Law No. 84 of 18 March 2003 on the amendment of the Government Ordinance No. 119/1999 on public internal audit and financial control over ISSUING preventive published in PARLIAMENT OFFICIAL GAZETTE nr. 195 of 26 March 2003 Parliament adopts this law.
Article 1 the Government Ordinance. 119/1999 on public internal audit and preventive financial control, published in the Official Gazette of Romania, part I, no. 430 of 31 august 1999, approved with amendments and completions by law No. 301/2002, modified and completed as follows: 1. the title of the Ordinance shall read as follows: "the ORDINANCE relating to internal control and the preventive financial control" 2. Article 1 shall read as follows: "ARTICLE 1 the purpose of the Ordinance This Ordinance regulating the internal control and the preventive financial control and the public entities on the use of public funds and the management of public patrimony."
3. Article 2 shall read as follows: "ARTICLE 2 Definitions for the purposes of this Ordinance, the terms and expressions below are defined as follows: a) legally-any act with legal effect, from which results or could result an obligation on behalf of public funds or assets;
b) compliance-a feature of certain administrative acts or facts which have been produced in the framework of a public entity to comply with the policy on expressly undertaken in that field by the entity in question or by a higher authority thereof, according to the law;
(c) preventive financial control)-activity through which verify the legality and regularity of the transactions carried out on behalf of public funds or public assets, prior to their approval;
d) internal control-Assembly Forms control exercised at the level of the public entity, including internal audit, established in accordance with its objectives and legal regulations, to ensure the management of funds in economic, efficient and effective; It also includes organizational structures, methods and procedures;
e) controller delegate-public servant of the Ministry of public finance, which exercises powers of preventive financial control delegated, independently, in accordance with this Ordinance;
f) credit commitment-the maximum limit of expenses that may be incurred during the budget exercise, within the limits approved;
g credit-amount) budget approved by budget, representing the maximum limit up to which you can order and make payment during the budgetary year for commitments in the course of the budget year and/or from previous exercises for multiannual actions, i.e. can engage, order and make payment in the budget for other actions;
h) economy-minimizing the cost of resources allocated for the achievement of the expected results of the activity, with corresponding to maintaining the quality of these results;
I) efficacy-the fulfilment of the objectives set for each of the activities and the relationship between the effect of the outcome of that activity;
j) efficiency-maximizing the results of an activity in relation to resources used;
k) public funds allocated in the budget of amounts-State, local budget, State social insurance budget, budgets of special funds, Treasury budget, the budgets of the autonomous public institutions, public institutions, budgets financed wholly or partly from the State budget, State social insurance budget and budgets of special funds, where appropriate, the budgets of public institutions financed entirely from its own revenues, the budget funds arising from external credits contracted or guaranteed by the State and whose reimbursement interest and other costs, ensure budget from public funds, foreign funds, foreign non-reimbursable credits contracted or guaranteed by local public administration authorities, domestic loans contracted by local public administration authorities, as well as from the budgets of public institutions financed wholly or partly from the local budgets;
l) inspection-check carried out on the spot, in the aim of ensuring eventual deviations from constitutional legality and to take measures for the protection of public funds and public patrimony and for compensation for damage produced, if applicable;
m) public entity-public authority, public institution, company/national society, directing the company, State or an administrative-territorial unit is the majority shareholder, with legal personality, which uses public funds administered and//or heritage;
n) public institution-the Parliament, the Presidential Administration, ministries, other specialized bodies of the public administration, other public authorities, public institutions, and subordinated institutions, irrespective of the mode of financing;
a feature of a-) legality of operations to comply with all legal provisions which are applicable, in effect on the date;
p) operation-any action on account of the financial effect of public funds or public assets, irrespective of its nature;
q) feature an opportunity-to serve adequately, in the circumstances, implementation of data policies undertaken;
r) authorising officer-authorized person by law or by delegation, by law, to have available and approve operations;
s public-totality) heritage rights and obligations of the State, administrative-territorial units or their public entities, acquired or incurred on any basis. Rights and obligations of the State and administrative-territorial units ' refers both to goods in the public domain, and to those in the private sector of the State and administrative-territorial units;
t) the designated person of the exercise of financial control proper preventive person within the specialized compartments, called by the head of the public entity responsible for carrying out preventive financial control or a person who performs this task on a contract basis, in accordance with the law;
u) project operation-any document by which it seeks to carry out a transaction in the form ready for approval by the competent authority, in accordance with the law;
v) feature a regularly-to respect in all aspects of the ensemble of principles and rules on procedural and methodological foundations that are applicable to the category of the operations. "
4. in paragraph 1 of article 10, subparagraph d) shall read as follows: "(d) the authorisation of expenditure);"
5. in paragraph 1 of article 10, after the letter "e") are inserted in subparagraphs (e) ^ 2)-e ^ 4) with the following content: "e ^ 1) the creation of public revenues, in terms of authorization and establishment revenue securities;
e ^ 2) reduction or cancellation of securities, staggering collection;
e ^ 3) Constitution of the own resources of the European Union budget, representing the future of Romania's contribution to this body;
e ^ 4) recovery of sums advanced and which subsequently became wrongful; "
6. In paragraph 2 of article 10 shall read as follows: "(2) depending on the specifics of the public entity, its leader may decide to exercise financial control and other preventive projects of operations other than those referred in paragraph 1. (1)."
