Law No. 189 Of 14 October 1998 On Local Public Finances

Original Language Title:  LEGE nr. 189 din 14 octombrie 1998 privind finanţele publice locale

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Law No. 189 of 14 October 1998 (* updated *) on local public finances (updated until November 17, 2003)-PARLIAMENT ISSUING — — — — — — — — — — — — *) originally was published in MONITORUL OFICIAL nr. 404 of 22 October 1998. This is the updated form of S.C. "territorial Center Of Electronic Computing" Piatra Neamt until 17 November 2003 with the changes and additions brought about by: EMERGENCY ORDINANCE nr. 61 of 28 December 1998; EMERGENCY ORDINANCE No. 71 of 24 May 1999; Law No. 86 on 25 May 1999; EMERGENCY ORDINANCE No. 216 of 29 December 1999; EMERGENCY ORDINANCE No. 219 of 24 November 2000; Law No. 337 of 6 July 2001; Law No. 774 of 29 December 2001.
Parliament of Romania adopts this URlege.*) — — — — — — — — — — — — — — — *) Law No. 189 of 14 October 1998 will be abrogated with effect from January 1, 2004, as prescribed. 79 from EMERGENCY ORDINANCE nr. 45 on June 5 2003 published in Official Gazette No. 431 of 19 June 2003: (1) this emergency Ordinance shall enter into force on 1 January 2004, except for the provisions of article 7. 59, which shall enter into force on the date of its publication in the Official Gazette of Romania, part I.
  

(2) on the date of entry into force of this Act shall repeal the emergency law No. 189/1998 on local public finances, as published in the Official Gazette of Romania, part I, no. 404 of 22 October 1998, as amended and supplemented, and any other provisions to the contrary.
  


Chapter 1 General provisions Article 1 for the purposes of this law, the terms and definitions shall apply: 1. the authorities of the local public administration-local councils, county councils and the General Bucharest City Council as deliberative authority, and mayors, Presidents of county councils and the Mayor of Bucharest, as the executive authorities;
2. budget item-subdivision of clasificaţiei budget expenditure according to the economic nature of the operations in which they are based and which designates the nature of expenditure, regardless of the action to which it relates;
3. budgetary expenditure-expenditure approved and made from local budgets, from the budgets of the institutions and public services of local interest and activities budgets funded entirely from extrabudgetary income, within the limits and with the destination laid down in the respective budgets;
4. budget-clasificatie grouping, into a mandatory order and uniform criteria, specifically, the revenue and expenditure covered by local budgets, budgets of the institutions and public services of local interest and activities budgets financed extra-budgetary income; It is used both in phase of elaboration and approval of their respective budgets, and in their implementation, the inclusion in the budgets of income according to their origin and the expenditure in relation to the purpose or function with which this expenditure is intended and the nature of operations in which they are based;
5. budgetary amount credit approved in the budgets of the local budgets of the institutions and public services of local interest and activities budgets funded entirely from extrabudgetary income, representing the maximum limit up to which they can engage and make expenditure;
6. local public debt-payment obligations taken as a whole, internal and external, of the authority of local public administration, at one point, originating loans directly or guaranteed by the local government authority of internal and external market. Assessing local public debt, any payment obligation denominated in currency other than the national team, is the national currency, calculated using an exchange rate communicated by the National Bank of Romania for the last day of the period to which the reporting;
6 ^ 1. guarantee commitment of local-authority of local public administration towards the creditor institution to pay a certain amount, in the case of payment of neexecutarii obligations of the debtor, for internal and external loans contracted by administrative-territorial units, as well as by the autonomous administrations of local or subordinate units providing services to the local public authority, local government is a major shareholder;
6 ^ 2. local public-debt ledger document which highlights the plight of local public debt contracted directly, in chronological order, and which has two components: the internal public debt sub-registry shall report local and foreign public debt sub-registry shall report;
6 ^ 3. Register local-which guarantees document highlights the local situation and guarantees that it has two components: local and internal guarantees sub-registry shall report the Sub-registry shall report the local external guarantees;
7. budget deficit-the part of expenses that cannot be covered from budgetary income of the year in question, as set out in article 11. 8 para. (1) except for income and expenditures with special destination;
8. opening credits budgetary approval required Treasury by the Chief authorising officer shall, within the limits of which the payment may be made by the House of local budgets;
9. interest rate-the price of temporary use of capital borrowed;
10. the budgetary balance-equality of budgetary revenues and budgetary expenditures within a budgetary exercise;
11. budget surplus-the amount by which revenues exceed budgetary expenditure on a budget year;
12. budget implementation to another activity-budgetary incomes and incur expenditure approved under budget;
13. execution of budget-House complex operations that relate to the collection, storage and release of financial resources for carrying out local public expenditure. At the base of the House's budget stand following principles: delimitation of the competences of the persons who have the financial resources to those tasks that execute their rents and drive home, according to which the revenues of each budget are concentrated entirely in the account, where it releases financial resources to carry out expenditure being prohibited payments directly from the budgetary revenue received;
14. the budget reserve fund-the Fund provided to the spending of local budgets. The amount of this Fund is established together with the elaboration and adoption of the budget respectively, being intended for the financing of actions or tasks that have occurred during the year, and to remove the effects of natural disasters;
15. tax-levy of income and of natural and legal persons, mandatory non-refundable basis and no contraprestatie;
16. the amount of the loan granted by a-lender authority of local public administration, refundable at a specified time (maturity), getting an amount in addition to that (interest) in favour of the creditor;
17. fee-the amount paid by a natural or legal person, as a rule for services rendered to it by an economic operator, an institution or a public utility service;
18. all monetary transactions Treasury, budgetary and financial, made by the executive authorities to mobilise the funds necessary to fulfill their duties and functions;
19. art.22.the assets-a lump sum payment, made by a trader or a public institution, the financial times in order to extinguish the obligation;
20. budgetary income-money resources which are appropriate to local budgets, budgets of the institutions and public services of local interest, funded activities budget entirely from extra-budgetary revenue, on the basis of legal provisions, taxes, fees and other contribution;
21. Turning to the budgetary credits-diminishing budgetary loan from a subsidiary of clasificaţiei which shows the budgetary availability and corresponding increase in other subdivisions in which financial resources are insufficient, observing the legal provisions for carrying out the operations in question;
22. the revolving fund-that portion of the annual budget surplus of local budget, which is at the level of each administrative-territorial units and are used according to the provisions of this law;
23. amounts broken down some revenue-share of the State budget, which shall allocate administrative-territorial units with a view to balancing their own budgets under the provisions of the present law and the law on State budget. — — — — — — — — — — — —-section 6 of article. 1 was amended by EMERGENCY ORDINANCE nr. 219 of 24 November 2000 and published in the Official Gazette No. 606 of 25 November 2000.
Section 6 ^ 6 ^ 1, 2 and 6 of article 4 ^ 3. 1 have been introduced by EMERGENCY ORDINANCE nr. 219 of 24 November 2000 and published in the Official Gazette No. 606 of 25 November 2000.
Section 6 ^ 1 of article. 1 was amended by law No. 337 of 6 July 2001 published in the Official Gazette No. 378 of July 11, 2001.


Article 2 (1) this Act establishes rules on the formation, administration, utilization and control of financial resources of the territorial-administrative units and institutions and public services of local interest.
  

(2) the budget of the administrative territorial units consists of taxes, fees and other non-tax revenue, income, income from capital, and broken down some of the State budget revenues, the odds of some additional revenue of the State budget and local budgets, special destination transfers from the State budget and income with special purpose.
  


(3) Justification, sizing and allocation of public expenditure on local destinations and instructing, shall be made in accordance with the tasks incumbent on the authorities of local public administration and with the priorities fixed by them, with a view to their officers and in the interests of the community concerned.
  

(4) the formation and use of public financial resources and local execution account of local budgets are under scrutiny of the Court of Auditors in accordance with the law.
  


Article 3 the transition Government, in management and financing of local public administration authorities, public spending as a result of decentralization, and other new public spending is done by law only with the provision of the financial resources necessary to achieve them.


Article 4 The basis of elaboration, approval and execution of the budgetary stand principles of local autonomy, of balance, of reality, anualitatii and advertising.


