Law No. 94 Of 8 September 1992 (Republished) On The Organization And Functioning Of The Court Of Auditors

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

Read the untranslated law here: https://www.global-regulation.com/law/romania/3071721/-lege-nr.-94-din-8-septembrie-1992-%2528%252arepublicat%252a%2529-privind-organizarea-i-funcionarea-curii-de-conturi.html

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LAW no. 94 of 8 September 1992 (republished ** **) (* updated *)
on the organization and functioning of the Court of Auditors **)
(updated until March 19, 2016 *)
Issued



PARLIAMENT
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Note



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**
) Republished under art. 248 of Law no. 187/2012 for the implementation of Law no. 286/2009 on the Criminal Code, published in the Official Gazette of Romania, Part I, no. 757 of 12 November 2012, as amended, giving the texts a new numbering.

Law. 94/1992 on the organization and functioning of the Court of Auditors has been republished in the Official Gazette of Romania, Part I, no. 282 of 29 April 2009 and has subsequently been amended by Law no. 263/2010 on the unitary public pension, published in the Official Gazette of Romania, Part I, no. 852 of 20 December 2010.

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Chapter I General Provisions



Article 1


(1) The Court of Auditors exercises control over the formation, administration and use of financial resources of state and public sector.


(2) control function of the Court is done by external audit procedures set out in its own audit standards, prepared in accordance with generally accepted international auditing standards.


(3) Court of Auditors operate independently, in accordance with the provisions of this Constitution and the law, and represents Romania in its capacity as supreme audit institution in international organizations such institutions.


(4) Disputes resulted from the Court of Auditors shall be solved by specialized courts.


(5) administrative-territorial units, functions Court is exercised by county chambers of accounts and Bucharest, unincorporated structures.


(6) Court headquarters is located in Bucharest, and the chambers of accounts are the county seats and in Bucharest.


Article 2


Purposes of this law, terms and expressions have the following meanings:

A) control - the activity that aims to be checked and the observance of law on the establishment, management and use of public funds;


B) public external audit - audit work performed by the Court which comprises mainly financial audit and performance audit;


C) financial audit - activity which seeks to whether the financial statements are complete, accurate and in compliance with laws and regulations, while providing an opinion to that effect;


D) performance audit - independent assessment of how an entity, program, activity or operation works from the viewpoints of efficiency, economy and effectiveness;


E) external public auditor - a person employed in the Court of Auditors, which carries out specific external audit in the public sector;


F) effectiveness - the extent to which the planned objectives for each activity and the ratio between the projected and actual result of that activity;


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


H) economy - minimizing the cost of resources used to achieve estimated results of an activity, maintaining appropriate quality of those results;


I) audit standards - the set of concepts, guidelines, procedures and methods on which the auditor shall determine all stages and verification procedures, allowing the target set;


J) the audited entity - public authority, national company / enterprise, the autonomous society governed by the Companies Act no. 31/1990, republished, as amended and supplemented, the State or territorial unit holds, alone or together, in whole or more than half of the share capital;


K) audit opinion - the auditor's conclusion that is expressed in writing financial statements and / or the program or activity being audited in relation to reality, reliability and compliance with applicable regulations field;



L) public funds - the amounts allocated from the state budget, local budgets, state social insurance budget, special funds, Treasury budget, the budgets of autonomous public institutions, budgets of public institutions wholly or partly funded from the state budget after case, the budgets of public institutions financed entirely from its own budget funds from external loans contracted or guaranteed by the State and whose repayment, interest and other costs are covered from public funds, budget external grants, external loans contracted or guaranteed by administrative authorities local government domestic borrowing contracted by local government authorities and public institutions financed from the budgets of all or part of local budgets;


M) public authority - including generic Parliament, Presidential Administration, Government, other bodies of public administration, other public authorities, autonomous administrative authorities, local government authorities and institutions subordinated to them, regardless of the method of financing;


N) legality - characteristic of an operation to comply with all legal provisions that are applicable in force at the date thereof;


O) officer - the person empowered by law or by delegation, by law, order and approve actions with financial effect on public funds or public property, regardless of their nature;


P) public patrimony - all the rights and obligations of the state, the administrative-territorial units or of their public entities acquired or incurred by any title. Rights and obligations of state and administrative-territorial units refers exclusively to public sector assets;


Q) regularly - characteristic of an operation to comply in all respects set of principles and rules applicable procedural and methodological category of operations part;


R) International Organisation of Supreme Audit Institutions - INTOSAI - comprises supreme audit institutions of the Member States of the United Nations, which issues audit standards, methodologies and provides training in public audit.


Article 3


(1) Court decides autonomously on its program of work.


(2) Court of Auditors checks are initiated ex officio and can not be stopped by the Parliament and only in case of exceeding the powers established by law.


(3) The decisions of the Chamber of Deputies or the Senate, requesting the Court of Accounts to conduct controls, within its competence, are mandatory. No other public authority may oblige.


