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Law No. 500 Of 11 July 2002 On Public Finances

Original Language Title:  LEGE nr. 500 din 11 iulie 2002 privind finanţele publice

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LEGE no. 500 500 of 11 July 2002 (* updated *) on public finances ((updated until 3 June 2016 *)
ISSUER PARLIAMENT




---------- The Romanian Parliament adopts this law + Chapter I General provisions Subject matter + Article 1 (1) The present law establishes the principles, the general framework and the procedures regarding the formation, administration, employment and use of public funds, as well as the responsibilities of the public institutions involved (2) The provisions of this Law shall apply to the development, approval, execution and reporting: a) the state budget; b) the state social insurance budget; c) budgets of special funds; d) the state treasury budget; e) budgets of autonomous public institutions; f) budgets of public institutions fully or partially financed from the state budget, the state social insurance budget and the budgets of special funds, as the case may be; g) budgets of public institutions fully funded by their own income; h) the budget of funds from external loans contracted or guaranteed by the State and whose reimbursement, interest and other costs are provided by public funds; i) budget of non-reimbursable funds Definitions + Article 2 (1) For the purposes of this Law, the following terms and expressions shall be defined as follows: 1. budget year-the financial year for which the budget is approved; the budget year is the calendar year starting on January 1 and ending on December 31; 2. budgetary commitment-the administrative act by which the budget credit is reserved in order to extinguish the payment obligation resulting from the execution of the legal commitment; ------------ Item 2 of para. ((1) of art. 2 2 has been amended by section 1 1 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 3. legal commitment-the legal act by which it is created, in the case of administrative acts or contracts or it is found, in the case of laws, Government decisions, agreements, court decisions, the obligation to pay on public funds; ------------ Item 3 of par. ((1) of art. 2 2 has been amended by section 1 1 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 3 3 ^ 1. arrears-outstanding payments of more than 90 days, calculated from the due date; ------------ Pct. 3 ^ 1 al para. ((1) of art. 2 2 has been introduced by section 1 1 of art. II of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. 3 3 ^ 2. commitment of expenditure-phase in the process of budgetary execution, whereby the public institution assumes the obligation to pay a sum of money, resulting from the fulfilment of the conditions stipulated in a legal commitment to the delivery of goods, execution of works, provision of services and payment of payment obligations resulting from the laws, Government decisions, agreements, court decisions, within the limits of commitment appropriations approved by the annual budgetary law; ------------ Pct. 3 ^ 2 al para. ((1) of art. 2 2 has been introduced by section 2 2 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 3 3 ^ 3. multi-annual actions-actions the period of achievement of which exceeds one budget year; ------------ Pct. 3 ^ 3 al para. ((1) of art. 2 2 has been introduced by section 2 2 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 4. budget article-subdivision of the budget expenditure classification, determined according to the economic nature of the operations in which they materialize and which designate the nature of an expenditure, regardless of the action to which it relates; 5. budget authorization-approval given to authorising officers to hire and/or to make payments, within a given period, within the limits of approved commitment and/or budgetary appropriations; ------------ Item 5 of the para. ((1) of art. 2 2 has been amended by section 3 3 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 6. budget-document by which the incomes and expenses are provided and approved every year or, as the case may be, only the expenses, depending on the financing system of public institutions; 7. repealed; ------------ Item 7 of par. ((1) of art. 2 2 has been repealed by section 6.6. 4 4 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 7 7 ^ 1. centralized budgets of public institutions partially financed from the state budget, state social insurance budget, budgets of special funds-synthesis of budgets of institutions partially financed from the mentioned budgets, annexes to budgets the principal authorising officers, detailed at the level of chapter and expenditure securities; ------------ Item 7 ^ 1 of para. ((1) of art. 2 2 has been introduced by section 5 5 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 7 7 ^ 2. budgetary framework-the totality of the provisions and procedures underlying the application of budgetary accounting and statistical reporting systems, rules and procedures for the elaboration of forecasts for budgetary planning, rules National numerical fiscal, budgetary procedures on which the budgetary process is based at all stages, medium-term budgetary frameworks, monitoring agreements and independent analyses intended to increase the transparency of the process budget, which applies by public institutions and authorities, regardless of the way of financing and subordination; ------------ Item 7 ^ 2 of para. ((1) of art. 2 2 has been introduced by section 5 5 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 7 7 ^ 3. medium-term budgetary framework-represents a specific set of national budgetary procedures that extend the horizon of budgetary policy beyond the annual budgetary calendar and which include the definition of policy priorities and medium-term budgetary objectives; ------------ Item 7 ^ 3 of par. ((1) of art. 2 2 has been introduced by section 5 5 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 8. budgetary expenditures-the amounts approved in the budgets provided in art. 1 1 para. (2), within the limits and according to the destinations established by the respective budgets; 8 8 ^ 1. urgent or unforeseen expenses-those expenses generated by special situations newly emerging during the budget year, which require immediate financing and for which the existing funds in the budgets of the principal authorising officers are insufficient in relation to their destination, for reasons beyond the control of the authorising officers; ------------ Item 8 ^ 1 of para. ((1) of art. 2 2 has been introduced by section 6 6 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 8 8 ^ 2. investment expenditure-part of public expenditure to finance investment objectives/projects and other investment categories, irrespective of the subdivision of the budget classification to which it falls; ------------ Item 8 ^ 2 of para. ((1) of art. 2 2 has been introduced by section 6 6 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 9. budget classification-grouping of budget revenues and expenditures in a mandatory order and according to unit criteria. The budget classification is not the legal basis for making legal commitments and/or making payments; ------------ Item 9 of par. ((1) of art. 2 2 has been amended by section 7 7 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 10. economic classification-grouping of expenditure by nature and their economic effect; 11. functional classification-grouping of expenditure by their destination in order to assess the allocation of public funds to activities or objectives that define public needs; 12. repealed; ------------ Item 12 of par. ((1) of art. 2 2 has been repealed by section 6.6. 8 8 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 13. financial-accounting department-generic name for the organizational structure-department, direction, service, office, compartment or other specific structures-within the public institution, with attributions in substantiation, elaboration and the execution of the institution's budget and/or in which the bookkeeping of the assets of the nature of assets, liabilities and equity, income and expenses in cash and commitment accounting bases is organized, shall be make the payment of expenses, financial statements and/or develop and substantiate the institution's budget project, as appropriate; ------------ Item 13 of para. ((1) of art. 2 2 has been amended by section 9 9 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 14. credits for multi-annual actions-amounts allocated to programs, projects, sub-projects, objectives and the like, which take place over a period of more than one year and give place to commitment credits and budget credits; 15. commitment credit-the maximum limit within which legal commitments can be concluded during the budget year; ------------ Item 15 of para. ((1) of art. 2 2 has been amended by section 10 10 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 16. budget credit-the amount approved by the budget, representing the maximum limit until which can be ordered and make payments during the budget year for the legal commitments contracted during the budget year and/or from previous exercises; ------------ Item 16 of para. ((1) of art. 2 2 has been amended by section 10 10 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 17. co-financing-financing of a program, project, sub-project, objective and the like, partly through budget credits, partly through financing from external sources; 18. consolidation-the operation to eliminate transfers of amounts between two component budgets of the consolidated general budget, in order to avoid double their highlighting; 19. contribution-compulsory procurement of a part of the income of natural and legal persons, with or without the possibility of obtaining a consideration; 20. budget deficit-part of budget expenditures exceeding budget revenues in a budget year; 20 20 ^ 1. budget deficit calculated according to the European System of Accounts-indicator measuring the impact of public administrations on the rest of the domestic or international economy, as follows: a) the surplus expresses the financial resources made available to other institutional sectors; b) the budget deficit expresses the financial resources generated by other institutional sectors and used by the public administration sector; ------------ Pct. 20 ^ 1 al para. ((1) of art. 2 2 has been introduced by section 11 11 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 21. opening of budgetary credits-approval communicated to the principal authorising officer by the Ministry of Public Finance through the state treasury, within which the allocations of budget credits and payments can be made; 22. donation-funds or material goods received by a public institution from a non-refundable legal or physical person and without consideration; 23. budget surplus-part of budget revenues exceeding budget expenditures in a budget year; 24. budget execution-the activity of collecting budget revenues and carrying out the payment of expenses approved by the budget; 25. the house execution of the budget-complex of operations that refers to the collection of incomes and the payment of budget expenditures; 26. budgetary exercise-the period equal to the budgetary year for which the budget is drawn up, approved, executed and the budget shall be reported; 27. public funds-amounts allocated from the budgets provided in art. 1 1 para. ((2); 27 27 ^ 1. repayable funds-repayable financial assistance received from domestic and international financial institutions and other funders according to the memoranda/agreements/financing contracts concluded with them; ------------ Pct. 27 ^ 1 al para. ((1) of art. 2 2 has been introduced by section 12 12 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 27 27 ^ 2. post-accession external funds and other donors-the totality of non-reimbursable external funds received by Romania in the framework of projects/programs/facilities financed according to decisions/agreements/agreements/memorandums of European Union and/or other donors; ------------ Item 27 ^ 2 of para. ((1) of art. 2 2 has been introduced by section 12 12 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 28. special funds-public revenues constituted by special laws establishing their destinations; 29. tax-compulsory procurement, without consideration and non-refundable, carried out by the public administration to meet the needs of general interest; 30. public institutions-generic name including Parliament, Presidential Administration, ministries, other specialized bodies of public administration, other public authorities, autonomous public institutions, as well as institutions of suborder/coordination thereof, financed from the budgets provided for in art. 1 1 para. ((2); ------------ Item 30 of para. ((1) of art. 2 2 has been amended by section 13 13 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 31. annual budget law-law that provides and authorizes for each budget year the budget revenues and expenditures, as well as regulations specific to the budget year; 32. amending law-law amending during the budget year the annual budget law; 33. the liquidation of expenses-the phase in the process of budgetary execution in which the authorising officer verifies the existence of the creditor's right, determines or verifies the reality and the amount of the payment obligation and verifies the conditions payment obligation on the basis of supporting documents; ------------ Item 33 of para. ((1) of art. 2 2 has been amended by section 14 14 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 34. the order of expenses-the phase in the process of the budgetary execution by which the authorising officer gives the head of the financial-accounting department to make the payment of the expenses that have completed the liquidation phase; ------------ Item 34 of para. ((1) of art. 2 2 has been amended by section 14 14 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 35. payment of expenses-phase in the process of budgetary execution representing the final act by which the public institution pays its obligations to third parties; 35 35 ^ 1. outstanding payments-amounts due and unpaid that exceeded the payment deadline provided by the normative or contracting/invoice documents. For the amounts due and unpaid, rescheduled to payment, with the agreement of the parties, the payment deadline shall be amended accordingly; ------------ Pct. 35 ^ 1 of par. ((1) of art. 2 2 has been introduced by section 2 2 of art. II of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. 