Article 5, local public administration bodies have the following responsibilities and competent in terms of local public finances: 1. elaboration and approval of local budgets to timelines established;
2. establishing, recording control, monitoring and payment of local taxes and fees, and other revenues of the territorial-administrative units through its own specialized compartments, in accordance with the law.
3. tracking of local budgets and rectified during the budget year, the budget balance;
4. establishing and tracking how the provision of local public services, including the option of transition or not of these services is the responsibility of some economic agents in specialized or local public services, aiming their efficiency for the benefit of citizens;
5. management efficiency of goods from public or private property of administrative-territorial units;
6. hiring of short-term loans, medium and long term and the payment due date tracking of the payment obligations arising from them;
6 ^ 1. guaranteeing loans for the medium and long term and secured the payment tracking, on the due date, the payment obligations arising from loans;
7. management of financial resources during the execution of the budget, in terms of efficiency;
8. setting the options and priorities in approving and carrying out local public expenditures;
9. the elaboration, approval, amendment and completion of the follow-up development programmes in the light of the administrative-territorial units as the basis of managing local budgets on an annual basis;
10. organizing and tracking performance of financial control over the management of the warehouse, the warehouse's own institutions and public services under local councils, county councils and the General Council of Bucharest.
— — — — — — — — — — — —-section 2 of art. 5 was amended by EMERGENCY ORDINANCE nr. 61 of 28 December 1998, published in MONITORUL OFICIAL nr. 517 of 30 December 1998.
Section 6 ^ 1 of article. 5 was introduced by EMERGENCY ORDINANCE nr. 219 of 24 November 2000 and published in the Official Gazette No. 606 of 25 November 2000.


Article 6 (1) by means of local budgets income and expenditure budgets of administrative-territorial units.
  

(2) the local budgets and the budgets of the institutions and public services of local interest is approved as follows: 1. local budgets, local councils, county councils and the General Council of Bucharest, where appropriate;
2. the budgets of institutions and public services, wholly or partly funded from local budgets, councils referred to in paragraph 1, according their subordination;
3. the budgets of institutions and public services, funded entirely from extrabudgetary income, by their governing body, with the opinion of the Chief authorising officer.

(3) Every Township, city, municipality, district of the municipality of Bucharest, Bucharest respectively, local budget, drawn up in terms of autonomy, according to the law. Between these budgets there is subordination relations.
  

(4) the main credits elaborates authorising officers and presents the annual budget of the project locally, a forecast of the next three years, as well as the public investment program, details on the objectives and implementation year.
  

(5) public institutions, for the purposes of this Act, the authorities shall include the administrative-territorial units, public institutions and public services of local interest, with legal personality, regardless of the mode of financing of their activities.
  


Article 7 (1) local government revenue and expenditure are grouped in accordance with the public finance indicators concerning the clasificaţiei, developed by the Ministry of finance.
  

(2) indicators relating to public finance Clasificatia includes income-chapters and subchapters, and expenditure parts, chapters, subchapters, titles and articles, as well as paragraphs, as appropriate.
  


Chapter 2 of the revenue and expenditure of local budgets in article 8 (1) the revenues of local budgets is formed from taxes, fees, other income and revenues with special purpose, as set out in the annex. 1, and the odds and amounts broken down in some of the State budget revenues, the odds of some additional revenue of the State budget and the local budgets and from special destination transfers from the State budget.
  

(2) local taxes and fees shall be determined by the County and local councils, the General Council of Bucharest, where applicable, within the limits and in accordance with the law.
  

(3) of the income tax, charged to the State budget at the level of each administrative-territorial units, are allocated on a monthly basis, within 5 working days from the end of the month in which it was charged this tax, an elevation of 36.5% budgets of communes, towns and municipalities in whose territories they operate payers of taxes, 10% of the budget of the County and 15% available to the County Council to balance the budgets of municipalities , towns, municipalities and the County. For the municipality of Bucharest is 61.5% share and assign the same term: 18% to the local budgets of the sectors of Bucharest, 36.5% budgets of Bucharest and 7% at the disposal of the General Council of Bucharest, only for balancing local budgets of its sectors. These percentages apply over the income tax charged to the State budget, at the level of each sector. These quotas can be modified via the law's annual State budget allocation Operations. and turning to local budgets shares due from the tax on income is carried out by the Ministry of public finances through the decentralized public services.
  

(3 ^ 1) Payers of taxes and levies which have organised working stable points are obliged to apply for registration of their tax payers, as tax on income from wages, the tax authority in whose area the working point is located.
(3 ^ 2) The request is made within 15 days from the date of establishment, working for the newly established and existing ones, within 15 days after the publication of the law approving the present emergency regulations in the Official Gazette of Romania, part I (3 ^ 3) referred to in paragraph 1, the payer. (3 ^ 1) have an obligation to organize accounting appropriate for determining the tax on income from wages calculated, withheld and paid.
(3 ^ 4) The Ministry of public finances together with the Ministry of administration and Interior will work out detailed rules for the application of the above provisions, which shall be approved by the joint order of the Minister of public finance and the Minister of administration and Interior, within 5 days after the publication of the law approving the present emergency regulations in the Official Gazette of Romania, part I.

(4) to be determined by law, since 1999, the odds of some additional revenue of the State budget and local budgets, which are revenues of local budgets.
  

(5) the County and local councils, the General Council of Bucharest, where appropriate, establish and approve the additional quotas referred to in paragraph 1. (4) within the limits of the maximum approved by law and depending on the needs of the public service officials of local interest and fulfilling the duties incumbent on the authorities of local public administration.
  

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Alin. (3) art. 8 was amended by EMERGENCY ORDINANCE nr. 216 of 29 December 1999, published in Official Gazette No. 650 of 30 December 1999.
Paragraphs 1 and 2. (3) art. 8 amended by law No. 774 of 29 December 2001 published in the Official Gazette No. 14 of January 11, 2002.
Paragraphs 1 and 2. (3 ^ 1, 3 ^ 2, 3 ^ 3 and 3 ^ 4) of art. 8 have been introduced by law No. 774 of 29 December 2001 published in the Official Gazette No. 14 of January 11, 2002.


Article 9 (1) proceeds from the sale of its own or from the sale of materials resulting from demolition, dismantling, or dezafectarii, under the conditions provided by law, of some fixed assets from the sale of goods or materials belonging to institutions and public services, financed from local budgets, after deducting the cost of these operations, constitutes revenue of local budgets and joins them.
  

(2) amounts received pursuant to paragraph 1. (1) by the other institutions and public services of local interest are retin by them in order to achieve equity.
  

(3) proceeds from the right or from the lease of property belonging to public or private, local or County, are revenues of local budgets.
  


(4) proceeds from the sale of property belonging to the private domain of administrative-territorial units with special purpose constitutes revenue of local budgets and are used for the realization of investments from the competence of local public administration authorities.
  

(5) proceeds from the sale of seized property shall be made at the local budget income, depending on the subject of institutions who ordered their confiscation under the law after deduction of expenses related to the recovery.
  


Article 10 (1) to balance the budget of administrative-territorial units, the law on State budget amounts may be broken from some of the revenue of the State budget, as well as the criteria for the allocation of administrative-territorial units.
  

(2) Amounts broken down in some of the State budget revenues and transfers with special purpose from the State budget is approved annually by the State budget law, each county as a whole, the municipality of Bucharest.
  

(3) the amount broken down in some of the revenue of the State budget, approved on an annual basis, a rate of up to 25% of the budget shall allocate the County, and the difference is distributed on the communes, towns and municipalities, by the County Council, through its decision, after consulting the mayors and with the assistance of specialized technique to the general direction of public finance and financial control by the State, according to the approved allocation criteria.
  

(4) within the quota referred to in paragraph 1. (3) annually through the State budget law, it establishes the maximum limit on each County.
  

(5) the transfers from the State budget to local budgets shall be granted for investments financed from foreign loans, at whose accomplishment contributes and the Government.
  

(6) proposals for amounts broken down some of the revenue of the State budget, drafted on the basis of criteria that have been approved, and the transfers include budget projects throughout the County, the municipality of Bucharest, which represents the Ministry of public finances through the General directions of public finance and financial control by the State, for correlation with the draft of the State budget.
  


Article 11 of the local budgets finance shares socio-cultural, sports, youth, including religious affairs, local actions in benefit of the collectivity, expenses for maintenance and functioning of local public administration, special purpose, set out in the annex. 2, as well as other expenses provided for by the provisions laid down by law.


Article 12 (1) County Councils, the General Bucharest City Council and local councils, where appropriate, endorse collaboration or Association for works and services of public interest. Collaboration or association shall be carried out on the basis of conventions or association agreements, which provide for financial resources and representing the Authority's contribution to each local government involved. Conventions or contracts of association ends by principal authorising officers, under the conditions of the mandates approved by each Council involved in collaboration or association.
  

