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Law No. 273 Of 29 June 2006 On Local Public Finances

Original Language Title: LEGE nr. 273 din 29 iunie 2006 privind finanţele publice locale

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LEGE no. 273 273 of 29 June 2006 (* updated *) on local public finances ((updated until 3 June 2016 *)
ISSUER PARLIAMENT




---------- The Romanian Parliament adopts this law + Chapter I General provisions + Article 1 Subject matter (1) The present law establishes the principles, the general framework and procedures regarding the formation, administration, employment and use of local public funds, as well as the responsibilities of local public administration authorities and institutions public involved in the field of local public finances (2) The provisions of this Law shall apply to the development, approval, execution and reporting: a) local budgets of communes, cities, municipalities, sectors of Bucharest, counties and city of Bucharest; b) budgets of public institutions fully or partially financed from local budgets, as the case may be; c) budgets of public institutions fully funded by their own income; d) the budget of the external and internal loans, for which the reimbursement, payment of interest, commissions, charges and other costs shall be ensured from the local budgets and arising from: external loans contracted by the state and under-borrowed local public administration authorities and/or economic agents and public services subordinated to them; loans contracted by local public administration authorities and guaranteed by the state; external and/or internal loans contracted or guaranteed by the local public administration authorities; e) the budget of non-reimbursable + Article 2 Definitions (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 act by which a competent public authority, according to the law, affects public funds to a certain destination, within the limits of approved budget appropriations; 3. legal commitment-the phase of the budget execution process, representing any legal act resulting from or could result in an obligation on public funds; 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; 4 4 ^ 1. arrears-outstanding payments of more than 90 days, calculated from the due date; ------------- Pct. 4 ^ 1 al para. ((1) of art. 2 2 has been introduced by section 1 1 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. 5. local public administration authorities-the local councils of communes, cities, municipalities, sectors of Bucharest, county councils and the General Council of Bucharest, as deliberative authorities, mayors, mayors of sectors and the general mayor of Bucharest, as executive authorities; 6. budget-the 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 system of financing of public institutions; 7. local budget-the document by which the incomes and expenses of the administrative-territorial units are provided and approved every year; 8. local budget on the entire county, respectively of the city of Bucharest-the totality of the local budgets of the communes, towns, municipalities and budget of the county, respectively of the sectors and of the city of Bucharest; 9. 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; 10. budget classification-grouping of budget revenues and expenditures in a compulsory order and according to uniform criteria; 11. economic classification-grouping of expenditure by nature and their economic effect; 12. 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; 13. accountant-generic name for the person and/or persons working in the financial-accounting department, who verify the supporting documents and draw up/draw up the payment instruments of the expenses incurred on account of the funds public; 14. financial-accounting department-organizational structure within the public institution in which the budget execution is organized (service, office, compartment); 15. consolidation-the operation to eliminate transfers of amounts between the budgets provided for in art. 1 1 para. (2), with a view to avoiding double their evidence; 16. the share broken down from some state budget revenues-the percentage set from some state budget revenues, which are allocated to local budgets; 17. credits for multiannual actions-the amounts allocated to programs, projects, sub-projects, objectives and the like, which take place over a period of more than one year and determine commitment credits and budget credits; 18. commitment credit-maximum limit of expenses that can be committed during the budget year, within the approved limits; 19. 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 commitments contracted during the budget year and/or from previous exercises for Multiannual actions, respectively, may engage, order and make payments from the budget for the other actions; 20. co-financing-financing of a programme, project, sub-project, objective and the like, partly through budgetary appropriations, partly through funding from attracted sources; 21. contribution-compulsory taking of part of the income of natural and legal persons, with or without the possibility of obtaining a consideration; 22. budget deficit-the share of budget expenditures exceeding budget revenues in a budget year; 22 22 ^ 1. the deficit of the operating section-the difference between the amount of payments made and the outstanding payments, on the one hand, and the revenue received, on the other hand, contained in the operating section, which may occur during the budget execution *); ------------ Item 22 ^ 1 of art. 2 2 has been introduced by section 1 1 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. 22 22 ^ 2. the deficit of the development section-the difference between the amount of payments made and the outstanding payments, on the one hand, and the income of the development section, on the other hand, that may arise during the budget execution *); ------------ Item 22 ^ 2 of art. 2 2 has been introduced by section 1 1 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. 23. opening of budget credits-approval communicated to the State Treasury by the principal authorising officer, within which the allocations of budget credits and house payments from local budgets can be made; 24. interest-the price of temporary use of borrowed capital; 25. donation-the contract by which a natural or legal person transmits free of charge to a public institution the right of ownership of funds or material goods, concluding for this purpose an authentic inscription; 26. budget balance-the equality between the scheduled budget revenues and the budgetary expenditure to be carried out in a budget year. If the scheduled revenue of the development section is lower than its planned budget expenditure, the budget balance may be ensured using the excess funding source of the previous years *); ------------ Item 26 of art. 2 2 has been amended by section 2 2 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This amendment shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. 27. financial balancing-the transfer of financial resources from some state budget revenues to the administrative-territorial units in order to ensure the necessary funds to provide public services, under the law; 28. budget surplus-the share of budget revenues exceeding budget expenditures in a budget year; 28 28 ^ 1. the surplus of the operating section-the difference between the income received, on the one hand, and the amount of payments made and the outstanding payments, on the other hand, contained in the operating section, which may occur during the budget execution *); ------------ Item 28 ^ 1 of art. 2 2 has been introduced by section 3 3 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. 28 28 ^ 2. the surplus of the development section-the difference between the income of the development section, on the one hand, and the amount of payments made and the outstanding payments, on the other hand, contained in the development section, which may occur during the execution budgetary *); ------------ Item 28 ^ 2 of art. 2 2 has been introduced by section 3 3 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. 29. budget execution-the activity of collecting budget revenues and carrying out the payment of expenses approved by the budget; 30. budget execution-the complex of operations that refers to the collection of revenues and the payment of budget expenditures; 31. budgetary exercise-the period equal to the budgetary year for which the budget is drawn up, approved, executed and the budget shall be reported; 32. local public funds-the amounts allocated from the budgets provided in art. 1 1 para. (2), as well as those managed outside the local budget; 33. risk fund-the fund constituted outside the local budget by the local public administration authorities from the commissions borne by the beneficiaries of the loans guaranteed by these authorities and other sources, intended to cover the risks financial liabilities arising from the guarantee of those loans 34. Abrogat. ------------ Item 34 of art. 2 2 has been repealed by section 6.6. 4 4 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This repeal shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. 35. budget reserve fund-the fund provided for at the expense part of local budgets; 36. local guarantee-the commitment assumed by an authority of the local public administration, as guarantor, to pay at maturity the unhonored obligations of the guaranteed, economic operators and public services subordinated to it, in the law; 37. tax-compulsory procurement, without immediate consideration, direct and non-refundable, in order to satisfy the needs of general interest; 38. insolvency-the inability of an administrative-territorial unit to pay its liquid and chargeable payment obligations, except those that are in contractual dispute; 39. local public institutions-generic name, including communes, cities, municipalities, sectors of Bucharest, counties, Bucharest municipality, public institutions and services subordinated to them, with legal personality, regardless of how to finance their activity; 40. reimbursable financing-obligations of local public institutions from financing committed through local public debt instruments, on contractual or guaranteed basis by local public administration authorities, according to provisions of this Law and of Government Emergency Ordinance no. 64/2007 on public debt, with subsequent amendments and completions. ------------- Item 40 of art. 2 2 has been amended by section 1 1 of art. I of EMERGENCY ORDINANCE no. 28 28 of 19 March 2008 , published in MONITORUL OFFICIAL no. 217 217 of 21 March 2008. 41. the liquidation of expenses-the phase of the budget execution process, in which the existence of commitments is verified, the reality of the amount due is determined or verified, the conditions of exigibility of the commitment are verified, based on the documents supporting evidence of such operations; 42. bonds-medium and long-term credit securities issued by an authority of the local public administration, the reimbursement of which is guaranteed by the own incomes of the administrative-territorial units; 43. the ordering of expenses-the phase of the budget execution process, in which it is confirmed that the deliveries of goods and services have been carried out or other claims have been verified and that the payment can be made; 44. payment of expenses-the phase of the budget execution process, representing the final act by which the public institution pays its obligations to third parties; 44 44 ^ 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; ------------ Item 44 ^ 1 of art. 2 2 has been amended by section 1 1 of art. I of LAW no. 13 13 of 7 March 2011 , published in MONITORUL OFFICIAL no. 179 179 of 14 March 2011, amending section 5 5 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. 45. budgetary process-consecutive stages of elaboration, approval, execution, control and reporting of the budget, ending with the approval of its annual execution account; 46 46. programme-action or 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 to assess the results to be obtained, within the approved funding limits; 47. local budget adjustment-the operation by which the budgets provided for in art. 1 1 para. (2), with the obligation to maintain budget balance; 48. register of local public debt-the document highlighting the situation of local public debt contracted directly, in chronological order, and which has two components: the subregister of local domestic public debt and the subregister of public debt local external; 49. register of local guarantees-the document highlighting the situation of local guarantees granted by the local public administration authorities, in chronological order, and which has two components: the subregister of local internal guarantees and sub-register of local external guarantees; 50. section of operation-the basic, mandatory part of the budgets provided in art. 1 1 para. (2), except for the budgets of non-reimbursable external funds and external and internal loan budgets, which includes the income necessary to finance current expenses for the realization of the powers established by law, as well as the The current The income and expenses of the operating section are provided in par. ((2) and (3) *); ------------ Item 50 of art. 2 2 has been amended by section 2 2 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This amendment shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. 51. development section-the complementary part of the budgets provided in art. 1 1 para. ((2), except for the budgets of non-reimbursable external funds, which includes the income and capital expenditures related to the implementation of development policies at national, regional, county, zonal or local level, as the case may be. The income and expenses of the development section are provided in par. ((4) and (5) *); ------------ Item 51 of art. 2 2 has been amended by section 2 2 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This amendment shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. 52. subdivisions of administrative-territorial units-sectors of Bucharest municipality or other subdivisions of municipalities, whose delimitation and organization are established by law; 53. amounts broken down from some revenue of the state budget-the amounts broken down for balancing local budgets and the amounts broken down by special destination, allocated for the financing of decentralized public services or new expenses public; 54. head of the financial-accounting department-the person in charge of the financial-accounting department and who is responsible for the activity of income collection and payment of expenses or, as the case may be, one of the persons who perform these tasks within a public institution that does not have in its structure a financial-accounting compartment or the person who performs these duties on the basis of a contract, under the law; 55. fee-the amount paid by a natural or legal person, as a rule, for services rendered to it by an economic operator, a public institution or a public service; 56. administrative-territorial units-communes, cities, municipalities and counties; 57. payment-how to extinguish the legal obligation by turning a sum of money, carried out by an economic agent, by a public institution, public service or financial institution; 58. budget revenues-the money resources that are due to the budgets provided in art. 1 1 para. ((2) lit. a)-c), as the case may be, on the basis of legal provisions, consisting of taxes, taxes, contributions, other payments, other income, shares broken down from some revenues of the state budget, as well as those provided in art. 5 5 para. ((1) lit. b)-d); 59 59. transfer of budgetary appropriations-the operation by which the budget credit is reduced from a subdivision of the budget classification which presents availabilities and shall be properly increased another subdivision to which the funds are insufficient, with compliance with the legal provisions to carry out those operations. (2) The revenues of the operating section, provided in par. ((1) pt. 50, are the following: a) own income, according to art. 5 5 para. ((1) lit. a), except for the income from the recovery of some goods, the amounts representing the depreciation of fixed assets and the amounts related to special deposits for the construction of ------------ Letter a) a par. ((2) of art. 2 2 has been amended by section 4.2 2 2 of art. I of LAW no. 13 13 of 7 March 2011 , published in MONITORUL OFFICIAL no. 179 179 of 14 March 2011, amending section 6 6 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. b) own income of local public institutions fully or partially financed by their own income; c) subsidies to finance current expenditure; d) amounts broken down from some state budget revenues to finance current expenditures; e) income from loans granted to local public institutions and services or activities financed entirely from their own income; f) payments from the operating section for the financing of the development section, which is reflected with negative value *). ------------ Alin. ((2) of art. 2 2 has been introduced by section 6 6 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (3) The expenses of the operating section, provided in par. ((1) pt. 50, are the following: a) personnel expenses; b) goods and services; c) interest; d) subsidies; e) current transfers between public administration units; f) other transfers for current expenses; g) social assistance; h) loan repayments; i) other expenses; j) loans for local public institutions and services or activities fully financed by own income *). ------------ Alin. ((3) of art. 2 2 has been introduced by section 6 6 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (4) The revenues of the development section, provided in par. ((1) pt. 51, are the following: a) payments from the operating section; b) amounts resulting from the sale of goods, amounts representing the depreciation of fixed assets and amounts related to special deposits for the construction of dwellings; ------------ Point b) of par. ((4) of art. 2 2 has been amended by section 4.2 3 3 of art. I of LAW no. 13 13 of 7 March 2011 , published in MONITORUL OFFICIAL no. 179 179 of 14 March 2011, amending section 6 6 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. c) grants for capital expenditure; d) amounts broken down from some state budget revenues to finance capital expenditures; e) amounts received from the European Union and/or other donors on account of payments made and pre-financing *). ------------ Alin. ((4) of art. 2 2 has been introduced by section 6 6 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (5) The expenses of the development section, provided in par. ((1) pt. 51, are the following: a) capital expenditure; b) projects with financing from non-reimbursable external funds; c) transfers for capital expenditure; d) other internal transfers for capital expenditure *). e) reimbursement of loans contracted for the implementation of projects with non-reimbursable external financing of post-accession, provided to be made of the amounts reimbursed ------------ Letter e) a par. ((5) of art. 2 2 was introduced by section 4.2. 4 4 of art. I of LAW no. 13 13 of 7 March 2011 , published in MONITORUL OFFICIAL no. 179 179 of 14 March 2011, amending section 6 6 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. ------------ Alin. ((5) of art. 2 2 has been introduced by section 6 6 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (6) In the case of external and internal loan budgets, the withdrawals authorized from the contracted repayable financing represent the source of financing their expenses *). ------------ Alin. ((6) of art. 2 2 has been introduced by section 6 6 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. ---------- + Article 3 Budgetary revenue and expenditure (1) The incomes and expenses of the budgets provided in art. 1 1 para. (2), cumulated at the level of the administrative-territorial unit/subdivision, make up the general budget of the administrative-territorial unit/subdivision which, after consolidation, by eliminating transfers of amounts between budgets, will reflect the size of the public financial effort, in that year, in the administrative-territorial unit/subdivision and steady state or imbalance *). ------------ Alin. ((1) of art. 3 3 has been amended by section 7 7 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This amendment shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (2) The approved budget appropriations shall be used for the financing of local public administration, programs, projects, activities, actions, objectives and the like, according to the purposes laid down in laws and other regulations, and shall be committed and used in strict correlation with the predicted degree of collection of budget revenues. + Article 4 Budgetary authorisation/multiannual commitments (1) By approving the budgets provided in art. 1 1 para. (2) the budgetary year, revenue and budgetary expenditure shall be authorised, as the case may be. (2) The approved amounts, at the expense part, through the budgets provided in art. 1 1 para. (2), in which they engage, order and make payments, they represent maximum limits, which cannot be exceeded. ((3) The commitment of expenditure from these budgets shall be made only within the limits of the approved budget appropriations. ((4) The commitment and use of budgetary appropriations for purposes other than those approved shall entail the responsibility of the guilty, under the law. (5) For multiannual actions shall be entered in the budget, distinctly, commitment appropriations and budget appropriations. (6) In order to carry out the multiannual actions, the authorising officers shall enter into legal commitments, within the limits of the commitment appropriations approved by the budget for the + Article 4 ^ 1 Measures to eliminate arrears (1) Within 30 calendar days from the approval of the budgets provided for in art. 1 1 para. (2), as well as from the approval of the budgetary corrections, the authorising officers have the obligation to notify the suppliers, the executors and the suppliers with whom they have concluded contracts the maximum value within which works can be carried out, and deliver goods, value calculated as the difference between budget credits and amounts related to outstanding payments. (2) The authorising officers have the obligation to draw up and update, as the case may be, together with the providers, the executors and suppliers, the execution/delivery schedules both physical and value, annexes to contracts, related to the budget year, depending on the maximum value calculated according to paragraph ((1). (3) It shall be prohibited to authorising officers receiving services, works and products above the maximum value calculated and notified according to par. ((1). ------------ Article 4 ^ 1 was introduced by item 1 of the art. I of LAW no. 98 98 of 12 April 2013 published in MONITORUL OFFICIAL no. 213 of 15 April 2013, supplementing the section 1 1 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. + Article 4 ^ 2 Verification of commitments in approved budgets Projects of legal commitments resulting from expenditure on public investments, initiated by administrative-territorial units/subdivisions and public institutions subordinated to them, regardless of the financing system, shall be transmitted the territorial units of the State Treasury for approval in terms of classification of the amounts in the remaining commitment and budgetary appropriations available. Administrative-territorial units/Subdivisions may enter into new legal commitments only for projects approved by the territorial units of the State Treasury. ------------ Article 4 ^ 2 was introduced by item 1 of the art. I of LAW no. 98 98 of 12 April 2013 published in MONITORUL OFFICIAL no. 213 of 15 April 2013, supplementing the section 1 1 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. + Article 5 Revenue and expenditure of local budgets (1) Local budget revenues shall be made up of: a) own income, consisting of: taxes, taxes, contributions, other payments, other income and allowances broken down by income tax; b) amounts broken down from some state budget revenues; c) subsidies received from the state budget and other budgets; d) donations and sponsorships; e) amounts received from the European Union and/or other donors on account of payments made and pre-financing *). ------------ Letter e) a par. ((1) of art. 5 5 was introduced by section 4.2. 