7. Article 12 shall read as follows: ' article 12 organization of preventive financial control (1) the Ministry of public finance is the coordination and regulation of preventive financial control for all public entities.
(2) preventive financial control is organized and exercised by the competent authorities, in a uniform manner, in accordance with the provisions of this Ordinance and the regulations issued pursuant thereto.
(3) preventive financial control is organized and exercised in the following forms: preventive financial control of their own), to all public entities and over all financial operations and their impact on the public funds and public patrimony;
b) preventive financial control delegated authorising officers, principal of the loans you the State budget, State social insurance budget, and the budget of any special fund, the National Fund and the implementing agencies of Community funds, as well as from other public entities with high risk, through the Ministry of finance Auditors of public officials.
(4) preventive financial control will integrate gradually into the scope of liability management process that should be completed by the date of accession of Romania to the European Union, as the managerial control will ensure the Elimination of the risks in the management of public funds. Achieving this level will be evaluated by the public internal audit of the Ministry of public finances. "
8. Article 13 shall read as follows: "ARTICLE 13 the Organization of preventive financial control (1) public Entities, through their leaders, are obliged to organize their own preventive financial control and the record of commitments within the compartment.
(2) drivers of public entities are obliged to establish projects of operations subject to preventive financial control, under art. 10, the supporting documents and their circuit, in compliance with legal provisions.
(3) the record of commitments are organized, it is you, is updated and reported in accordance with the methodology approved by order of the Minister of public finances.
(4) the Ministry of public finance organises its own preventive financial control and the budget for Treasury operations, operations concerning the public debt and other operations specific to the Ministry of public finance.
(5) the preventive financial control is exercised through the proper visa, individuals from within the specialized compartments, designated for that purpose by the leader of the public entity. The Act of appointment will also contain limits for the competence in exercising preventive financial control. Persons designated to carry out this activity are other than those subject to the visa operation initiates.
(6) the appointment, suspension, dismissal or change of personnel performing their own preventive financial control is done by the head of the public entity, with the agreement of the public entity, and in the case of public entities in which is he is the originator of the State budget of the State social insurance budget or budget of any special agreement with the Ministry of public finance. Designees with exercise preventive financial control activity must have its own professional competences required for this activity. They shall respect a specific code of professional standards, prepared by the Ministry of public finance, that will encompass and uniform conditions and criteria on which public entities must comply if the appointment, suspension, dismissal or change of personnel performing this activity.
(7) by decision of the internal public entity, its designees to conduct proper preventive financial control can get a raise for the complexity of work up to 25%, applied to the gross monthly salary.
(8) the assessment of the activity of the person performing your own preventive financial control is done by the head of the public entity, with the agreement of the public entity which has turned down the appointment, on an annual basis through the qualifiers, based on information contained in internal audit reports and in public reports of the Court of Auditors, where appropriate.
(9) the Ministry of public finance will elaborate guidelines concerning the general framework of competences and the exercise of preventive financial control. In addition, the Ministry of public finance will deliver specific guidelines concerning the organisation and exercise proper preventive financial control, drawn up by the authorising officers responsible for loan principal you budget, you have State social insurance budget, you have budget of any special fund, and the Fund's operations and national implementation agencies undertaking community funds.
(10) the Ministry of public finance will coordinate the training system of persons designated to carry out the preventive financial control. "
9. Paragraph 5 of article 14 shall read as follows: "(5) the persons entitled to exercise proper preventive financial control shall be responsible under the law in relation to their guilt, for legality, regularity and classification within the limits of the approved budget commitments in respect of transactions for which provided preventive financial control target."