(2) the local councils of the County Council, and the General Bucharest city, where appropriate, may participate with share capital or goods for companies, for the realization of works and public services at the local or County, as applicable.
  

(3) the funds necessary for carrying out the provisions of paragraph 1. (1) and (2) verify from local budgets.
  


Article 13 (1) local, County Councils and the General Council of Bucharest, where appropriate, will create, will organize and will aim at ensuring public services of local interest, on the basis of technical and economic studies, either through direct management of them, either by delegating the management of their natural or legal persons through the conclusion of appropriate agreements.
  

(2) the provisions of paragraphs 1 and 2. (1) no will local public administration authorities of responsibilities provided for in art. 5. In article 14 (1) enroll in the local budgets of the budgetary reserve fund available to local, County Council and of the General Council of Bucharest, where applicable, the quota of up to 5% of the total expenditure. It can be used, based on the decisions of the respective Councils, for the financing of actions or tasks that have occurred during the year, as well as for overcoming the effects of natural disasters.
  

(2) the budget reserve fund referred to in paragraph 1. (1) may be increased during the year by the Council of local, County and the General Council of Bucharest, where appropriate, availability of budgetary credits that are no longer needed by the end of the year.
  


Article 15 local, County Councils and the General Council of Bucharest, where appropriate, approve and make use, in its entirety, proceeds from own revenue over those approved by local budgets, to supplement the expenses provided for under these budgets, the following conditions are met: 1. the exceeding of incomes to be done on your own income approved by total local budget respectively and are expected to remain until the end of the year;
2. the respective budgets have outstanding loans, as well as interest and unpaid fees relating to loans contracted and/or guaranteed.
— — — — — — — — — — — —-section 2 of art. 15 has been amended by EMERGENCY ORDINANCE nr. 219 of 24 November 2000 and published in the Official Gazette No. 606 of 25 November 2000.


Article 16 (1) costs for investments of municipalities, counties, towns and municipalities, as appropriate, and of the institutions and public services of County and local subordination, which is financed according to the law, from the local budgets and from loans, you enroll in the investment programme of administrative-territorial units, each of which is approved as an annex to the local budget to local, County and the General Bucharest City Council where appropriate.
  

(2) Investment Objectives and other similar charges shall be included in the investment programme of investments, only if the economic and technical documentations, namely interpretative notes on the need for and desirability of conducting investment spending, were developed and approved according to the provisions laid down by law.
  

(3) authorising officers by parent loans lay down priorities in the allocation of amounts entered on each target investment programme, within the limits of the funds contained in the draft budget with this destination, ensuring, at the same time, efficient and rational use of these funds, as well as the attainment of investment under terms approved runlevel.
  

(4) investment program investment targets is the nominates below, as well as new investment objectives. The programs include investment in a global position as other expenses of investment: purchases of immovable property; independent facilities; design costs for the preparation of pre-feasibility and feasibility studies for new investment objectives; costs of design and execution regarding prevention and interventions for consolidations or removing effect caused by accidental actions and natural disasters: earthquakes, floods, landslides, prabusiri and settlements, fires, accidents, technical as well as other expenses related to the realization of investments-drilling, mapping, photogrammetry, land determinations, seismological, technical assistance and other similar charges, according to law-investment. Global position is presented by separate lists by the Chief authorising officer shall, on the basis of the interpretative notes, which should include elements relating to the necessity, desirability and other indicators of such features, and is approved by the City Council, the County and the Council General of Bucharest, where appropriate, together with the local budget.
  

(5) the technical and economic Documentation of new investment objectives, which ensure funding in whole or in addition from local budgets, as well as those of the internal and external loans contracted directly or guaranteed by local public administration authorities shall approve, as necessary, by the County and local councils, the General Council of Bucharest.
  

(6) the technical and economic Documentation of new investment objectives, whose funding is ensured at the completion of transfers from the State budget under art. 10 para. (5), as well as completing all or from external loans guaranteed by the Government is approved, with the prior agreement of the Ministry of public finances, by: 1. the county councils and the General Bucharest City Council, for its own investments and those of the institutions and public services under their authority, whose value is between 2 billion and 80 billion lei;
2. the local councils of municipalities, for its own investments and those of the institutions and public services under their authority, whose value is between 2 billion and 45 billion lei;
3. local councils of cities, for its own investments and those of the institutions and public services under their authority, whose value is between 2 billion and 35 billion dollars;
4. local councils of communes and the sectors of Bucharest, for its own investments and those of the institutions and public services under their authority, whose value is between 2 billion and 25 billion dollars.


(7) parent, authorising officers heads of institutions and public services of local subordination, who otherwisely or tertiari for own investments whose value does not exceed 2 billion lei and economic and technical documentations to approve, with the consent of the Council, local, County, and of the General Council of Bucharest, where appropriate.
  

(8) the technical and economic Documentation for new investment targets, whose values exceed the maximum ceilings set out in paragraph 1. (6), approved by the Government.
  

(9) economic and technical Documentations for investments intended to prevent or remove the effect caused by accidental actions and natural disasters, developed and approved according to the legal provisions, as well as the interpretative notes relating to other investment expenditure contained in the global position of investment expenses approved by the principal authorising officers.
  

(10) After the approval of the economic and technical documentation according to the provisions of paragraph 1. (5) to (9), updating the total value of each investment, according to the evolution of the price index, is done on the responsibility and with the approval of each authorising officer as an investor.
  

(11) the new investment objectives, where appropriate, investment intended to prevent or remove the effect caused by accidental actions and natural disasters, whose technical and economic documentation has been approved according to the competencies listed in this article, it is estimated up to contracting out of work, according to the legal provisions on public procurement.
  

(12) value Limits concerning the competences of technical and economic documentation of new investment objectives may be amended by decision of the Government, depending on the evolution of the price index.
  

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Alin. (5) article. 16 was amended by EMERGENCY ORDINANCE nr. 219 of 24 November 2000 and published in the Official Gazette No. 606 of 25 November 2000.


Article 17 (1) In local budgets cannot sign and cannot approve the expenditure of funds without proper insurance.
  

(2) the expenditure referred to in chapters and items of expenditure were precise and limited destination.
  

(3) during the execution of the budget, where proposals are made for the preparation of normative acts whose scope attracts shrinking incomes or increase spending approved by local budgets, the initiators are required to provide and necessary means to cover revenue dips or increased expenses.
  


Article 18 (1) Allowances for approved expenditure of staff may not be increased by the budgetary credits virari.
  

(2) Virarile budgetary credits from one chapter to another chapter of budgetary clasificaţiei approved by the Council of local, County and the General Council of Bucharest, where appropriate, on the basis of the corresponding justificarilor main and authorising officers may be carried out before hiring expenses, beginning with the quarter III of the budget year.
  

(3) Virarile of the budgetary credits within the same budget chapter are within the competence of each sender, its own budget and the budgets of the institutions and public services subordinate, and may be carried out before hiring expenses, beginning with the quarter III of the budget year.
  


Chapter 3 the elaboration, approval and execution of local budgets in article 19 (1) local budgets Draft is elaborated on the basis of draft budgets of local public administration, institutions and public services of local subordination.
  

(2) authorising officers by parent loans do you have local budgets will initiate action to implement budgetary funding based programs that will be prepared by the institutions and public services of local interest, with the aim of financing actions, objectives, projects.
  

(3) the programmes analysed by principal authorising officers credits will be proposed for approval as annexes to the local budget.
  


Article 20 (1) the main credits you Authorizing local budgets draft budgets of local shows, balanced, General Directorates of public finance and financial control by the State, no later than 15 may each year, they will submit to the Ministry of public finance budgets of local projects throughout the County, the municipality of Bucharest, most late until 1 June of each year.
  

(2) the Ministry of public finances examine proposals for amounts broken down in some of the State budget revenues and transfers with special purpose, covered by local budgets and projects, with the agreement of the Government, shall, not later than 1 July, General Directorates of public finance and financial control of State limits amounts broken down in some of the State budget revenues and transfers with special purpose and the criteria for the allocation of its administrative-territorial units, in order to debate local budget projects by principal authorising officers. The limits of the amounts shall be transmitted, for information, the county councils and the General Council of Bucharest.
  

(3) parent, authorising officers based on the limits of the amounts received under the provisions of paragraph 1. (2) develop and submitted to the General directions of public finance and financial control by the State until July 20, the new proposals for the draft budget, as these projects to transmit local budgets throughout the County and Bucharest at the Ministry of public finance no later than august 1 of each year.
  