8 8 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (2) The foundation of the own income of the local budgets is based on the finding, evaluation and inventory of the taxable matter and the tax base according to which the related taxes and fees are calculated, the evaluation of the services provided and the income derived therefrom, as well as other specific items, for the purposes of the correct assessment of revenue. Donations and sponsorships shall be included, by local budget adjustment, in the revenue and expenditure budget only after their collection. ------------ Alin. ((2) of art. 5 5 has been amended by section 9 9 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (3) Fundamentation, sizing and distribution of expenditures of local budgets by authorising officers, by destinations, respectively on actions, activities, programs, projects, objectives, shall be carried out in accordance with the tasks of the authorities local public administration, with the priorities set by them, with a view to their operation and in the interest of their respective local authorities. (4) The foundation and approval of the expenses of local budgets shall be carried out in strict correlation with the real possibilities of collecting the incomes of local budgets, estimated to be realized. + Article 6 Decentralisation of some activities The Government's passage into the administration and financing of local public administration authorities of public expenditures, as a result of the decentralization of some competences, as well as other new public expenditures, is made by law, only with the insurance the financial resources necessary to achieve them, based on the cost standards of the respective public services, and until their approval, on the basis of the amounts approved for the previous year, updated with the consumer price index, as follows: ------------ The introductory part of art. 6 6 has been amended by section 4.2 5 5 of art. I of LAW no. 13 13 of 7 March 2011 , published in MONITORUL OFFICIAL no. 179 179 of 14 March 2011, which supplements art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010, with point 9 9 ^ 1. a) in the first year, by the distinct inclusion in the annex to the state budget law of the amounts broken down by special destination, necessary to finance the public expenditure transferred or the new public expenditure, as well as the distribution criteria; b) in the following years, by covering the respective resources as a whole of the amounts broken down for balancing the local budgets allocated to the administrative-territorial units, except for those distinctly nominated by the annex to the state budget law. + Chapter II Principles, rules and responsibilities + Section 1 Budgetary principles and rules + Article 7 Universality principle (. 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. + Article 8 Principle of transparency and publicity The budgetary process is open and transparent, which is achieved by: a) publication in the local press, on the website of the public institution, or display at the headquarters of the respective local public administration authority of the local budget project and its annual execution account; b) public debate of the draft local budget, on the occasion of its approval; c) presentation of the annual budget execution account at the public meeting. + Article 9 Unit principle ((. Budget revenue and expenditure shall be entered in a single document in order to ensure the efficient use and monitoring of local public funds. (2) The retention and use of income in extra-budgetary regime shall be prohibited, as well as the establishment of local public funds outside the local budgets, if the law does not provide otherwise. + Article 10 Monetary unit principle All budgetary operations shall be expressed in national currency. + Article 11 Annuality principle (1) Budget revenues and expenditures are approved, under the law, for a period of one year, which corresponds 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. + Article 12 Principle of budgetary specialisation 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. + Article 13 Expenditure of a budget shall be fully covered by the revenue of that budget, including the surplus of previous years ------------ Article 13 has been amended by section 1. 10 10 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. + Article 14 Budgetary rules (1) It is forbidden to make payments directly from the income collected, except in cases where the law provides otherwise. (2) The budgetary expenditure shall be of precise and limited destination and shall be determined by the authorizations contained in special laws and annual budgetary laws. ((3) No expenditure may be entered in the budgets provided for in art. 1 1 para. ((2), nor can it be employed and carried out from these budgets, if there is no legal basis for that expenditure. (4) No expenditure from local public funds can be employed, ordered and paid if it is not approved, according to the law, and if it has no budgetary provisions and funding sources. (5) After the approval of the local budgets, normative acts with implications on them may be approved, but only with the stipulation of the sources of coverage of the reduction of incomes or of the increase of the budgetary expenditures related to the budget year for which they approved the respective local budgets. (6) When drawing up the budgets provided for in art. 1 1 para. ((2), the authorising officers and the deliberative authorities shall provide for separate budgetary appropriations for the settlement of the outstanding payments at the end of the year preceding the year for which the budget is drawn up *). ------------ Alin. ((6) of art. 14 14 has been introduced by section 11 11 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (7) If the degree of achievement of own revenues scheduled in the budgets provided for in art. 1 1 para. (2) in the last 2 years it is less than 97% per year, the authorising officers substantiate their own income for the current year at most at the level of the achievements of the previous year. The degree of achievement of own income is established according to the methodology approved by joint order of the Minister of Administration and Interior and the Minister of Public Finance, after prior consultation of the associative structures of local public administration authorities *). ------------ Alin. ((7) of art. 14 14 has been introduced by section 11 11 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (8) The authorising officers have the obligation as in the execution of the budgets provided in art. 1 1 para. (2) ensure the payment of the outstanding payments provided in par. ((6), 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 of the current year, except for those from the non-granting of the amounts due under the financing contracts of the projects carried out through national programmes ------------- Alin. ((8) of art. 14 14 has been amended by section 2 2 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. (9) By exception to the provisions of par. (8), new legal commitments for projects/programs financed from non-reimbursable external funds can be concluded. ------------- Alin. ((9) of art. 14 14 has been introduced by section 3 3 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. + Section 2 Other principles + Article 15 Principle of solidarity (1) The local budgetary policies may help the administrative-territorial units, as well as the individuals in extreme difficulty, by allocating amounts from the budgetary reserve fund constituted in the budget local. (2) From the budgetary reserve fund constituted in the local budget the local, county councils or the General Council of the Municipality of Bucharest, as the case may be, may approve the granting of aid to the administrative-territorial units in extreme situations difficulty, at the public request of the mayors of these administrative-territorial units or on their own initiative. + Article 16 Principle of financial local autonomy (1) The administrative-territorial units shall have the right to sufficient financial resources, which the local public administration authorities may use in the exercise of their duties, on the basis and within the limits provided by law. (2) The local public administration authorities have the competence to determine the levels of local taxes and fees under the law. ((3) The allocation of financial resources to balance local budgets should not affect the implementation of the budgetary policies of local public administration authorities in their field of competence. (4) The amounts broken down by special destination shall be used by the local public administration authorities in accordance with the legal provisions. + Article 17 Principle of proportionality The financial resources of the administrative-territorial units must be proportional to the responsibilities of the local public administration authorities established by law. + Article 18 Consultation principle Local public administration authorities, through their associative structures, must be consulted on the process of allocating financial resources from the state budget to local budgets. + Section 3 Powers and responsibilities in the budget process + Article 19 Approval and rectification of budgets (1) Local budgets and other budgets provided for in art. 1 1 para. (2) is hereby approved: a) local budgets, budgets of external and internal loans and budgets of non-reimbursable external funds, by local councils of communes, cities, municipalities, sectors, counties and General Council of Bucharest Municipality, after case; b) budgets of public institutions, by the councils provided in lett. a), depending on their subordination. (2) During the budgetary year, the deliberative authorities may approve the rectification of the budgets provided in par. ((1) lit. a) and b), within 30 days from the date of entry into force of the state budget rectification law, as well as following substantiated proposals of the principal authorising officers. The rectifications of local budgets will be applied to the same procedures as their initial approval, except for the deadlines in the budget calendar. + Article 20 The role, competences and responsibilities of local public administration authorities (1) Local public administration authorities shall have the following powers and responsibilities in relation to local public finances: a) elaboration and approval of local budgets, in conditions of budgetary balance, at the deadlines and according to the provisions established by this law; b) the establishment, finding, control, tracking and collection of local taxes and fees, as well as of any other income of the administrative-territorial units, through its own specialized compartments, under the law; c) tracking and reporting of the execution of local budgets, as well as their rectification, during the budget year, in conditions of budgetary balance; d) establishing and tracking the mode of provision of activities in the field of public services of local interest, including the option of passing or not of these services under the responsibility of specialized economic operators or public services of interest local, aiming to make them more efficient for the benefit of local communities; e) efficient administration of goods from public and private property of administrative-territorial units; f) direct contracting of internal and external loans, in the short, medium and long term, and the pursuit of payment at maturity of the payment obligations resulting from them; g) guarantee of domestic and foreign loans, in the short, medium and long term, and the pursuit of payment at maturity of the payment obligations resulting from the respective loans by the beneficiaries; h) the administration of local public funds during the budget execution, under conditions of efficiency; i) the establishment of options and priorities in the approval and performance of local public expenditure; j) elaboration, approval, modification and follow-up of development programs in perspective of administrative-territorial units as a basis for the management of annual local budgets; k) fulfillment and other duties, powers and responsibilities provided by the legal provisions. (2) The presidents of the county councils shall be subject to the provisions of this law, similar to the executive + Article 21 Categories of authorising officers (1) The authorising officers shall be of three categories: principal authorising officers, secondary authorising officers and tertiary officers. (2) The main authorising officers of local budgets are the mayors of the administrative-territorial units, the general mayor of Bucharest, the mayors of the sectors of Bucharest and the presidents of the county councils (3) The principal authorising officers may delegate this quality to the rightful substitutes or to other persons empowered for that purpose. By the act of delegation, the principal authorising officers will specify the limits and conditions of the delegation. (4) The leaders of public institutions with legal personality, who are allocated funds from the budgets provided in art. 1 1 para. (2), are secondary or tertiary authorising officers, as the case may be. + Article 22 The role of authorising officers (1) The principal authorising officers shall allocate the budgetary appropriations approved by the local budgets, for their own budget and for the budgets of the subordinate public institutions, whose leaders are secondary or tertiary authorising officers, after case, and approves the performance of expenses from own budgets, in compliance with legal provisions. ------------- Alin. ((1) of art. 22 22 has been amended by section 4 4 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. (2) The secondary authorising officers shall allocate the approved budget appropriations according to art. 19 19 para. ((1) lit. b), for its own budget and for the budgets of public institutions whose leaders are tertiary authorising officers, and approve the performance of expenses from their own budgets, in compliance with the legal provisions. (3) The tertiary authorising officers shall use the budgetary appropriations allocated to them only for the performance of the tasks of the units they lead, according to the provisions of the approved budgets and under the conditions established by the legal provisions. + Article 23 Responsibilities of authorising officers (1) The authorising officers have the obligation to hire and use the budget credits only within the limits of the approved provisions and destinations, for expenses strictly related to the activity of the respective public institutions and in compliance with the provisions Legal. (2) The authorising officers shall be responsible for: a) elaboration and substantiation of the draft own budget; b) the pursuit of the way of income; c) hiring, liquidating and ordering expenses within the limits of approved budget appropriations and budgetary revenues possibly receivable; d) the integrity of the property owned or in the administration of the institution that they run; e) the organization and keeping up to date of the accounting and the timely presentation of the financial statements on the situation of the assets under management and the budget execution; f) the organization of the monitoring system of the public procurement program and of the public investment program; g) organization of the records of programs, including their related indicators; h) organization and maintenance of the patrimony record, according to the legal provisions; i) other powers established by the legal provisions. + Article 24 Own preventive financial control, internal public audit and subsequent control (1) Own preventive financial control and internal public audit shall be exercised on all operations affecting local public funds and/or public and private assets and are exercised according to legal regulations in the field. (1 ^ 1) Local public institutions, including those provided for in art. 54 54 para. ((7), as well as those that do not have sufficient financial resources to ensure the full expenses of the operating section cooperate for the organization and exercise of activities for the purpose of attributions established by law local public administration authorities, especially in the areas related to control, audit, inspection activities, on principles of efficiency, effectiveness and economy, at the level of county structures with legal personality of associative structures of recognised local public administration authorities as being of public utility or through intercommunity development associations established according to the law. ------------ Alin. ((1 ^ 1) of art. 24 24 has been introduced by section 12 12 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (1 ^ 2) The activities referred to in par. ((1 ^ 1) shall be organised and exercised on the basis of the decisions of the local councils concerned to approve the cooperation agreements, which include: a) the signatory parties; b) the object of the cooperation agreement c) the rights and obligations of the parties in the organization and exercise of that activity, including financial d) the powers exercised; e) the duration and abolition of the cooperation agreement; f) other clauses; g) final provisions. ------------ Alin. ((1 ^ 2) of art. 24 24 has been introduced by section 12 12 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. ((1 ^ 3) By joint order of the Minister of Administration and Interior and the Minister of Public Finance, the framework model of the cooperation agreement is established. ------------ Alin. ((1 ^ 3) of art. 24 24 has been introduced by section 12 12 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (2) The employment, liquidation and ordering of expenses from local public funds shall be approved by the authorising officer, and their payment shall be made by the accounting officer, except for the provisions of art. 54 54 para. ((7). (3) The hiring and ordering of expenses shall be carried out only with the prior preventive financial control visa, according to the legal provisions. (4) The formation and use of local public funds and the execution account of local budgets are subject to the control of the Court of Accounts, according to the law + Chapter III Budgetary process + Section 1 Procedures for the development of budgets + Article 25 Development of budgets The draft budgets provided for in art. 1 1 para. (2) shall be drawn up by the principal authorising officers, having regard to: a) the forecasts of the main macroeconomic and social indicators for the budgetary year for which the draft budget is elaborated, as well as for the next 3 years, elaborated by the competent bodies; b) fiscal-budgetary framework with budgetary forecasts and fiscal-budgetary policy, as well as medium-term spending framework *); ------------ Letter b) of art. 25 25 has been amended by section 4.2 13 13 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This amendment shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. c) the provisions of the agreements of internal or external loans concluded, of the memoranda of financing or of other international agreements, signed and/or ratified; d) sectoral and local policies and strategies, as well as priorities set out in the formulation of budget proposals; e) the detailed expenditure proposals of the subordinate 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) economic and social development programs in perspective of the administrative-territorial unit, in accordance with the development policies at national, regional, county, local or local level. + Article 26 Content and structure of budgets (1) The revenue and expenditure shall be grouped into the budget on the basis of the budgetary classification approved by the Ministry of ((2) The revenues are structured by chapters and subchapters, and the expenses on parts, chapters, subchapters, titles, articles, as well as paragraphs and paragraphs, as the case may be. (2 ^ 1) Structured budgets according to par. (2) is also approved on the sections provided in art. 2 2 para. ((1) pt. 50 50 and 51 *). ------------ Alin. (2 ^ 1) of art. 26 26 has been introduced by section 14 14 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (. The expenditure provided for in chapters and articles shall be of precise and limited destination. (4) The number of personnel, permanently and temporarily, as well as the fund of basic salaries shall be approved distinctly, by annex to the budget of each public institution The number of employees approved to each public institution cannot be exceeded. ((5) The capital expenditure shall be included in each budget chapter, in accordance with the commitment appropriations and the duration of the investment. (6) The programs are approved as annexes to the budgets provided in art. 1 1 para. ((2). ((7) Abrogat. ------------ Alin. ((7) of art. 26 26 has been repealed by section 6.6. 