36. budgetary process-consecutive stages of elaboration, approval, execution, control and reporting of the budget, ending with the approval of the general account of its execution; 37. programme-an action or a coherent set of actions relating to the same principal authorising officer, designed to achieve a defined objective or set of objectives and for which programme indicators are established evaluate the results that will be obtained, within the approved funding limits; 37 37 ^ 1. redistribution of appropriations-the operation of reallocation of commitment appropriations and budgetary appropriations between the principal authorising officers of the state social security budget, as well as between projects and programmes with external funding between the main authorising officers of the state budget/state social insurance budget/special fund budgets, under the conditions of this law; ------------ Pct. 37 ^ 1 al para. ((1) of art. 2 2 has been introduced by section 15 15 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 38. budgetary system-unitary system of budgets comprising the budgets provided for in art. 1 1 para. ((2) and local budgets; 39. the head of the financial-accounting department-the person who occupies the position of management of the financial-accounting department, as well as another person empowered to perform this position, with higher economic studies and who responds, together with the subordinate staff, the recording in the accounting of the property operations of the nature of the assets, debts, equity, income and expenses in cash and commitment accounting bases, payment expenditure, preparation of financial statements and drafting and foundation of the institution's budget project, as appropriate If the public institution does not have in its structure a financial-accounting compartment, the accounting is led according to the provisions art. 10 10 para. ((5) of the Accounting Law no. 82/1991 , republished, with subsequent amendments and completions; ------------ Item 39 of para. ((1) of art. 2 2 has been amended by section 16 16 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 40. fee-the amount paid by a natural or legal person, as a rule, for services rendered to it by an economic agent, a public institution or a public service; 40 40 ^ 1. Quarterly revenue and budget expenditure-an operation on the distribution of the approved budget by quarters which, as a rule, shall be made by the end of the month following that in which the budget was approved; ------------ Pct. 40 ^ 1 al para. ((1) of art. 2 2 has been introduced by section 17 17 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. 41. payment-way of extinguishing the legal obligation, by turning an amount of money, carried out by an economic agent or a public or financial institution; 42. budget revenues-the money resources that are due to the budgets provided in art. 1 1 para. (2), on the basis of legal provisions, consisting of taxes, fees, contributions and other payments; 43 43. credit transfers-an operation that diminishes the commitment and/or budget credit from a subdivision of the budget classification and/or programs/projects and programs financed from external funds, which are available, and shall be properly increased another subdivision and/or programmes/projects and programmes with funding from external funds to which the funds are insufficient, in compliance with the legal provisions to carry out those operations, within the budget the same principal authorising officer. ------------ Item 43 of para. ((1) of art. 2 2 has been amended by section 18 18 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (2) The terms "consolidated general budget", "fiscal-budgetary framework" and "fiscal-budgetary strategy" have the meaning provided by Fiscal responsibility law no. 69/2010 . ------------ Alin. ((2) of art. 2 2 has been introduced by section 19 19 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (3) The terms "saved", "effectiveness", "efficiency", "legality", "regularity" have the meaning provided by Government Ordinance no. 119/1999 on internal/managerial control and preventive financial control, republished, with subsequent amendments and completions. ------------ Alin. ((3) of art. 2 2 has been introduced by section 19 19 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Budgetary revenue and expenditure + Article 3 (1) The revenues and expenditures of the budgetary system, cumulated at national level, make up the total budget revenues, namely the total budgetary expenditures, which, after consolidation, by eliminating the transfers between budgets, will highlight the dimensions public financial effort for the year, steady state or imbalance, as appropriate. (2) The approved budget appropriations shall be used to finance the functions of the public administration, programs, actions, objectives and priority tasks, according to the purposes laid down in laws and other regulations, and shall be employed and used in strict correlation with the forecast degree of collection of budget revenues. Budgetary authorisation/Employment and use of commitment appropriations and budget appropriations + Article 4 *) (1) The annual budgetary law provides and authorizes, for the budgetary year, budget revenues and expenditures, as well as regulations specific to the budget year ((. The amounts approved, at the expense part, in the form of commitment appropriations and budget appropriations, under which payments are committed, ordered and paid, shall be maximum limits which cannot be exceeded. (3) Employment of expenses from the budgets provided in art. 1 1 para. ((2) shall be made only within the limits of the commitment appropriations and for the purposes for which they were approved. ((4) The commitment of expenditure over commitment appropriations and the use of budgetary appropriations for purposes other than those approved shall entail the responsibility of the guilty, under the law. (5) For annual and multiannual actions shall be entered in the budget, distinctly, commitment appropriations and budget appropriations. ((6) In order to carry out annual and multiannual actions, the authorising officers shall enter into legal commitments, within the limits of the commitment appropriations approved by the budget for that budget year ------------ Article 4 has been amended by section 4. 20 20 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Annual budgetary laws + Article 5 The annual budgetary laws shall include the following: a) the state budget law, the state budget adjustment law; b) the law of the state social insurance budget, the law on rectification of the state social insurance budget. Rectification laws + Article 6 (. The annual budgetary laws may be amended during the budgetary year by amending laws, drawn up at the latest by 30 November. The rectification laws will be applied to the same procedures as the original annual budget laws, except for the deadlines in the budget calendar. (2) The budget adjustment laws shall be drawn up in compliance with the rules and conditions laid down by Law no. 69/2010 . ------------ Alin. ((2) of art. 6 6 has been introduced by section 21 21 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (3) By exception to the provisions of par. (2), in case of significant worsening of the forecast of macroeconomic indicators, a budget adjustment may be promoted in the first semester of the year. ------------ Alin. ((3) of art. 6 6 has been introduced by section 21 21 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Laws on the annual general execution account + Article 7 Results of each budget year shall be approved by a) the law on the annual general account of execution of the state budget; b) the law on the annual general account of execution of the state social insurance budget. Budget deficit calculated by the European System of Accounts + Article 7 ^ 1 The budget deficit calculated according to the European System of Accounts shall be reported according to the European methodology by the institutions empowered for this purpose ------------ Article 7 ^ 1 has been introduced by item 1. 22 22 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. + Chapter II Principles, rules and responsibilities + Section 1 Budgetary principles and rules Universality principle + Article 8 (. The revenue and expenditure shall be included in the budget in full, in gross amounts. (. Budget revenue may not be directly affected by a specific budget expenditure, except for donations and sponsorships, which have established separate destinations. Advertising principle + Article 9 The budgetary system is open and transparent, which is achieved by: a) public debate on draft budgets, on the occasion of their approval; b) public debate of the annual general accounts for the execution of budgets, on the occasion of their approval; c) publication in the Official Gazette of Romania, Part I, of the normative acts approving the budgets and annual accounts of their execution; d) the means of mass information, for the dissemination of information on the content of the budget, except for non-public information and documents, provided by law. Unit principle + Article 10 ((. Budget revenue and expenditure shall be entered in a single document in order to ensure the efficient use and monitoring of public funds. (2) It is forbidden to develop normative acts that create the legal framework for the establishment of income that can be used in extra-budgetary system, except for the provisions of art. 67. (3) If, by normative acts at the level of law, it is approved that the public institutions provided in art. 62 62 para. ((1) lit. a) to obtain their own income, they will be considered public institutions financed from their own income and subsidies granted from the state budget, from the state social insurance budget and the budgets of special funds, as the case may be. ------------ Article 10 has been amended by section 10. 23 23 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Annuality principle + Article 11 (1) Budget revenues and expenditures shall be approved by law for a period of one year, corresponding to the budget year. ((2) All the operations of receipts and payments made during a budget year on the account of a budget shall belong to the corresponding budget of implementation of that budget. Principle of budgetary specialisation + Article 12 Budget revenue and expenditure shall be entered and approved in the budget by sources of origin and by category of expenditure, grouped by their economic nature and their destination, according to the budget classification. Monetary unit principle + Article 13 All budgetary operations shall be expressed in national currency. Rules on budgetary expenditure + Article 14 (1) The budgetary expenditure shall be of precise and limited destination and shall be determined by the authorizations contained in specific laws and annual budgetary laws. (2) No expenditure may be entered in the budgets provided for in art. 1 1 para. ((2) and neither committed nor carried out from these budgets, unless there is a legal basis for that expenditure. (3) No expenditure from public funds can be employed, ordinance and paid if it is not approved according to the law and has no budgetary provisions. Romanian contribution to the European Union budget + Article 14 ^ 1 The budgetary expenditures representing Romania's contribution to the European Union budget shall be included in the state budget, at the value established according to the European Union ------------ Article 14 ^ 1 has been introduced by item 1. 24 24 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Limits on revenue reduction and increase of budget expenditure + Article 15 (1) In cases where proposals are made to develop draft normative acts/measures/policies the application of which attracts the reduction of incomes or the increase of expenditure approved by the budget, a financial statement will be drawn up, which will respect the conditions of Law no. 69/2010 . The financial impact on the consolidated general budget should be included in this statement: a) anticipated changes in budget revenues and expenditures for the current year and the next 4 years; b) estimates of the staggered of budgetary appropriations and commitment appropriations, in the case of annual and multi-annual actions leading to the increase of expenditure; c) the measures envisaged to cover the increase of the expenses or the income minus in order not to influence the budget deficit. ------------ Alin. ((1) of art. 15 15 has been amended by section 25 25 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (2) In the case of legislative proposals, the Government will transmit to the Chamber of Deputies or to the Senate, as the case may be, (1), within 45 days from the date of receipt of the request. (3) After the submission of the draft annual budgetary law to the Parliament, normative acts/measures/policies may be approved only under the provisions of par. ((1), but with the stipulation of the sources of coverage of the reduction of revenues or of the increase in budgetary expenditures, related to the budget year for which the budget was developed. ------------ Alin. ((3) of art. 15 15 has been amended by section 25 25 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. ------------ Article 15 was amended by the single article of LAW no. 314 314 of 8 July 2003 , published in MONITORUL OFFICIAL no. 506 506 of 14 July 2003. + Section 2 Powers and responsibilities in the budget process Approval of budgets + Article 16 (1) State budget, state social insurance budget, budgets of special funds, budgets of autonomous public institutions, budgets of foreign credits contracted or guaranteed by the state, budgets of non-reimbursable external funds, budget the state treasury and budgets of public institutions are approved as follows: a) state budget, state social insurance budget, budgets of special funds, budgets of foreign credits contracted or guaranteed by the state and budgets of non-reimbursable external funds, by law; b) budgets of autonomous public institutions, by the authorized bodies for this purpose by special laws; c) centralized budgets of public institutions partially financed from the budgets provided in lett. a), by law, as annexes to the budgets of the principal authorising officers, detailed at the level of chapter and expenditure titles; approval of budgets by institutions and their detailing at the level of subchapter and paragraph, as well as at the level of article and paragraph is carried out by the principal authorising officer, within the period provided in par. ((2). ------------ Lit. c) a par. ((1) of art. 16 16 has been amended by section 4.2 26 26 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. d) budgets of public institutions fully financed from the budgets provided in lett. a), by the authorising officer of their superior hierarchical; e) the budgets of public institutions that are fully financed from their own income, by the governing body of the public institution and with the agreement of the superior hierarchical authorising officer; f) the budget of the state treasury, by Government decision. (2) The budgets provided in par. ((1) lit. d) and e) shall be approved within 15 days from the date of publication of the annual budgetary law or the rectification law in the Official Gazette of Romania, Part I. The Parliament + Article 17 (1) The Parliament shall adopt the annual budgetary laws and the amending laws, drawn up by the Government in the context of its macroeconomic strategy. (2) If the annual budgetary laws, filed within the legal term, were not adopted by the Parliament no later than December 15 of