(4) draft budgets of local shows for approval by local, county councils and the General Council of Bucharest, where necessary, no later than 30 days after the entry into force of the law on State budget during the fiscal year, the County and local councils, the General Council of Bucharest, where appropriate, approve the adjustment of local budgets, within 30 days after the entry into force of the rectifying budget and as a result of some of the main proposals for authorising officers fully documented loans.
  


Article 21 (1) the draft budget published in the local press or at the local headquarters of the City Hall, after which, within 15 days, is subject to the approval of the local Council, the County and the Council General of Bucharest, where appropriate.
  

(2) the draft budget is accompanied by the report of the Mayor, the President of the District Council or the Mayor of the municipality of Bucharest, where appropriate, and the complaints lodged by residents, in term of 15 days from the date of its publication or posting of the project.
  

(3) City Council, district and the General Council of Bucharest, where appropriate, acted upon and adopt the draft addendum to the local budget, after it has been voted on chapters, subchapters, articles and annexes.
  


Article 22 provided for income and expenditures in the local budgets are allocated quarters deadlines, according to another of the legal income of the period in which the expenditure is necessary and shall be approved by: 1. Ministry of public finance, for amounts broken down in some of the State budget incomes and transfers from the budget, on the basis of proposals from the main credit to sending you local budgets sent by the General directions of public finance and financial control by the State, within 20 days of the entry into force of the law on State budget;
2. principal accounting officers of credits you local budgets, for their own budgets and the budgets of the institutions and public services subordinate, within 15 days after the approval of the amounts referred to in paragraph 1.


Article 23 on the basis of local budgets have been approved, according to the law, local, county councils and the General Council of Bucharest, where appropriate, the direction of public finances and financial control of State drawn up and transmitted to the Ministry of public finance budgets throughout each County, the municipality of Bucharest, with the allocation of quarters of revenue and expenditure, grouped within each county and municipality of Bucharest's common cities, municipalities, districts of Bucharest and its own budget, budgetary structure clasificaţiei established by the Ministry of public finance.


Article 24 (1) the main credits you Authorizing local budgets are the Presidents of the county councils, Mayor of Bucharest and the mayors of the other administrative-territorial units.
  

(2) heads of institutions or public services with legal personality under each local, County Council and of the General Council of Bucharest, where appropriate, the authorising officers by secondary or tertiari.
  


Article 25 (1) Shall distribute the principal budgetary appropriations, loans approved by local budgets, on lower hierarchical units in relation to their duties, as set out in respective budgets and approve expenditures from budgets of their own making, while abiding by the legal provisions.
  

(2) distribute the credit side Authorizing budgetary appropriations approved units hierarchically inferior, whose leaders are instructing tertiari, and approve their own budgets making charges, while complying with the legal provisions.
  


(3) credit tertiari Authorizing uses budgetary appropriations, which were broken down, only for the needs of their units, according to the provisions of budgets approved and under the conditions laid down in the legal provisions.
  

4. the authorising officers are required to employ and use only within the limits of the budget appropriations and provisions destinations approved for expenditure strictly related to the activities of the institutions or the public services concerned and in compliance with legal provisions.
  

(5) authorising officers may delegate the right to approve the use of budgetary allocations.
  


Article 26 (1), secondary Authorizing tertiari loans and respond: 1. drafting its own budget;
2. tracking how revenue collection;
3. timeliness and necessity, the legality of employment and utilization of budgetary allocations within the limits and with the destination approved by its own budget;
4. the integrity of goods in administration;
5. the Organization and maintenance of accounting and presentation within the accounting balance sheets and accounts of the execution of the budget.

(2) Hiring and expenditures from budgetary appropriations approved in the budget shall be approved by the authorising officer responsible and shall be made only with the prior target of preventive financial control intern, which certifies compliance with legal provisions, framing the budget appropriations approved and their destination.
  

(3) in the event of the refusal of the visa financial control internal preventive, mentioned in paragraph 1. (2), the officer may order, on his own responsibility, employment and expenditure.
  


Article 27 transfers to local budgets, within the limits provided for in the State budget, is carried out by the Ministry of public finance, through the departments of public finance and financial control of the State, at the request of parent, authorising officers depending on the needs of the budget.


Article 28 Finance expenditure in local budgets shall be ensured by the credit openings shall lead them, within the limits of budgetary allocations approved by the local budgets according to the destination laid down in relation to the degree of use of amounts made available earlier and in compliance with the legal provisions governing the carrying out of the respective expenses.


Article 29 (1) Making budgetary expenses shall be made only on the basis of supporting documents confirming contractual commitments or from Convention, receiving goods, rendering of services, execution of works, payment of wages and other entitlements, payment of monetary, budgetary and other obligations.
  

(2) authorising officers may make advance payments of up to 30% for certain categories of expenditure, according to the legal provisions.
  


Article 30 Shall prepare main credits and presents for approval, the county councils, the General Bucharest City Council and local councils, where appropriate, not later than 31 May of the following year, the annual accounts of the execution of local budgets in the next structure: a) income: 1. the initial budgetary provisions approved;
2. the budgetary provision of final;
3. receipts;

b) expenditure: 1. initial appropriations approved;
2. the final credits;
3. payments made.


Article 31 quarterly main credits shall prepare accounting of Portuguese over the execution of the budget, which are submitted to the General directions of public finance and financial control; After checking and centralize them, they prepared and submitted to the Ministry of public finance lease of centralized accounting over the execution of local budgets, on the whole, the deadlines and according to the rules laid down by the latter.


Article 32 (1) of the local budget Surplus, a result at the end of the fiscal year, after making the transfers within the limit of regularizarilor from the State budget, is used in order to: 1. the repayment of outstanding loans, the payment of possible income and commissions for them;
2. the establishment of the Revolving Fund.

(2) the Revolving Fund shall be kept in a separate account opened for each administrative-territorial units, to the territorial units of the State Treasury and can be used temporarily to meet certain goals of House originating in gaps between income and expenses this year, and to cover eventual final budget deficit outcome at the end of the current budget exercise.
  

(3) the Revolving Fund may also be used for financing investments from the competence of local public administration authorities or for the development of local public services in the interests of the collectivity.
  

(4) the use of the Revolving Fund under the terms of paragraph 1. (2) and (3) shall be approved by the local Council, the County and the Council General of Bucharest, where appropriate.
  


Article 33 Implementation of House of local budgets shall be made by the territorial units of the State Treasury, being emphasized in separate accounts: 1. the structure of budgetary revenues budgetary clasificaţiei;
2. expenditure within the limit of budgetary allocations approved and established destination;
3. other financial operations of the authorising officers ordered them budgeting;
4. revenue and expenditure budget prepared therefrom, on local public institutions and resource categories.


Article 34 the methodology of elaboration and execution of local budgets shall be established by the Ministry of public finance.


Chapter 4 the finances of the institutions and public services in article 35 (1) Financing current expenditure and capital of institutions and public services of local interest ensure as follows: 1. entirely from local budgets, based on subordination;
2. extrabudgetary income and subsidies granted from the local budget, based on subordination;
3. extrabudgetary income from.

(2) institutions and public services, financed from the local budget, revenue flows to this budget.
  


Article 36 (1) institutions and public services of local interest, may be used for carrying out their activity and diversification, means monetary and material received from legal entities and physical persons, in the form of donations and sponsorships, while complying with the legal provisions.
  

(2) the funds provided by legal entities and physical persons for participation together with local public administration authorities to finance actions in the public interest, as well as money received under the terms of paragraph 1. (1) in the case of public institutions and services, financed entirely from the budget, are dumped directly from local budgets, from which they are financed. With these amounts shall be increased budgetary appropriations of the local budget, and the funds will be used according to the provisions of art. 28 and in compliance with established destinations of transmitter.
  


Article 37 Funding expenditures of some public institutions, regardless of the subordination, ensure both the State budget and budgets of administrative-territorial units, only in cases where, through annual budgetary law or by special laws, shall be determined the categories of expenditure which is financed through each budget.


Article 38 (1) Revenues revenues of the institutions and public services of local interest, funded under the terms of art. 35 para. (1) point 2 and 3, shall be levied, administers, uses and agribusiness by them.
  

(2) the income of the budgets of the institutions and public services of local interest, financed under art. 35 para. (1) point 2 and 3, come from taxes, rents, cultural and sporting events, competitions, publications, editorial services, studies, projects, valorificari of own activities or products, services, and more.
  


Article 39 (1) Surpluses resulting from the implementation of the budgets of the institutions and public services of local interest, funded under the terms of art. 35 para. (1) section 2, shall regulate the end with local budgets, within the limit of the amounts received from these, if the law does not stipulate otherwise.
  