15 15 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This repeal shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. ((8) Abrogat. ------------ Alin. ((8) of art. 26 26 has been repealed by section 6.6. 15 15 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This repeal shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. ((9) Abrogat. ------------ Alin. ((9) of art. 26 26 has been repealed by section 6.6. 15 15 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This repeal shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (10) The incomes of local budgets are set out in Annex no. 1 1, and their expenses in Annex no. 2 to the present law. + Article 27 Powers in determining local taxes and fees Local taxes and fees are approved by the local, county councils and the General Council of Bucharest, as the case may be, within the limits and under the law. + Article 28 The regime of the amounts resulting from the recovery of fixed assets and some material goods, as well as the amounts collected from the concession or rental of some goods or from the valorization of confiscated goods ((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, fully funded from local budgets, constitute income of local budgets and spill over to them. (2) The amounts collected according to par. (1) by the other public institutions shall constitute income of their budgets. (3) The amounts collected from the concession or from the rental of goods belonging to the public or private domain of the administrative-territorial units constitute income of the local budgets. (4) The amounts collected from the valorization of confiscated assets are made to the local budget, depending on the subordination of the institutions that ordered their confiscation, under the law. + Article 29 The amounts resulting from the sale, under the law, of goods belonging to the private domain of the administrative-territorial units are fully incomes of the local budgets and are included in the development section, by budget adjustment Local, only after their collection. ------------ Article 29 has been amended by section 6.6. 16 16 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. + Article 30 Special charges for the operation of local public services (1) For the functioning of local public services, created in the interest of natural and legal persons, local, county councils and the General Council of Bucharest Municipality, as the case may be, approve special taxes. (2) The amount of the special charges shall be fixed annually and the proceeds thereof shall be used in full to cover expenditure incurred for the establishment of public services of local interest and for the financing of expenditure current maintenance and operation of these services. (3) The regulation approved by the deliberative authorities will establish the fields of activity and the conditions under which special taxes may be established, the organization and functioning of public services of local interest, for which they are proposed those fees. (4) The decisions taken by the deliberative authorities, in connection with the collection of special fees from paying individuals and legal entities, will be displayed at their headquarters and published on the website or in the press. (5) Against these judgments interested persons may appeal within 15 days of their display or publication. After the expiry of that period, the deliberative authority which has adopted the judgment shall meet and discuss the appeals received. (6) Special fees shall be made to the local budget and shall be collected only from natural and legal persons who benefit from the local public services for which those fees have been established. ------------ Alin. ((6) of art. 30 30 has been amended by section 7 7 of art. I of LAW no. 13 13 of 7 March 2011 , published in MONITORUL OFFICIAL no. 179 179 of 14 March 2011, which supplements art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010, with point 16 16 ^ 1. ((7) Abrogat. ------------ Alin. ((7) of art. 30 30 has been repealed by section 6.6. 17 17 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This repeal shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. + Article 31 Activities of an economic nature (1) Public services of local interest that carry out activities of an economic nature have the obligation to calculate, record and recover the physical and moral wear of the fixed assets related to these activities by tariff or price, according to the law. ((2) The amounts representing the depreciation calculated for these fixed assets shall constitute full revenue of the local budgets, which shall be included in the development section, shall be used exclusively for the making of investments in that field and shall be distinctly highlights in the investment program, as a source of their financing, with the exceptions provided for in the loan or guarantee agreements concluded with the international financial institutions. ------------ Alin. ((2) of art. 31 31 has been amended by section 8 8 of art. I of LAW no. 13 13 of 7 March 2011 , published in MONITORUL OFFICIAL no. 179 179 of 14 March 2011, which supplements art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010, with point 17 17 ^ 1. (3) The economic activities for which the depreciation of fixed assets is calculated shall be determined by Government decision. + Article 32 Allowances broken down by income tax (1) Of the income tax collected at the state budget at the level of each administrative-territorial unit in the previous month, except for the pension income tax, shall be allocated monthly, no later than on the 8th of the current month, a quota of: ------------- Introductory sentence of para. ((1) of art. 32 32 has been amended by section 4.2 5 5 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. a) 41.75% to the local budgets of the communes, cities and municipalities on whose territory the income tax payers operate; b) 11.25% to the local budget of the county; c) 18.5% in a distinct account, open on account of the general direction of county public finances at the treasury of the county seat, for balancing the local budgets of communes, cities and municipalities, as well as the budget Local county. ------------ Alin. ((1) of art. 32 32 has been amended by section 1 1 of art. I of EMERGENCY ORDINANCE no. 102 102 of 25 November 2011 , published in MONITORUL OFFICIAL no. 854 854 of 2 December 2011. (2) In execution, the share of 18.5% is allocated by the general directorates of the county public finances, within the period provided in par. (1), in order to balance the local budgets of communes, cities and municipalities, as well as the local budget of the county, in proportion to the amounts allocated and approved for this purpose in the respective budgets, according to the provisions of art. 33 33 para. ((3)-(5). ------------ Alin. ((2) of art. 32 32 has been amended by section 1 1 of art. I of EMERGENCY ORDINANCE no. 102 102 of 25 November 2011 , published in MONITORUL OFFICIAL no. 854 854 of 2 December 2011. (3) For the city of Bucharest the share of 71.5% of the income tax, except for the tax on pension income, shall be distributed, within the period provided in par. ((1), as follows: a) 20% to the local budgets of the sectors of Bucharest; b) 44.5% to the local budget of Bucharest; c) 7% in a separate account, open to the General Directorate of Public Finance of Bucharest Municipality to the Treasury of Bucharest Municipality, to balance the local budgets of the sectors, as well as the local budget of the municipality Bucharest. ------------ Alin. ((3) of art. 32 32 has been amended by section 1 1 of art. I of EMERGENCY ORDINANCE no. 102 102 of 25 November 2011 , published in MONITORUL OFFICIAL no. 854 854 of 2 December 2011. (4) In execution, the 7% rate is allocated by the General Directorate of Public Finance of Bucharest, within the deadline provided in par. (1), in order to balance the local budgets of the sectors, as well as the local budget of the city of Bucharest, proportional to the amounts allocated and approved in the respective budgets, according to the provisions of 33 33 para. ((6). ------------ Alin. ((4) of art. 32 32 has been amended by section 1 1 of art. I of EMERGENCY ORDINANCE no. 102 102 of 25 November 2011 , published in MONITORUL OFFICIAL no. 854 854 of 2 December 2011. (5) In particular situations, by the state budget law, the rates broken down from income tax can be increased. (6) The operations of transfer to the local budgets of the income tax rates shall be carried out by the Ministry of Public Finance, by the general directions of the county public finances, respectively of the General Directorate of Public Finance Bucharest Municipality. ((7) Any subject person of a tax legal relationship, including the economic operator, the public institution and the local public institution, which has an entity, with or without legal personality, at an address other than the registered office of the subject respectively, with a minimum of 5 persons who make income from salaries, it has the obligation to request the tax registration of the respective entity, as payers of salaries and incomes assimilated to salaries, to the fiscal body subordinated to the Agency National Tax Administration in whose territorial area is the address where the effectively carries out the activity of that The request is made within 30 days from the date of establishment, for the newly established entities. The fiscal body has the obligation, within 5 days from the fiscal registration, to transmit a copy of the tax registration certificate to the mayor of the administrative-territorial unit/sector of the city of Bucharest in whose radius the territory actually operates that entity. Payers of salaries and income assimilated to salaries have the obligation to organize and conduct the accounting so that it reflects the income tax of each month, calculated, retained and transferred, on each entity entering under the scope of this paragraph). ------------- Alin. ((7) of art. 32 32 has been amended by section 2 2 of art. I of EMERGENCY ORDINANCE no. 28 28 of 19 March 2008 , published in MONITORUL OFFICIAL no. 217 217 of 21 March 2008. (8) The mayor, through the specialized compartments, can check the correct tax registration of taxpayers at the territorial fiscal body of both the main social headquarters and the secondary office. (9) The mayor has the obligation to notify any irregularities found to the territorial fiscal body of the Ministry of Public Finance. + Article 33 Allocation of allowances and amounts broken down from some state budget revenues (1) For the financing of public expenditure provided in art. 6, as well as for balancing the local budgets of the administrative-territorial units, the state budget law approves amounts broken down from some state budget revenues, with special destination and, respectively, for balancing local budgets. (2) The amounts broken down from some state budget revenues for balancing local budgets will be distributed by county, according to the following criteria: a) financial capacity determined on the basis of income tax collected per inhabitant, 70%, according to the following calculation formula: Ivm.tj Nr.loc.j -------- -------- x --------- Ivm.j Nr.loc.tj Sr. j = ------------------------------- x Sr. tj, n Ivm.tj Nr.loc.j Σ Σ [------- x ---------] j= 1 Ivm.j Nr.loc.tj where: Sr. j-broken down amounts allocated to the county; Sr. tj-amounts broken down by distribution by total counties; Ivm.j-the average income tax per inhabitant collected per county in the year before the calculation year; Ivm.tj-the average income tax per inhabitant collected on total counties in the year before the calculation year; No. loc.j-number of inhabitants of the county; No. loc.tj-the sum of the inhabitants of counties b) the area of the county at 30%. The amounts broken down by special destination shall be distributed according to the law (3) Of the amounts broken down from some revenues of the state budget for the balancing of local budgets, approved annually by the state budget law, and of the 18.5% share provided in art. 32 32 para. (1), a quota of 27% is allocated to the county's own budget, and the difference is distributed for the local budgets of communes, cities and municipalities, as follows: a) 80% of the amount is distributed in two stages, by decision of the director of the general directorate of county public finances, according to the following criteria: population, area of the intravilan of the administrative-territorial unit and the capacity financial of the administrative-territorial unit; b) 20% of the amount is distributed, by decision of the county council, for the payment of arrears from the non-payment of operating expenses and/or capital, in the chronological order of the age of arrears, for the support of local development and to support infrastructure projects that require local co-financing. The decision of the county council is communicated to the director of the general directorate of county public finances, to the prefect's institution ------------ Point b) of par. ((3) of art. 33 33 has been amended by section 4.2 6 6 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. ------------ Alin. ((3) of art. 33 33 has been amended by section 2 2 of art. I of EMERGENCY ORDINANCE no. 102 102 of 25 November 2011 , published in MONITORUL OFFICIAL no. 854 854 of 2 December 2011. (4) For the distribution of the amounts broken down from some revenues of the state budget for the balancing of local budgets, according to the provisions of par. ((3) lit. a), the general directions of the county public finances do so: a) calculate the indicators "average income tax per inhabitant/per administrative-territorial unit" and, respectively, "average income tax per inhabitant/per county assembly", according to the following formulas: Ivm.l = Iv.l/No. Place Ivm.j = Iv.j/Nr. place j, where: Ivm.l-the average income tax per inhabitant, collected on the administrative-territorial unit in the year before the year for which the distribution is made; Iv.l-income tax collected on the administrative-territorial unit in the year before the year for which the distribution is made; No. place-the number of inhabitants of the administrative-territorial unit; Ivm.j-the average income tax per inhabitant, collected on the county assembly in the year before the year for which the distribution is made; Iv.j-income tax collected on the county assembly in the year before the year for which the distribution is made, obtained by summing up the income tax collected on each administrative-territorial unit of the county; No. place j-number of inhabitants of the county *); ------------ Letter a) a par. ((4) of art. 33 33 has been amended by section 4.2 4 4 of art. I of EMERGENCY ORDINANCE no. 28 28 of 19 March 2008 , published in MONITORUL OFFICIAL no. 217 217 of 21 March 2008. a ^ 1) in case the income tax data are not available at the end of the year before the year for which the distribution is made, the income tax on the administrative-territorial units of the county, used in the calculations referred to in letter a), shall be determined by the following formula Σ Σ [Iv (l) + ... + Iv (n)] Iv.l = ---------------------- x 12, n where: Iv.l-income tax collected on an administrative-territorial unit component of the county; Iv (n)-income tax collected in the months preceding the month of calculation on the administrative-territorial unit of the county; n-the number of months preceding the month in which the distribution is made. The income tax on the total county is obtained by summing up the income tax on the administrative-territorial units of the county, established according to the formula provided in this letter. ------------ Letter a ^ 1) a par. ((4) of art. 33 33 was introduced by section 4.2. 5 5 of art. I of EMERGENCY ORDINANCE no. 28 28 of 19 March 2008 , published in MONITORUL OFFICIAL no. 217 217 of 21 March 2008. b) the data used, the calculation and the distribution carried out according to par. (3)-(9) are transmitted in electronic format to the Ministry of Interior and Administrative Reform, within 5 calendar days of the distribution approved by decision of the director of the general directorate of county public finances, respectively Bucharest, as well as by decisions of the county councils, respectively of the General Council of Bucharest Municipality. ------------ Point b) of par. ((4) of art. 33 33 has been amended by section 4.2 4 4 of art. I of EMERGENCY ORDINANCE no. 28 28 of 19 March 2008 , published in MONITORUL OFFICIAL no. 217 217 of 21 March 2008. c) in the first stage the amounts calculated according to the provisions of par. ((3) lit. a) only to the administrative-territorial units whose average income tax per inhabitant, collected on the administrative-territorial unit in the year before the calculation year, is lower than the average income tax per inhabitant, collected for the whole the county in the year before the calculation year, based on the following criteria -the share of the population of administrative-territorial units participating in this stage in their total population, 75%; -the share of the area of the intravilan of the administrative-territorial units participating in this stage in the total area of their intravilan, 25%; d) the amounts allocated in the first stage of administrative-territorial units are limited, so that the average resulting per inhabitant, calculated according to the formula below, is less than or equal to the average income tax per inhabitant, collected on County assembly in the year before the calculation year Mloc.el = [Iv.l + Sr. el] /Nr.loc l, where: Mloc.el-the average resulting per inhabitant at the level of the administrative-territorial unit, following the distribution in the first stage; Iv.l-income tax collected on the administrative-territorial unit in the year before the calculation year; Sr. el-amounts distributed by administrative-territorial units in the first stage; No. loc.l-number of inhabitants of the administrative-territorial unit. The amounts remaining undistributed in the first stage shall be carried over to the second stage; e) the amounts left undistributed in the first stage are distributed to all administrative-territorial units in the county, depending on their financial capacity, determined on the basis of income tax collected per inhabitant in the year before calculation, using the following formula: Ivm.j Nr.loc.l -------- -------- x --------- Ivm.l Nr.loc.j Sr. e2 = ------------------------------- x Sr. j.e2, n Ivm.j Nr.loc.l Σ Σ [------- x ---------] l= 1 Ivm.l Nr.loc.j where: Sr. e2-amounts allocated to the administrative-territorial unit in the second stage; Sr. j.e2-amounts to be distributed to all administrative-territorial units in the county in the second stage; Ivm.l-the average income tax per inhabitant, collected on the administrative-territorial unit in the year before the calculation year; Ivm.j-the average income tax per inhabitant, collected on the county assembly in the year before the calculation year; No. loc.l-number of inhabitants of the administrative-territorial unit; No. loc.j-number of inhabitants of the county; f) the amounts established on each administrative-territorial unit in part following the implementation of the two balancing stages, as well as the county and the city of Bucharest will be reduced by the degree of non-collection, by multiplying by the subunit coefficient, calculated as a ratio between the amount of local taxes and fees, rents and royalties collected in the previous financial year ended and the amount of local taxes and fees, rents and royalties receivable in the previous financial year ended. The calculation of the degree of non-collection shall not take into account the tax receivables at issue; g) amounts retained according to lit. f) will be distributed according to par. ((3) lit. b); h) distribution of amounts according to lit. a)-f) is made by the director of the general directorate of the county public finances or of the General Directorate of Public Finance of the Municipality of Bucharest, as the case may be, by decision county; i) the directors of the general directorates of the county public finances and the General Directorate of Public Finance of Bucharest, as well as the prefects have the obligation to publish the decision provided in h) on the website of their institutions. (5) For distribution of amounts according to the criteria provided in par. ((3) lit. b), as well as those provided in par. ((4) lit. f), the county council has the obligation that, within 5 days from the publication of the state budget law in the Official Gazette of Romania, Part I, to request in writing to all administrative-territorial units within the county the submission of applications for the granting of amounts for the payment of arrears, as well as for the support of local development programs and for the support of infrastructure projects that require local co-financing. ------------ Alin. ((5) of art. 33 33 has been amended by section 7 7 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. (6) For the city of Bucharest, of the 7% quota provided for in art. 32 32 para. (4) a 25% quota is allocated for the local budget of Bucharest, and the difference is distributed for the local budgets of the sectors of Bucharest, as follows: a) 85% of the amount is distributed by decision of the Director of the General Directorate of Public Finance of the Municipality of Bucharest, using accordingly the provisions, procedure and criteria of distribution provided in par. ((4) lit. a)-f); b) 15% of the amount, as well as the amounts withheld by the corresponding application of the provisions ((4) lit. f) is distributed by decision of the General Council of the Municipality of Bucharest, in compliance with the procedure provided in par. ((5), for the payment of arrears from the non-payment of operating expenses and/or capital, in the chronological order of the age of arrears, for the support of local development programs and for the support of infrastructure projects that require local co-financing. The decision of the General Council of Bucharest Municipality is communicated to the Director of the General Directorate of Public Finance of Bucharest, the Prefect's Institution of Bucharest Municipality and the local councils of the Bucharest ------------ Point b) of par. ((6) of art. 33 33 has been amended by section 4.2 8 8 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. ------------ Alin. ((6) of art. 33 33 has been amended by section 2 2 of art. I of EMERGENCY ORDINANCE no. 102 102 of 25 November 2011 , published in MONITORUL OFFICIAL no. 854 854 of 2 December 2011. (7) Failure to comply with par. (3)-(6) draws the absolute nullity of the decisions of the directors of the general directorates of public finances and of the decisions adopted by the county councils, respectively of the decisions of the General Council of Bucharest, for the distribution of and the quotas broken down from some state budget revenues for balancing local budgets, and a new decision will be issued, namely a new decision, within 5 working days from the date of their cancellation. Nullity is found by the administrative court, the complaint of the prefect or any other interested person. ((7 ^ 1) Abrogat. ------------ Alin. (7 ^ 1) of art. 33 33 has been repealed by section 6.6. 