Article 4


(1) The Court of Audit shall annually report to Parliament on the accounts of the consolidated budget of the expired budgetary year, including cases of mismanagement.


(2) At the request of the Chamber of Deputies or the Senate, the Court of Auditors checks the management of public resources and report the findings.


(3) Whenever deemed necessary, the Court shall submit to Parliament and the county chambers of accounts and Bucharest, local councils, county and Bucharest, reports in the areas under its jurisdiction.


(4) The annual report of the Court of Auditors published in the Official Gazette of Romania, Part III.


Article 5


(1) It shall have unlimited access to acts, documents, information necessary to perform its duties.


(2) the Court of Auditors audited entities are obliged submit his papers, documents, information required under the terms and structure established by the Court of Auditors, and to ensure access to their premises.


(3) At the request of public auditors, natural or legal persons holding instruments or documents are required to provide them.


(4) The audited entities are obliged to support the work of public auditors when performing audits on the premises by ensuring adequate working space and access to proper logistics.


(5) The audited entities bear full responsibility for their actions and can not be absolved of this responsibility by invoking the Court of Accounts reports.



(6) Public authorities responsible for financial control, tax control and supervisory control and other areas are required to carry out specific checks priority at the request of the Court of Auditors.


(7) If, in exercising its functions, the Court shall take cognizance of information constituting state secrets, service, commercial or individual, it is bound to observe them and make them known only to the pertinent authorities.


Article 6


Court prepares and approves its own budget, which it forwards to the Government, in view of its inclusion in the draft state budget submitted to Parliament for approval.

Article 7


(1) It may participate in the activity of specialized international bodies and become a member thereof.


(2) It may work together with the international profile and can exert their behalf control over the management of funds available to Romania, whether through treaties, conventions or other international agreements that jurisdiction is determined.




Chapter II Organisation and the Court of Accounts

Article 8


(1) Plenum of the Court consists of 18 members, appointed under this law, the Parliament, who are counselors of accounts.


(2) The structure of the Court of Accounts include departments, county chambers of accounts and Bucharest and a general secretariat.


Article 9


(1) The Court shall be exercised by the plenum of the Court of Auditors. Court executive management is exercised by the president, assisted by two vice presidents, who are counselors of accounts.


(2) The sessions of the plenary Court of Auditors may attend general secretary and, as guests, highly trained specialists in various fields within the competence of the Court.


(3) The President chairs the meetings of the plenary Court. In the absence of the President, a Vice President shall preside at meetings.


(4) The President of the Court of Auditors and the other members shall be independent in the exercise and in making decisions and respect the principles of collective leadership, publicity and transparency.


Article 10


(1) Departments are led by a counselor of accounts, which also serves as head of department, appointed by the plenary Court.


(2) departments can be organized departments, services, offices and specialized departments.


(3) Rooms accounts county and Bucharest are headed by a director and a deputy director. The county chambers of accounts structure can operate services and offices.


(4) Structure of the Court of Auditors, the positions, the number of management and executive positions, scope of activities and tasks departments of the general secretariat and the other structures are established by the plenary Court.


(5) financial control staff employed at the Court becomes the public external auditor. On this position may be filled by graduates of economic, legal and other specialized necessary to conduct the Court's work.


Article 11


(1) Coordinate activities within departments and county chambers of accounts and Bucharest is performed by the audit advisers and directors of chambers of accounts, according to the rules and procedures established by the plenary Court.


(2) The organization and activities specific to the Court of Auditors and the documents resulting from these activities is carried out according to regulations approved by the plenary Court, under this law.


(3) Regulation published in the Official Gazette of Romania, Part I. *)


Note



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*) See Judgment of the Court of Accounts plenum no. 130/2010 approving the Regulation on the organization and activities specific to the Court of Auditors and the documents resulting from these activities, published in the Official Gazette of Romania, Part I, no. 832 of 13 December 2010, as amended. Judgment of the Court of Accounts plenum no. 130/2010 was repealed by art. 4 of Resolution no. 155 of 29 May 2014 approving the Regulation on the organization and activities specific to the Court of Auditors and the documents resulting from these activities, published in the Official Gazette no. 547 of 24 July 2014.

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Article 12


In order to fulfill certain obligations in the field of external audit, incumbent on Romania as a EU member state, is organized and operates Audit Authority for the grant funds granted to Romania by the European Union pre-accession programs PHARE, ISPA and SAPARD, structural funds and cohesion Fund of the European Agricultural Guarantee for the European Fund for Agriculture and Rural Development, the European Fisheries Fund and for funds to be granted in the post, referred to as the Audit, which It has its own tasks and work procedures.

Article 13


(1) Audit Authority is independent from an operational perspective to the Court and to the other authorities responsible for managing and implementing the EU funds, with headquarters in Bucharest. In the territory, the Audit Authority has organized regional structures in the counties where the agency operates, management authorities and / or intermediate bodies managing community funds.


(2) Audit Authority is the only competent national authority to conduct external public audit in accordance with EU and national legislation, the funds provided for in art. 12.