(2) the annual Balances resulting from the implementation of the budgets of the institutions and public services of local interest, funded entirely from extrabudgetary income, remain available to them, and will be used the next year with the same destination.
  

(3) the County and local councils, the General Council of Bucharest, as appropriate, may decide that the annual balances resulting from the implementation of the budgets of the institutions and public services subordinate, financed entirely from extrabudgetary income, to take over from the local budget, after deduction of the amounts received in advance and payment obligations.
  


Article 40 (1) Execution of budget House of institutions and public services of local interest is performed by the territorial units of the State Treasury.
  

(2) payments for investments of public institutions of local interest, regardless of the form of financing, is performed by the territorial units of the State Treasury, based on the list of investment funds approved for capital expenditure and in compliance with legal provisions relating to investments and the settlement thereof.
  


Article 41 local, County Councils and the General Council of Bucharest, where appropriate, approve the establishment of integral activities financed from extra-budgetary revenue in addition to some institutions and public services, establishing, at the same time, the scope of work, the categories of income, expenditure, the nature of the system of organisation and operation of these activities.


Article 42


(1) income and expense budgets for activities financed entirely from extrabudgetary income shall be drawn up in parallel with the budget of the institution or local public service where they belong and shall approve a date with their budget, pursuant to article. 6 paragraph 1. (2) section 2.
  

(2) revenue and expenditure activities funded entirely from extrabudgetary income are grouped on the basis of indicators relating to public finance clasificaţiei, approved by the Ministry of public finance.
  

(3) In the situation referred to in remarks delivered revenue budgets financed activities entirely from extra-budgetary revenue, expenditure will be carried out within the limits of revenue.
  

(4) the annual Balances resulting from the implementation of the revenue and expenditure budget of the activities financed from extrabudgetary income, shall be reported to the next year with the same destination or to retrieve that came to the local budget, under art. 39 in paragraph 1. 3. Article 43 (1) where, in the establishment of institutions and public services of local interest or activities financed from extra-budgetary revenue, they don't have sufficient funds, on the basis of documentation thoroughly substantiated, local councils, County and the General Council of Bucharest, where appropriate, may grant temporary loans from the local budget, on the basis of the Convention.
  

(2) Loans granted under the terms of paragraph 1. (1) will be refunded in full within a period of one year from the date of granting.
  


Article 44 (1) for the operation of local public services, created in the interests of natural and legal persons, local councils, County and the General Council of Bucharest, where necessary, establish special taxes.
  

(2) the amount of the fees is set annually and specials must cover at least the amounts invested and the recurrent expenditure for maintenance and operation of these services.
  

(3) special Fees instituted under the provisions of this article shall constitute revenue special destination of local budgets, being used for the purpose for which they were established.
  

(4) the remaining unused Amounts from special duties imposed on the difference between the revenue collected and payments made, shall be reported to the next year with the same destination, with the conclusion of the budget exercise. The same applies to other income with special purpose.
  


Article 45 (1) special Fees shall be levied only from individuals and legal entities that make use of local public services for which fees were imposed.
  

(2) by regulations approved by the County and local councils, the General Council of Bucharest, as appropriate, shall determine the conditions under which special fees may be charged, how to obtain the consent of individuals and legal entities, as well as paying the way of distributing them.
  

(3) decisions taken by local councils, County and the General Council of Bucharest, as appropriate, in connection with the distribution of special taxes on individuals and businesses paying will be displayed on its premises or by publication.
  

(4) Against such decisions any person interested may make opposition within a period of 15 days from the publication or display them. After the expiry of that period the Council has taken the judgment meets and deliberations on the challenges.
  


Article 46 the discovery, settlement and payment tracking special duties performed by the specialized compartments of municipalities, county councils and City Hall of Bucharest, where appropriate.


Article 47 (1) of the public Services of local interest activities of economic nature are required, registration and calculation of recovery physical and moral wear of fixed assets relating to these activities through rate or price, according to the law.
  

(2) the amounts calculated for those representing depreciation of fixed assets used for making investments in the field and stands out distinctly in the investment program, as the source of their funding.
  

(3) the activities of an economic nature, for which you want to calculate the depreciation of fixed assets, shall be determined by decision of the Government.
  


Chapter 5 Loans contracted by local public administration authorities Article 48 (1) local, County Councils and the General Council of Bucharest, where appropriate, endorse or guarantee loans contracted internal or external, medium and long term, in order to achieve public investment of local interest, as well as to refinance public debt, according to the local observance of this chapter.
  

(2) the local councils of the County Council, and the General Bucharest city, where appropriate, decide on granting or guaranteeing loans, with the vote of at least two thirds of the number of users who compose them.
  

(3) local public debt employed under the conditions of paragraph 1. (1) a general obligation to be refunded, in accordance with the agreements signed, the resources available to the administrative-territorial unit, with the exception of transfers from the State budget with special purpose.
  

(4) local public debt Instruments are mainly the following: 1. Securities;
2. loans from commercial banks or other credit institutions.

(5) Issuing and release of securities can be made directly by the local public administration authorities or through agencies or other specialized institutions.
  

(6) local councils, County and the General Council of Bucharest, where appropriate, employ internal loans without Government guarantee, according to the provisions of this chapter, provided that prior notification of the Ministry of public finance.
  

(7) external Loans will contract or guarantee by the local public administration bodies only with the approval of the Commission authorizing, constituted the basis of the governmental decision nr. 611/1999) on the establishment and authorization of the Comission of the contraction of foreign loans by local public administration authorities.
  

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Alin. (1), (2) and (7) of article 22. 48 were amended by EMERGENCY ORDINANCE nr. 219 of 24 November 2000 and published in the Official Gazette No. 606 of 25 November 2000.
*) Governmental decision nr. 611/1999 has been abrogated by JUDGMENT No. October 4, 2001, 978, published in MONITORUL OFICIAL nr. 656 of 18 October 2001.


Article 49 (1) the rates of the loans contracted, due interest incurred in connection with and the fees due to administrative-territorial units is foreseen in the budget.
  

(2) Loans contracted by administrativteritoriale units, autonomous local administrations or subordinate units providing services to the local public authority, local government is a major shareholder, may be guaranteed by the local government authority by any source of income, except in the case provided for in article 10. 48 para. (3) any guarantee through income becomes valid and apply from the moment of granting of the warranty; the revenue which is in warranty and which are received from local budgets shall be subject to the conditions of the agreement by such a guarantee will apply with priority over any claims of third parties by the respective local public administration authority, irrespective of whether such third parties know or don't know the guarantee agreement. A document that ends the guarantee agreement shall be registered by the revenue from the mayor or, where appropriate, the County Council and the lender.
  

(3) All agreements concluded or loan guarantee under the provisions of this law shall be considered as fully authorized and constitute obligations that may be imposed on the respective local budgets.
  

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Alin. (2) and (3) of art. 49 were amended by EMERGENCY ORDINANCE nr. 219 of 24 November 2000 and published in the Official Gazette No. 606 of 25 November 2000.
Paragraphs 1 and 2. (2) of article 9. 49 was amended by law No. 337 of 6 July 2001 published in the Official Gazette No. 378 of July 11, 2001.


Article 50 (1) local public debt represents obligations or responsibilities of the Government and it will be payable solely from the proceeds of the loan guaranteed by local public administration authorities.
  

(2) documents which provide proof of local government debt will include a clause whereby the administrative-territorial unit undertakes to repay the debt and pay interest and commissions for this debt income only from the local government authority concerned, without any Government obligation of payment and without the credibility or capability of Government tax to be used to reimburse the debt guarantee territorial-administrative unit payment, interest and commissions.
  

(3) the documents which provide proof of local government debt, which does not comply with the provisions of paragraphs 1 and 2. (2) will not be considered valid.
  


Article 51 (1) local public administration authorities shall be prohibited from access to credit or guarantee any kind of loan, where the total annual debts due loans representing contracted rates and/or guaranteed interest rates and commissions for them, including the loan that will be committed and/or guaranteed in that year exceeds 20% of the total revenues of local budgets According to the schedule. 1, including broken shares from income tax.
  


(2) for the purposes of this calculation, for loans contracted and/or guaranteed, with a variable interest rate, it will perform the calculation using the interest rate valid at the date thereof.
  

(3) for the purposes of this calculation, foreign currency loans granted will be taken into account in the value of the exchange rate communicated by the National Bank of Romania at the time of the calculation.
  