19 19 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This repeal shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. ((7 ^ 2) Abrogat. ------------ Alin. (7 ^ 2) of art. 33 33 has been repealed by section 6.6. 19 19 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This repeal shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. ((8) Abrogat. ------------ Alin. ((8) of art. 33 33 has been repealed by section 6.6. 19 19 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This repeal shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (9) The number of inhabitants of the administrative-territorial units used in the calculations provided for in this article is the one communicated by the county statistical directorates, respectively by the Regional Directorate of Statistics of Bucharest, after case, on July 1 of the year prior to the distribution year. The area of the intravilan of the administrative-territorial units used in the calculations provided for in this article is the one communicated by the office of cadastre and real estate advertising at the level of the county or, as the case may be, of the on 1 July of the year prior to the allocation year. ------------ Alin. ((9) of art. 33 33 has been amended by section 8 8 of art. I of EMERGENCY ORDINANCE no. 28 28 of 19 March 2008 , published in MONITORUL OFFICIAL no. 217 217 of 21 March 2008. + Article 34 Consolidable transfers for local budgets (1) Transfers from the state budget to local budgets shall be granted for investments financed from external loans to which the Government contributes, according to the law, and is approved annually, in a global position, by the state budget law. (2) From the state budget, from amounts broken down from some revenues of the state budget, as well as through the budgets of some main authorising officers of it or from other budgets can be allocated, on the basis of financing contract, financial resources to local budgets for the full or partial financing of development or social projects of national, county or local interest. The establishment of the projects and the beneficiary administrative-territorial units/subdivisions is based on the criteria proposed by each main authorising officer of the state budget and approved by Government decision. The financing contract shall include, on a compulsory basis, provisions relating to at least the following elements: a) the subject b) total value of the project; c) contract duration; d) the contribution from the state budget, respectively from the budgets provided in art. 1 1 para. (2), to implement the project; e) multiannual stagnation of implementation and allocations from the state budget, as well as from the budgets provided in art. 1 1 para. ((2), as appropriate, for budgetary years, until the completion of the project, including the commissioning of the objectives, as the case may be, within 3 years from the signing of the contract; f) eligible expenses related to the contribution from the state budget; g) clauses to modify or terminate the financing contract; h) clauses on liability in solidarity, as a result of damage caused by non-compliance with contractual clauses, for reasons attributable to the parties *). ------------ Alin. ((2) of art. 34 34 has been amended by section 20 20 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This amendment shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. ((3) The amounts related to the full or partial financing of some development projects, provided in par. (2), shall be assigned to administrative-territorial units/subdivisions by decision of the Government or order of the Minister, as the case may be, and shall be communicated to them, within 15 days from the entry into force of the state budget law. ------------ Alin. ((3) of art. 34 34 has been introduced by section 21 21 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. + Article 35 Cooperation, association cooperation, twinning, accession (1) The deliberative authorities may approve the collaboration or association for the realization of local public works and services. The collaboration or association is carried out on the basis of association contracts, in which the sources of financing are also provided for representing the contribution of each local public administration authority involved. The contracts of association shall be concluded by the principal authorising officers, under the terms of the mandates approved by each local council involved in collaboration or association. (2) The deliberative authorities may decide on the participation by capital or with goods, on behalf of and in the interest of the local authorities which they represent, in the formation of companies or in the establishment of services of public interest local or county, as appropriate, under the law. The deliberative authorities may decide on the purchase, on behalf and in the interest of the local authorities which they represent, of shares in the companies in whose formation they participated with capital contribution or in kind and may increase or decrease their share capital, under the law. (3) The deliberative authorities may decide on the participation with capital or with goods, on behalf of and in the interest of the local authorities which they represent, in the establishment of associations of community development, within the limits and under the law, for the joint implementation of development projects of regional or regional interest and the joint provision of public services. (4) The community development associations shall be financed by contributions from the local budgets of the administrative-territorial units, from other sources attracted on the basis of projects, loans or public-private partnerships, under the law. (5) The Government carries out national development programs in order to stimulate the association of administrative-territorial units and increase their administrative capacity, financed annually from the state budget, through the budget of the Ministry Administration and the Interior. (6) Financial obligations resulting from cooperation agreements, twinning or accession of administrative-territorial units to domestic associations organized at national level or to international organizations with legal personality, determined by the deliberative authorities, under the law, shall be borne from their local budgets. + Article 35 ^ 1 (1) The local public administration authorities in Romania may approve the financing of projects proposed by the local public administration authorities of the Republic of Moldova, based on the twinning/cooperation agreements concluded under the law for: a) investment objectives of the administrative-territorial units of the Republic of Moldova; b) common cultural, sports, youth and educational programs; c) traineeships; d) other actions that contribute to the development of friendly relations. (2) The financing procedures provided in par. ((1) shall be established by joint order of the Minister of Regional Development and Public Administration and the Minister of Public Finance. ------------ Article 35 ^ 1 was introduced by art. 20 of EMERGENCY ORDINANCE no. 18 18 of 16 April 2014 , published in MONITORUL OFFICIAL no. 305 305 of 24 April 2014. + Article 36 Budgetary reserve fund (1) The local budgets shall include the budgetary reserve fund at the disposal of the local, county and General Council of Bucharest, as well as of the sectors of Bucharest, as the case may be, in the share of up to 5% of the total Expenses. It shall be used on the proposal of the principal authorising officers, on the basis of decisions of those councils, for the financing of urgent or unforeseen expenditure incurred during the budget year, to remove the effects of natural calamities, as well as for the granting of aid to other administrative-territorial units in situations of extreme difficulty, at the public request of the mayors of these units or on their own initiative. (2) The budgetary reserve fund referred to in par. (1) may be increased during the year, with the approval of the local, county council and the General Council of the Municipality of Bucharest, as well as of the councils of the sectors of Bucharest, as the case may be, from the availability of budget credits are still needed until the end. + Section 2 Budget calendar + Article 37 Frame-writing. Limits of amounts broken down from some state budget revenues and consolidable transfers (1) The Ministry of Public Finance shall transmit to the general directorates of public finances, to the county councils and to the General Council of the Municipality of Bucharest, by June 1 of each year, a framework letter specifying the context macroeconomic on the basis of which the projected budget projects will be drawn up, the methodologies for their elaboration, the limits of the amounts broken down from some revenues of the state budget and the consolidable transfers, provided in art. 34 34 para. (1), on the whole of the county and the city of Bucharest, as the case may be, in order to elaborate by the authorising officers of the budget projects provided in 1 1 para. ((2). (2) The main authorising officers of the state budget or other budgets, in the budgets of which transfers to the local budgets are provided, shall transmit to the local public administration authorities the related amounts, within 10 days from the receipt expenditure limits approved by the Government, in order to include them in draft budgets. (3) The distribution on administrative-territorial units of the limits of the amounts broken down from some revenues of the state budget for the balancing of local budgets is carried out under the provisions of art. 33, using indicators established at the end of the year before the calculation year ------------ Alin. ((3) of art. 37 37 has been amended by section 9 9 of art. I of EMERGENCY ORDINANCE no. 28 28 of 19 March 2008 , published in MONITORUL OFFICIAL no. 217 217 of 21 March 2008. + Article 38 Budgetary proposals of the principal authorising officers The principal authorising officers, on the basis of the limits of the amounts received according to 37, develop and submit to the general directorates of public finances, by July 1 of each year, the projects of the balanced local budgets and the annexes to them for the next budget year, as well as the estimates for the next 3 years, following that they transmit the projects of local budgets to the entire county and city of Bucharest to the Ministry of Public Finance, until July 15 of each year. + Article 39 Approval and centralization of local budgets (1) Within 5 days from the publication in the Official Gazette of Romania, Part I, of the state budget law, the Ministry of Public Finance shall transmit to the general directorates of public finances the amounts broken down from some revenues of the state budget and consolidable transfers, approved by the state budget law. (2) The general departments of the county public finances, namely the General Directorate of Public Finance of Bucharest Municipality, as well as the county councils and the General Council of Bucharest, under the law, distribute on administrative-territorial units/subdivisions, within 5 days from the communication, the amounts broken down from some revenues of the state budget, as well as the transfers provided in art. 34 34 para. (1), in order to finalize the projects of local budgets by the main authorising officers. At the same time, the general directions of the county public finances, namely the General Directorate of Public Finance of Bucharest, communicate to the administrative-territorial units, respectively their subdivisions, as the case may be, and an estimate of the income from the income tax rates. ------------ Alin. ((2) of art. 39 39 has been amended by section 22 22 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. ((3) On the basis of their own income and the amounts allocated according to par. (2), the main authorising officers, within 15 days from the publication of the state budget law in the Official Gazette of Romania, Part I, shall finalize the draft of the local budget, which shall be published in the local press or shall be displayed at the headquarters of the establishment administrative-territorial. Residents of the administrative-territorial unit may submit appeals regarding the draft budget within 15 days from the date of publication or display thereof. (4) Within 5 days from the expiry of the deadline for submission of appeals provided in par. (3), the draft local budget, accompanied by the report of the principal authorising officer and the appeals submitted by the inhabitants, shall be subject to the approval of the deliberative authorities, by the principal authorising officers. (5) The deliberative authorities, within a maximum of 10 days from the date of submission for approval of the draft budget, according to par. (4), shall rule on appeals and adopt the draft of the local budget, after it has been voted on chapters, subchapters, titles, articles, paragraphs, as the case may be, and on the annexes. (6) The budget projects provided for in art. 1 1 para. (2) shall be approved by the deliberative authorities within a maximum of 45 days from the date of publication of the state budget law in the Official Gazette of Romania, Part I. (7) If the deliberative authorities do not approve the projects of the local budgets within the period provided in par. (6), the general directorates of public finances have the cessation of supply with quotas, namely amounts broken down from some revenues of the state budget and with consolidable transfers, until their approval by the deliberative authorities. In this situation, payments can be made from local budgets only within the limits of the other income collected. (7 ^ 1) In the case of deliberative authorities that are dissolved or are in the dissolution procedure, as the case may be, under the law, and who have not approved their local budgets within the legal term, the general directions of public finances, by exception to provisions of para. (7), allocate allowances, respectively amounts broken down from some revenues of the state budget, until the date of approval of the local budgets of the new deliberative authorities constituted. ----------- Alin. (7 ^ 1) of art. 39 39 has been introduced by section 1 1 of art. I of EMERGENCY ORDINANCE no. 91 91 of 30 June 2009 , published in MONITORUL OFFICIAL no. 457 457 of 1 July 2009. (7 ^ 2) Mayors, presidents of county councils, respectively the general mayor of Bucharest, in the situation provided in par. (7 ^ 1), apply in the current financial year the last approved budget, updated with the amounts allocated, in the current year, from the state budget or from other budgets, with the classification of expenses within the monthly limit of 1/12 of the total of this budget. ---------- Alin. (7 ^ 2) of art. 39 39 has been amended by art. II of EMERGENCY ORDINANCE no. 14 14 of 27 May 2015 , published in MONITORUL OFFICIAL no. 374 374 of 28 May 2015. (8) The principal authorising officers have the obligation to transmit to the general directorates of public finances the local budgets, under the conditions of this law, within 5 days from their approval. ------------ Alin. ((8) of art. 39 39 has been amended by section 22 22 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (9) The general departments of public finances, within 10 days from the receipt of the approved local budgets, shall draw up and transmit to the Ministry of Public Finance, including in electronic format, the budgets for each county, respectively Bucharest, grouped within each county and the city of Bucharest, on communes, cities, municipalities, sectors of Bucharest and on the county, on the structure of the budget classification. ------------ Alin. ((9) of art. 39 39 has been introduced by section 23 23 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (10) The general departments of public finances, within the period provided in par. (9), transmit to the Ministry of Administration and Interior, in electronic format, the budgets provided in art. 1 1 para. (2), by county, respectively on each administrative-territorial unit/subdivision, on the structure of the budget classification. ------------ Alin. ((10) of art. 39 39 has been introduced by section 23 23 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. + Article 40 Budgetary process in case of non-approval of state budget by Parliament (1) If the state budget law was not adopted at least 3 days before the expiry of the budget year, the budgets of the previous year shall continue to be applied until the approval of the new budgets, the monthly spending limits not exceeding rule, 1/12 of the provisions of the previous year's budgets, except for special cases, duly justified by the authorising officers or, as the case may be, 1/12 of the amounts proposed in the draft budget, if they are less than the previous year. (2) Public institutions and newly approved actions in the current year, but starting with January 1 of the following budget year, will be financed, until the approval of the budget, within the limit of 1/12 of their provisions contained in the draft budget. (3) The general directories of public finances shall grant to the administrative-territorial units amounts broken down by some revenues of the state budget and consolidable transfers, within the monthly limit of 1/12 of the budgetary provisions of the year Precedent. (4) If the need for amounts broken down from some revenues of the state budget and consolidable transfers exceeds a monthly limit of 1/12 of the budgetary provisions of the previous year, after full use of incomes and quotas broken down from some state budget revenues, the general directions of public finances can approve their supplementation, based on the analyses and substantiations presented by the main authorising officers. (5) If the amounts provided in par. (4) are proposed in the draft state budget lower than those of the previous year, the monthly limits are granted in the quota of 1/12 of the amounts proposed by the draft state budget. + Section 3 Provisions relating to local public investment + Article 41 Presentation of public investments in the draft budget ((1) The expenditure on public investments and other investment expenditures financed by local public funds shall be included in the draft budgets, based on the public investment program of each administrative-territorial unit, drawn up by the principal authorising officers, who are also present in the development section, as an annex to the original and rectified budget respectively, and shall be approved by the deliberative authorities. (2) Only those investment objectives for which funding sources are fully secured through the multiannual budget project can be included in the public investment program, according to art. 38. ------------ Alin. ((2) of art. 41 41 has been introduced by section 24 24 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. + Article 42 Information on public investment programmes (1) The main authorising officers of the local budgets shall draw up the annual public investment program on the functional classification. (. Financial and non-financial