ACTIVITIES 5,000,000





6913








OTHER ECONOMIC ACTIVITIES 5,000,000










01



CURRENT EXPENSES 5,000,000










38



TRANSFERS 5,000,000










40



Transfers unconsolidated


5,000,000




16







Compensation payable for failure of insurance companies 5,000,000


Annex 18



Value limits on the power of approving the technical and economic documents related to the new investment objectives
1. Technical and economic documents related to the new investment objectives are financed according to the law of the state budget and special budgets approved with the prior consent of the Ministry of Finance by:

A) Government - for more than 16 billion lei;


B) the principal loan - for values ​​between 1.5 and 16 billion lei;


C) other authorizing officers - for values ​​between 500 million and 1.5 billion, with the prior approval of the principal loan.


For new investment objectives whose values ​​do not exceed 500 million lei, technical and economic documents approved by the authorizing officer with the prior approval of the principal loan.
2. Technical and economic documents related targets new investments, which are financed totally or partially provide the administrative-territorial units budgets are approved prior agreement with the Ministry of Finance as follows:

A) county councils and the General Council of Bucharest, for their own investments, for those of autonomous administrations under their authority, as well as those of public institutions subordinated whose value is between 500 million and 16 billion lei ;



B) local councils of municipalities to own investments, for those of autonomous administrations under their authority, as well as those of public institutions subordinated whose value is between 500 million and 12 billion lei;


C) local councils of towns for their investments, for those of autonomous administrations under their authority, if any, and for those of subordinated public institutions, whose value is between 500 million and 4 billion lei ;


D) local boards of for their own investments and those of the subordinated public institutions, whose value is between 500 million and 2 billion lei.


Main credit of local government, public institutions subordinate leaders or local county, who act as secondary or tertiary officers, managers and autonomous administrations of county and local level, for their own investments whose value exceeding 500 million, approve technical and economic documents with reasonable notice, where appropriate, the permanent delegation of the local council or county council.
Technical and economic documents for new investment objectives whose financial coverage ensure totally or partially from the budgets of administrative-territorial units, whose values ​​exceed the limits set out in pt. 2 lit. a), b), c) and d) is approved by the Government.
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