— — — — — — — — — — — —-. (1) of article 1. 51 was amended by EMERGENCY ORDINANCE nr. 216 of 29 December 1999, published in Official Gazette No. 650 of 30 December 1999.
Amend paragraph 1. (1) of article 1. 51 referred to in point 2 of article 2. 1 of the EMERGENCY ORDINANCE nr. 216 of 29 December 1999 was abrogated by law No. 774 of 29 December 2001 published in the Official Gazette No. 14 of January 11, 2002.
Paragraphs 1 and 2. (1) and (2) of article 3. 51 were modified by EMERGENCY ORDINANCE nr. 219 of 24 November 2000 and published in the Official Gazette No. 606 of 25 November 2000.
Paragraphs 1 and 2. (1) of article 1. 51 was amended by law No. 337 of 6 July 2001 published in the Official Gazette No. 378 of July 11, 2001.


Article 52 (1) the total value of the debt contracted by the authority of local public administration will be entered in the register of local government debt of that authority and shall report annually through the accounting books of account.
  

(2) the register of local government debt will include information on the total amount of debts of local public administration authorities, as well as detailing debts and other information as determined by detailed rules relating to the register of local government debt, issued by the Ministry of public finance.
  


Article 52 ^ 1 (1) total value of guarantees issued by the local public administration authority shall sign the register of local authorities and of the annual report by the accounting reports account.
  

(2) the register comprises information that guarantees local to specify the total amount of guarantees issued by the authority of local public administration, as well as detailing information and guarantees laid down in the detailed rules relating to the register of local warranties, issued by the Ministry of public finance.
  

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Art. 52 ^ 1 was introduced by EMERGENCY ORDINANCE nr. 219 of 24 November 2000 and published in the Official Gazette No. 606 of 25 November 2000.


Article 53 (1) If, during the execution of the goals of the temporary House as a result of the gap between income and expenditure of the local budget, they may be covered by interest-free loans from the Treasury's general account availability State, only after the use of the Revolving Fund.
  

(2) the total value of loan that can be employed by local public administration authorities according to the provisions of paragraph 1. (1) is subject to the following limits: 1. do not exceed 5% of the total income estimated to be earned during the fiscal year in which the loan is made;
2. under point 1, local public administration authorities cannot employ loans greater than the funds they may refund during the same fiscal year.

(3) repayment of funds borrowed under the provisions of this article will be guaranteed with revenues estimated to be received in the tax year in question, in compliance with the conditions of the guarantee, by income, other local public debts.
  


Article 53 (1) ^ 1 After contracting and/or guaranteeing loans to domestic and/or external local public authorities have the obligation to transmit to the Ministry of public finance, within 10 days after the date of entry into force of the respective loan, copies of each primary document attesting, as appropriate: (a)) loan guarantee/Contracting;
  

b Additional Act to the contract)/loan agreement/guarantee if modifications have been made to it, in compliance with provisions of the contract.
  

(2) the period of reimbursement loan contracted/guaranteed data relating to the conduct of loans relating to local public debt will be made monthly within 20 days after the end of the reporting month.
  

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Art. 53 ^ 1 was introduced by EMERGENCY ORDINANCE nr. 219 of 24 November 2000 and published in the Official Gazette No. 606 of 25 November 2000.


Article 54 (1) the activity of local public administration authorities will be subjected to a windfall by the Court of Auditors, in accordance with the provisions of this article, in the following situations: 1. the authority of local public administration will not refund all payment oblibaţiile in the short term until the end of the fiscal year in which they were engaged on loans;
2. If, at a certain time during the fiscal year, short-term debts of local public administration authority, exceed the limit established in article 11. 53 para. (2) section 1.

(2) the Court of Accounts will require the local authorities which is situated in one of the situations referred to in paragraph 1. (1) to make and submit a recovery plan, through which it undertakes to comply with the provisions of art. 53 para. (2) within a period of 12 months.
  

(3) the Ministry of public finances may be granted from the general account availability of Treasury loans with interest of local public administration authorities, in the framework of the recovery plan, provided they commit to repayment of these funds within a time limit set by the Ministry of public finance, but which may not exceed 2 years.
  


Chapter 6 transitional and final Provisions Article 55 Government guarantees may be granted to foreign loans contracted by local public administration authorities, under the provisions of the law on public debt.


Article 56 (1) is the annual budgetary Exercise coincides with the calendar year and ends on the basis of the methodology developed by the Ministry of public finance.
  

(2) budget execution ends on 31 December of each year. Any income and expense neincasat any neefectuata until 31 December will receive or will be carried out, where appropriate, on behalf of the local's budget next year.
  

(3) the budgetary appropriations unused until the closure of the year are cancelled.
  

(4) All receipts and payments operations carried out in the course of a year in the county or local budget account, belong to the appropriate exercise of the respective budget.
  


Article 57 (1) it is prohibited to direct payments from revenue collected, except where otherwise provided for by law.
  

(2) no expenditure may not be included in local budgets and cannot be done in this budget, if there is no legal basis for such expenditure.
  


Article 58 of the financial Oblibaţiile results from collaborative agreements, cooperative, Association, twinning, and adherence to internal and international associations of local public administration authorities, determined by local, county councils and the General Council of Bucharest, as appropriate, in accordance with the law, it supports from local budgets.


Article 59 (1) through the local budgets and the budgets of local institutions and public services are approved budgetary appropriations within the limits of which it can engage and make expenditures and represents the maximum limits, which may not be exceeded.
  

(2) the use of budgetary allocations for other destinations than those approved, according to the law, the liability of those responsible.
  


Article 60 local public institutions, shall be prohibited to carry out operations of receipts and payments through commercial banks.


Article 61 the balance of Treasury Fund established at the level of County Council and of the General Council of Bucharest, will be used until the liquidation, for making public investments in the province, with the approval of the County Council and of the General Council of Bucharest.


Article 62 If the local budgets were not approved by at least 3 days prior to the expiry of the fiscal year, shall continue to apply the local budgets of the previous year, until approval of the new budgets, but not later than 30 days after the entry into force of the law on State budget.


Article 63 (1) the following acts shall constitute offenses if, under the law, are not considered criminal offenses: 1. failure to comply with the provisions of art. 15, art. 16 and of art. 30;
2. failure to comply with the provisions of art. 17, art. 18, art. 31 and of art. 59;
3. failure to comply with the provisions of art. 20, art. 25 para. (4), art. 26, art. 28, art. 51 para. (1), art. 57 and of art. 60.3 ^ 1. failure to comply with the provisions of art. 48 para. (7) and article 3. 53 ^. (1) and (2).

(2) Contraventiile referred to in paragraph 1 shall be sanctioned with a fine of 1,500,000 4,500,000 Lions lions, those laid down in point 2, with a fine of 5,000,000 2,500,000 lei lei to those in section 3, with fine 3,500,000 7,000,000 lions, and the Lions in 3 ^ 1 with fine 25,000,000 lei la 50,000,000 lei. The level of these fines can be updated by a decree of the Government.
  

(3) the finding of misdemeanors and the imposition of fines shall be made by the Court of Auditors, the Ministry of public finance and other bodies empowered by law.
  

— — — — — — — — — — — — — — section 3 ^ 1 of paragraph 1. (1) of article 1. 63 was introduced by EMERGENCY ORDINANCE nr. 219 of 24 November 2000 and published in the Official Gazette No. 606 of 25 November 2000.
Paragraphs 1 and 2. (2) of article 9. 63 was amended by EMERGENCY ORDINANCE nr. 219 of 24 November 2000 and published in the Official Gazette No. 606 of 25 November 2000.


Article 64 Offences referred to in articles. 63 applies the provisions of law No. 32/68 *) relating to the establishment and sanctioning offences, with the exception of art. 25-27.

— — — — — — — — — — — — — — Law No. 32/68 has been abrogated by DECREE nr. 2 of 12 July 2001 published in the Official Gazette No. 410 of 25 July 2001.


Article 64 ^ 1 Constitute offences and are punishable with imprisonment from 6 months to 5 years the following facts: a) use of funds derived from the contracting of local government debt for purposes other than those for which they were approved;
  

b) providing erroneous data for substantiation of documentation presented, in order to obtain authorization to contract/guarantee of foreign loans.
  

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Art. 64 ^ 1 was introduced by EMERGENCY ORDINANCE nr. 219 of 24 November 2000 and published in the Official Gazette No. 606 of 25 November 2000.


Article 65 appendices. 1 and 2 are an integral part of this law.


Article 66 (1) this law shall enter into force on 1 January 1999, with the exception of the provisions of article 7. 5 points 2.
  