(3) Audit Authority may perform audits external public funds categories other than those referred to in art. 12 following the rules that concern the funds and provide the necessary resources to this activity.


Article 14


(1) In accordance with Community law and national auditing standards accepted internationally, the Audit performs audit system and audit operations.


(2) The main tasks of the Audit Authority are:


A) assessing the compliance of management and control systems for operational programs co-financed by structural instruments and the European Fisheries Fund, with community legal provisions;


B) verification, based on a representative sample of expenditure declared to the authorities responsible for the management and implementation of funds provided for in art. 12;


C) annual reporting on the compatibility of the management and control of the authorities responsible for the management and implementation of funds provided for in art. 12 on whether their operations to ensure compliance with EU rules;


D) checking the existence and correctness of the national co-financing element;


E) issue of auditing the annual accounts of the paying agencies, as well as the SAPARD euro account, in terms of completeness, accuracy and veracity of those accounts;


F) issuing an opinion on the DAS issued by the payment agencies for agriculture and rural development;


G) issue of closing statements accompanied by audit reports for each program or measure, financed from the funds referred to in art. 12, as applicable;


H) monitoring compliance with the criteria for accreditation of authorities responsible for managing and implementing the EU funds intended for agriculture and rural development, throughout the period of their technical and financial implementation;


I) following up the implementation of the recommendations by auditees as a result of the audits conducted by the Audit Authority.


(3) non-reimbursable EU funds in supporting agriculture and rural development, the Audit Authority shall act as the certification body.



(4) To achieve its duties, the Audit Authority may conclude agreements with the structures responsible for the management of funds provided for in art. 12.


(5) Audit Authority shall report to the European Commission on the use of the EU funds provided for in art. 12 and the main findings and recommendations resulting from the audits performed are included in the annual public report of the Court of Auditors.


(6) Audit Authority has unlimited access to acts, documents and information necessary to perform its duties, whatever the legal or natural persons holding.


(7) Audit Authority may conclude contracts with specialized companies or authorized experts to implement activities in order to fulfill his duties.


Article 15


(1) Audit Authority is headed by a president and two vice presidents appointed by the Parliament of the counselors of accounts for the period of office of counselor of accounts for which they were appointed. The mandate can not be renewed.


(2) For the organization and functioning of central and regional structures they coordinate, Chairperson of the Audit issue decisions and instructions.


(3) The powers of the President of the Audit Authority are mainly the following:


A) approve audit reports and sign audit opinions on the assessment of compliance of the management and control of EU legal provisions for operational programs co-financed by structural instruments and the European Fisheries Fund;


B) approve audit reports and sign audit opinions operations, following the verification of expenditure declared by the authorities responsible for management and implementation of funds provided for in art. 12;


C) approve annual reports on the compatibility of the management and control of the authorities responsible for the management and implementation of funds provided for in art. 12 on whether their operations to ensure compliance with EU rules;


D) approve reports verifying the existence and correctness of the national co-financing element;


E) sign the audit certification of annual accounts of the paying agencies, as well as the SAPARD euro account, in terms of completeness, accuracy and veracity of those accounts;


F) signs opinions on the statements of assurance issued by the payment agencies for agriculture and rural development;


G) signing statements closing and approve the audit reports for each program or measure, financed from the funds referred to in art. 12, as applicable;


H) is the Audit Authority and ensures its relations with institutions and national and EU public authorities, and with national and international instruments;


I) approve staff travel Audit Authority to fulfill its responsibilities, including participation in meetings and auditors groups at home and abroad, specific to the management and control of funds provided for in art. 12;


J) approve the rules of procedure of the Audit Authority on its specific activity in the audit of funds provided for in art. 12;


K) approve textbooks and strategies necessary to fulfill specific audit Audit Authority, as provided in Community regulations;


L) approve and submit, if necessary, the Commission's services annual work programs of the Audit Authority;


M) approves its own organization and functioning of the Audit Authority, which it submits for approval to the plenary Court;


N) approves the organizational structure and the positions of the AA, the appointment of directors, deputy directors, heads of service and submit them to the plenary Court for approval;


A) approve the criteria for promotion to staff of the Audit Authority and sets tasks, specific auditing EU funds, the job description;


P) approve specific criteria for posts necessary for the performance audit of EU funds and competitions for vacancies Audit Authority;



Q) informs every six months and whenever deemed necessary, the plenary Court on the main findings resulting from the audit carried out and the measures taken in accordance with Community rules;


R) presents the plenary Court synthesis findings and results of the audit work on EU funds for inclusion in the annual public report that is submitted to Parliament;


S) perform other duties established by law.

(4) The exercise some of the powers referred to in para. (3) may be delegated Vice Audit Authority.


(5) The funds required to fulfill the responsibilities of the Audit Authority shall ensure that the state budget and are reflected separately in the budget of the Court.