10. Paragraph 2 of article 15 shall be repealed.
11. In article 16, paragraph 3, letter a) shall read as follows: ' a) types of projects of which operations are subject to the preventive financial control delegated; "
12. Paragraph 6 of article 16 shall read as follows: "(6) delegates Controllers operate at the headquarters of the public institutions to which they were appointed. Public institutions referred to in paragraph 1. (2) ensure the delegate/controllers/controller delegates work space and equipment required, and cooperation for its staff, especially staff designated to exercise proper preventive financial control, for the performance of duties in good conditions of preventive financial control delegated. "
13. Article 17 shall read as follows: "ARTICLE 17 preventive financial control Target delegate (1) transactions which, under art. 391. (3) and (4), subject to the preventive financial control delegated shall be subject to the approval of the authorising officer only accompanied by preventive financial control target delegate.
(2) preventive financial control Target delegate shall be granted or denied in writing on a standard form, and must bear the signature and seal of the delegated controller.
(3) the persons entitled to exercise preventive financial control delegated shall be responsible under the law in relation to their guilt, for legality, regularity and classification within the limits of the commitment appropriations and budgetary allocations approved in respect of transactions for which they have been granted the visa.
(4) before issuing a visa refusal, the delegate has an obligation to inform, in writing, of its intention in relation to the officer, stating the reasons therefor.
(5) If the officer presents the written arguments in favor of carrying out the operation for which it is intended the visa refusal, the delegate may consult, before the official visa refusal to register, neutral opinion on the case. For neutral opinion is constituted by an ad hoc Commission composed of three members of the body of Auditors, by decision of the delegates to the financial controller.
(6) Opinion is neutral and motivates to formulate in writing and has an advisory role, the final solution being the exclusive competence of the delegated controller, according to the principle of the exercise independently to preventive financial control delegated. "
14. paragraphs (3) and (4) of article 18 shall read as follows: "(3) the period referred to in paragraph 1. (2) is suspended from registering for the information referred to in article 1. 17 para. (4) pending the receipt of the reply of the authorising officer. Suspension period applies for the interval required for the formulation of the neutral opinion, but may not exceed three working days.
(4) in exceptional cases, the Inspector has the right to delegate to extend the period referred to in paragraph 1. (2) with a maximum of 5 working days, according to a report of justification which has the obligation to transmit immediately to the financial controller and Chief accounting officer. "
15. In article 21 (1) (a)) and (d)) shall read as follows: "preventive financial control) delegation on the draft operations of authorising officer, in accordance with the order of appointment and with methodological norms approved according to this Ordinance;.
d) formulating advisory opinions at the request of the authorising officer responsible which is called or at the request of the Minister of public finance, as well as from his own initiative, in terms of compliance, efficiency, effectiveness or economicitatii operations times draft normative acts. "
16. In article 21 (1), after the letter d) Insert the letter d ^ 1) with the following content: "d ^ 1) methodological guidance and monitoring of preventive financial control;"
17. In article 21, paragraph (6) shall read as follows: "(6) the evaluation shall be made annually delegate controller through ratings, based on the information contained in the annual reports on the work of Auditors reports, delegates of public internal audit of the Ministry of public finances and in the reports of the Court of Auditors. The annual ratings received by each controller delegate shall be kept for the duration of the exercise of the powers of the tool. Minister of public finance dismiss Inspector forthwith who recorded a mark of «insufficient» or, 3 times in a row, the qualifier «satisfactory». "
18. Paragraph 1 of article 23 shall read as follows: "ARTICLE 23 Body controllers delegates (1) Body delegates organize controllers are as a separate compartment in the structure of the Ministry of public finance, central and territorial level, and shall comprise all controllers delegates."
19. In article 23, paragraph 8, subparagraph (c)) shall read as follows: "(c) ensure the formulation of opinions) neutral, art.7. 17 para. (5);"
20. In article 23, paragraph 8, after the letter g) is inserted in point g ^ 1) with the following content: "g ^ 1) shall prepare national annual report concerning preventive supervision, and present it to the Government;"
21. Article 25 shall read as follows: "ARTICLE 25 Authorisation for operations for which you refuse your Visa financial control (1) in an operation for which the visa was refused by the preventive financial control may be carried out by the authorising officer responsible on his own responsibility, but if it is not thereby exceed the approved budget credit. The authorising officer responsible may decide that performing the operation only on the basis of an act of internal decision, issued in written form, by which it has, on its own responsibility, to carry out the operation. A copy of the decision shall be sent to internal audit public internal compartment of the public entity and, where appropriate, delegated controller.