information shall be presented for each target included in the investment programme. (3) Financial information will include: a) total value of the project; b) commitment appropriations; c) budget appropriations; d) the financing chart, by sources and years, correlated with the execution schedule; e) cost-benefit analysis, which will also be carried out in case of ongoing objectives; f) operation and maintenance costs after commissioning. (4) Non-financial information shall include: a) the investment strategy, which will necessarily include the investment priorities and the link between different projects, the analysis criteria that determine the introduction to the investment programme of new objectives, to the detriment of the ongoing ones; b) project description; c) physical stage of objectives. + Article 43 Methodological role of Ministry of Public Finance The Ministry of Public Finance is empowered to establish the content, form and information on the necessary investment programs in the budget development process. + Article 44 Approval of local public investment projects (1) The technical and economic documentation of the new investment objectives, the financing of which is fully or in addition to the local budgets, as well as those financed from internal and external loans, contracted directly or guaranteed by the local public administration authorities shall be approved by the deliberative authorities. (2) The technical and economic documentation of the new investment objectives, which are financed from external loans and, in addition, from transfers from the state budget and other sources, as well as those financed in full or in addition to external loans contracted or guaranteed by the state, regardless of their value, shall be submitted for approval to the Government. ((3) For investments intended to prevent or eliminate the effects caused by accidental actions and natural disasters, technical-economic documentation, as well as the foundation notes on the other investment expenses included in the the overall position other investment expenditure, prepared and endorsed according to the legal provisions, shall be approved by the principal authorising officers, with the immediate information of the deliberative authorities. (4) The principal authorising officers, on their own responsibility, shall update and approve the value of each new or further investment objective, regardless of the sources of financing or the competence of their approval, depending on the evolution Price indices. This operation is subject to its own preventive financial control. + Article 45 Conditions for including investments in the budget project (1) The investment objectives and other expenses assimilated to investments shall be included in the annual investment programs, annexes to the budget, only if, in advance, the technical-economic documentation, namely the foundation notes on the need and the opportunity to perform expenses assimilated to investments, were developed and approved according to the legal provisions (2) The principal authorising officers shall set the priorities in the allocation of the amounts per each objective entered in the investment program, within the limits of the funds included in the draft budget with this destination, while ensuring the investment objectives within the approved execution durations. + Article 46 Structure of local public investment programmes (1) Investment programmes shall be nominated for investment objectives grouped by: further investments, new investments and the overall position other investment expenditure, by category of investment. (. The overall position of other investment expenditure shall include the following categories of investment: a) real estate purchases; b) independent facilities; c) expenses for the elaboration of pre-feasibility studies, feasibility studies, projects and other studies related to investment objectives; d) expenses of expertise, design and execution on consolidations and interventions to prevent or eliminate the effects caused by accidental actions and natural calamities-earthquakes, floods, slips, collapses and land subsidence, fires, technical accidents, as well as expenses related to these investments; e) drilling works, land mapping, photogrammetry, seismological determinations, consulting, technical assistance and other expenses assimilated to investments, according to the law. (3) The investment expenses provided in par. (2) shall be detailed in the separate Annex by the principal authorising officer, on the basis of substantiation notes, which shall include elements relating to the necessity, opportunity and other indicators characteristics of such investments, and shall be approved. by the deliberative authorities with the local budget. + Article 47 International agreements relating to local public investment All legal commitments resulting from an expense for public investments and other expenses assimilated to investments, co-financed from external sources, will be carried out in accordance with the provisions of the financing agreement. + Article 48 Monitoring by the principal authorising officers of investment projects (1) If, during the budgetary execution, for objective reasons, the implementation of an investment project cannot be carried out according to the budgetary projection, the main authorising officers of the local budgets may propose to the authorities deliberative, until October 31, the approval of the redistribution of funds between the projects registered in the investment program. (2) The principal authorising officers are responsible for the efficient use of the funds allocated to the investments, as well as the achievement of the investment objectives included in the investment programmes. + Section 4 Budget implementation + Article 49 Principles in budget implementation (1) By the budgets provided in art. 1 1 para. ((2) the budgetary revenue and appropriations in the structure of the budgetary classification shall be included and approved as appropriate. (. The approved budget appropriations shall be authorised for the duration of the budget year. (3) The approved personnel costs may not be increased by transfers of budget appropriations. ((4) The transfer of budgetary appropriations from one chapter to another chapter of the budgetary classification and from one programme to another shall be approved by the deliberative authorities, on the basis of the corresponding justifications of the principal authorising officers, and may be perform before the expenses are committed. ((5) The transfer of budgetary appropriations within the same budgetary chapter, including between the programmes of the same chapter, which do not contravene the provisions of this Article, the state budget law or the amending law, shall be within the competence of each authorising officer principal of loans, for own budget and budgets of subordinate public institutions and services, and may be carried out before the expenses are committed. ((6) 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, and of the programme from which the lay down and, respectively, the chapter and subdivision of the budget classification and the programme to which the budgetary provisions are supplemented. (7) The amounts of budget credits, under the provisions of par. ((4), may be made from the third quarter of the budget year. ------------ Alin. ((7) of art. 49 49 has been amended by section 10 10 of art. I of LAW no. 13 13 of 7 March 2011 , published in MONITORUL OFFICIAL no. 179 179 of 14 March 2011, which supplements art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010, with point 24 24 ^ 1. (8) Local public administration authorities may provide for and approve payments from the operating section for the development section only if they have fully secured the scheduled income necessary to cover the expenses of the section operation *). ------------ Alin. ((8) of art. 49 49 has been introduced by section 25 25 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (9) During the budgetary execution, the authorising officers shall ensure in full the expenditure of the operating sections of the respective budgets *). ------------ Alin. ((9) of art. 49 49 has been introduced by section 25 25 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. ((10) If the operating section registers deficit during the year, the principal authorising officer shall propose to the deliberative authority the rectification of the local budget, including by diminishing the amounts of payments made from the operating section to the development section, provided that the respective amounts are not subject to legal commitments *). ------------ Alin. ((10) of art. 49 49 has been introduced by section 25 25 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (11) If, in execution, it is found that the amounts representing payments from the operating section to the development section are higher than the amounts approved by the local budget adjustment, provided in par. ((10), the amounts transferred in addition shall be returned from the development section to the operating section by payment order *). ------------ Alin. (11) of art. 49 49 has been introduced by section 25 25 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (12) In April, July and October, for the expired quarter, and at the latest in December, for the fourth quarter, the principal authorising officers are required to present at the public meeting, for analysis and approval by the deliberative authorities, the execution of the budgets drawn up on the two sections, with the exception of the budget of the external and internal loans, in order to resize the expenditure in relation to the degree of revenue collection, by budget adjustment local, so that at the end: a) not to record outstanding payments; b) the difference between the amount of income received and the surplus of previous years used to finance the current budget year, on the one hand, and the amount of payments made and outstanding payments, on the other hand, be higher than zero *). ------------ Alin. ((12) of art. 49 49 has been introduced by section 25 25 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (13) In April, July and October, for the expired quarter, and at the latest in December, for the fourth quarter, the principal authorising officers are required to present, in public session, for analysis and approval by the deliberative authorities, the implementation of the budget of the external and internal loans, in order to resize the expenditure, so that at the end of a) not to record outstanding payments; b) the difference between the draws authorized in that year and the amount between the payments made and the outstanding payments be higher than zero *). ------------ Alin. ((13) of art. 49 49 has been introduced by section 25 25 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (13 ^ 1) The principal authorising officers of the local budgets shall be obliged to report, no later than 6 of each month, to the general directions of the county public finances, namely the General Directorate of Public Finance of the Municipality Bucharest of the situation of the outstanding payments recorded at the level of the general budget of the administrative-territorial units/subdivisions, at the end of In the case of outstanding payments, the outstanding payments from the activity of public institutions fully financed from their own income, from the non-granting of the due amounts to which the public institutions in the administration central public by signing the financing contracts of the projects carried out through national programs and those determined by the implementation of projects benefiting from non-reimbursable external funds that are not taken into account when applying provisions of para. ((13 ^ 2)-(13 ^ 7). At the situation of the outstanding payments recorded at the level of the general budget of the administrative-territorial units/subdivisions, the situation of the outstanding payments on each public institution of local subordination, fully financed from income Own. The methodology for reporting outstanding payments is approved by order of the Minister of Public Finance. ------------ Alin. (13 ^ 1) of art. 49 49 has been introduced by section 9 9 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. (13 ^ 2) The authorising officers of the local budgets of the administrative-territorial units/subdivisions that register arrears have the obligation to reduce their volume monthly by at least 5%, calculated at the balance of the previous month. ------------ Alin. (13 ^ 2) of art. 49 49 has been introduced by section 9 9 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. (13 ^ 3) In case of non-compliance with paragraph (13 ^ 1) and (13 ^ 2), the directors of the general directorates of the county public finances, respectively the General Directorate of Public Finance of the Municipality of Bucharest stop the supply both with broken down rates of income tax and with amounts broken down from some revenue of the state budget for balancing local budgets. ------------ Alin. (13 ^ 3) of art. 49 49 has been introduced by section 9 9 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. ((13 ^ 4) At the request of the principal authorising officers by which they undertake to pay arrears and in which the beneficiaries of the amounts and the details on payment are mentioned, the directors of the general directorates of the county public finances, respectively The General of Public Finance of the Municipality of Bucharest feeds their accounts both with broken income tax rates and with amounts broken down from some state budget revenues to balance local budgets up to the level. amounts requested for payment of arrears. ------------ Alin. (13 ^ 4) of art. 49 49 has been introduced by section 9 9 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. (13 ^ 5) Within two working days from the date of allocation of the amounts, the principal authorising officers shall submit to the territorial units of the State Treasury the payment documents by which they pay the arrears, according to those mentioned in the application. ------------ Alin. ((13 ^ 5) of art. 49 49 has been introduced by section 9 9 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. ((13 ^ 6) If the authorising officers do not present the payment documents within the period provided in par. ((13 ^ 5) or if they are not prepared according to the destination provided in par. (13 ^ 4), the territorial units of the State Treasury have the obligation to withdraw from the accounts of the local budgets the amounts related to the shares broken down from the income tax, as well as the amounts broken down from some state budget revenues for balancing local budgets, which have been allocated on the basis of the application, corresponding to unpresented or erroneously drawn up payment documents. The territorial units of the State Treasury have the obligation to communicate immediately to the principal authorising officers the amounts that have been withdrawn and the reasons for which they were withdrawn. ------------ Alin. ((13 ^ 6) of art. 49 49 has been introduced by section 9 9 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. (13 ^ 7) Food with shares broken down from income tax and amounts broken down from some state budget revenues for balancing local budgets, provided in par. (13 ^ 3), is resumed at the date of compliance with the provisions of ((13 ^ 1) and (13 ^ 2). ------------ Alin. ((13 ^ 7) of art. 49 49 has been introduced by section 9 9 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. ((13 ^ 8) The authorising officers of the local public subordination institutions, fully financed by their own income, who register arrears are required to reduce their volume monthly by at least 3%, calculated on the balance of the previous month, according to the situations presented according to ((13 ^ 1) for each institution. ------------ Alin. ((13 ^ 8) of art. 49 49 has been introduced by section 9 9 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. (13 ^ 9) In case of non-compliance with paragraph (13 ^ 1) and (13 ^ 8), the territorial units of the State Treasury have the obligation not to operate payments from the accounts of public institutions of local subordination, fully financed from their own income, except for payments for the payment of rights salary and related contributions, respectively for the extinction of arrears, as well as payments made for the implementation of national health programs. ------------ Alin. (13 ^ 9) of art. 49 49 has been amended by art. 32 of EMERGENCY ORDINANCE no. 103 103 of 14 November 2013 , published in MONITORUL OFFICIAL no. 703 703 of 15 November 2013. (13 ^ 10) The measure provided in par. (13 ^ 9) ceases on the date of compliance with the ((13 ^ 1) and (13 ^ 8). ------------ Alin. ((13 ^ 10) of art. 49 49 has been introduced by section 9 9 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. (14) At the end of the year, the consolidated general budget of the administrative-territorial unit, respectively of its subdivision, as the case may be, must meet the following condition: and the amounts used from the surpluses of the budgets provided in art. 1 1 para. (2), on the one hand, be higher than the amount of payments made and outstanding payments, on the other hand *). ------------ Alin. ((14) of art. 49 49 has been introduced by section 25 25 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (15) Court of Auditors, according to the provisions art. 21 21 and 22 of Law no. 94/1992 on the organization and functioning of the Court of Accounts, republished, carries out audit at the administrative-territorial units/subdivisions to verify compliance with the provisions of ((8), (9), (12)-(14) *). ------------ Alin. ((15) of art. 49 49 has been introduced by section 25 25 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. + Article 50 Distribution by quarters of budget revenues and expenditures (1) The incomes and expenses approved in the budgets provided in art. 1 1 para. (2) shall be distributed by quarters, depending on the legal deadlines for the collection of incomes and the period during which the expenses are necessary. (2) The distribution by quarters of budget revenues and expenditures, as well as their modification, shall be approved by: a) The Ministry of Public Finance, for the amounts broken down from some revenues of the state budget and for transfers from this budget, provided in art. 34 34 para. (1), based on the proposals of the main authorising officers of local budgets, transmitted by the general directions of public finances, within 20 days from the date of publication of the state budget law in the Official Gazette of Romania, Part I. The amounts thus approved shall be allocated to administrative-territorial units by the general directorates of public finances; b) the main authorising officers of the local budgets, for the budgets provided in art. 1 1 para. (2), within 15 days from the approval of the amounts referred to in lett. a). (3) The distribution by quarters of the transfers provided in art. 34 34 para. (2), as well as their modification shall be communicated to the local public administration authorities by the main authorising officers of the state budget or other budgets, within 10 days from the approval by the Ministry of Public Finance of the the distribution by quarters of the budgetary appropriations of these budgets. + Article 51 Opening of budget appropriations (1) Budget credits approved by the budgets provided for in art. 1 1 para. ((2) may be used by credit openings made by their authorising officers, within the limits of the approved amounts, according to the intended destination and in compliance with the legal provisions governing the performance of those expenses, and in compliance with the procedures and schedule approved by order of the Minister of Public Finance. ------------ Alin. ((1) of art. 51 51 has been amended by section 10 10 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. ((2) The opening of budgetary appropriations for transfers from the state budget or from other budgets to the local budgets within the limits provided for in the respective budgets shall be made by the Ministry of Public Finance, for those provided to art. 34 34 para. ((1), by the general directions of public finances, at the request of the principal authorising officers of the local budgets, depending on the needs of the budget execution, in compliance with the destination, or by the other principal authorising officers, for the transfers provided in art. 34 34 para. ((2). ((3) The performance of budgetary expenditures shall be made only on the basis of supporting documents, confirming the contractual commitments, the receipt of material goods, the provision of services, the execution of works, the payment of salaries and other monetary rights, payment of budgetary obligations as well as other obligations. + Article 52 Transfers of powers to local public administration authorities (1) In situations where, during the budgetary year, on the basis of legal provisions, there are passes of institutions, actions or tasks in the financing of local public administration authorities, the Ministry of Public Finance is authorized to introduce corresponding changes in the volume and structure of the state budget, without affecting the budget balance. (2) The deliberative authorities will approve the changes according to par. (1) in the structure of own budgets and subordinated public institutions respectively. + Article 53 External grants (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) The non-reimbursable external funds will be collected in a separate account outside the local budget and will be spent only within the limits of the available availability in this account and for the purpose in which they were granted. + Article 54 Budget implementation (1) In the process of budgetary execution, the budgetary expenditures shall cover the following phases: commitment, liquidation, ordering, payment. ((2) The