Article 16


(1) organizational structure, staffing and the positions of the AA is approved by the plenary Court, on a proposal from the President of the Audit Authority. Coordination and powers of central and regional structures from within the Audit Authority and the staff at central and regional level are established by rules of organization and functioning of the Audit Authority, which is part of the rules of organization and functioning of the Court of Auditors .


(2) In order to fulfill its tasks, the Audit Authority may employ staff other than the economic specialist.


Article 17


(1) The personnel of the Audit Authority is in accordance with the legislation on remuneration of staff of the Court and Law no. 490/2004 regarding the financial stimulation of the personnel managing Community funds, as amended and supplemented.


(2) The President and Vice President of the Audit Authority are entitled to a management allowance which, together with the basic allowance can not exceed the maximum monthly salary granted to specialized staff of the Audit Authority.


Article 18


Funds required for the work of the Audit Authority shall ensure that the state budget and will be included in the expenditure budget of the Court of Auditors.

Article 19


For the activity of the Audit Authority, the Government and the Court of Auditors must ensure the necessary conditions for employment and training of personnel, office space, facilities and related logistics.

Article 20


(1) General Secretariat of the Court of Auditors is headed by a Secretary General.


(2) The organizational structure of the Secretariat General and departments within its powers shall be determined by the plenary Court.




Chapter III Competencies and Court



General Provisions Section 1

Article 21


(1) Court of Auditors conduct the control over the formation, administration and use of financial resources of state and public sector, providing the Parliament and respective administrative-territorial units reports on their use and management, in accordance with the principles of legality, regularity, economy, efficiency and effectiveness.


(2) It may conduct performance audits of consolidated general budget management, and any public funds.


(3) The work of external audit exercised by the Court are conducted in compliance with its own rules, adopted on the basis of generally accepted international audit standards.


(4) its findings and recommendations, performance audit aims at lowering costs, increasing resource efficiency and achievement of objectives.


Article 22


Under the powers laid down in art. 21, the Court of Auditors carry out specific tasks on the following areas:

A) formation and use of resources of the state budget, state social security budget and the budgets of administrative-territorial and movement of funds among these budgets;


B) the establishment and use of other public funds of the general government;


C) establishment and management of public debt and government guarantees for loans situation of internal and external;



D) use of budget allocations for investments, subsidies and transfers and other forms of financial support from the state or administrative-territorial units;


E) establishment, management and use of public funds by the autonomous administrative authorities and public institutions established by law and by the autonomous state social insurance;


F) the situation, evolution and management of public and private state and administrative-territorial units by public institutions, autonomous administrations, national companies and societies, as well as leasing or letting of immovable property belonging public;


G) the creation, use and management of financial resources for environmental protection, improve the quality of living and working conditions;


H) other areas where, by law, established the Court.


Article 23


Under the powers laid down in art. 21, the Court of Auditors carry out their activities on the following specific categories of public entities:

A) state and territorial administrative units, as legal entities of public law, public services and their institutions, autonomous or not;


B) The National Bank of Romania;


C) RAs;


D) companies under Law no. 31/1990, republished, as amended and supplemented, the state, the administrative-territorial units, public institutions or RAs hold, alone or together, in whole or more than half of the share capital;


E) the autonomous social insurance or otherwise, managing assets, valuables or funds, in a legally binding regime, given that by law or by their statutes so provided.


Article 24


Court may decide the activities established by law and persons other than those referred to in art. 23, that:

A) benefit from government guarantees for loans, grants or other forms of financial support from the state, the administrative-territorial units, other public institutions;


B) manages, under a lease or rental property belonging to public or private domain of the state or of the administrative-territorial units;


C) manage and / or use public funds, under this law, which shall be conducted only checks about the legality of the administration and / or use of these funds.


Article 25


(1) budgets execution control Chamber of Deputies, the Senate, the Presidential Administration, Government, High Court of Cassation and Justice, the Constitutional Court, the Legislative Council and the Ombudsman shall be exercised exclusively by the Court.


(2) Court Budget control is exercised by a panel established for that purpose by the two Houses of Parliament.


(3) Court of Auditors Parliament subject to the approval of the proposed budget execution in the first session of each year, with the opinion of the committee referred to in para. (2).


Section 2


Powers Court
Article 26


Court of Auditors carry out financial audit of the accounts of execution following:

A) general account annual state budget execution;


B) the annual execution account of the state social insurance budget;


C) the annual accounts for the execution of special funds;


D) the annual accounts for the execution of local budgets, of Bucharest, counties, of Bucharest districts, the municipalities, towns and communes;


E) the annual account of the State Treasury budget execution;


F) annual budgets implementation accounts autonomous public institutions;


G) the annual accounts for the execution of budgets of public institutions wholly or partly funded by the state budget, the state social insurance budget, local budgets and special funds budgets, as appropriate;


H) annual budgets implementation accounts public institutions financed from own revenues;


I) annual general account of government debt;


J) the annual accounts of the budget execution external grants;


K) accounts of other budgets implementation provided by law.