the year before the year to which the draft budget refers, the Government shall request the Parliament to apply the emergency procedure. (2 ^ 1) The Parliament will debate only the amendments proposing amendments or additions to the draft annual budgetary law and its annexes, to the budgetary and/or commitment appropriations presented by the Government in the structure provided by art. 36 36 para. ((1). ------------ Alin. (2 ^ 1) of art. 17 17 has been introduced by section 27 27 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (3) During the debates, amendments to the annual budgetary laws, which increase the level of the budget deficit, cannot be approved. ((3 ^ 1) Modification of budgetary and/or commitment appropriations, as a result of the amendments proposed according to the provisions of par. ((2 ^ 1), is made only by redistributions of amounts between subdivisions of the budget classification. ------------ Alin. (3 ^ 1) of art. 17 17 has been introduced by section 28 28 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (. Parliament shall adopt the laws of the annual general execution account. The Government + Article 18 (1) The Government shall ensure fiscal-budgetary policy, which shall take into account the economic prospects and political priorities contained in the Government Programme accepted by Parliament. (2) Government shall ensure: a) the elaboration of the report on the macroeconomic situation for the respective budgetary year and its projection in the next 3 years; b) elaboration of drafts of the annual budgetary laws and their transmission for adoption to the Parliament within the deadline stipulated by this Law; c) the exercise of the general management of the executive activity in the field of public finances, for the purpose of periodically examining the implementation of the budget and setting out measures to maintain or improve the d) submission to Parliament of the draft rectification laws and the annual general execution account; e) the use of the budgetary reserve fund and the intervention fund at its disposal on the basis of judgments. The Ministry of Public Finance + Article 19 In the field of public finances the Ministry of Public Finance mainly has the following tasks: a) coordinate actions that are under the responsibility of the Government on the budgetary system, namely: preparation of draft annual budgetary laws, rectification laws, as well as laws on the approval of the annual general account execution; b) has the necessary measures for the application of fiscal-budgetary policy; b ^ 1) elaborates budgetary forecasts based on macroeconomic forecasts elaborated and communicated by the National Forecast Commission; ------------ Lit. b ^ 1) of art. 19 19 was introduced by section 4.2. 29 29 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. b ^ 2) at the time of registration of candidates for the contest for the position of head of the financial-accounting department, they are obliged to prove the possession of the certificate of attestation of knowledge acquired in the field of the System European Accounts. The attestation is made free of charge, through the Public Finance and Customs School of the Ministry of Public Finance. The modes of acquisition and withdrawal of the certificate shall be determined by methodological norms; ---------- Lit. b ^ 2) of art. 19 19 has been amended by section 4.2 1 1 of art. I of LAW no. 112 112 of 27 May 2016 published in MONITORUL OFFICIAL no. 408 408 of 30 May 2016, amending art. I of EMERGENCY ORDINANCE no. 41 41 of 30 September 2015 , published in MONITORUL OFFICIAL no. 733 733 of 30 September 2015. b ^ 3) the acquisition and maintenance of the certificate of attestation is a mandatory specific condition for filling the position of head of the financial-accounting department, the authorising officers having the obligation to modify the sheets of that post. When filling the position of head of the financial-accounting department, the authorising officers have the obligation to verify the meeting of the conditions provided by this law; ------------ Lit. b ^ 3) of art. 19 19 has been amended by art. I of EMERGENCY ORDINANCE no. 41 41 of 30 September 2015 , published in MONITORUL OFFICIAL no. 733 733 of 30 September 2015. c) issue methodological norms on the elaboration of budgets and their presentation; d) issue methodological norms, clarifications and instructions establishing the practices and procedures for revenue collection, employment, liquidation, ordering and payment of expenses, internal control activities and internal audit on how managing them, ending the annual budget year, accounting and reporting it; ------------ Lit. d) of art. 19 19 has been amended by section 4.2 30 30 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. e) require reports and information of any institutions managing public funds; f) approve the budget classifications as well as their amendments; g) analyze the budget proposals in the stages of budgeting; h) provides Parliament, at its request, with the support of the principal authorising officers, the documents underlying the foundation of the draft annual budgetary laws; i) ensure the monitoring of the budget execution, and if there are deviations of incomes and expenses from the authorized levels, it proposes to the Government measures to regulate the situation; j) endorses, in the project phase, the agreements, memoranda, protocols or other such agreements concluded with external partners, as well as draft normative acts, which contain financial implications; k) repealed; ------------ Lit. k) art. 19 19 has been repealed by section 6.6. 31 31 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. l) block or reduce the use of budget credits found to be without legal basis or without justification in the budgets of authorising officers; m) has the necessary measures for the administration and pursuit of the use of public funds for money co-financing, resulting from the external financial contribution granted to the Romanian Government; n) collaborates with the National Bank of Romania to develop the balance of external payments, balance of receivables and external commitments, monetary and foreign exchange regulations; o) presents half-yearly to the Government and committees for budget, finance and banks of the Parliament, together with the National Bank of Romania, briefings on how to achieve the balance of external payments and balance of claims and external commitments and proposes solutions to cover the deficit or to use the surplus from the current account of the balance of external payments; p) participate, on behalf of the state, in the country and abroad, as the case may be, in external talks on bilateral and multilateral agreements to promote and protect investments and conventions to avoid double taxation and combat evasion tax and, together with the National Bank of Romania, in financial, foreign exchange and payment issues; r) performs other duties provided by the legal provisions. Categories of authorising officers + Article 20 (1) The authorising officers are of 3 categories: principal authorising officers, secondary authorising officers and tertiary officers. (2) The principal authorising officers shall be the ministers, heads of the other specialized bodies of the central public administration, heads of other public authorities and heads of autonomous public institutions. (3) The heads of public institutions with legal personality subordinated to/coordinating the principal authorising officers are secondary or tertiary authorising officers, as the case may be. (4) The authorising officers may delegate this quality to the rightful replacements, to the secretary-general or to other persons empowered for this purpose, with the exception of the head of the financial-accounting department. By the act of delegation, the authorising officers shall specify the delegated powers and the conditions of their delegation. (5) In the cases provided by special laws, the principal authorising officers are the general secretaries or persons designated by these laws. ------------ Article 20 has been amended by point 32 32 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. The role of authorising officers + Article 21 (1) The principal authorising officers shall allocate the commitment appropriations and budget appropriations approved for their own budget and for the budgets of the public institutions of subordination or coordination, whose leaders are secondary authorising officers or tertiary of credits, as appropriate, in relation to their duties, according to the law. (2) The principal authorising officers shall transmit the budgets to the public institutions of subordination or coordination, whose leaders are secondary or tertiary authorising officers, as the case may be, within 15 days from the entry into force of the budgetary law annuals. (3) The secondary authorising officers shall allocate the approved commitment and budgetary appropriations, according to par. ((1), for its own budget and for the budgets of subordinated public institutions, whose leaders are tertiary authorising officers, in relation to their tasks, according to the law. (4) The tertiary authorising officers commit expenditure within the limits of the assigned commitment appropriations and shall use the budgetary appropriations assigned to them only for the performance of the tasks of the institutions they lead, according to the provisions of from approved budgets and under the conditions established by legal provisions. (5) In order to ensure a prudent budgetary execution, the principal authorising officers will allocate, according to par. ((1), commitment appropriations and budget appropriations after the retention of 10% of the provisions approved to them. (6) I am an exception to the provisions of para. (5) the following: a) personnel expenses, including personnel expenses found in the structure of other subdivisions of the budget classification; b) expenses granted in money, of the nature of social assistance and social insurance, as well as of the related social insurance contributions, expenses with scholarships granted from public funds, according to the legal provisions in force; c) expenditure on public debt; d) expenditure arising from international obligations; e) the amounts allocated to the main authorising officers from the Budget Reserve Fund at the disposal of the Government and the Intervention Fund at the disposal of the Government, which will be fully distributed (7) The distribution of the amounts withheld in proportion of 10% is made in the second semester, after the Government's examination of the semi-annual report on the economic and budgetary situation and the opinion of the Fiscal Council on it. (8) The authorising officers referred to in par. ((1) and (3) have the obligation to substantiate, justify and use, under conditions of legality, regularity, economy, efficiency and effectiveness, the budgetary appropriations allocated from their budgets to subordinate institutions and other beneficiaries of these funds. ------------ Article 21 has been amended by point 33 33 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Responsibilities of authorising officers + Article 22 (1) The authorising officers have the obligation to commit expenses within the limits of the commitment appropriations and to use the budget credits only within the limits of the approved provisions and destinations, for expenses strictly related to the activity of the institutions public and in compliance with the legal provisions. ------------ Alin. ((1) of art. 22 22 has been amended by section 34 34 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (2) The authorising officers shall respond, according to the law, by: a) employment, liquidation and ordering of expenses within the limits of commitment appropriations and budgetary appropriations distributed and approved according to the provisions of art. 21 21; ------------ Lit. a) a par. ((2) of art. 22 22 has been amended by section 4.2 35 35 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. b) realization of income; c) employment and use of expenditure within the limits of commitment appropriations and budget appropriations on the basis of sound financial management; ------------ Lit. c) a par. ((2) of art. 22 22 has been amended by section 4.2 35 35 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. d) the integrity of the goods entrusted to the institution they lead; e) the organization and keeping up to date of the accounting and the timely presentation of the financial statements on the situation of the patrimony in administration and budget execution; f) organization of the monitoring system of the public procurement program and of the program of public investment works; g) organization of the records of programs, including their related indicators; h) organization and up-to-date record of the patrimony, according to the legal provisions. Preventive financial control and internal audit + Article 23 Preventive financial control and internal audit shall be exercised on all operations affecting public funds and/or public patrimony and are exercised according to legal regulations in the field. Own preventive financial control + Article 24 (1) The hiring, liquidation and ordering of expenditure from public funds shall be approved by the authorising officer, and their payment shall be made by the head of the financial-accounting department/person responsible for making the payment. ((2) The commitment and ordering of expenses shall be carried out only with the prior preventive financial control visa and the delegated preventive financial control, as the case may be, according to the legal provisions. ------------ Article 24 has been amended by section 4.2. 36 36 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Delegated preventive financial control + Article 25 The delegated preventive financial control shall be exercised by the Ministry of Public Finance, according to the legislation + Chapter III Budgetary process + Section 1 Procedures for the development of budgets Content of annual budgetary laws + Article 26 The budgetary laws include: a) on incomes, budget year estimates; b) to expenses, commitment appropriations and budget credits determined by the authorizations contained in specific laws, in their functional and economic structure *); ------------ Lit. b) of art. 26 26 has been amended by section 4.2 37 37 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. c) deficit or budget surplus, as applicable; d) regulations specific to the budget year Annexes to the + Article 27 The Annexes to the budgetary laws a) the terms of the budgets provided in art. 16 16 para. ((1) lit. a); b) budgets of principal authorising officers and annexes thereto; c) the amounts broken down from some state budget revenues and the criteria for their distribution; d) other specific annexes. Development of budgets + Article 28 The draft annual budgetary laws and budgets are elaborated by the Government, through the Ministry of Public Finance, on the basis of: a) forecasts of macroeconomic and social indicators for the budgetary year for which the draft budget is elaborated, as well as for the next 3 years; b) fiscal and budgetary policies; b ^ 1) the law for the approval of the limits specified in the fiscal-budgetary framework art. 18 18 of Law no. 69/2010 ; ------------ Lit. b ^ 1) of art. 28 28 was introduced by section 4.2. 