budget execution in cities, municipalities, sectors of Bucharest, counties and Bucharest municipality is based on the principle of separation of the duties of persons who have the status of authorising officer Accountant. (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 compartments of public institutions. (4) The payment of expenses is provided by the head of the financial-accounting department, within the limits of available funds (. The payment instruments shall be accompanied by the supporting documents. These documents must certify the accuracy of the payment amounts, the reception of the goods, the execution of services and the like, according to the legal commitments Payment instruments shall be signed by the accounting officer and head of the financial-accounting department. (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 engaged, liquidated and ordered. ((7) The payment of the expenses to the communes and to the 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 attributions financial-accounting, in compliance with the methodological norms on the organization, record and reporting of budgetary and legal commitments. (8) For certain categories of expenses, advance payments of up to 30% may be made, under the legal provisions. ((9) Amounts representing advance payments, made according to par. (8) 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 institutions that granted the advances and will return to the budget of which were advanced. (9 ^ 1) By exception to the provisions of par. ((9): a) the amounts representing advance payments for the implementation of programs, projects and actions financed by post-accession non-reimbursable external funds, other than those related to the Sectoral Operational Programme Transport and those provided in lett. b), 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 the memoranda/agreements/ contracts/decisions/financing orders; ------------ Lit. a) a par. (9 ^ 1) of art. 54 54 has been amended by section 4.2 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 introduces art. II ^ 2 of EMERGENCY ORDINANCE no. 34 34 of 30 June 2015 , published in MONITORUL OFFICIAL no. 475 475 of 30 June 2015. b) the amounts representing advance payments for the implementation of projects and actions financed under the Environmental Sectoral Operational Programme may be justified by delivered goods, executed works and services provided by the deadline set for 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. The projects and actions, as well as the conditions for the application of these provisions are established by Government decision ------------ Alin. (9 ^ 1) of art. 54 54 was introduced by art. II of EMERGENCY ORDINANCE no. 57 57 of 23 June 2010 , published in MONITORUL OFFICIAL no. 436 436 of 29 June 2010. (9 ^ 2) In the cases provided in par. (9 ^ 1), the amounts representing advance and unjustified payments through delivered goods, executed works and services provided by the deadline set for the final payment, under the terms of the contractual provisions, will be recovered by the public institutions who have granted the advances and will return to the budget from which they were advanced, with the collection of the existing late increases for the budget revenues, calculated for the period between the date of granting of the advance and the date of recovery of the amounts outstanding. ------------ Alin. (9 ^ 2) of art. 54 54 was introduced by art. II of EMERGENCY ORDINANCE no. 57 57 of 23 June 2010 , published in MONITORUL OFFICIAL no. 436 436 of 29 June 2010. (10) In case of non-delivery of goods, non-performance of the works and services employed, for which advances were paid, the recovery of the amounts by the public institution is made with the collection of late increases at the level of those existing for budget revenues, calculated for the period from when they were granted and until they recovered. (11) I am an exception to the provisions of para. (9) the situations expressly regulated by legal provisions. + Article 55 Salary payment ((1) Salaries to public institutions to which the provisions of this law apply shall be paid once a month for the previous month. (2) The payment of the payments per day, for the principal authorising officers and the public institutions and services subordinated to them, shall be made by the general direction of public finances, on the proposal of the principal authorising officers. + Article 56 System of budgetary appropriations not used by authorising officers (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 authorities deliberative cancellation of those appropriations. (2) For the last month of the budget year, the deadline for applying the provisions of par. ((1) is 10 December. (3) With the budgetary appropriations cancelled under the conditions of paragraph ((. The budgetary reserve fund shall be increased at the disposal of the deliberative authorities. + Article 57 Annual execution account (1) The principal authorising officers shall draw up and submit for approval to the deliberative authorities, until May 31 of the following year, the annual accounts for the execution of the budgets provided for in art. 1 1 para. (2), in the following structure: a) on income: -initial budgetary provisions; -final budgetary provisions; -receipts made; b) expenditure: -initial budget appropriations; -final budgetary appropriations; -payments made. (2) Quarterly and annually, the principal authorising officers shall draw up financial statements on the budgetary execution, which shall be submitted to the general directorates of public finances. After verification, they draw up and submit to the Ministry of Public Finance centralized financial statements on the execution of the budgets provided in art. 1 1 para. (2), on the whole of the county, at the time limits and according to the norms The Ministry of Public Finance sends for information to the Ministry of Administration and Interior a centralized financial situation regarding the execution of local budgets. (2 ^ 1) The Ministry of Public Finance shall communicate quarterly and annually to the administrative-territorial units/subdivisions indicators on the execution of the budgets provided in art. 1 1 para. ((2). The indicators are established by the methodology approved by joint order of the Minister of Administration and Interior and the Minister of Public Finance, after the prior consultation of the associative structures of the administrative-territorial authorities *). ------------ Alin. (2 ^ 1) of art. 57 57 has been introduced by section 26 26 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (3) The principal authorising officers have the obligation to draw up and attach to the annual financial statements annual performance reports, in which to present, on each programme, the objectives, the expected results and those obtained, the indicators and associated costs, as well as situations regarding legal commitments. (. The annual financial statements, including the annexes thereto, shall be submitted by the principal authorising officers, for approval, to the deliberative authorities. + Article 58 Surplus or budget deficit (1) The annual surplus of the local budget resulting at the end of the budget year, on the two sections, after making the regularizations within the limits of the amounts broken down from some revenues of the state budget provided for in art. 6 lit. a), of those exempted in art. 6 lit. b) and transfers from the state budget or other budgets, as well as after payment of outstanding payments, shall be carried over to the following financial year and shall be used, on the basis of the decisions of the deliberative authorities, as follows: a) as a source of financing the development of the development section; b) for the temporary coverage of the house gaps coming from the gaps between the incomes and expenses of the operating and development sections in the current year, within the limit of the availability resulting from the application of the provisions of lett. a); c) for the final coverage of possible deficits of the operating and development sections, as the case may be, at the end of the budget year *). ------------ Alin. ((1) of art. 58 58 has been amended by section 27 27 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This amendment shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (1 ^ 1) Subsidies from the state budget to local budgets, necessary to support the implementation of projects financed by post-accession non-reimbursable external funds, left unused at the end of the budget year, are reflected in the budget surplus local and shall be used in the following year with the same destination for which these funds were granted, within the development section, until the respective projects are completed *). ------------ Alin. ((1 ^ 1) of art. 58 58 has been introduced by section 28 28 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. ((1 ^ 2) The pre-financing granted to beneficiaries who are the authorising officers of the local budget, left unused at the end of the budget year, shall be reflected in the surplus of the local budget and shall be used in the following year with the same destination within the development section *). ------------ Alin. ((1 ^ 2) of art. 58 58 has been introduced by section 28 28 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. ((1 ^ 3) The advance granted to promoters of projects financed by non-reimbursable external funds that have the status of authorising officers of the local budget, left unused at the end of the budget year, is reflected in the surplus of the local budget and shall be use in the following year with the same destination, within the development section *). ------------ Alin. ((1 ^ 3) of art. 58 58 has been introduced by section 28 28 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. ((2) Abrogat. ------------ Alin. ((2) of art. 58 58 has been repealed by section 6.6. 29 29 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This repeal shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. ((3) Abrogat. ------------ Alin. ((3) of art. 58 58 has been repealed by section 6.6. 29 29 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This repeal shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. ((4) Abrogat. ------------ Alin. ((4) of art. 58 58 has been repealed by section 6.6. 29 29 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This repeal shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. + Article 59 House execution of local budgets (1) The house execution of the budgets provided in art. 1 1 para. (2) is carried out through the territorial units of the State Treasury, highlighting in distinct accounts: a) the budgetary revenues collected on the structure of the budget classification; 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) performing operations of receipts and payments on domestic and foreign public debt, resulting from loans contracted or guaranteed by the state, as well as those contracted or guaranteed by local public administration authorities, including those regarding the repayment of the instalments at maturity and the payment of interest, commissions, charges and other related costs; d) performing other financial operations on behalf of local public administration authorities; e) keeping the availability of 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; f) other financial operations provided by law. (2) For contracted loans, other than those from the availability of the general current account of the State Treasury, the local public administration authorities may open their accounts with commercial banks in order to carry them out. (3) In execution, the allocation of the amounts broken down from some revenues of the state budget shall be made monthly by the general directorates of public finances, based on the substantiations presented by the principal authorising officers. + Article 60 Principles of the conclusion of the budget ((. 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) Unused budget appropriations until the closing of the year are cancelled by law. ((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 with the same destination. (5) The funds provided in par. (4) is used under the provisions of this law and according to agreements concluded with external partners. + Chapter IV Loans + Article 61 Loan approval (1) The local, county councils and the General Council of Bucharest Municipality, as the case may be, may approve the contracting or guarantee of domestic or external loans in the short, medium and long term, for the realization of public investments of local interest, as well as to refinance local public debt. ((1 ^ 1) Abrogat. ------------ Alin. ((1 ^ 1) of art. 61 61 has been repealed by section 6.6. 30 30 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This repeal shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (2) Local, county and General Councils of Bucharest Municipality, as the case may be, decide, on the proposal of the principal authorising officer, contracting or guaranteeing loans, with the vote of at least half plus one of the counselors in office. (3) Local public administration authorities may contract or guarantee loans under par. (1), according to the law, only with the opinion of the local loan authorization commission. (4) The composition and functioning of the local loan authorization commission shall be approved by Government decision. The members of the local loan authorization committee and the secretariat will receive a monthly allowance equal to 20% of the secretary of state's allowance, in the months when committee meetings are held. The allowance is borne from the state budget, through the budget of the Ministry of Public Finance *). (5) Administrative-territorial units may also benefit from external loans contracted or guaranteed by the state, under the law. ((6) The expenses financed by the loans contracted by the administrative-territorial units/subdivisions shall be reflected in the budget of their external or internal loans only after the approval of the loan contracting, by rectification local budget, under the laws, within the limits of the authorized annual draws related to loans. ------------ Alin. ((6) of art. 61 61 has been introduced by section 31 31 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. + Article 62 Local public debt (1) The local public debt is a general obligation to be reimbursed, according to the agreements concluded, from the own income of the loan-territorial unit borrowed, provided in art. 5 5 para. ((1) lit. a), as well as from the income of beneficiaries of loans guaranteed by the local public administration authorities, as the case (2) The local public debt instruments are: a) securities; b) loans from commercial banks or other credit institutions; c) supplier credits; d) financial leasing; e) local guarantee. (3) The payment by the local public administration authorities of the promissory notes issued by the economic operators and the public services subordinated to them is local public debt. (4) The issuance and launch of securities may be made directly by the local public administration authorities or through agencies or other specialized institutions. (5) The total amount of the debt contracted by the local public administration authority shall be entered in the register of local public debt of this authority and shall be reported annually by financial statements. (6) The register of local public debt will include information that specifies the total amount of debts of local public administration authorities, as well as the breakdown of debts and other information established by methodological norms on the register of local public debt issued by the Ministry of Public Finance. (7) The total amount of guarantees issued by the local public administration authority shall be entered in the register of local guarantees of this authority and shall be reported annually by financial statements. (8) The register of local guarantees shall include information specifying the total amount of guarantees issued by the authority of the local public administration, as well as the detail of the guarantees and other information established by methodological norms on the register of local guarantees, issued by the Ministry of Public Finance. (9) After contracting and/or guaranteeing internal and/or external loans, the local public administration authorities have the obligation to transmit to the Ministry of Public Finance, within 10 days from the date of entry into force of the contract respectively, copies of each primary document, attesting, as the case may be: a) contracting/guaranteeing the loan; b) the addendum to the loan/guarantee agreement/agreement, if changes have been made to it, in compliance with the contractual clauses. (10) During the period of use and reimbursement of the contracted/guaranteed loan, the reporting to the Ministry of Public Finance of the data on local public debt shall be made monthly, within 15 days from the end of the reporting period. (11) For the purpose of assessing the local public debt, any payment obligation, expressed in currency other than the national currency, shall be calculated in national currency, using the exchange rate communicated by the National Bank of Romania for the last day of the period when the reporting is made. (12) The local public debt service does not represent obligations or liabilities of the Government and will be paid from the local budgets and the budgets of the beneficiaries of loans guaranteed by the local public administration authorities, as well as from the amounts obtained from the contracting of loans for the refinancing of direct local public debt. + Article 63 Conditions for contracting or guaranteeing loans (1) The loans contracted by the administrative-territorial units, as well as those contracted by economic operators and public services subordinated to them, may be guaranteed by them by their own incomes provided in art. 5 5 para. ((1) lit. a). ((2) Any guarantee by income becomes valid and applies from the moment of granting the guarantee; the income that is constituted in the guarantee and which are collected at the local budget will be subject to the conditions of the respective guarantee agreement, which will apply as a matter of priority over any claims by third parties to the authority of the respective local public administration, whether or not these third parties know the guarantee agreement. (3) The document by which the revenue guarantee agreement is concluded must be registered with the local public administration authorities and the borrower. (4) Administrative-territorial units/Subdivisions shall be prohibited from access to loans or guarantee of any kind of loan, if the total annual debts representing the rates due on loans contracted and/or guaranteed, interest and fees related to them, including the loan to be contracted and/or guaranteed in that year, exceed the limit of 30% of the arithmetic average of their own income, provided for in art. 5 5 para. ((1) lit. a), reduced by the income from the valorization of some goods, for the last 3 years prior to the year in which the authorization of the repayable financing to be contracted and/or guaranteed is requested. The calculation of the framing within the limit shall be as follows: The amount = (Cc + Cn) shall be less than or equal to 30% of: (Vp (t-3)-Vc (t-3)) + (Vp (t-2)-Vc (t-2)) + (Vp (t-1)-Vc (t-1)) -------------------------------------------------------------- --------------------------------------------------------------, 3 where: Cc-(Credit rate + interest + commissions) contracted loans; Cn-(Credit rate + interest + commissions) new credit; Vp (t-3)-own revenues made in the 3rd year preceding the one in which the contracting/guarantee is requested; Vp (t-2)-own revenues made in the 2nd year preceding the one in which the contracting/guarantee is requested; Vp (t-1)-own revenues made in the year before the one in which the contracting/guarantee is requested; Vc (t-3)-income from the recovery of some goods, according to art. 29, in the 3rd year before the one in which the contracting/guarantee is requested; Vc (t-2)-income from the recovery of some goods, according to art. 29, in the 2nd year prior to the one in which the contracting/guarantee is requested; Vc (t-1)-income from the recovery of some goods, according to art. 29, in the year before the one in which the contracting/guarantee is requested *). ------------ Alin. ((4) of art. 63 63 has been amended by section 32 32 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This amendment shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. ((4 ^ 1) The administrative-territorial units/subdivisions that registered outstanding payments on December 31 of the previous year, unpaid until the date of application of the opinion of the Commission for the authorization of local loans, or which registered The shortfall of the operating section at the end of the year before the request is not entitled to the contracting or guarantee of loans ------------ Alin. (4 ^ 1) of art. 63 63 has been introduced by section 33 33 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (4 ^ 2) They are exempted from the provisions of par. (4 ^ 1) administrative-territorial units/subdivisions that are in financial crisis or insolvency proceedings and applying for loans or guarantees to refinance local public debt, according to the crisis recovery plan financial or insolvency, as applicable *). ------------ Alin. (4 ^ 2) of art. 63 63 has been introduced by section 33 33 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (4 ^ 3) In the case of loans for refinancing of local government debt, the total annual liabilities, representing outstanding capital ratios, interest and commissions on refinanced loans, shall not be taken into account when determining the classification in the limit provided in par. ((4). Total annual liabilities, representing capital maturities, interest and commissions on loans contracted and/or