Article 27


Court has jurisdiction to determine the minimum amount limits on the accounts referred to in art. 26 are subject to its control every financial year, so within the statutory limitation period to ensure verification of all accounts.

Article 28


(1) Court of Auditors carry out performance audit using the financial resources of the state and the public sector.


(2) Court of Auditors carry out an independent evaluation on the economy, efficiency and effectiveness with which a public entity, a program, a project, a process or an activity using public resources allocated to the objectives set.


(3) The performance audit can be performed at the end and during the course of projects, programs, processes or activities.


(4) performance audit work is conducted in accordance with its own methodology adopted based on INTOSAI auditing standards and best practices, and ends by developing an audit report.


(5) The findings and recommendations, performance audit should lead to lower costs or increase resources results.


Article 29


(1) Through its checks on persons referred to in art. 23 and 24 Court seeks mainly:


A) the accuracy and reality of financial statements, as set forth in applicable accounting rules;


B) evaluation of management and control authorities with tasks in the pursuit of financial obligations to the budget or other public funds established by law, legal entities or individuals;


C) the use of funds from the budget or from other special funds, according to the established;


D) quality of economic and financial management;


E) economy, efficiency and effectiveness of public funds.


(2) The Court of Audit controls on compliance by the authorities with responsibility for privatization privatization methods and procedures prescribed by law, and how they have ensured compliance with contract terms established by contracts privatization. Court supervises compliance with legal requirements concerning the management and use of financial resources resulting from privatization actions.


(3) The Court may exercise control case under para. (2) regardless of the time of its privatization process conducted by selling state-owned shares in companies regulated by Law no. 31/1990, republished, with subsequent amendments, to clarify all aspects.


Article 30


Objectives of the Court of Auditors by the Chamber of Deputies or the Senate or upon the court shall be determined by this decision and notify the interested parties.

Section 3
a

accounts Certification
Article 31


(1) Court certifies the accuracy and veracity of the accounts of execution checked.


(2) No other authority can decide on the data in the execution accounts, only provisional.


Article 32


(1) Court of Auditors audit exercises at the office or on site.


(2) external public auditors appointed to audit the accounts and other activities for which the Court has jurisdiction shall report presents the findings and conclusions, make recommendations on measures to be taken and believes to they, in compliance with their procedures established by the regulation approved under art. 11 para. (2).


(3) If the accounts submitted did not meet the conditions that make it possible to verify their public external auditors return them to their holders, setting the deadline for their completion or remaking, as appropriate. If holders of accounts does not comply with this measure, completion or re accounts is done at their expense by a chartered accountant appointed by the Court.


Article 33


(1) The recovery of audit reports are made according to regulations approved under Art. 11 para. (2).



(2) If it is determined regularity of the accounts, certificate of conformity is issued and communicated to the audited entity.


(3) Where it is found deviations from legality and regularity, which have brought about damages, shall be communicated to the management of the audited public entity that fact. Establishing the extent of the damage and layout measures to recover it become an obligation of the audited entity's management.


(4) Where the audit reports to the finding of facts for which there are indications that were committed in violation of the criminal law, head of department notifies the authorities to ensure recovery as finding and inform the audited entity.


(5) When there is impossibility to make an audit report, it has audited entity completion and / or restoration of audited accounts.


Article 34


Certification verified account is not a ground for exemption from legal liability.

Article 35


The audited entity may make written objections to the findings of reports by public external auditors, within 15 days of receiving them. Objections shall be filed at the institution of which the external public auditor shall be considered to exploit the findings.

Article 36


For reasons within one year from the date of the certificate checking account, the account may be reopened examination procedure.

Article 37


Where, following the checks made during the budget implementation to legal persons mentioned in art. 23 and 24 resulting deeds that were found harm or financial infringements, of findings is made according to art. 33.



Chapter IV Duties of reporting, approval and other skills

Article 38


(1) Within 6 months of receipt of the accounts referred to in art. 26 from the competent authorities obliged to draw up and forward them to the Court of Auditors draws up annual public report and submit it to Parliament.


(2) The annual reports on local public finances are submitted by county chambers of accounts deliberative public authorities of the administrative-territorial units.


Article 39


Annual Public Report includes: the Court of Auditors on the accounts of budget execution subject to its control; findings of the audits ordered by the Chamber of Deputies or the Senate, or at autonomous state companies under Law no. 31/1990, republished, as amended and supplemented, owned or majority state and other legal entities subject to review by the Court; found violations of law and accountability measures taken; other matters as the Court deems necessary.

Article 40


It may submit to Parliament or by county chambers of accounts, deliberative public authorities of the administrative-territorial reports on areas under its jurisdiction, whenever deemed necessary.

Article 41

Court approves
:

A) at the request of the Senate or the Chamber of Deputies, the draft state budget and draft laws in finance and public accounting or whose application would result in a reduction of revenues or increase expenses approved by the budget law;


B) establishment by the Government or ministries of specialized bodies subordinated to them.