38 38 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. c) the provisions of the financing memoranda, memoranda of understanding or other international agreements with international financial institutions and institutions, signed and/or ratified; d) the sectoral policies and strategies, the priorities set out in the formulation of the budget proposals, presented by the main authorising officers; e) proposals for detailed expenditure of principal authorising officers; f) the programmes drawn up by the principal authorising officers for the purpose of financing actions or actions, to which precise objectives and indicators of results and efficiency are associated; the programmes shall be accompanied by the estimation annual performance of each programme, which must specify: actions, associated costs, objectives pursued, results achieved and estimated for years to come, measured by precise indicators, the choice of which is justified; g) proposals for amounts broken down from some state budget revenues, as well as consolidable transfers for local public administration authorities; h) the possibilities for financing the budget deficit. Outstanding payments + Article 28 ^ 1 The authorising officers have the obligation as in the execution of the budgets provided in art. 1 1 para. (2) ensure the payment of outstanding payments recorded at the end of the previous year, as well as the outstanding payments resulting in the current year. Authorising officers may make new legal commitments, within the limits of the approved budgetary provisions, only after extinguishing the outstanding payments recorded at the end of the previous year, respectively of the arrears in the execution of this year, except new commitments for projects/programs financed from non-reimbursable external funds. ------------ Article 28 ^ 1 has been introduced by item 3 3 of art. II of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. Degree of achievement of own revenues scheduled in the budgets of public institutions + Article 28 ^ 2 If the degree of achievement of own revenues scheduled in the budgets of public institutions provided in art. 62 62 para. ((1) lit. b) and c) in the last 2 years preceding the current year is less than 97% per year, these institutions base their own revenues for the budget year for which the draft budget is elaborated at most at the level of achievements of the previous year current year. ------------ Article 28 ^ 2 has been amended by section 2. 39 39 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Payment obligations recorded at the level of one year + Article 28 ^ 3 The payment obligations recorded at the level of one year must be at most equal to the approved budget appropriations, except for the services regarding the provision of utilities and the salary rights to which the registered obligations may exceed the credit budget, with the difference between the expenses of December of this year and the expenses of December of the previous year, as well as other causes independent of the will of the authorising officers. ------------ Article 28 ^ 3 has been introduced by item 40 40 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Consequences of non-payment of arrears + Article 28 ^ 4 (1) If the public institutions financed from the state budget, from the state social insurance budget and the budgets of special funds, as the case may be, register arrears at the end of the month preceding the month for which they request of payments, the territorial units of the State Treasury have the obligation not to operate payments from their accounts, except for payments for the payment of salary rights and their related contributions, respectively for the extinction of arrears, as well as for the payment of capital ratios, interest, commissions and other public debt costs. (. The measure shall cease on the date on which the public institutions referred to in paragraph (1) no longer registers arrears in accounting. ------------ Article 28 ^ 4 has been introduced by item 40 40 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Budgetary programmes + Article 28 ^ 5 *) ((1) The programmes shall be approved as annexes to the budgets of principal authorising officers. (2) In order to strengthen the quality of public policies, the Government will approve, by decision of the Government, on the proposal of the Ministry of Public Finance, the methodology for the elaboration and execution of budgetary programs, stating the form of presentation of budget programmes, their content and how to develop the result and/or efficiency indicators, as well as how to monitor the implementation of the budget programmes. ------------ Article 28 ^ 5 was introduced by the section 40 40 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Structure of budgets + Article 29 ((. Revenue and expenditure shall be grouped into the budget on the basis of the budget classification. ((2) The revenues are structured by chapters and subchapters, and the expenses on parts, chapters, subchapters, titles, articles, as well as paragraphs, as the case may be. (. The expenditure provided for in chapters and articles shall be of precise and limited destination. (4) The maximum number of posts financed and the fund for basic salaries shall be approved distinctly, by the annex to the budget of each principal authorising officer. The maximum number of posts approved by the annual budget law cannot be exceeded. ------------ Alin. ((4) of art. 29 29 has been amended by section 41 41 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. ((5) The capital expenditure shall be included in each budget chapter, in accordance with the commitment appropriations and the duration of the investment. ((6) Abrogat. ------------ Alin. ((6) of art. 29 29 has been repealed by section 6.6. 42 42 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (7) The non-reimbursable external funds shall be included in the Annexes to the budgets of the principal authorising officers and shall be approved once. Funds available to the Government + Article 30 (1) The state budget includes the budgetary reserve fund at the disposal of the Government and the intervention fund at the disposal of the Government. (2) The budgetary reserve fund at the disposal of the Government shall be distributed to some principal authorising officers of the state budget and local budgets, on the basis of Government decisions, to finance urgent or unforeseen expenses occurring during the budget year *). (2 ^ 1) By the normative acts provided in par. (2), the Government may approve the introduction into the budgets of the principal authorising officers of those subdivisions of the budgetary classification necessary to reflect the destination of the amounts allocated from the Budget Reserve Fund at the disposal of the Government, if they did not previously have the normative acts concerned in the budget approved by the principal authorising officer. ------------ Alin. (2 ^ 1) of art. 30 30 has been introduced by section 43 43 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (3) The allocation of amounts from the budgetary reserve fund to the Government, for local budgets, is made by increasing the amounts broken down from some state budget revenues or transfers from the state budget to the local budgets for investments partially financed from external loans, as appropriate. (4) The intervention fund at the disposal of the Government shall be allocated to the main authorising officers of the state budget and of the local budgets, on the basis of Government decisions, to finance urgent actions in order to remove the effects of natural disasters and the support of sinister individuals. (5) During the budgetary year the intervention fund at the disposal of the Government may be increased by the Government from the budgetary reserve fund at the disposal of the Government, depending on the needs for the removal of the effects natural calamities. + Section 1 ^ 1 Budgetary framework ------------ Section 1 ^ 1 was introduced by section 1. 44 44 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Budgetary framework of Romania + Article 30 ^ 1 The budgetary framework of Romania as a Member State of the European Union complies with the requirements of the budgetary framework of the European Union, in order to strengthen budgetary surveillance at Union level and to ensure the obligation laid down in the functioning of the European Union and other treaties on the European Union, ratified by Romania, in order to avoid excessive public deficits. ------------ Article 30 ^ 1 was introduced by item 1. 44 44 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Budgetary planning + Article 30 ^ 2 (1) The budgetary planning developed by the Ministry of Public Finance is based on macroeconomic and budgetary forecasts. (2) The macroeconomic and budgetary forecasts are compared with the most recent forecasts of the European Commission and, where appropriate, with those of other international independent bodies. (3) The significant differences from the European Commission's forecasts are described and motivated, in particular whether the level or increase of variables in external assumptions significantly deviates from the values set out in the Commission's forecast European. ------------ Article 30 ^ 2 has been introduced by item 44 44 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Publication of macroeconomic and budgetary forecasts + Article 30 ^ 3 The Ministry of Public Finance and the National Commission for Public Forecast on the website, according to their legal competences, the official macroeconomic and budgetary forecasts developed for budgetary planning ------------ Article 30 ^ 3 has been introduced by item 44 44 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Assessment of macroeconomic and budgetary forecasts + Article 30 ^ 4 (1) The macroeconomic and budgetary forecasts used for budgetary planning are subject to regular, impartial and comprehensive assessments based on objective criteria, including a subsequent evaluation by the Fiscal Council/bodies. ability for this purpose. (2) The Fiscal Council/The competent bodies for this purpose shall publish the results of the evaluations on the institution's own website. (3) The results of this evaluation shall be taken into account, appropriately, in future macroeconomic and budgetary forecasts. ------------ Article 30 ^ 4 has been introduced by section 4. 44 44 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Medium-term budgetary framework + Article 30 ^ 5 (1) The medium-term budgetary framework is the basis for drawing up the draft annual budget. (2) The Ministry of Public Finance shall motivate, in the separate annex to the report to the annual budgetary law, any deviation of the forecasts and priorities regarding the revenues and expenses resulting from the medium-term budgetary framework provided in par. ((1). (3) In the event of a change of Government, the new Government, within its mandate, can update the medium-term budgetary framework to illustrate its new priorities, and will highlight the differences from the previous medium-term budgetary framework. ------------ Article 30 ^ 5 has been introduced by item 44 44 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. + Section 2 Budget calendar + Article 31 Forecasts of macroeconomic and social indicators, in accordance with the provisions of art. 28 lit. a), shall be elaborated by the National Forecast Commission, by June 1 of this year. These forecasts will be updated, as the case may be, during the budget process and will be published on the website of the National Forecast Commission. ------------ Article 31 has been amended by section 6.6. 45 45 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Expenditure limits + Article 32 The Ministry of Public Finance will submit to the Government, by July 31 of each year, the spending limits for the next budget year, as well as the estimates for the next 3 years, established on the main authorising officers. ------------ Article 32 has been amended by section 4.2. 46 46 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Fencing-Framework + Article 33 (1) The Minister of Public Finance will submit to the main authorising officers, by 1 August each year, a framework letter, which will specify the macroeconomic context on the basis of which the budget projects, the methodologies of elaboration of these, as well as the spending limits approved by the Government. (2) The approved spending limits and established by the principal authorising officers according to par. (1) may be resized by the Ministry of Public Finance, based on the autumn forecasts of the National Forecast Commission or in the case of subsequent amendment of the legislation in the field, depending on the specificity of the principal authorising officer, with Government information. ------------ Article 33 has been amended by section 6.6. 