guaranteed by administrative-territorial units/subdivisions to provide pre-financing and/or co-financing projects that benefit from non-reimbursable external pre-accession and post-accession funds from the European Union, shall not be taken into account when determining the limit within the limit referred to in paragraph 1. ((4). ------------ Alin. (4 ^ 3) of art. 63 63 has been amended by section 2 of the art. I of LAW no. 98 98 of 12 April 2013 published in MONITORUL OFFICIAL no. 213 213 of 15 April 2013, amending section 11 11 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. (5) The conditions provided in par. ((4) shall also apply for annual debts arising from loans contracted and/or guaranteed by the State for administrative-territorial units. ((5 ^ 1) Loans contracted and/or guaranteed by administrative-territorial units/subdivisions to ensure pre-financing and/or co-financing of projects benefiting from non-reimbursable external pre-accession and post-accession funds from The European Union is exempted from the provisions of par. ((4) and (4 ^ 1) *). ------------ Alin. (5 ^ 1) of art. 63 63 has been amended by section 34 34 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This amendment shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (6) For the purpose of calculating this limit, for loans contracted and/or guaranteed with a variable interest rate, the calculation shall be made using the interest rate valid at the date of the documentation. (7) In order to calculate this limit, the loans granted in foreign currency will be taken into account at the value of the exchange rate communicated by the National Bank of Romania at the time of the calculation. (8) The due rates on loans, interest and commissions due by administrative-territorial units shall be provided in the local budget or, as the case may be, new loans may be contracted to pay the due rates, under the provisions of this law. (9) All loan or guarantee agreements concluded according to the provisions of this law will be considered as fully authorized and will constitute obligations that may be imposed on the respective local budgets. (10) For the annual deficit of the consolidated general budget, at the proposal of the Ministry of Public Finance, until November 1 of each year, the annual limits for financing shall be approved by Government decision refundable to be contracted by the administrative-territorial units/subdivisions and for the draws that can be made from the refundable financing contracted or to be contracted, for a period of 3 years following the year in which is approved *). ------------ Alin. ((10) of art. 63 63 has been introduced by section 35 35 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (11) When establishing the limits provided in par. (10) shall not include repayable financing for the pre-financing and/or co-financing of projects benefiting from non-reimbursable external funds from the European Union, including those contained in the Hellenic Reconstruction and Economic Development Plan. Balkans-HiPERB, and draws from these repayable, contracted or to be contracted by administrative-territorial units/subdivisions *). ------------ Alin. (11) of art. 63 63 has been introduced by section 35 35 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (12) The local loan authorization commission authorizes the repayable financing to be contracted by the administrative-territorial units/subdivisions, as well as the draws that can be made from the repayable financing contracted or to be contracted, within which payments can be made, with the classification within the annual limits provided in par. ((10) *). ------------ Alin. ((12) of art. 63 63 has been introduced by section 35 35 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. + Article 64 Risk Fund (1) In order to cover the financial risks arising from the guarantee by the administrative-territorial units of loans contracted by economic operators and public services of local subordination, the risk fund shall be established outside local budget. (2) The risk fund is kept in separate accounts, opened at the territorial units of the State Treasury, and is constituted distinctly for local guarantees on domestic loans and for guarantees on external loans, respectively. (3) The risk fund shall be from: the amounts collected in the form of commissions from the beneficiaries of the guaranteed loans; interest granted by the State Treasury units to the funds of the fund; existing for budget revenues, applied for non-payment within the period by the beneficiaries of the guaranteed loans of the commissions and, respectively, of the due rates, interest and related fees and, in addition, from the local budget. If payments from the risk fund are made, related to unhonored maturities guaranteed, the income of the risk fund shall be completed with the amounts recovered from it. (. The level of the risk commission shall be determined by the principal authorising officer and shall be approved by the deliberative authorities. This commission applies to the value of the guaranteed loan. ((5) The amounts in the risk fund at the end of the year shall be regularized with the local budget, within the limits of the amounts received from this budget, and the difference shall be carried over to the following year with the same The risk fund execution account shall be attached to the financial statements. + Article 65 Loans from the current account of the State Treasury (1) If, during the execution, temporary house gaps occur as a result of the gap between the incomes and expenditures of the local budget, they may be covered by loans granted by the Ministry of Public Finance of the availability of the general current account of the State Treasury, only after the use of the surplus in previous years *). ------------ Alin. ((1) of art. 65 65 has been amended by section 36 36 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This amendment shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (2) The total value of the loan that can be employed by the local public administration authorities, according to the provisions of para. (1) is subject to the following limits: a) will not exceed 5% of the total estimated revenues to be collected during the budget year in which the loan is made, in derogatory regime from the provisions of art. 63 63 para. ((4); b) under the provisions of letter a), the local public administration authorities cannot commit higher loans than the funds they can repay during the same budget year. (3) The reimbursement of funds borrowed according to the provisions of this Article will be guaranteed with the estimated revenues to be collected in the respective budget year, in compliance with the guarantee, by income, of the other local public debts. (4) If the loan provided in par. ((1) has not been returned until December 31, the general directions of public finances are authorized to execute the account of the administrative-territorial unit in question. + Article 66 Exceptional checks (1) The activity of local public administration authorities shall be subject to exceptional verification by the Court of Auditors, according to the provisions of this Article, in the following situations: a) the authority of the local public administration does not reimburse all its short-term payment obligations until the end of the budget year in which the loans were committed; b) if, at a certain time during the budget year, the short-term debts of the local public administration authority exceed the limit set at art. 65 65 para. ((2) lit. a); c) to the reasoned referral of at least one third of the members composing the deliberative authority. (2) The Court of Auditors shall request the local public administration authorities which are in one of the situations specified in par. (1) to draw up and submit a recovery plan to the Court of Accounts and to the general direction of public finances, whereby the local public administration authorities undertake to comply with the provisions of art. 65 65 para. (2) within 12 months. (3) The Ministry of Public Finance may grant from the availabilities of the general current account of the State Treasury loans with interest to the local public administration authorities, within the framework of the recovery plan, Art. 63 63 para. ((4) and provided that they commit to the reimbursement of these funds within a period set by the Ministry of Public Finance, but which cannot exceed 2 years. (4) The local public administration authorities will report monthly to the Court of Accounts and to the general direction of public finances the way of carrying out the measures contained in the recovery plan provided in par. ((2). + Chapter V Financing public institutions + Article 67 Financing public institutions ((1) The financing of current and capital expenditures of public institutions shall be ensured as follows: a) fully from the local budget; b) from their own income and from subsidies granted from the local budget; c) full of own income. (2) Public institutions, fully financed from the local budget, pay the revenues made to this budget. + Article 68 Own revenue of public institutions (1) The own incomes of public institutions, financed under the conditions of art. 67 67 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 the budgets of public institutions, financed according to art. 67 67 para. ((1) lit. b) and c), come from services, rents, cultural and sports events, artistic competitions, publications, editorial performances, studies, projects, valorization of products from own activities or annexes and others. + Article 69 Material goods and funds received by public institutions (1) Public institutions may also use for the conduct of their activity material goods and funds, received from legal and physical 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 publicly funded public institutions, are paid directly to the local budget from which they are financed. With these amounts the revenues and expenses of the local budget are increased, and the respective funds will be used in compliance with the destinations established by the transmitter. (3) With funds granted by legal and natural persons under the conditions of par. (1), in the situation of public institutions financed according to art. 67 67 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. (4) The material goods received by the public institutions under the conditions of par. (1) shall be recorded in their accounts. + Article 70 Surpluses of public institutions budgets (1) Excedes resulting from the execution of budgets of public institutions, financed under the conditions of art. 67 67 para. ((1) lit. b), regularizes at the end of the year with the local budgets from which they are financed, within the limits of the amounts received from them, if the law does not provide (2) Excedes resulting from the execution of budgets of public institutions, financed according to art. 67 67 para. ((1) lit. c), remain at their disposal, to be used in the following year with the same destination. (3) The deliberative authorities may decide that the surpluses resulting from the execution of the budgets of subordinated public institutions, financed according to art. 67 67 para. ((1) lit. c), to take over as income to the local budget, after deducting the anticipated amounts and the payment obligations. + Article 71 Financing arrangements for activities of public institutions (1) The deliberative authorities may approve the establishment of fully funded activities of their own income in addition to some public institutions, financed according to art. 67 67 para. ((1) lit. a), while establishing the field of activity, income categories, nature of expenses, system of organization and functioning of these activities. (2) The revenue and expenditure budgets for activities financed entirely from their own income shall be approved with the budget of the public institution to which they belong. (3) In case of non-realization of the revenues provided for in the budgets of the activities financed entirely from their own income, the expenses will be made ((4) Excedes resulting from the execution of revenue and expenditure budgets of activities fully financed by own income shall be carried over to the following year by the same destination or shall be taken as income to the local budget, according to the judgment deliberative authorities. + Article 72 Temporary loans for some public activities or institutions ((1) Where the establishment, subordinated to principal authorising officers, public institutions and services or activities financed entirely by their own income, does not have sufficient funds, on the basis of documentation thoroughly substantiated the deliberative authorities can approve loans without interest from the local budget, on the basis of convention. (2) Loans granted under the conditions of par. ((1) will be repaid in full within one year from the date of granting. (3) In the event of non-repayment of loans at the established deadline, late increases will be applied to those existing for budget revenues, according to the law. + Article 73 House execution of budgets of public institutions ((1) Public institutions and services, regardless of the financing and subordination system, including activities in addition to some public institutions, fully funded by their own revenues, shall carry out the operations of receipts and payments through the units territorial of the State Treasury in whose radius they are based and where they have opened the accounts of income, expenses and availabilities. (2) 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 (3) The executive authorities and the chairpersons of the county councils shall publish on the website of the public institutions and/or through public display of the draft budget, the approved budget, the implementation of the budget, the evolution of the execution the budget, the budget adjustment and the execution account, as well as the update of the information at least once a quarter. + Chapter VI Financial crisis and insolvency of administrative-territorial units + Article 74 Financial crisis (1) The financial crisis is the state of the patrimony of the administrative-territorial unit characterized by the existence of financial difficulties, through the acute lack of cash availability, which leads to the non-payment of payment obligations, liquids and over a certain period of time. The financial crisis is presumed in one of the following situations: ---------- Part introd. a para. ((1) of art. 74 74 has been amended by section 4.2 4 4 of art. unique from LAW no. 35 35 of 22 March 2016 published in MONITORUL OFFICIAL no. 219 219 of 24 March 2016, amending section 1 1 of art. 123 of EMERGENCY ORDINANCE no. 46 46 of 21 May 2013 , published in MONITORUL OFFICIAL no. 299 299 of 24 May 2013. a) non-payment of payment obligations, liquids and chargeable, older than 90 days and exceeding 15% of the expenses provided for in the general budget of the respective administrative-territorial unit, except those in commercial dispute; ---------- Lit. a) a par. ((1) of art. 74 74 has been amended by section 4.2 4 4 of art. unique from LAW no. 35 35 of 22 March 2016 published in MONITORUL OFFICIAL no. 219 219 of 24 March 2016, amending section 1 1 of art. 123 of EMERGENCY ORDINANCE no. 46 46 of 21 May 2013 , published in MONITORUL OFFICIAL no. 299 299 of 24 May 2013. b) non-payment of the salary rights provided for in the local revenue and expenditure budget or in the budgets of public or county public or local interest institutions or services, as the case may be, for a period of more than 90 days from the due date; ------------ Alin. ((1) of art. 74 74 has been amended by section 1 1 of art. 123 of EMERGENCY ORDINANCE no. 46 46 of 21 May 2013 , published in MONITORUL OFFICIAL no. 299 299 of 24 May 2013. (2) The financial crisis situation may be noticed by the principal authorising officer of the administrative-territorial unit, the head of the financial-accounting department within the specialized apparatus of the administration authorities local public, secondary authorising officers and tertiary authorising officers of public services subordinated to the local council, heads of companies or autonomous regions under the local council, various creditors, director of the general directorate of public finances county, respectively of the city of Bucharest and the territorial structures of the Court of Accounts. The complaint is made at the general direction of the county public finances or the city of Bucharest and the main authorising officer of the administrative-territorial unit that is in the situation of financial crisis. (3) Within 30 days from the request of any interested person, the principal authorising officer of the administrative-territorial unit has the obligation to provide the economic and financial situation and the conclusion of framing or non-compliance provisions of para. ((1). (4) The principal authorising officer, within 5 working days from the finding of the financial crisis, convenes the deliberative authority and refers the general direction of the county public finances or the city of Bucharest, as the case may be. ------------ Alin. ((4) of art. 74 74 has been amended by section 1 1 of art. 123 of EMERGENCY ORDINANCE no. 46 46 of 21 May 2013 , published in MONITORUL OFFICIAL no. 299 299 of 24 May 2013. (5) The deliberative authority takes note, under the law, of the existence of the financial crisis situation, mandates the principal authorising officer for the elaboration of the financial recovery plan and analyzes proposals to be contained in the financial recovery presented by the principal authorising officer. ((6) Within 30 calendar days following the adoption of the judgment declaring the state of financial crisis, the principal authorising officer together with the other members of the financial crisis committee shall prepare a plan of financial recovery of the administrative-territorial unit. ------------ Alin. ((6) of art. 74 74 has been amended by section 1 1 of art. 123 of EMERGENCY ORDINANCE no. 46 46 of 21 May 2013 , published in MONITORUL OFFICIAL no. 299 299 of 24 May 2013. (7) The financial recovery plan shall include economic and financial planning during the financial recovery procedure, which shall include: 1. a presentation of the economic and financial situation of the administrative-territorial unit; 2. measures to ensure the provision of essential public services by the local public administration authorities during the implementation of the financial recovery plan; 3. measures to improve the financial management and control mechanisms necessary to streamline the provision of essential public services; 4. measures to increase the degree of collection of own income, as well as to generate additional income; 5. measures to reduce expenditure; 6. economic and financial planning during the financial recovery procedure, which involves: a) the analysis of all budget revenues and expenditures, recommendations for increasing revenues and reducing expenses, as well as the elaboration of corrections of the local budget; b) projection of revenues and expenditures for the current year and for the next 2 years; c) the restructuring of the management, organization and management of the specialized apparatus of the mayor, respectively of the county council, of the public services and public institutions of local or county interest, as 7. establishing tasks for the fulfilment of the provisions of the financial recovery plan on objectives, responsible persons and deadlines. ------------ Alin. ((7) of art. 74 74 has been amended by section 1 1 of art. 123 of EMERGENCY ORDINANCE no. 46 46 of 21 May 2013 , published in MONITORUL OFFICIAL no. 299 299 of 24 May 2013. ((8) The control of the execution and fulfilment of the measures contained in the financial recovery plan shall be carried out by the Financial Crisis Committee. ------------ Alin. ((8) of art. 74 74 has been amended by section 1 1 of art. 123 of EMERGENCY ORDINANCE no. 46 46 of 21 May 2013 , published in MONITORUL OFFICIAL no. 299 299 of 24 May 2013. (9) The financial recovery plan shall be submitted for approval to the deliberative authority within 3 working days of the elaboration and shall be adopted no later than 5 working days after the submission. If the financial recovery plan is not adopted, the deliberative authority shall meet within 3 working days from the date of the debate in the last session for its reconsideration. If the financial recovery plan is not adopted, it shall be deemed approved in the form proposed by the originator. (10) The financial recovery plan may be amended, at the request of the principal authorising officer, whenever necessary, where data, information or facts unknown at the time of its approval appear, if they may prevent the financial recovery process. The new plan shall be drawn up by the principal authorising officer together with members of the Financial Crisis Committee and shall be subject to the approval of the deliberative ------------ Alin. ((10) of art. 74 74 has been amended by section 1 1 of art. 123 of EMERGENCY ORDINANCE no. 46 46 of 21 May 2013 , published in MONITORUL OFFICIAL no. 299 299 of 24 May 2013. (11) The principal authorising officer shall have the obligation to ensure the efficient and effective functioning of the essential public services during the recovery of the financial crisis. (12) The deliberative authority shall declare, at the request of the principal authorising officer and with the advisory opinion of the financial crisis committee, the cessation of the financial crisis, by adopting a decision, if: a) the criteria provided in par. ((1) have not been highlighted for 180 calendar days; b) the criteria for declaring the state of insolvency, provided by art. 75, in which case the administrative-territorial unit is subject to insolvency proceedings, provided by this law. ------------ Alin. ((12) of art. 74 74 has been amended by section 1 1 of art. 123 of EMERGENCY ORDINANCE no. 46 46 of 21 May 2013 , published in MONITORUL OFFICIAL no. 299 299 of 24 May 2013. (13) The financial crisis situation, namely its cessation, shall be recorded, within 5 days from the declaration of the financial crisis, by the principal authorising officer, respectively from the approval of the termination of the crisis financial, in the local register of situations of financial crisis of administrative-territorial units, which is managed by the general directions of the county public finances, respectively of the city of Bucharest. They will communicate monthly the opening or closing situations of the financial crises registered to the Ministry of Public Finance, to be registered in the national register of financial crisis situations of the units administrative-territorial. + Article 75 Insolvency (1) Insolvency is the state of the patrimony of the administrative-territorial unit characterized by the existence of financial difficulties, through the acute lack of cash availability, which leads to the non-payment of payment obligations, liquid and chargeable, on a certain period of time. Insolvency is presumed in one of the following situations: ---------- Part introd. a para. ((1) of art. 75 75 has been amended by section 6.6. 