(2) in all cases where, as a result of a refusal of preventive financial control target their own heads of legal persons have, under the conditions laid down in this Ordinance, carrying out the operation on their own responsibility, the person designated to carry out proper preventive financial control is required to notify in writing to the Court of Auditors, the Ministry of public finances and, where appropriate, the hierarchically superior public institution only in this situation the person being excluded from liability.
(3) for the operations which are subject to the preventive financial control and the delegate of the Ministry of public finance, visa refusal of proper preventive financial control draft makes its operation cannot be subjected to preventive supervision delegate. Under these circumstances, the officer will ask the controller for a delegate to the Advisory opinion. The officer will consider the views of the controller delegate, expressed in the Advisory opinion, and will decide on the conditions laid down in paragraph 1. (1) and (4) in all cases where, as a result of a refusal of a visa of preventive financial control delegated managers of legal persons have, under the conditions laid down in this Ordinance, carrying out the operation on their own responsibility, the obligation to inform the delegate in writing to the Court of Auditors and the Ministry of public finance.
(5) documents relating to projects subject to the preventive financial control operations, which have not been covered, there may be approved only with the assumption of liability of authorising officer.
(6) transactions made on oath of the authorising officer and shall be recorded in an account in balance out. "
22. Article 32 shall read as follows: ' article 32 Offences Constitute offences and sanctions the following facts, if they are not committed in such circumstances as to be considered, according to the criminal law, offences: a) fulfilment by the leader of the public entity has an obligation to organise preventive financial control and record keeping to their commitments under article 3. 13(2). (1);
(b) non-compliance with the obligation on the establishment) projects subject to preventive financial control operations, as well as the omission of recognising commitments, according to art. 13(2). (2) and (3);
c) for authorising approval of projects without visa operations financial control;
d) overdue; 18 paragraph 1. (2) to (4);
failure to comply with the provisions of article e). 21. (5);
f) issuance of a visa refusal without motivation, according to art. 24 para. (2);
failure to comply with the requirements of article g). 25 para. (2);
failure to observe the provisions of article 7 h). 25 para. (5);
I) failure. 25 para. (6)."
23. Article 33 shall read as follows: "ARTICLE 33 Sanctioning offences Offences referred to in articles. 32 lit. a), b) and d)) shall be imposed with a fine from 50,000,000 lei lei to 30,000,000, and irregularity referred c) with fine 10,000,000 20,000,000 Lions Lions. "
24. Article 34 shall read as follows: "ARTICLE 34 the finding of violations, the setting and the imposition of fines, and remedies, upgrading the level of fines (1) Finding contraventions and penalties are carried out by: a) people with powers of inspection of the Ministry of public finance, for the offences mentioned in article 1. 32;
b) controllers of the controllers, delegates for the offences mentioned in article 1. 32 lit. ) and (h)).
(2) the amount of the fines referred to in article 1. 33 is updated by decision of the Government in relation to the rate of inflation.
(3) the fines prescribed as penalties for committing the offences referred to in article 1. 32 can be applied both to individuals and legal entities as well.
(4) Against the minutes in respect of contraventions and sanctions, drawn up in accordance with the competences set out in paragraph 1. (1) a complaint may be made within 15 days from the date of its communication or Rumania. The complaint, accompanied by a copy of the minutes of the contravention, the organ in which the agent is discovered under the provisions of Ordinance No. 2/2001 on the legal regime of contraventions, approved with amendments and completions by law No. 180/2002, as amended. The complaint together with the dossier of the case shall be sent forthwith to the Court in whose constituency was committed that offence. "
25. Paragraph 2 of article 37 shall be repealed.
26. In the table of contents of the Ordinance the words budget commitments shall be replaced by the phrase the budgetary appropriations or commitment appropriations, as applicable.
Article 2 within 90 days from the date of entry into force of this law, the Ministry of public finance will develop guidelines covering the preventive financial control.
Article 3 the Government Ordinance. 119/1999 on public internal audit and preventive financial control, published in the Official Gazette of Romania, part I, no. 430 of 31 august 1999, approved with amendments and completions by law No. 301/2002, with amendments and additions made by this Bill, will be republished in the Official Gazette of Romania, part I, posing a new texts.
This law was adopted by the Senate at its meeting on 12 December 2002, with due regard for the provisions of article 7. 74 para. (2) of the Constitution of Romania.
SENATE PRESIDENT NICOLAE V this law was adopted by the Chamber of deputies at its meeting of 25 February 2003, in compliance with the provisions of art. 74 para. (2) of the Constitution of Romania.
PRESIDENT of the CHAMBER of DEPUTIES VALER DANNER Bucharest, March 18, 2003.