47 47 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Budgetary proposals of the principal authorising officers + Article 34 (1) The principal authorising officers have the obligation, by September 1 of each year, to submit to the Ministry of Public Finance the proposals for the draft budget and the annexes thereto, for the following budget year, with the expenditure limits and estimates for the next 3 years, communicated according to art. 33, accompanied by detailed documentation and substantiations. ------------ Alin. ((1) of art. 34 34 has been amended by section 48 48 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (2) The Chamber of Deputies and the Senate, in consultation with the Government, shall approve their own budgets and submit them to the Government for their inclusion in the draft state budget. (3) The local public administration authorities have the same obligation for the proposals for consolidated transfers and amounts broken down from some state budget revenues. (4) If the principal authorising officers do not align their budget proposal with the fiscal-budgetary strategy and the methodology for the elaboration of the annual draft budget, the Ministry of Public Finance will proceed in accordance with the provisions art. 21 21 para. ((3) of Law no. 69/2010 . ------------ Alin. ((4) of art. 34 34 has been amended by section 48 48 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (5) The budget projects and the annexes thereto, remade, shall be submitted to the Ministry of Public Finance, until September 15 of each year. ------------ Alin. ((5) of art. 34 34 has been amended by section 48 48 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Transmission of the draft budget to the Government and Parliament/Annual budget report + Article 35 (1) The Ministry of Public Finance, based on the draft budget of the main authorising officers and its own budget, shall draw up the draft budgetary laws and the draft budgets, which it shall submit to the Government for the first reading, until the date of 30 September of each year. ------------ Alin. ((1) of art. 35 35 has been amended by section 49 49 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (2) The draft law on the state budget is accompanied by a report on the macroeconomic situation for the budgetary year for which the draft budget and its projection are elaborated in the next 3 years. This report will include a summary of macroeconomic policies in the context of which budget projects have been developed, as well as the Government's strategy on public investment. (3) The report and drafts of the annual budgetary laws shall express the fiscal-budgetary policy of the Government and other relevant information in the field. (3 ^ 1) The Ministry of Public Finance, based on the autumn forecasts of the National Forecast Commission, shall finalize the draft budgets of the principal authorising officers and their own budget and the drafts of the annual budgetary laws, which they submit to the Government, until November 1 of each year. ------------ Alin. (3 ^ 1) of art. 35 35 has been introduced by section 50 50 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (4) After the Government's appropriation of the draft budgetary and budget laws, provided in par. (3 ^ 1), it shall submit them for adoption to Parliament, at the latest by 15 November of each year. ------------ Alin. ((4) of art. 35 35 has been amended by section 51 51 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Transmission of the draft budget to the Government and Parliament in the years in which parliamentary general elections are held in the last 3 months of the year + Article 35 ^ 1 If the parliamentary general elections are held in the last 3 months of the year, the calendar is as follows: a) The Ministry of Public Finance, based on the draft budget of the main authorising officers and its own budget, shall draw up the draft budgetary laws and draft budgets for the following year, which it shall submit to the Government within 15 days from the inauguration of the new Government, according to 103 of the Romanian Constitution, republished; b) after the Government's appropriation of the draft budgetary and budget laws, provided in art. 35 35 para. ((1), it shall submit them for adoption to Parliament no later than 20 days after its inauguration, without exceeding the date of 31 December of the current year. ------------ Art. 35 ^ 1 was introduced by item 4 4 of art. II of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. Approval of the budget by Parliament + Article 36 *) ((1) The budgets shall be approved by the Parliament on the whole, on the parties, chapters, subchapters, titles, articles, as well as paragraphs, as the case may be, and on the principal authorising officers, for the budgetary year, as well as the commitment appropriations for annual and multiannual. (2) The budgetary credits and commitment credits estimated for the next 3 years are presented to the Parliament and published in the Official Gazette of Romania, with indicative value. ((3) Estimates for the next 3 years shall be information on medium-term financing needs and shall not be subject to authorisation for those budgetary years. ------------ Article 36 has been amended by section 6.6. 52 52 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Budget process in case of non-approval of budget by Parliament + Article 37 (1) If the budgetary laws were not adopted at least 3 days before the expiry of the budget year, the Government shall carry out the tasks provided for in the previous year's budget, the monthly expenditure limits not exceeding 1/12 of the provisions the budgets of the previous year, except in particular cases, duly justified by the principal authorising officers, or, as the case may be, 1/12 of the amounts proposed in the draft budget, if they are less than those of the year Precedent. (2) Public institutions and new actions, approved in the current year, but starting with January 1 of the following budget year, will be financed, until the approval of the budgetary law, within the limit of 1/12 of their provisions contained in the draft budget. + Section 3 Provisions relating to public investment Presentation of public investments in the draft budget + Article 38 (1) Investment expenditure financed by public funds shall be included in the draft budget, on the basis of public investment programmes, which shall be presented as an annex to the budget of each principal authorising officer. (2) In public investment programmes, the principal authorising officers shall include the investment objectives/projects established on the basis of the criteria for their evaluation and selection. ------------ Article 38 has been amended by section 6.6. 53 53 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Structure of public investment programmes + Article 38 ^ 1 (. In investment programmes, investment expenditure shall be grouped in the following positions: A. objectives/investment projects further; B. objectives/new investment projects; C. other investment expenses. (2) Position C "Other investment expenditure" shall be detailed in the following categories of investment: a) purchases of buildings, including land; b) independent facilities; c) expenses for the elaboration of pre-feasibility studies, feasibility studies, other studies related to investment objectives, including the necessary expenses for obtaining the opinions, authorizations and agreements provided by law; d) expenses of expertise, design, technical assistance, for technological evidence and tests and teaching to the beneficiary and execution on consolidations and interventions for the prevention or removal of effects produced by accidental actions and natural calamities-earthquakes, floods, slips, collapses and land subsidence, fires, technical accidents, including the necessary expenses for obtaining the notices, authorizations and agreements provided by law; e) drilling works, land mapping, photogrammetry, seismological determinations, consultancy and other investment expenses that are not found in the other investment categories; f) expenses of expertise, design, technical assistance, for technological samples and tests and handover to the beneficiary and execution on capital repairs, as well as other categories of intervention works, except those included in lit. d), as defined by the legislation in force, including the necessary expenses for obtaining the opinions, authorizations and agreements provided by law. (3) Investment expenses included in par. (2) shall be detailed by separate lists by the principal authorising officer. (4) Further investment objectives/projects and new investment objectives/projects contained in the investment programs of public institutions in the national defense sector, public order and national security whose details contains information classified according to the law shall be provided in global positions, which shall be detailed by separate lists by the principal authorising officer. ------------ Art. 38 ^ 1 was introduced by item 54 54 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Information on public investment programmes + Article 39 (1) The principal authorising officers shall present annually the public investment program on financing sources, on expenditure chapters and, in detail, on the economic classification. (2) The principal authorising officers will transmit, for each investment objective/project included in the investment program, financial and non-financial information, according to the forms related to public investment programs, annexes to the budgets the principal authorising officers. ------------ Article 39 has been amended by section 6.6. 55 55 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. + Article 40 Repealed. ------------ Article 40 was repealed by point (a). 56 56 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Methodology and competences of the Ministry of Public Finance + Article 41 (1) The Ministry of Public Finance is empowered to establish the content, form and information regarding the necessary investment programs in the budget development process. (2) The Ministry of Public Finance shall establish by methodological norms the criteria for evaluation and selection of public investment objectives. (3) The Ministry of Public Finance, according to the provisions of this law, will analyze the investment program in terms of classification within the established spending limits, compliance with the selection and prioritization criteria and the staggered budget appropriations according to the duration of the objectives. (4) The Ministry of Public Finance coordinates the monitoring of the entire investment program, in which it will ask the principal authorising officers for all necessary information. Approval of public investment projects + Article 42 (1) Technical-economic documentation related to new investment objectives/projects, documentation for the approval of intervention works, respectively the foundation notes on the necessity and appropriateness of the related expenses the other investment categories included in the position C "Other investment expenses" that are financed, according to the law, from public funds, shall be approved by: a) Government, for values of more than 30 million lei; b) the main authorising officers, for values between 5 million lei and 30 million lei; c) the other authorising officers, for values up to 5 million lei, with the prior agreement of the principal authorising officer on the need and opportunity of the investment. (2) Reapproval of the technical-economic documentation of an investment objective/project, of the documentation for the approval of the intervention works, respectively of the foundation notes on the necessity and appropriateness of the related expenses the other investment categories included in the position C "Other investment expenses" shall be made according to the provisions of par. ((1). (3) The approval of the termination of the execution of an investment objective/project or of the intervention works, as well as of some objects or capacities within them shall be made by the authority that approved/reapproved the technical-economic documentation. (4) The value limits on the approval powers provided in par. (1) may be amended by Government decision, depending on the evolution of the price indices. ------------ Article 42 has been amended by section 4.2. 57 57 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Conditions for the inclusion of investment projects in the draft budget + Article 43 (1) The objectives/investment projects and other investment categories shall be included in the annual investment programs, annexes to the budget, only if, in advance, the technical-economic documentation, the documentation of approval of the intervention works, respectively the foundation notes on the necessity and appropriateness of the expenses related to the investment categories included in the position C "Other investment expenses" were developed and approved according to the legal provisions. (2) The main authorising officers, on their own responsibility, update and approve the updated value of each investment objective/project and the intervention works, depending on the evolution of the price indices. This operation is subject to preventive financial control according to art. 23 23 and 25. (3) By exception to the provisions of par. (1), for the intervention works carried out to remove the effects produced by accidental actions and natural calamities, contained in art. 38 ^ 1 para. ((2) lit. d), until the approval of the approval documentation, according to the law, the opening of the financing and the start of the execution of works on the basis of lists of works estimated quantity and value are approved. (4) For the executed works provided in par. (3), the settlement will be made based on the situations of works appropriated by the beneficiary. (5) Within 6 months from the opening of the financing and the start of the execution of the works provided in par. (3), the authorising officer has the obligation to elaborate the technical-economic documentation and to approve it according to the competences provided in art. 42 42 para. ((1). (6) The principal authorising officers shall be prohibited from carrying out expenses for the purchase and/or elaboration of feasibility studies and other studies related to investment objectives, in any of the following situations: a) if in the last 5 years state employees have been prepared and registered in accounting studies with the same object; in this situation the existing studies are updated; b) if the public investment objective cannot be included in the public investment program in the next budget year, under the conditions provided in par. ((9). (7) In duly justified cases, the purchases provided in par. (6) may be made with the approval of the Government (8) They are exempted from the provisions of par. ((6) and (7) studies drawn up in order to access non-reimbursable external funds, as well as those financed from reimbursable external funds. (9) Only those objectives/projects or categories of new investments, the financing of which can be fully secured, according to the approved technical-economic documentation, will be introduced in the public investment program according to the medium-term expenditure framework and/or the approved fiscal-budgetary strategy Law no. 69/2010 ,, with the exception of objectives/projects or investment categories whose funding is provided from non-reimbursable external funds, as well as from reimbursable external funds. ------------ Article 43 has been amended by section 43. 