Article 42


(1) In undertaking the tasks conferred upon it by law, the Court has the following powers:


A) to evaluate the activity of financial control and internal audit of legal entities controlled under Art. 2. 3;


B) require financial control bodies, tax, including inspection of the National Bank of Romania banking, checking, priority targets within their legal powers;


C) request and use to exercise its control functions and audit reports other bodies with financial control, tax, internal audit and bank inspection;


D) require specialized institutions of the state, whenever necessary, to carry out specialized help to clarify some findings.



(2) Legal entities controlled by the Court of Auditors are obliged to submit it by the end of the first quarter for the previous year, the report on the conduct and implementation of internal audit program.


(3) Court of Auditors will develop cooperation with IACs from the legal entities in order to ensure complementarity and increase the efficiency of audit.


Article 43


Based on its findings, the Court determined:

A) suspend the application of the measures which contravene legal regulations of financial, accounting and taxation;


B) blocking the budget or special funds, when there is illegal or inefficient use them;


C) removing irregularities in financial-accounting or tax control.


Article 44


Measures provided in Art. 43 taken with the regulation approved pursuant to Art. 11 para. (2).

Article 45


Court the law requires suspension from office, under the law, persons accused of committing the tort important or serious financial irregularities revealed by inspections or audits carried out pending resolution final causes are involved.



Chapter V Appointment and Staff Court

Article 46


(1) Members of the Court of Auditors are appointed by Parliament on the recommendation of the standing committees on Budget, Finance and Banking of the two Houses, for a term of 9 years, which can not be extended or renewed.


(2) The Court of Audit shall be renewed with one third of the audit advisers appointed by the Parliament of 3 in 3 years from the date of expiry of the current counselors based accounts.


(3) Audit advisers appointed by Parliament based will continue their work until their term expires.


(4) Before you begin to exercise their mandate, members of the Court of Accounts shall take the following oath before the Presidents of both Houses of Parliament: I swear to uphold the Constitution and other laws of the country, to defend the interests of Romania, the rule of law rights and fundamental freedoms of citizens, to fulfill with honor, conscience and impartially the duties incumbent upon me as a member of the Court of Auditors. So help me God!


(5) during their mandate, the audit advisers may be dismissed from office have been appointed only in cases and under this law.


(6) audit advisers stations vacant can be filled only for the remainder of the term of office whose activity has ceased.


Article 47


(1) among the counselors of accounts, Parliament appoints the chairmen and deputy chairmen Court of Auditors and the Audit Authority.


(2) To be appointed counselors of accounts required under the following conditions: higher education in economics or law, at least 10 years old in specialty education background and strong professional background.


Article 48


(1) Subordinate presidents, vice-presidents and counselors of accounts of the Court of Auditors and the Audit Authority is organized and operates one cabinet, falling with contract staff.


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Alin. (1) art. It amended by section 48. 1 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

(2) The structure and staffing of the offices shall be determined by the plenary Court.


Article 49


(1) Members of the Court of Auditors shall be independent in the exercise of their office and irremovable throughout its duration. They are public officials and are subject to the incompatibilities provided by law for judges.


(2) prohibits members of the Court of Auditors to make a political party or engage in public political.


(3) Members of the Court are forbidden to exercise, directly or through intermediaries, trading activities, participate in the administration or management of companies regulated by Law no. 31/1990, republished, as amended and supplemented, or civil. They may not be experts or arbitrators appointed by a party in an arbitration.



(4) Persons who have served as counselor of accounts during a full term benefit on retirement date, a service pension, the amount provided by law for magistrates.



------------- Alin. (4) art. 49 was introduced under no rectification. 94 of 8 September 1992 published in the Official Gazette no. 438 of 16 June 2014.

Article 50


(1) Members of the Court of Accounts shall:


A) to perform its function entrusted impartially and with respect for the Constitution;


B) keep secret the deliberations and votes and not take a public stand or give consultations on matters within the competence of the Court of Auditors;


C) to express their vote for or against the adoption of the Court of Auditors, nonvoting not allowed. In the event of a negative vote, it must be given in writing;


D) notify in writing the President of the Court any situation that could trigger incompatibility with the mandate exercised;


E) prevent the use of the functions they perform in commercial advertising or propaganda of any kind;


F) to refrain from any activity or manifestation contrary to the independence and dignity of their office.


(2) serious violation of any of the obligations set out in para. (1) brings the dismissal of those who committed it.


(3) revoke the members of the Court of Auditors is the Parliament at the proposal of the specialized commissions referred to in Art. 46 para. (1).


Article 51


(1) External public auditors are subject to the incompatibilities provided by the Code of Ethics of the profession.


(2) Persons who have served as external public auditor for a period of at least 14 years within the Court of Auditors shall, on the conditions standard retirement under the laws in force regarding the public pension system, pension service, amounting to 80% of the base represented by the average monthly gross income, with permanent activity for the last 12 months preceding the month in which the application retirement.