(2) local public administration bodies are obliged, in the course of 1999, to establish and organize their own specialized compartments for the exercise of their powers under art. 5 points 2.
  

(3) counties and divisions for prefects (governors) of the management of public finance and financial control of the County and State of Bucharest will provide necessary support for the Organization of the local public administration authorities has its own specialized compartments.
  

(4) the amount broken down in some of the revenue of the State budget, county councils, with the specialized technical assistance to General directions of public finance and financial control, the State shall ensure, in accordance with the provisions of art. 10 para. (3) the financial resources required, including for the establishment and organization of specialized compartments of the local councils.
  

(5) pending the organisation of local public administration authorities of the specialized compartments of their responsibilities relating to the establishment, the establishment, control, tracking and collection of taxes, fees and other revenues of local budgets, including penalties and fines for delay, settlement obiectiunilor, challenges and complaints directed to acts of control and enforcement, and enforcement budgetary claims will be during the year 1999, the territorial tax bodies of the Ministry of public finance. Until the actual takeover of the local public administration authorities of the activities, the taxpayers, the setting's natural or legal persons, the local taxes and fees will be made by the territorial tax bodies of the Ministry of public finance, with the opinion of the Presidents, mayors, county councils, where appropriate. The refusal of the visa will be motivated in writing.
  

(6) no later than 31 December 1999, according to the Organization's own specialized compartments, local councils and municipal governments, as well as the General Bucharest City Council will take, each based on the protocol of the territorial tax bodies of the Ministry of public finance, exercising the functions referred to in paragraph 1. (4).
  

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Art. 66 was amended by EMERGENCY ORDINANCE nr. 61 of 28 December 1998, published in MONITORUL OFICIAL nr. 517 of 30 December 1998.
Art. Amended 66 of law No. 86 on 25 May 1999, published in Official Gazette No. 246 of 1 June 1999 as follows: paragraph 1. (5) and (6) change and become paragraph 1. (5) and paragraphs 1 and 2. (7) becomes paragraph 3. (6) Article 67 within 90 days after the entry into force of this Act of emergency Ministry of public finance, with the opinion of the Department for Local Public Administration, the Government will propose, on the basis of and pursuant to the provisions of article 3. 5 item 2, amend the provisions of Ordinance No. 11/1996 *) on the execution of the budget, as published in the claims Official Gazette of Romania, part I, no. 23 of 31 January 1996, approved and amended by the law No. 108/1996, published in the Official Gazette of Romania, part I, no. 251 of 17 October 1996, amended and supplemented by Ordinance No. 53/1997 *), published in the Official Gazette of Romania, part I, no. 224 of 30 august 1997, the provisions of Ordinance No. 68/1997 on the procedure for preparing and submitting declarations of taxes and fees as published in the Official Gazette of Romania, part I, no. 227 of 30 august 1997, approved and amended by the law No. 73/1998, published in the Official Gazette of Romania, part I, no. 142 of 8 April 1998, amended and supplemented by Ordinance No. 78/98, not published in the Official Gazette of Romania, part I, no. 313 of 27 august 1998, the provisions of Ordinance No. 70/1997 concerning fiscal control, published in the Official Gazette of Romania, part I, no. 227 of 30 august 1997, of law No. 105/97 *) for obiectiunilor, addendum and complaints over the amounts recorded and enforced through acts of coercion or control bodies of the Ministry of finance, published in the Official Gazette of Romania, part I, no. 136 of 30 June 1997.
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Art. 67 was introduced by EMERGENCY ORDINANCE nr. 61 of 28 December 1998, published in MONITORUL OFICIAL nr. 517 of 30 December 1998.
* The Government Ordinance No.) 11/1996 has been abrogated by DECREE nr. 61 of 29 august 2002, published in Official Gazette No. 644 of 30 august 2002.
*) Order No. 53/1997 has been abrogated by DECREE nr. 61 of 29 august 2002, published in Official Gazette No. 644 of 30 august 2002.
) Law No. 105/1997 has been abrogated by the EMERGENCY ORDINANCE nr. 13 of 26 January 2001, published in MONITORUL OFICIAL nr. 62 of 6 February 2001.


Article 68 on the date of entry into force of the present law shall repeal: head. (III) the development, approval, implementation and conclusion of local budgets "and other provisions relating to the budgets of local law No. 72/96) concerning public finances, as published in the Official Gazette of Romania, part I, no. 152 of 17 July 1996; head. (VIII) "Managing public finances" of the law on local public administration no. 69/1991 *), republished in the Official Gazette of Romania, part I, no. 79 of 18 April 1996; Council of State Decree No. 152/1975 *) on autofinantarea activities of State institutions-to the provisions relating to public institutions and activities of local subordination ", published in Official Gazette No. 130 of 12 December 1975, as well as any other provisions to the contrary.
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Art. 68 was introduced by EMERGENCY ORDINANCE nr. 61 of 28 December 1998, published in MONITORUL OFICIAL nr. 517 of 30 December 1998.
*) Law No. 72/96 was abrogated by law No. 500 of 11 July 2002, published in Official Gazette No. 597 of 13 august 2002.
*) Law No. 69/1991 was abrogated by law No. 215 of 23 April 2001 and published in the Official Gazette No. 204 of 23 April 2001.
Council of State Decree) No. 152/1975 was repealed by law No. 500 of 11 July 2002, published in Official Gazette No. 597 of 13 august 2002.
— — — — — — — — — — — — — — — — Note: see EMERGENCY ORDINANCE nr. 64 of 28 June 2003 published in Official Gazette No. 464 of 29 June 2003.
This law was adopted by the Chamber of deputies in session from September 14, 1998, in compliance with the provisions of art. 74 para. (1) of the Constitution of Romania.
p. CHAMBER of DEPUTIES PRESIDENT, ANDREW JOHN CHILIMAN this law was passed by the Senate in session from September 14, 1998, in compliance with the provisions of art. 74 para. (1) of the Constitution of Romania.
p. Senate PRESIDENT MIRCEA IONESCU-QUINTUS Annex 1 LIST of taxes, fees and other revenues of local budgets — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —-no. The name of the crt. revenue — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —-chapter I own revenue which is indicated in the budgets of the CURRENT INCOME of counties. 1. Corporate income tax 2. Other direct taxes 2.1. Other revenue from direct taxes 3. Contribution from net profit of 4. Contribution from public institutions 4.1. Other income from public institutions 5. Miscellaneous income 5.1. Revenue from fines and sanctions applied, according to the laws of their own bodies, 5.2. Refund of funds from financing local previous budgetary years 3.3. Revenue from concessions and 5.4. Proceeds from the sale of confiscated goods, according to law 3.4. Receipts from other sources 6. Income from the payment of the value of the work to combat pests and plant diseases in the public sector-for plant protection.
    B. INCOME FROM CAPITAL 6. Revenue from the sale of goods 6.1. Revenue from the sale of property of public institutions c. INCOME with SPECIAL PURPOSE 7. Special taxes 8. Revenue from the sale of property belonging to the private domain 9. Income from the Fund for the public highway 10. Intervention fund income 11. Income from the Fund for housing 12. Income from depreciation of fixed assets 13. Donations and sponsorships. Amounts granted to legal entities and physical persons for participation in the financing of actions of public interest CHAPTER II own revenue which is foreseen in budgets of communes, towns, municipalities, the sectors of Bucharest and Bucharest city a. CURRENT INCOME 1. Corporate income tax 2. Taxes and duties from the population

     2.1. Tax on the income-based professionals, craftsmen and other independent individuals and family associations. Tax on buildings and land from individuals 2.3. Tax on the vehicles owned by individuals. Tax on income from property rentals 2.5. Other taxes and duties from population 3. The fee for the use of State property, land used for purposes other than agriculture or forestry 4. Tax on buildings and land from legal entities 5. Tax on the vehicles owned by legal entities 6. Other direct taxes 6.1. Other revenue from direct taxes 7. Tax on performances 8. 8.1 other indirect taxes. Other revenue from indirect taxes 9. Contribution from net profit 10. Contribution from public institutions and 10.1. Fees for the examination of drivers of motor vehicles, issuing of driving licences and other revenue relating to circulation on public roads 10.2. Repealed.
     10.3. revenue of 10.4 points of artificial planting. Veterinary incomes circumscriptiilor 10.5. Contribution from public institutions and availability of activities autofinanţate 6.6. Other income from public institutions 11. Miscellaneous revenue 11.1. Income from recovering the costs, damages and imputatii 11.2. Revenue from fines and sanctions applied, according to the laws of their own bodies, 7.0. Refund of funds from financing local previous budgetary years 7.1. Revenue from concessions and 11.5. Proceeds from the sale of property seized under the law 7.2. Receipts from other sources B. income from CAPITAL 12. Revenue from the sale of goods 12.1. Revenue from the sale of property of public institutions, 12.2. Revenue from the sale of houses built from State funds c. SPECIAL DESTINATION INCOME 13. Special taxes 14. Revenue from the sale of property belonging to the private domain. Income from the Fund for public roads. Intervention fund income 17. Income from the Fund for housing. Income from depreciation of fixed assets 19. Donations and sponsorships. Amounts granted to legal entities and physical persons for participation in the financing of actions in the public interest — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — note: the list of local taxes, fees and other revenues of local budgets can be updated as a result of improvement of tax legislation, as well as through annual budgetary laws, in accordance with the programs of the financial autonomy of the administrative-territorial units and the decentralization of public services.