58 58 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Obligation of authorising officers to notify to suppliers, executors and suppliers the amounts included in the public investment programmes on budgetary appropriations + Article 43 ^ 1 (1) The authorising officers are required to notify to the suppliers, executors and suppliers the amounts included in the public investment programs on budget credits, within 30 calendar days from the approval of the budgetary laws annual/annual budget corrections. (2) Depending on the budgetary appropriations approved annually, the authorising officers have the obligation to draw up and update, together with the providers, the executors and suppliers, the execution/delivery schedules, both physical and value, annexes to the contract. Authorising officers are required to receive services, works and products, within the limits of annual and quarterly budget appropriations approved with this destination, to the extent that services, works or products have been executed/delivered, in compliance with contractual provisions. ------------ Art. 43 ^ 1 was introduced by item 59 59 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Monitoring by the principal authorising officers of investment projects + Article 44 (1) During the budget execution, the principal authorising officers shall pursue the course of the investment process, in accordance with the provisions of this law, and shall draw up monthly monitoring reports, which they shall transmit centrally, in electronic format, at the Ministry of Public Finance, no later than the tenth working day including the current month for the previous month, detailed in the structure approved according to public investment programs, annexes to their budgets. ((2) If, during the course of the investment process, problems arise in the implementation of an investment objective/project or an investment category, the principal authorising officer will record, in the monitoring report, the case and the necessary measures to remedy this. (3) During the whole year, if the implementation of an investment objective/project or an investment category cannot be carried out according to the budgetary projection, the principal authorising officers may request the Ministry Public finances the transfer of budget credits and/or unused commitment credits, between the objectives/projects and investment categories registered in the investment program annex to the budget, under the conditions of compliance with the provisions of par. ((4). (4) The principal authorising officers shall be prohibited from carrying out and approving transfers of budgetary appropriations and/or non-utilised commitment appropriations from the following investment objectives/projects, i.e. from the objectives/projects of new investments, at the position "Other investment expenses", included in the public investment programs, annexes to their budgets, except for projects financed from non-reimbursable external funds and/or from reimbursable external funds. (5) The Ministry of Public Finance is authorized, throughout the year, on the proposal of the main authorising officers, to introduce changes in the sheets of the objectives/projects/investment categories, following the changes/updating technical-economic indicators or the implementation of the investment process, with the total level of funds approved annually. (6) The principal authorising officers are responsible for the achievement of the investment objectives/projects and investment categories included in the public investment programs. ------------ Article 44 has been amended by section 44. 60 60 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. International agreements relating to public investment + Article 45 All legal commitments, resulting in an expense for public investments and other expenses assimilated to investments, co-financed by an international institution, will be carried out in accordance with the provisions of the financing agreement. + Article 46 Repealed. ------------ Article 46 was repealed by point (a). 61 61 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Provisions relating to projects with funding from post-accession external funds/other donors and to repayable funds + Article 46 ^ 1 (1) The provisions of this Law shall also apply to post-accession external funds of other donors, as well as to repayable funds, with the exception of art. 47 47 para. ((8)-(10). (2) The annual budgetary laws may lay down provisions derogating from this law relating to budget programming, execution and/or control of projects financed by post-accession external funds/other donors, as well as those financed from repayable funds. ------------ Art. 46 ^ 1 was introduced by item 62 62 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. + Section 4 Budget implementation Principles in budget implementation + Article 47 (1) The annual budgetary laws shall stipulate and approve the budgetary appropriations for the expenditure of each budgetary year, as well as their functional and economic structure. (. The approved budget appropriations shall be authorised for the duration of the budget year. ((3) The allowances for personnel expenses, approved by principal authorising officers and, within them, by chapters, cannot be increased and cannot be transferred and used to other expenditure items. ((4) The allowances for investment expenses approved by the principal authorising officer may not be transferred and used for other expenditure natures. (5) The principal authorising officers have the obligation to take all necessary measures for the assignment of personnel expenses and in the maximum number of posts approved by the annual budgetary laws. (6) The budgetary appropriations approved for a principal authorising officer shall not be transferred and used for the financing of another principal authorising officer. Also, budget appropriations approved in one chapter cannot be used to finance another chapter. (7) Under the present law, for commitment appropriations and budget credits approved in the state social insurance budget, the Ministry of Public Finance is authorized to carry out, during the whole year, redistributions of commitment and budget appropriations between the principal authorising officers of this budget, on their proposal, with the total level of approved expenditure. ((8) The transfers of budgetary appropriations between the other subdivisions of the budgetary classification, which do not contravene the provisions of this Article or the annual budgetary law, shall be within the competence of each principal authorising officer, for his own budget and the budgets of subordinated institutions, and may be made within the limit of 20% cumulatively at the level of one year of the provisions of the budget chapter, approved by the annual budgetary law at the level of the principal authorising officer, at least one month before engaging expenses. ((9) On the basis of the corresponding justifications, the transfers of budgetary appropriations from one chapter to another chapter of the budgetary classification, as well as between the programmes may be carried out, within the limit of 20% of the provisions of the budget chapter, approved by the budgetary law annual at the level of the main authorising officer, and, respectively, 10% of the provisions of the program, cumulated at the level of one year, to be supplemented, at least one month before the expenses are committed, with the agreement of the Ministry of Finance Public. (10) The amounts of budget credits, under the provisions of par. ((9), may be made from the third quarter of the budget year. These transfers shall be made if they do not contravene the provisions of this Article, the budgetary laws or the amending laws. The budgetary appropriations may influence the budgetary appropriations approved in the budgets of the principal authorising officers on the completed quarters, only if the cumulative approved budget appropriations at the beginning of the year are higher than budgetary appropriations opened from the budget of the principal authorising officer for the same period and payments made within their limits. (11) The transfers of budget credits from the expenditure titles within the budget chapter that have been increased from the budgetary reserve funds and intervention at the disposal of the Government are prohibited. ((12) The proposals for transfers of budgetary appropriations shall be accompanied by justifications, details and needs regarding the execution, by the end of the budget year, of the chapter and subdivision of the budgetary classification from which it is made redundant and, respectively, the chapter and subdivision of the budgetary classification to which the budgetary provisions are supplemented. (13) The principal authorising officers shall transmit monthly to the Ministry of Public Finance, within 5 days from the closure of the month, the situation of the transfers of budgetary credits approved according to par. (8), according to instructions approved by the Ministry of Public Finance. (14) The amounts of budget credits approved to ensure the payment of capital ratios, interest, commissions and other costs related to government public debt can be made during the entire budget year. (15) The principal authorising officers may make transfers of budgetary appropriations between the headings and expenditure items of the same chapter or other chapters, during the whole year, in order to ensure the payment at maturity of the contribution Romania to the European Union budget. (16) During the year, depending on the specific situations arising, the principal authorising officer may introduce new articles and paragraphs, other than those provided for in the annual budget law, in the framework of the annual budget law. ensures by transfers of credits and/or funds allocated from the Budget Reserve Fund at the disposal of the Government and the Intervention Fund at the disposal of the Government. ------------ Article 47 has been amended by section 6.6. 63 63 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Transfers of commitment appropriations + Article 47 ^ 1 (1) Under the conditions of this law, transfers of commitment credits are allowed only for loans for which no legal commitments have been concluded. (2) The transfers of commitment credits shall be made simultaneously with the transfers of budget credits, if they do not contravene the provisions of par. ((1) and budgetary laws. Art. 47 47 shall also apply accordingly to transfers of commitment appropriations. ------------ Art. 47 ^ 1 was introduced by item 64 64 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Distribution by quarters of budget revenues and expenditures + Article 48 ((1) Revenue and expenditure approved by the state budget, state social insurance budget, budgets of special funds, budgets of external loans contracted or guaranteed by the state, budgets of non-reimbursable external funds and budgets autonomous public institutions shall be allocated by quarters, depending on the legal deadlines for revenue collection, the time limits and possibilities to ensure the financing sources of the budget deficit and the period in which it is necessary Expenses. (2) The distribution of incomes and expenses approved in the budgets provided in par. ((1) shall be approved by: a) The Ministry of Public Finance: on expenditure chapters and within them, on titles, on the proposal of the main authorising officers; by chapters and subchapters on income and by chapters and within them, on expenditure securities, for the state social insurance budget and the budgets of special funds, on the proposal of the principal authorising officers; for the amounts broken down from some state budget revenues and for transfers from the state budget to the local budgets, to the proposal of the main authorising officers of local budgets, transmitted by general directions of public finances of the Ministry of Public Finance; b) the principal authorising officers, for the other subdivisions of the budget classification, for their own budgets and for the budgets of the secondary authorising officers of the budgetary appropriations or of the tertiary authorising officers, as the case may be; c) the secondary authorising officers, for their own budgets and for the budgets of the tertiary budgetary authorising officers. Opening of budget appropriations + Article 49 (1) The budgetary appropriations approved by the state budget, the state social insurance budget and the budgets of special funds may be used, at the request of the principal authorising officers, only after the opening of credits, the distribution of budgetary appropriations and/or the funding of accounts opened up to them. (1 ^ 1) Budget credits approved by the budget of activities financed entirely from own income, the budget of the State Treasury, as well as the budget of public institutions fully or partially financed by own income will be used under the conditions this article, according to the procedures and schedule approved by order of the Minister of Public Finance. ------------ Alin. ((1 ^ 1) of art. 49 49 has been introduced by section 5 5 of art. II of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. ((2) The approval of the opening of credits shall be made within the limits of the budgetary appropriations and according to the destinations approved by chapters, subchapters, expenditure titles or other subdivisions of the budgetary classification, as the case may be, in relation to the degree of use of funds made available previously, in compliance with the legal provisions governing the performance of those expenses, as well as depending on the degree of collection of budget revenues and the possibilities for financing the budget deficit. ((3) The opening of credits for transfers to local budgets within the limits stipulated in the state budget shall be made by the Ministry of Public Finance through the general directorates of public finances, at the request of the main officers of credits of local budgets and according to the needs of the budget execution, in compliance with the destination. (4) In order to maintain the budget balance the Government may approve monthly, until the end of the month in progress for the next month, monthly spending limits, depending on the estimate of the collection of budget revenues, within which the main appropriations shall open and allocate budget appropriations for its own budget and for subordinated public institutions. (5) The principal authorising officers may order the withdrawal of open and unused budgetary appropriations from their own accounts or subordinated institutions only in duly justified cases, with the opinion of the Ministry of Public Finance, previously the 25th of each month. Transfers between principal authorising officers + Article 50 In situations where, during the budget year, on the basis of legal provisions, there are units, shares or tasks from one principal authorising officer to another or within the same principal authorising officer, the Ministry Public Finance is authorized to introduce the corresponding changes in their budgets and in the structure of the state budget, including in the budget execution, without affecting the budget balance and the Budget Reserve Fund at the disposal Government. ------------ Article 50 has been amended by section 6.6. 