Revenues which are the basis for calculating pension service does not include overuse of risk and neuropsychological 50% or increase up to 75% of basic salary, won in court.
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Alin. (2) art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

(3) service pension under par. (2) benefit those who have served as external public auditor from the conditions standard retirement under the laws in force regarding the public pension system, in which the Court of Auditors least four years, in which case the pension amount provided for in paragraph . (2) will be reduced by 1% for each year missing from the age of 14.


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Alin. (3) art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

(4) For over 14 years seniority in public external audit function of the Court of Auditors, the amount of pension is 80% of the base under par. (2).


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Alin. (4) art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

(5) pension is granted on request from the month following the registration of the application to the territorial pension radius of domicile or residence of the applicant.


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Alin. (5) art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

(6) When determining the pension service is determined and old-age pension in the public sector, the laws in force regarding the public pension system.


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Alin. (6) of art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

(7) If service pension amount calculated according to this law is less than the pension from the public pension system are granted lowest amount.


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Alin. (7) of art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.


(8) Persons who meet the experience in practicing the Court of Auditors, in para. (2) benefit from the conditions laid down by the retirement legislation on the public pension system, a service pension, even if the date of retirement had or have another occupation. In this case, the basis for calculating the pension service is the average gross monthly income for the last 12 months preceding the month in which the application for retirement, made public external auditors operating within Alike function, seniority, grade or stage where he worked applicant before the issue of public external audit function.


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Alin. (8) art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

(9) The provisions of par. (8) can benefit only those who have been released from public external audit function of the Court of Auditors for reasons beyond them.


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Alin. (9) of art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

(10) service pensions of public external auditors Court of Accounts is updated by applying to the pensions in payment service in the percentage of basic salary increase of benefiting the public external auditor in active employment at the same level payroll Alike function, seniority, grade or stage. If after the update results in a lower pension, store pensions in payment.


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Alin. (10) of art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

(11) service pension benefits and public external auditors that the request of the pension are retired retirement in the public pension system. In this case, the amount of pension service is 80% of the base represented by the average monthly gross income determined under paragraph. (2) made of an external public auditor activity under conditions identical function, seniority, grade or stage.


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Alin. (11) of art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

(12) is covered from the state budget through the budget of Ministry of Labor, Family, and Social Protection, part of the service pension that exceeds the pension from the public pension system.


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Alin. (12) of art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

(13) Pensions under this Article has the legal arrangements for old age.


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Alin. (13) of art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

(14) Elements for determining pension service provided by this law on the age of the public external audit function and the basis for pension calculation prove the document issued by the Court on its liability.


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Alin. (14) of art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

(15) The payment of pensions provided in this Law is as follows:


A) the date of dismissal, stipulated in the decision issued by the President of the Court, in the case of external public auditors are active at the date of application for retirement;


B) of granting pension, the situation of persons referred to in para. (8).


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Alin. (15) of art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

(16) The provisions of this law relating to pensions granted to service external public auditors of the Court of Auditors shall be those of the legislation on the public pension system, on the modalities for the establishment, payment, and those relating to changes suspension, resumption, termination and recovery of sums unduly received and jurisdiction.


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Alin. (16) of art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

(17) The provisions of this law shall not apply to persons entitled to a service pension under final and binding court decisions or, where applicable, the final judgments.


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Alin. (17) of art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

(18) The phrase "public external auditor" means persons performing specific activities Court of Auditors, which fulfill other duties strictly control function, those that are treated as external public auditors and persons holding management positions of director, deputy director, head of department / chief regional audit office and head office structures of the Court of Auditors and the audit Authority.


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Alin. (18) of art. 51 was introduced by pt. 2 of art. I of Law no. 7 of January 18, 2016 published in the Official Gazette no. 41 of 19 January 2016.

Article 52


(1) The specialized staff of the Court, including senior management, mobility is subject to the same professional category, by modification of the work. Mobility is done to improve the efficiency of the Court and in the interests of staff for career development.


(2) Court staff mobility is achieved under the Statute public external auditor, approved under this law.


(3) Decisions concerning the mobility of Court decisions are taken by the plenary Court.


(4) External public auditors may form a professional association aimed at promoting and developing public audit, professional training, the prestige of the profession and ensure cooperation with similar bodies in the country and abroad.


Article 53


The external public auditors shall enjoy stability.

Article 54


Upon prosecuting Criminal Court and members of the public external auditors are suspended by law from office. In the event of a final sentence, they are dismissed as, in the event of an acquittal, the suspension shall cease.

Article 55


Senior staff appointed by the plenum of the Court of Auditors and other staff, the President of the Court.

Article 56


(1) Members of the Court shall cease:


A) the deadline for which was appointed or in case of resignation, disenfranchisement, removal or death of law;


B) in cases of incompatibility or impossibility to exercise the office for more than 6 consecutive months;


C) the revocation of duties.


(2) After leaving office, under the law, the audit advisers have the right to return to the position held previously, if the Court of Auditors appointment was made on a post in a public institution.