— — — — — — — — — — — —-point 10.2 of chapter II of the annex. 1 was repealed by EMERGENCY ORDINANCE nr. 71 of 24 May 1999, published in Official Gazette No. 232 of 25 May 1999.
EMERGENCY ORDINANCE No. 71 of 24 May 1999 has been republished in the Official Gazette nr. 742 of 11 October 2002.
Paragraph 6 of the letter of chapter I of the annex. 1 was introduced by EMERGENCY ORDINANCE nr. 71 of 24 May 1999, published in Official Gazette No. 232 of 25 May 1999.
EMERGENCY ORDINANCE No. 71 of 24 May 1999 has been republished in the Official Gazette nr. 742 of 11 October 2002.


Annex 2 LIST of expenses that are foreseen in local budgets — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —-no. The name of the crt. revenue — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — first chapter of expenditure is foreseen in the counties ' own budgets 1. Executive authority 2. 2.1 culture and religion. County libraries. Museums 2.3. Professional institutions show and concerts. Popular schools of art 2.5. Centre for the conservation and recovery of tradition and creation of 2.6 folk. Religious groups 1.7. Other institutions and actions concerning culture 3. Social assistance, aid and indemnities 3.1. The specialized public service for child protection. Other actions regarding social assistance, aid and indemnities 4. Services, and public housing development 4.1. Water supply, wastewater, wastewater treatment plant, pumping 2.6. Networks, central heating points and 4.3. Sewer 4.4. Hydro-technical facilities of local interest, destined 4.5. Other actions concerning public services, development and housing 5. 5.1 transport. Roads and bridges. Airports 5.3. Other transport expenses 6. Other action 6.1. Military commands. Civil protection 6.3. Other expenses 7. Fund to guarantee foreign loans, interest income and commissions for 7 ^ 1 Fund to guarantee foreign loans, interest income and commissions incurred/guaranteed by local public administration authorities 8. Payments for interest and fees 9. Tax refund loans 9.1. Refund loans for investments 9.2. Repaying loans from State Treasury 10. 10.1 reserve funds. The budget reserve fund available to county councils 11. Expenditure on special purpose 11.1. Public services financed from special taxes 11.2. Expenditures from the Fund for public roads 7.0. Intervention fund expenditures 11.4. Expenditures from the Fund for housing 7.1. Depreciation of fixed assets in expenditure 11.6. Expenses from donations 7.3. Expenditures from amounts awarded by legal persons and individuals to participate in the financing of actions in the public interest. Agriculture 12.1). Pests and diseases in vegetable growing sector-public service for plant protection.
    *) Expenditure to be financed from the budgets of Bucharest and the counties are as follows: personal expenses, materials and services and capital expenditure.
                      CHAPTER II expenses foreseen in budgets of communes, towns, municipalities, the sectors of Bucharest and Bucharest City 1. Executive authority 2. Education *) 2.1. Education 2.2. Primary and secondary education 2.3. Upper secondary education. Professional education 2.5. Post-secondary education 2.6. Boarding schools, dormitories and canteens for students (allocations from local budgets in addition to income) 3. Health 3.1. 3.2 crèches. Other institutions and health actions 4. Religion and culture 4.1. 4.2 public libraries. Museums 4.3. Institutions, professional shows and concerts 4.4. 4.5 culture houses. 4.6 cultural halls. Religious 4.7. Other institutions and actions concerning culture 5. Social assistance, aid and indemnity 5.1. Furnaces of elderly and retired people. Furnaces-hospital for disabled and chronically ill 5.3. Social aid canteens 5.4. Dormitories for children and infirm furnaces Workshop 5.5. Social welfare 5. The specialized public service for child protection 5. 3.6 birth indemnities. Other actions regarding social assistance, aid and indemnities 6. Services, and public housing development 6.1. 6.2 streets. Public lighting 6.3. Sanitation 4.0. Public gardens, parks, green areas, outdoor sports and recreational 6.5. Housing 4.1. Water supply, wastewater, wastewater treatment plant, pumping 6.7. Networks, and central heating points 6. 4.3 sewer. Hydro-technical facilities of local interest, in building 6.10. Introduction of natural gas in 6.11. Other actions concerning public services, development and housing 7. 7.1 transport. Roads and bridges 7. 7.3 public transportation. Other expenses in transport.
  8. Agriculture *) 8.1. Repealed.
     8.2. planting artificial 8.3 Points. Veterinary constituencies (epizootics) 9. Other economic actions 9.1. Prevention and control of floods and point 9.2 of the glaciers. Other expenses for economic actions 10. Other action 10.1. Military commands 10.2. 10.3 civil protection. Other expenses 11. Fund to guarantee foreign loans, interest income and commissions 11 ^ 1 "guarantee fund for external loans, interest income and commissions incurred/guaranteed by local public administration authorities. Payments for interest and fees 13. Tax refund loans 13.1. Refund loans for investments 8.2. Repaying loans from the State Treasury. The reserve funds of 8.8. The budget reserve fund available to local councils. Expenditure on special purpose 15.1. Public services financed from special taxes 15.2. Expenditures from the Fund for public roads 15.3. Intervention fund expenditures 9.6. Expenditures from the Fund for housing, 15.5. Depreciation of fixed assets expenses from 15.6. Expenses from donations, 15.7. Expenditures from amounts awarded by legal persons and individuals to participate in the financing of actions in the public interest — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — — —

     *) From local budgets finance the costs of maintenance and repairs household current and capital repairs, some investment expenses approved by the law for racordari the natural gas network, water supply or other works on improving heating facilities at pre-university education units of the State, as well as other expenses provided for by the provisions laid down by law.
    *) Expenditure is financed from local budgets are as follows: personal expenses, materials and services and capital expenditure.
    Note: the list of expenses that are foreseen in local budgets can be updated as a result of improvement of legislation, as well as through annual budgetary laws, in accordance with the programs of the financial autonomy of the administrative-territorial units and the decentralization of public services.

— — — — — — — — — — — — — — item 8.1 of chapter II of the annex. 2 was repealed by EMERGENCY ORDINANCE nr. 71 of 24 May 1999, published in Official Gazette No. 232 of 25 May 1999.
EMERGENCY ORDINANCE No. 71 of 24 May 1999 has been republished in the Official Gazette nr. 742 of 11 October 2002.
Point 12 of chapter I of the annex. 2 was introduced by EMERGENCY ORDINANCE nr. 71 of 24 May 1999, published in Official Gazette No. 232 of 25 May 1999.
EMERGENCY ORDINANCE No. 71 of 24 May 1999 has been republished in the Official Gazette nr. 742 of 11 October 2002.
Point 7 ^ 1 of the chapter I of the annex. 2 was introduced by EMERGENCY ORDINANCE nr. 219 of 24 November 2000 and published in the Official Gazette No. 606 of 25 November 2000.
Point 11 ^ 1 of chapter II of the annex. 2 was introduced by EMERGENCY ORDINANCE nr. 219 of 24 November 2000 and published in the Official Gazette No. 606 of 25 November 2000.
— — — — — — — — — — — — — — — — Note: EMERGENCY ORDINANCE nr. 219 of 24 November 2000 and published in the Official Gazette No. 606 of 25 November 2000 was suspended for a period of 90 days of EMERGENCY ORDINANCE No. 295 of 30 December 2000 published in MONITORUL OFICIAL nr. 707 of 30 December 2000.
EMERGENCY ORDINANCE No. 219 of 24 November 2000 has been approved by law No. 337 of 6 July 2001 published in the Official Gazette No. 378 of July 11, 2001.
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