65 65 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. External grants + Article 51 (1) The budgetary appropriations related to non-reimbursable external funds shall be predictable and shall be carried out according to agreements concluded with external partners. (2) Non-reimbursable external funds will be accumulated in a separate account and will be spent only within the limits of the available availability in this account and for the purpose in which they were granted. Budget implementation + Article 52 (1) In the process of budgetary execution, the budgetary expenditures shall cover the following phases: employment, liquidation, ordering, payment. (2) The budget execution is based on the principle of separation of the duties of persons who have the status of authorising officer of the duties of persons who have the status of leader of the financial-accounting department. (3) The operations specific to the hiring, liquidation and ordering of expenses are in the competence of the authorising officers and shall be carried out on the basis of the opinions of the specialized departments of the public institution. ((4) The payment of expenses shall be made by the head of the financial-accounting department/person responsible for making the payment on the basis of their order, within the limits of the approved budget credits and the funds available with this destination. ((5) The payment instruments must be accompanied by the authorising officer of the payment order, to which the documents on the quantitative and qualitative reception of the goods/services/works are attached, as the case may be, in accordance with the provisions from the legal commitments concluded, which certify the payment amounts. (6) The making of payments, within the limits of approved budget appropriations, shall be made only on the basis of supporting documents, drawn up in accordance with the legal provisions, and only after they have been liquidated and ordered according to the provisions of art. 24 24 and 25, as appropriate. ((7) The payment of expenses at public institutions to which the financial-accounting department has a staff number of less than 5 persons shall be carried out by the authorising officer and the person empowered with financial-accounting powers. (8) The Government may establish, by decision, the actions and categories of expenses for which up to 30% of public funds, criteria, procedures, and limits that will be used for this purpose may be made in advance. (9) By exception to the provisions of par. (8), for scientific research projects obtained through national competitions, advance payments of maximum 90%, from public funds, may be made at the beginning of each research stage. (9 ^ 1) By exception to the provisions of par. (8), for the financing of specific activities for the production and dissemination of radio and television broadcasts abroad, in Romanian, as well as for the arrangement of production and broadcasting spaces of radio and television stations in abroad controlled by the Romanian Broadcasting Society, respectively by the Romanian Television Society, up to 100% of public funds can be made in advance payments. The Government's decision establishes the categories of expenses for which advance payments are made, the procedures, as well as the limits that are used for this purpose. ------------- Alin. (9 ^ 1) of art. 52 52 was introduced by art. unique of EMERGENCY ORDINANCE no. 15 15 of 2 April 2014 , published in MONITORUL OFFICIAL no. 241 241 of 4 April 2014. ((10) Amounts representing advance payments, made according to par. (8) and (9) and unjustified by delivered goods, executed works and services rendered by the end of the year, under the terms of the contractual provisions, will be recovered by the public institution that granted the advances and will be restored to the budget of which were advanced. In the event of non-delivery of goods, non-performance of the works and services employed for which advances have been paid, the recovery of the amounts by the public institution shall be made with the collection of interest and late payment penalties or late increases, after case, applicable for budget revenues, calculated for the period when they were granted and until they recovered. ((10 ^ 1) Amounts representing advance payments for the implementation of projects and actions financed by European funds 2014-2020 may be justified by delivered goods, executed works and services provided by the deadline set for the final payment according to the contracts concluded, in compliance with any specific provisions of contracts/decisions/financing orders and, as the case may be, memoranda/loan agreements. Provisions of paragraph ((10) shall apply accordingly. ---------- Alin. ((10 ^ 1) of art. 52 52 has been introduced by section 1 1 of art. I of LAW no. 104 104 of 26 May 2016 published in MONITORUL OFFICIAL no. 409 409 of 31 May 2016, which supplements EMERGENCY ORDINANCE no. 34 34 of 30 June 2015 published in MONITORUL OFFICIAL no. 475 475 of 30 June 2015. (11) By exception to the provisions of par. ((10): a) the part related to the eligible expenses from the amounts representing advance payments for the implementation of post-accession non-reimbursable financial assistance, other than those provided b), can be justified by delivered goods, executed works and services provided by the deadline established according to the contracts concluded, in compliance with any specific provisions of memorandums/agreements/contracts/decisions/orders funding; b) the amounts representing advance payments for the implementation of projects and actions financed under the Sectoral Operational Programme Transport and projects and actions financed under the Sectoral Operational Programme Environment may be justified by delivered goods, executed works and services provided by the deadline established according to the contracts concluded, in compliance with any specific provisions of contracts/decisions/financing orders and, as the case may be, memoranda/loan agreements; c) projects and actions financed under the Environmental Sectoral Operational Programme for which the provisions of the letter apply. b), as well as the conditions of application shall be established by Government decision. (12) In the cases provided in par. (11), the amounts representing advance and unjustified payments through delivered goods, executed works and services rendered by the deadline set under the terms of the contractual provisions will be recovered by the public institutions that granted the advances and will be returned to the budget from which they were advanced, with the collection of interest and late payment penalties or late increases, as the case may be, applicable to budget revenues, calculated for the period between the date of granting the advance and date of recovery of outstanding amounts. ------------ Article 52 has been amended by section 4.2. 66 66 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Payment of salaries in budgetary system + Article 53 ((1) The salaries in the budgetary system shall be paid once a month, in the period 5-15 of each month, for the previous month. (2) Esalonation of payments per day, for principal authorising officers and public institutions in subordination, shall be made by order of the Minister of Public Finance. ((3) Abrogat. ------------ Alin. ((3) of art. 53 53 has been repealed by section 6.6. 67 67 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. System of budgetary appropriations not used by authorising officers + Article 54 (1) The principal authorising officers have the obligation to analyze monthly the need to maintain some budgetary credits for which, based on legal provisions or other causes, the tasks have been abolished or postponed, and to propose to the Ministry Public finances cancellation of those credits. (2) For the last month of the budget year the deadline for the submission of proposals to the main authorising officers, provided in par. ((1), is December 10. (3) With the budget credits cancelled to the main authorising officers, financed from the state budget under the conditions of par. (1), shall be increased the budgetary reserve fund at the disposal of the Government provided for in the state budget. Monitoring by the Ministry of Public Finance + Article 55 The Ministry of Public Finance requests the main authorising officers, both during the year and on the occasion of the conclusion of the budget execution, internal audit reports provided for in the normative acts in force, as well as other periodic reports on the use of public funds, which shall be published on the website of the principal authorising officers. ------------ Article 55 has been amended by section 6.6. 68 68 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Annual general execution account + Article 56 ((1) On the basis of the financial statements presented by the principal authorising officers, the accounts for the execution of the state budget, the state social insurance budget and the budgets of the special funds, presented by the bodies that, according to law, have this task, and following their verification and analysis, the Ministry of Public Finance elaborates the annual general account of execution of the state budget and, respectively, the account of execution of the state social insurance budget, which have as annexes the annual accounts of execution of the budgets of special funds and budgets the principal authorising officers, including the annexes thereto, which they submit to the Government. (2) The principal authorising officers have the obligation to draw up and attach to the annual financial statements annual performance reports, in which they present, on each programme, the objectives, the expected results and those obtained, the indicators and associated costs. ------------ Alin. ((2) of art. 56 56 has been amended by section 69 69 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (3) The annual general account for the execution of the state budget, the state social insurance budget, as well as the annual accounts for the execution of the budgets of the special funds shall be drawn up in the structure of the approved budgets and have as annexes the annual accounts execution of the budgets of the principal authorising officers, including their annexes. (4) The Government shall consider and submit for adoption to the Parliament the annual general account for the execution of the state budget, the state social insurance budget and the other annual execution accounts, until July 1 of the year following the execution. (5) The annual general account for the execution of the state budget, the state social insurance budget and the other annual execution accounts shall be approved by law after their verification by the Court of Auditors. Structure of annual budget implementation accounts + Article 57 The annual accounts for the execution of the state budget, the state social insurance budget, the budgets of special funds, the authorising officers, including their annexes, will include: a) on incomes: initial budgetary provisions: final budgetary provisions; b) to expenses: initial commitment appropriations; final commitment appropriations; initial budget appropriations; final budgetary appropriations; payments made *). ------------ Lit. b) of art. 57 57 has been amended by section 4.2 70 70 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. General account for the execution of public debt + Article 58 (1) The Ministry of Public Finance shall draw up the general public debt account of the state annually. The general account of the public debt of the state will be attached to the annual general account of execution of the state budget, which is submitted to the Parliament, according to the provisions of this (2) The general account of the public debt of the state includes the General Account of Government Public Debt and the General Account of Local Public Debt. ------------ Alin. ((2) of art. 58 58 has been amended by section 71 71 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Surplus/budget deficit + Article 59 (1) The surplus or deficit of the state budget, of the state social insurance budget and of the budgets of special funds shall be determined as the difference between the incomes received and the payments made until the end of the budget year. (2) With the final surpluses resulting after the end of the budget year and with other sources provided for by the law, the deficits of the previous years and, as the case may be, the government public debt ------------ Alin. ((2) of art. 59 59 has been amended by section 72 72 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (3) The deficit of the state budget shall be temporarily financed from the availability of the general current account of the State Treasury and definitively through state loans. ------------ Alin. ((3) of art. 59 59 has been introduced by section 73 73 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Execution of budget house + Article 60 (1) The house execution of the budgets that compose the budgetary system is carried out through the state treasury on the basis of the methodological norms issued by the Ministry of Public Finance, which ensures: a) collection of budget revenues; b) making payments ordered by authorized persons of public institutions, within the limits of budget credits and destinations approved according to the legal provisions; c) performance of receipts and payments on domestic and foreign public debt resulting from loans contracted directly or guaranteed by the state, including those on repayment of instalments on maturity and payment of interest, commissions, charges and other related costs; d) performing other financial operations on behalf of central and local public administration authorities. (2) The following operations may be carried out through the state treasury: a) the preservation of availabilities representing non-reimbursable external funds or their value in lei, received on the basis of agreements and governmental agreements and from international bodies, and their use according to budgets approved or their use on the basis of Government decisions, according to the destinations established by donors or for capital expenditures in the public and economic sectors, as the case may be; b) making financial placements from the availabilities of the general account of the state treasury through the National Bank of Romania; c) other financial operations provided by law. Principles of the conclusion of the budget + Article 61 ((. The implementation of the budget shall end on 31 December of each year. (2) Any uncollected income and any employee expense, liquidated and ordered, within the budgetary provisions, and unpaid until December 31 will be charged or will be paid, as the case may be, to the budget account for the following year. ((3) The commitment appropriations for which no legal commitments have been concluded and the unused budget appropriations at the end of the budget year shall be annulled by law. ------------ Alin. ((3) of art. 61 61 has been amended by section 74 74 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. ((4) The availability of non-reimbursable external funds and of public funds for the co-financing of the financial contribution of the European Community, left at the end of the budgetary year in the accounts of the implementation structures, shall the next year. (5) The funds provided in par. (4) is used under the provisions of this law and according to agreements concluded with external partners. (6) In the case of the state social insurance budget and the budgets of special funds balanced by subsidies from the state budget, in the form of consolidable transfers, the surpluses resulting from their execution shall be regularized at the end budget year with the state budget, within the limits of the subsidies received. (7) The provisions of the annual and amending budgetary laws shall act only for the respective budgetary year. (8) Subsidies, transfers and other forms of financial support from the State, not used until the closure of the year, for which the obligation of restitution was established through the legal grounds for granting and unrestricted until the date of 31 December, will be subject to the calculation of the applicable accessories for budget revenues, for the period between December 31 and the date of return of the budget amounts. ------------ Alin. ((8) of art. 61 61 has been