(3) During the post is reserved, it can be occupied only by fixed-term employment contract.


Article 57


Disciplinary liability of external public auditors, conditions and procedure for application shall be established by the profession's Code of Ethics, approved by the plenary Court.

Chapter VI Powers


governing bodies
Article 58


Powers Court Plenum are:

A) adopt policies and strategies Court of Auditors;


B) approve their rules on the specific activity of the Court of Auditors;


C) approve the audit manuals and guides on specific areas developed on the basis of the Court's own rules and other procedural rules;


D) approve the annual work programs of the Court of Auditors;


E) approve the conduct of specific actions required by decisions of the Chamber of Deputies or the Senate who are not already in the program;


F) approve the positions of the staff of the Court of Auditors;


G) approve the name, scope of activities and organizational structure of the departments of the Court of Auditors;


H) approve the draft budget of the Court of Auditors;



I) discusses and decides transmission Court of Auditors implementation of the budget by Parliament;


J) of the Board approve its own rules of organization and functioning of the Court, Court staff leave regulation, the regulation referred to art. 11 para. (2) Code of Ethics and Professional Conduct of Court staff and other specific regulations;


K) approve the Statute of the public external auditor;


L) approve the organizational structure of the Court, appoint directors, deputy directors, heads of service, Secretary General of the Court of Auditors and establishes the responsibilities of their job description;


M) approves the reports to be provided to Parliament;


N) issue opinions, according to Art. 41;


A) approve the organizational structure of the secretariat and departments within its powers;


P) decides on changing the internal organization of the Court, within the law;


Q) calls periodically examines reports on the work of departments and chambers Court of Auditors;


R) consider and approve the proposed agenda for the plenary session, formulated by the President of the Court;


S) approve the list of vacancies to be open to competition, as well as topics and organizing competitions for vacant posts;


T) approve the contracting of works, goods, services or other services necessary for the operation Court of Auditors;


T) other duties established by law.


Article 59


Court Plenum of his duties in the presence of at least 2/3 of its members and the decisions are adopted by a majority of members present.

Article 60


(1) Duties of President of the Court are:


A) represent the Court and ensuring its relations with institutions and public authorities and national and international instruments;


B) coordinate the Court of Auditors;


C) to convene and preside over the debates of the plenum and to ensure its enforcement of judgments;


D) to propose the agenda of the plenary sittings and to maintain its approval;


E) to monitor the submission to Parliament of the Court of Auditors reports;


F) to appoint the staff of the Court, except those appointed by the plenary and to provide, where appropriate, posting or dismiss it, under the law; Audit Authority for the staff, this power shall be exercised only with the agreement of its President;


G) exercise disciplinary action, according to Art. 57, and to impose disciplinary sanctions in cases stipulated by the Code of Ethics of the profession;


H) the vacancies of members of the Court of Accounts to Parliament for action to fill them;


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


(2) The duties of vice and councilors accounts are established and approved by the plenum of its Rules of Court, the proposal of its President.


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


Article 61


Guard Court of Auditors shall ensure centrally Protection and Guard Service, at territorial level, the Romanian Gendarmerie, free of charge.

Chapter VII


Violations and Sanctions
Article 62


Misbehaviors and sanctioned:

A) failure to present the Court of Auditors by the deadline set accounts to be verified - with a civil fine equal to 1-3 months' salary of the individual fault which occurred late;


B) failure measures ordered under Art. 42 para. (1) b) to d) and art. 45, with a civil fine equal to the salary of 2 to 5 months of the person whose guilt had not been carried out measures set.


Article 63


Breach of obligations under Articles. 5 paragraph. (2) is penalized with 50 lei for each day of delay.

Article 64



(1) Failure to recover damages as a result of nedispunerii and neurmăririi by management measures submitted by the Court, constitutes a crime punishable by imprisonment from 3 months to one year or a fine.


(2) If the act in para. (1) has been committed by negligence, the penalty is a fine.


Article 65


(1) Deviations specified in art. 62 and 63 shall be established by external public auditors of the Court of Auditors and the fine is determined according to the regulation approved under Art. 11 para. (2).


(2) The amounts representing civil fines are revenues to the state budget.




Chapter VIII Transitional and Final

Article 66


Purposes of this law the Chamber of Accounts Bucharest assimilates to the county chambers of accounts.

Note



NOTE:

We reproduce below the provisions of art. III of Law no. 217/2008 amending and supplementing Law no. 94/1992 on the organization and functioning of the Court of Auditors, published in the Official Gazette of Romania, Part I, no. 724 of 24 October 2008 which were not included in the republished Law no. 94/1992 which applies further as provisions of Law no. 217/2008:

"Art. III. - The Law no. 94/1992, republished, as amended and supplemented, after leaving office, with legal counselors of accounts, depending on the date of entry into force of this law can be appointed judges, as provided by Law no. 303/2004 on the statute of judges and prosecutors, republished, as amended and supplemented, and the Law no. 304/2004 on judicial organization, republished, as amended and supplemented. "

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