Law No. 245 Of 21 December 1998 Approving Ordinance No. 22/1996 On Updating And Completing The General Scheme Of Accountancy

Original Language Title:  LEGE nr. 245 din 21 decembrie 1998 pentru aprobarea Ordonanţei Guvernului nr. 22/1996 privind actualizarea şi completarea regimului general al contabilităţii

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Law No. 245 of 21 December 1998 approving Ordinance No. 22/1996 on updating and completing the general scheme of ISSUING accounting PARLIAMENT Published in MONITORUL OFICIAL nr. 495 of 22 December 1998, the Romanian Parliament adopts this law.

The sole article approving Ordinance No. 22 of 24 July 1996 concerning the updating and completion of the general scheme of accountancy issued pursuant to art. and (b). c) of law No. 65/1996 on empowering the Government to issue decrees and published in the Official Gazette of Romania, part I, no. 170 from July 30, 1996, with the following amendments and supplements: 1. In article I, paragraph 2, the second phrase of paragraph (1) becomes (1 ^ 1) reads: "(1 ^ 1) Notwithstanding, the functions may be carried out and the persons with secondary education who appropriately qualified, with the opinion of the Ministry of finance, at the request of the authorising officers in the main justified."
2. In article I, section 3, article 11 (2) shall read as follows: "(2) the accounts of the persons referred to in art. 1 may be organised and dress and by legal persons or natural persons which have the status of certified public accountant, chartered accountant times responsible according to the law. "
3. In article I, section 4, the last phrase of paragraph 7 of article 11 becomes paragraph 8 with the following contents: "(8) where public institutions do not fall under the terms of staff running the preceding paragraph, the accounts can you and the companies of accounting expertise or individuals authorized by law on the basis of contracts for the provision of services. The conclusion of contracts is made on the basis of invitations to tender for the procurement of goods and services, organized in accordance with the legal regulations. Payment of services is made from budgetary appropriations to this destination, and the extent of their personal expenses that should be carried out by the unit, while it would have hired specialized personnel with the individual contract of employment. "
4. In article I, section 8, article 38 paragraph 4 e)-g) shall read as follows: "(e) preparation and submission of reports) periodical established by the Ministry of finance;

f) presentation of balance sheets and accounting of accounting reports, which contain erroneous data or unconnected, including with regard to the identification of the reporting unit;

g) filing the statement indicating that the natural and legal persons as referred to in art. 1 no activity took place. "

5. In article I, section 9, article 39 paragraph 1 shall read as follows: Art. 39. — (1) the Offences referred to in articles. 38 paragraphs 1 and 2 shall be sanctioned by a fine from 2,000,000 to 50,000,000 lei lei, those referred to in point 3 and 4(b). a)-f), with fine from 1,000,000 to 25,000,000 lei lei, and that provided for in paragraph 4(b). g), with 500,000 lei fine. The Government, on the proposal of the Ministry of finance can change the level of these fines depending on the inflation rate. "
6. In article I, section 10, article 39 (3) shall read as follows: "(3) the Offences referred to in articles. 38 apply to them the provisions of law No. 32/68 on the establishment and sanctioning of offences, with the exception of art. 25-27. ' 7. In article I, section 12, article 43 shall read as follows: Art. 43. — (1) Units of national defense, public order and safety national will lead accounting, quantitative and value for all goods contained in their management, on the basis of its own rules, approved by the Ministry of finance.

(2) the shift to emphasize quantity-value shall be completed no later than 31 December 1999, on the basis of the programmes drawn up by the respective units, approved by decision of the Government, within 60 days after the date of publication of this Ordinance in the Official Gazette of Romania. "

This law was adopted by the Senate at its meeting on 16 November 1998, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. Senate CHAIRMAN MIRCEA IONESCU-QUINTUS this law was adopted by the Chamber of deputies at its meeting on 25 November 1998, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
p. CHAMBER of DEPUTIES PRESIDENT, Andrew John CHILIMAN — — — — — — — — — — — — — — — —