introduced by section 75 75 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. + Chapter IV Financial institutions ' Financing public institutions + Article 62 ((1) The financing of current and capital expenditures of public institutions shall be ensured as follows: a) fully from the state budget, the state social insurance budget, the budgets of special funds, as the case may be b) of own income and subsidies granted from the state budget, the state social insurance budget, the budgets of special funds, as the case may be; c) in full, from own income. (2) Public institutions fully financed from the state budget, the state social insurance budget, the budgets of special funds, as the case may be, fully pay the revenues made to the budget from which they are financed. Material goods and funds received by public institutions + Article 63 (1) Public institutions may use, for the conduct of their activity, material goods and funds received from legal and natural persons, in the form of donations and sponsorships, in compliance with the legal provisions. (2) Money funds granted by legal and natural persons, received under the conditions of par. (1), in the case of public institutions fully financed from the budget, shall be paid directly to the budget from which they are financed. With these amounts shall be increased the budget appropriations of that budget and shall be used according to the provisions of art. 49 49 para. ((1) and in compliance with the destinations established by the transmitter. (3) Monthly, within 10 days from the expiration of the month, the main authorising officers will submit to the Ministry of Public Finance the situation regarding the amounts transferred to the budget and used according to par. (2), in order to introduce the corresponding changes in the state budget volume and structure, state social insurance budget, special fund budgets, as appropriate. (4) With funds granted by legal and natural persons under the conditions of par. (1), in the situation of public institutions financed according to art. 62 62 para. ((1) lit. b) and c), their revenue and expenditure budgets will be increased. These institutions have the obligation to present, in the annex to the quarterly and annual budget execution account, the situation regarding the amounts received and used in these conditions and with which the revenue and expenditure budget was increased. (5) The material goods received by the public institutions under the conditions of par. (1) shall be recorded in their accounts. Financing of public institutions + Article 64 The financing of the expenses of public institutions, regardless of subordination, shall be ensured both from the state budget and from the local budgets, only in cases where, by the annual budgetary law or by special laws, the categories of expenditure that is financed by each budget. Own revenue of public institutions + Article 65 (1) The own incomes of public institutions, financed under the conditions of art. 62 62 para. ((1) lit. b) and c), shall be collected, administered, used and accounted for by them, according to the legal provisions. (2) The own incomes of public institutions, financed according to art. 62 62 para. ((1) lit. b) and c), come from rents, organization of cultural and sports events, artistic competitions, publications, editorial performances, studies, projects, valorization of products from own activities or annexes, service supplies and the like. Surpluses of public institutions budgets + Article 66 (1) Excedes resulting from the execution of budgets of public institutions, financed under the conditions of art. 62 62 para. ((1) lit. b), regularize at the end of the year with the budget from which they are financed, within the limits of the amounts received from it, if the law does not provide (2) The annual accounts resulting from the implementation of the budgets of public institutions, fully financed by their own income, shall be carried over to the following year, with the same destination. ------------ Article 66 has been amended by section 6.6. 76 76 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Financing arrangements for public activities or institutions + Article 67 The Government may approve the establishment of activities financed entirely from its own income in addition to some public institutions or the change of the financing system of some public institutions, from the financed according to the 62 62 para. ((1) lit. a) and lit. b) in financed in accordance with the provisions of art. 62 62 para. ((1) lit. b) and c), as appropriate, while establishing the field of activity, the system of organization and functioning of these activities, the categories of income and the nature of the expenses. Revenue and expenditure budgets of certain activities + Article 68 (1) The revenue and expenditure budgets for the activities financed entirely from their own income shall be drawn up once with the budget of the public institution to which they belong and are approved once with its budget, under the conditions of art. 16. (2) The revenues and expenses of the activities financed entirely from their own income shall be grouped on the basis of the budgetary classification approved by the Ministry (3) In case of non-realization of the revenues provided for in the budgets of the activities financed entirely from own income, the expenses will be made (4) The annual accounts resulting from the implementation of the revenue and expenditure budgets of the activities financed entirely from their own income shall be carried over to the following year, with the same destination. ------------ Alin. ((4) of art. 68 68 has been amended by section 77 77 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Temporary loan for some public activities or institutions + Article 69 ((1) Where, at the establishment, under principal authorising officers, public institutions or activities fully financed by their own income, they do not have sufficient funds, on the basis of thorough documentation substantiated, the principal authorising officers may grant interest-free loans from their own budget, on a convention basis. (2) Loans granted under the conditions of par. ((1) will be repaid in full within 6 months from the date of granting. House execution of budgets of public institutions + Article 70 (1) Public institutions, regardless of the financing and subordination system, including the activities of some public institutions, fully financed by their own revenues, shall carry out the operations of receipts and payments through the territorial units of the state treasury in whose radius they are based and to which they have opened the accounts of income, expenses and availabilities. (2) It is forbidden for public institutions to carry out the above operations through commercial banks. (3) Public institutions have the obligation to transmit the approved budget according to the provisions of this law to the territorial unit of the State Treasury, within 10 days of approval, under the law. ------------ Alin. ((3) of art. 70 70 has been amended by section 78 78 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (4) If the public institutions do not transmit to the State Treasury units the approved budget within the period provided in par. ((3), may make payments within the limit of 1/12 of the last approved budget, with the exception of payments related to new investment shares and objectives, for a period of 45 days from the date of expiry of the filing deadline. ------------ Alin. ((4) of art. 70 70 has been introduced by section 79 79 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (5) The term provided in par. (4) may be extended to the substantiated request of the public institution, with the approval of the Minister of Public ------------ Alin. ((5) of art. 70 70 has been introduced by section 79 79 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. (6) After the expiry of the period provided for in (3), (4) or (5), as the case may be, the State Treasury units will no longer accept to settle payment documents of public institutions. ------------ Alin. ((6) of art. 70 70 has been introduced by section 79 79 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. + Chapter V Sanctions Offences and penalties + Article 71 Non-compliance with art 4 4 para. (2) and (3) constitute a criminal offence and shall be punished with imprisonment from 3 months to 2 years or a fine. ------------ Article 71 has been amended by art. 108 of LAW no. 187 187 of 24 October 2012 , published in MONITORUL OFFICIAL no. 757 757 of 12 November 2012. Contraventions and penalties + Article 72 (1) The following facts are contraventions: a) non-compliance with 14 14 para. ((2) and (3), art. 16 16 para. ((2), art. 43 43, art. 47 47 para. ((13) and art. 63 63 para. ((2)-(5); ------------ Lit. a) a par. ((1) of art. 72 72 has been amended by section 4.2 80 80 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. b) non-compliance with 24 24 para. ((2), art. 47 47 para. ((3) and (8)-(11), art. 52 52 para. ((2)-(6) and (10), art. 53 53 para. ((1), art. 54 54 para. ((1), art. 56 56 para. ((2), art. 66 66 para. ((1) and of art. 69 69 para. ((2); ------------ Lit. b) a par. ((1) of art. 72 72 has been amended by section 4.2 80 80 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. c) non-compliance with 4 4 para. ((4) and (6), art. 15 15 para. ((1), art. 21 21, art. 22 22 para. ((2), art. 39 39 para. ((2), art. 61 61 para. ((6), art. 62 62 para. ((2), art. 68 68 para. ((3), art. 70 70 para. ((2) and (3) and art. 77. (2) Contraventions provided in par. ((1) lit. a) is sanctioned with a fine of 5 million lei to 10 million lei, those from lit. b), with a fine of 10 million lei to 20 million lei, and those from lit. c), with a fine of 20 million lei to 30 million lei. (3) The finding of contraventions and the application of fines shall be made by the Court of Auditors, the Ministry of Public Finance and other persons empowered for this purpose, according to the law. Legislation applied to the contravention + Article 73 Contraventions provided for in art. 72 the provisions of Government Ordinance no. 2/2001 on the legal regime of contraventions, approved with amendments and additions by Law no. 180/2002 ,, except art. 28 28 and 29. Recovery of amounts of non-financial damage/payments from public funds + Article 73 ^ 1 The recovery of the amounts of non-legal damages/payments from public funds, established by the competent control bodies, shall be made with the collection of interest and late payment penalties or late increases, as applicable, applicable to income budgetary, calculated for the period from when the damage occurred/the payment was made and until the amounts were recovered. ------------ Art. 73 ^ 1 was introduced by item 81 81 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. + Chapter VI Final provisions Public accounting + Article 74 (1) Public accounting shall include: a) the accounting of budget revenues and expenditures, reflecting the collection of revenues and the payment of expenses related to the budget year; b) accounting of the state treasury; c) the general accounting based on the principle of the finding of rights and obligations, reflecting the evolution of the financial and patrimonial situation, as well as the surplus or the patrimonial deficit; d) repealed; ------------ Letter d) a par. ((1) of art. 74 74 has been repealed by letter a) art. III of EMERGENCY ORDINANCE no. 37 37 of 13 April 2011 , published in MONITORUL OFFICIAL no. 285 285 of 22 April 2011. (2) The Ministry of Public Finance shall establish by methodological norms the accounting procedures and the reporting system regarding the information provided by the public accounting. Amounts due to the State + Article 75 Any amount that is due to the state is made income to the state budget, if the law does not provide otherwise. Transfer of income due to public budgets that do not have deadlines established by the normative acts governing them + Article 75 ^ 1 All incomes due to public budgets that do not have deadlines established by the normative acts that regulate them shall be transferred to these budgets, within 30 days from the date of their collection. ------------ Article 75 ^ 1 has been introduced by item 1. 82 82 of art. I of LAW no. 270 270 of 15 October 2013 , published in MONITORUL OFFICIAL no. 642 642 of 18 October 2013. Revenue regime + Article 76 The preparation and submission of statements, the extinguishment of budgetary obligations, the resolution of appeals, the fiscal control, the execution of budgetary claims, as well as those related to tax evasion are subject to the legislation in Regime of amounts resulting from the use of fixed assets and material goods + Article 77 ((1) The amounts collected from the sale as such or from the valorization of the materials resulting from the demolition, dismantling or decommissioning, under the conditions provided by law, of fixed assets or from the sale of material goods, belonging to public institutions financed under art. 62 62 para. ((1) lit. a), constitute state budget revenues, state social insurance budget or special fund budgets, as the case may be, and spill to them. ((2) The amounts obtained according to par. (1) by the other public institutions shall be retained by them in order to carry out investments. Special funds + Article 78 (1) The budgets of special funds approved by special laws, which are constituted and administered outside the state budget and the state social insurance budget, are: the budget of the Health Insurance Fund and the budget unemployment insurance. These budgets are approved as an annex to the state budget law and the state social insurance budget law, respectively. (2) The projects of these budgets shall be elaborated by the Ministry of Public Finance on the basis of the proposals of the main authorising officers responsible for the management of (3) The elaboration, approval and execution of these budgets shall be made according to the laws of their formation and the provisions of this law. Methodological rules and instructions + Article 79 In application of the provisions of this law, the Ministry of Public Finance is authorized to issue methodological norms Entry into force + Article 80 (. This Law shall enter into force on 1 January 2003. (2) On the date of entry into force of this Law, the Law no. 72/1996 on public finances, published in the Official Gazette of Romania, Part I, no. 152 152 of 17 July 1996, as amended and supplemented, and Decree of the State Council no. 151/1975 on the self-financing of activities of state institutions, published in the Official Bulletin, Part I, no. 130 130 of 12 December 1975, and any other provisions to the contrary. This law was adopted by the Chamber of Deputies at its meeting on June 13, 2002, in compliance with the provisions of 74 74 para. (1) of the Romanian Constitution.
CHAMBER OF DEPUTIES PRESIDENT
VALER DORNEANU
This law was adopted by the Senate at the meeting of 27 June 2002, in compliance with the provisions of art. 74 74 para. (1) of the Romanian Constitution.
p. SENATE PRESIDENT,
DORU IOAN TARACILA
Bucharest, July 11, 2002. No. 500. -------