5 5 of art. unique from LAW no. 35 35 of 22 March 2016 published in MONITORUL OFFICIAL no. 219 219 of 24 March 2016, amending section 2 2 of art. 123 of EMERGENCY ORDINANCE no. 46 46 of 21 May 2013 , published in MONITORUL OFFICIAL no. 299 299 of 24 May 2013. a) non-payment of payment obligations, liquids and chargeable, older than 120 days and exceeding 50% of the expenses provided for in the general budget of the administrative-territorial units, without taking into account those in commercial dispute; ---------- Lit. a) a par. ((1) of art. 75 75 has been amended by section 6.6. 5 5 of art. unique from LAW no. 35 35 of 22 March 2016 published in MONITORUL OFFICIAL no. 219 219 of 24 March 2016, amending section 2 2 of art. 123 of EMERGENCY ORDINANCE no. 46 46 of 21 May 2013 , published in MONITORUL OFFICIAL no. 299 299 of 24 May 2013. b) non-payment of salary rights arising from employment relationships and provided for in the income and expenditure budget, for a period of more than 120 days from the due date. ------------ Alin. ((1) of art. 75 75 has been amended by section 2 2 of art. 123 of EMERGENCY ORDINANCE no. 46 46 of 21 May 2013 , published in MONITORUL OFFICIAL no. 299 299 of 24 May 2013. ((2) Any creditor or group of creditors having one or more certain claims, liquid and chargeable against an administrative-territorial unit, with a summed value exceeding 50% of its budget for a period of 120 days consecutive, may introduce to the court in whose constituency the administrative-territorial unit has its headquarters an application for the opening of the insolvency proceedings of this administrative-territorial unit. (3) Within 30 days from the request of any interested person, the principal authorising officer of the administrative-territorial unit has the obligation to provide the economic and financial situation and the conclusion of framing or non-compliance provisions of para. ((1). (4) The principal loan officer of the administrative-territorial unit has the obligation that, within 15 days from the finding of the state of insolvency that intervened according to par. (1), to request the opening of the procedure on the insolvency of the administrative-territorial unit, by application submitted to the court in whose constituency the respective administrative-territorial unit is located. The principal authorising officer of the administrative-territorial unit has the obligation to notify the opening of insolvency proceedings to creditors and any interested persons. (5) Premature introduction, in bad faith, by the principal authorising officer of the application referred to in par. (4) draws its liability, under the law, for damages caused to the interested party. (6) The syndic judge, by the decision to open insolvency proceedings, shall appoint an administrator. (7) Within 30 calendar days the judicial administrator elaborates the insolvency recovery plan, together with the principal authorising officer, with the opinion of the general directorate of the county public finances or the General Directorate of Public finances of Bucharest Municipality and of the territorial accounts chamber. ------------ Alin. ((7) of art. 75 75 has been amended by section 2 2 of art. 123 of EMERGENCY ORDINANCE no. 46 46 of 21 May 2013 , published in MONITORUL OFFICIAL no. 299 299 of 24 May 2013. (8) The administrator or principal authorising officer, as the case may be, shall ensure that during the period of insolvency proceedings ensure the efficient and effective provision of essential public services, under the law. (9) The insolvency recovery plan will include: a) measures to restore the financial viability of the administrative-territorial unit; b) measures to continue the provision of essential services of the administrative-territorial unit, throughout the period of its insolvency; c) the plan to pay the debts to creditors. (10) The insolvency recovery plan shall be subject to the approval of the local council, within 10 days from the preparation according to the provisions of par. ((7), and becomes mandatory both for the deliberative authority and for the principal authorising officer of the administrative-territorial unit. (11) In case of non-adoption within the period provided in par. (10), the administrator will propose to the syndic judge the issuance of the decision to take over the duties of principal authorising officer by the administrator. (12) The administrator will monitor compliance with the insolvency recovery plan. (13) In case of non-compliance with the insolvency recovery plan, the administrator will propose to the syndic judge the suspension of the duties of principal authorising officer and the issuance of the decision to take over the duties of authorising officer by administrator. (14) The principal authorising officer and the deliberative authority of the administrative-territorial unit shall be prohibited from exercising any powers with financial implications throughout the management of the insolvency situation, according to the provisions of para. ((11)-(13), duties that are exercised exclusively by the administrator appointed under the conditions of par. ((6), (11) or (13). (15) If the conditions of insolvency of the administrative-territorial unit are no longer fulfilled, the syndic judge shall pronounce a sentence of closing the procedure, even if all the claims contained in the plan of recovery of the state of insolvency. The rest of the receivables nestinse in insolvency proceedings will be contained in the recovery plan of the financial crisis. The closing sentence of the procedure is notified by the judicial administrator to the general directorate of the county public finances, respectively of the city of Bucharest, as the case may be, to make the mention in the local register administrative-territorial units. ------------ Alin. ((15) of art. 75 75 has been amended by section 2 2 of art. 123 of EMERGENCY ORDINANCE no. 46 46 of 21 May 2013 , published in MONITORUL OFFICIAL no. 299 299 of 24 May 2013. (16) By closing the insolvency proceedings, the administrator shall be discharged from any duties or responsibilities regarding the application of the procedure to the principal authorising officer, to the patrimony of the administrative-territorial unit, as well as to creditors. Within 30 days of the notification provided in par. ((15), between the administrator and the principal authorising officer, a report of receipt-receipt shall be concluded on the operations carried out during the insolvency proceedings. (17) The administrative-territorial unit returns to the status of financial crisis, and the principal authorising officer and the local council shall resume their duties and proceed according to art. 74 on the application of the financial recovery plan for the exit of the administrative-territorial unit from the financial crisis. (18) The expenses occasioned with the payment of the administrator's allowance and the fulfillment of the insolvency recovery procedure represent expenses of the administrative-territorial unit and shall be borne from its budget. (19) The opening situation of the insolvency proceedings, namely its closing, shall be registered within 5 days from the declaration of insolvency, respectively from the notification of the court decision to close the procedure to the main authorising officer, in the local register of insolvency situations of administrative-territorial units, which is managed by the general directions of the county public finances, respectively of the city of Bucharest. They will communicate monthly the situations of opening or closing the insolvency proceedings registered to the Ministry of Public Finance, to be registered in the national register of insolvency situations of the units administrative-territorial. Exceptions *) + Article 75 ^ 1 Art. 14 14 para. ((6)-(8) and art. 49 49 para. (6)-(13) does not apply to administrative-territorial units/subdivisions that enter into the financial crisis procedure, respectively insolvency, according to the special law provided in art. 85. ------------ Article 75 ^ 1 has been introduced by item 1. 37 37 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. + Chapter VII Institutional provisions + Article 76 Committee on Local Public Finance (1) The Committee on Local Public Finance, an advisory body in the process of developing financial regulations, which directly concern local budgets and the establishment of balancing amounts that are allocated to the public, shall be established. annually from the state budget for local budgets, partnership type structure, without legal personality. (. The Committee for Local Public Finance shall be composed of one representative appointed by: a) the Romanian Parliament; b) Ministry of Administration and Interior; c) Ministry of Public Finance; d) associative structure of communes in Romania; e) associative structure of cities in Romania; f) the associative structure of the Romanian municipalities; g) associative structure of county councils in Romania. (3) The Ministry of Public Finance and the Ministry of Administration and Interior, through the specialized structures, together provide the technical secretariat of the Committee for Local Public Finance. (4) The functioning and tasks of the Committee for Local Public Finance shall be established by Government Decision, within 60 days from the entry into force of this Law. Procedures for advertising the budgets of administrative-territorial units/subdivisions + Article 76 ^ 1 *) (1) The main authorising officers of the local public institutions shall be published on the websites of the administrative-territorial units/subdivisions of the following documents and information: a) the draft budgets provided for in art. 1 1 para. ((2) subject to public consultation, including their annexes, within two working days of submission to public consultation; b) the communications provided in art. 57 57 para. (2 ^ 1), within 5 working days of receipt; c) the budgets provided in art. 1 1 para. ((2) approved, including their annexes, within 5 working days of approval; d) financial statements on the quarterly and annual budget execution related to the budgets provided in art. 1 1 para. ((2), including outstanding payments, within a maximum of 5 working days from the submission to the general directorates of public finances; e) the consolidated general budget of the administrative-territorial unit/subdivision, drawn up according to the methodology approved by joint order of the Minister of Administration and Interior and the Minister of Public Finance, within 5 working days of at the local council; f) the local public debt register, as well as the register of local guarantees, updated annually, until January 31 of each year; g) the public investment program of the administrative-territorial unit/subdivision within 5 working days from approval. (2) The information provided in par. (1) shall be transmitted in electronic format within 5 working days from the deadlines provided in par. (1) to the Ministry of Administration and Interior, in order to publish on its website. (3) The obligation provided for in par. ((2) only after obtaining the registration number automatically generated by the computer program after uploading the information. (4) Administrative-territorial units that until December 31, 2010 do not have public internet pages the documents and information provided in par. (1), within the respective deadlines, at the notice board at their headquarters, without being exempted from the application of the provisions of par. ((2) and (3). (5) Administrative-territorial units that fall within the provisions of par. (4) are required by 31 December 2010 to carry out and operationalise their own websites. ------------ Art. 76 ^ 1 was introduced by item 38 38 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. + Chapter VIII Sanctions + Article 77 Offences and penalties It is a crime and is punishable by imprisonment from 3 months to 2 years or with a fine: a) hiring, ordering and making payments above the maximum limits of the amounts approved at the expense part, through the budgets provided in art. 1 1 para. ((2); b) committing the expenses from the budgets provided in art. 1 1 para. ((2) over the limit of approved budget appropriations; c) exercise of any powers with financial implications throughout the management of the insolvency situation, according to the provisions of art. 75 75 para. ((11)-(13), by the principal authorising officer or by the deliberative authority of the administrative-territorial unit under insolvency proceedings. ------------- Article 77 has been amended by art. 182 of LAW no. 187 187 of 24 October 2012 published in MONITORUL OFFICIAL no. 757 757 of 12 November 2012. + Article 78 Contraventions and penalties (1) The following facts are contraventions: a) non-compliance with 9 9 para. ((2), art. 14 14 para. ((3) and (4), art. 19 19 para. ((2), art. 40 40, art. 44 44, art. 45 45, art. 57 57 and art. 69 69 para. ((2) and (4); b) non-compliance with 5 5 para. ((2)-(4), art. 24 24 para. ((3), art. 26 26 para. ((4), art. 32 32 para. ((1)-(4), art. 33 33 para. ((3)-(6), art. 39 39 para. ((2), art. 49 49 para. ((3)-(5) and (7), art. 51 51 para. ((1), art. 54 54 para. ((2)-(6) and (9), art. 55 55 para. ((1), art. 56 56 para. ((1), art. 70 70 para. ((1), art. 72 72 para. ((2), art. 73 73 para. ((3), art. 74 74 para. ((4), (6) and (13), art. 75 75 para. ((19) and art. 76 76 ^ 1; ------------ Point b) of par. ((1) of art. 78 78 has been amended by section 4.2 12 12 of art. I of EMERGENCY ORDINANCE no. 47 47 of 1 September 2012 , published in MONITORUL OFFICIAL no. 635 635 of 6 September 2012. c) non-compliance with 4 4 para. ((4) and (6), art. 14 14 para. ((1) and (6), art. 23 23, art. 30 30 para. ((3)-(6), art. 32 32 para. ((7), art. 38 38, art. 39 39 para. ((3)-(6), art. 63 63, art. 73 73 para. ((1) and of art. 75 75 para. ((4) and (6). ------------ Letter c) a par. ((1) of art. 78 78 has been amended by section 4.2 3 3 of art. 123 of EMERGENCY ORDINANCE no. 46 46 of 21 May 2013 , published in MONITORUL OFFICIAL no. 299 299 of 24 May 2013. d) non-compliance with 14 14 para. ((8), art. 49 49 para. ((8), (9), (12)-(14), art. 61 61 para. ((3) *). ------------ Letter d) a par. ((1) of art. 78 78 has been amended by section 4.2 40 40 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This amendment shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. e) non-compliance with 62 62 para. ((9) and (10) *). ------------ Letter e) a par. ((1) of art. 78 78 was introduced by section 4.2. 41 41 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 August 2010, according to the letter a). art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (2) Contraventions provided in par. ((1) lit. a) is sanctioned with a fine of 500 lei to 1,500 lei, those of par. ((1) lit. b), with a fine of 1,000 lei to 2,500 lei, and those from par. ((1) lit. c), with a fine of 3,000 lei to 5,000 lei. (2 ^ 1) Contraventions provided in par. ((1) lit. d) is sanctioned with a fine of 10,000 lei to 50,000 lei. ------------ Alin. (2 ^ 1) of art. 78 78 has been introduced by section 11 11 of art. I of EMERGENCY ORDINANCE no. 28 28 of 19 March 2008 , published in MONITORUL OFFICIAL no. 217 217 of 21 March 2008. (2 ^ 2) Contraventions provided in par. ((1) lit. e) is sanctioned with a fine of 10,000 lei to 40,000 lei *). ------------ Alin. (2 ^ 2) of art. 78 78 has been introduced by section 42 42 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This supplement shall apply from 1 August 2010, according to the letter a). art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. (3) The finding of contraventions and the application of fines shall be made by persons empowered for this purpose by the Court of Accounts, the Ministry of Administration and Interior and the Ministry of Public Finance, according to the law. + Article 79 Legislation applied to the contravention Contraventions provided for in art. 78 the provisions of Government Ordinance no. 2/2001 on the legal regime of contraventions, approved with amendments and additions by Law no. 180/2002 , with subsequent amendments and completions, except art. 28 28 and 29. + Chapter IX Final provisions + Article 80 Public accounting (1) The public accounting of local public institutions, defined according to this law, 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) 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; c) repealed. ------------- Letter c) a par. ((1) of art. 80 80 has been repealed by letter b) 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. + Article 81 The income regime of the budgets provided for in 1 1 para. ((2) 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 + Article 82 (1) With the amounts approved by Government decision, from the budgetary and intervention reserve funds at the disposal of the Government, as well as with other amounts allocated from the state budget or withdrawn by normative acts shall be increased, respectively diminishing the local budgets available to the executive authority, according to the law, following that at the first meeting of the deliberative authority to validate the respective amendments. (2) By exception to the provisions of par. (1), with the amounts approved by Government decision, from the budgetary and intervention reserve funds at the disposal of the Government, as well as with other amounts allocated from the state budget or withdrawn by normative acts, shall be increased, respectively local budgets by decision issued by the person fulfilling the quality of principal authorising officer under the conditions art. 117 117 para. ((2) of Law no. 215/2001 on local public administration, republished, with subsequent amendments and amendments, with the opinion of the county administration of public finances. ---------- Alin. ((2) of art. 82 82 was introduced by art. IV of EMERGENCY ORDINANCE no. 41 41 of 30 September 2015 , published in MONITORUL OFFICIAL no. 733 733 of 30 September 2015. (3) By exception to the provisions of art. 61 61 para. (1), in the case of administrative-territorial units that have the local councils dissolved and the local council could not be reconstituted, under the law, the mayor can approve, by disposition, the contracting of a loan to ensure co-financing projects benefiting from non-reimbursable external funds of post-accession from the European Union for the 2007-2013 programming period, i.e. to provide funding for ineligible expenses associated with them. ---------- Alin. ((3) of art. 82 82 has been introduced by section 2 2 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. IV of EMERGENCY ORDINANCE no. 41 41 of 30 September 2015 , published in MONITORUL OFFICIAL no. 733 733 of 30 September 2015. ----------- Article 82 has been amended by section 2. 2 2 of art. I of EMERGENCY ORDINANCE no. 91 91 of 30 June 2009 , published in MONITORUL OFFICIAL no. 457 457 of 1 July 2009. + Article 83 Repealed. ------------ Article 83 was repealed by point (a). 43 43 of art. I of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. This repeal shall apply from 1 January 2011, in accordance with point (b) of the art. X of EMERGENCY ORDINANCE no. 63 63 of 30 June 2010 , published in MONITORUL OFFICIAL no. 450 450 of 2 July 2010. + Article 84 Methodological rules and instructions In application of the provisions of this law, the Ministry of Administration and Interior and the Ministry of Public Finance are authorized to issue methodological norms and application instructions. + Article 85 Procedure of financial crisis and insolvency of administrative-territorial units Within 6 months from the entry into force of this law, the Ministry of Administration and Interior and the Ministry of Public Finance shall develop the draft special law on the procedure for the application of the provisions of art. 74 74 and 75. + Article 86 Entry into force ((. This Law shall enter into force on 1 January 2007, with the following exceptions: a) art. 61, which takes effect 3 days from the date of publication in the Official Gazette of Romania, Part I, of the present law; b) art. 33 33 para. ((4) lit. f) and g) enter into force on January 1, 2008, and art. 74 and 75, on the date of entry into force of the special law provided in art. 85. ------------ Point b) of par. ((1) of art. 86 86 has been amended by section 4.2 12 12 of art. I of EMERGENCY ORDINANCE no. 28 28 of 19 March 2008 , published in MONITORUL OFFICIAL no. 217 217 of 21 March 2008. c) art. 26 26 para. ((7), art. 33 33 para. ((8) and art. 41, which takes effect on January 1, 2008, in order to substantiate the budgetary projection for 2009. (2) On the date of entry into force of this Law, the Government Emergency Ordinance no. 45/2003 on local public finances, published in the Official Gazette of Romania, Part I, no. 431 of 19 June 2003, approved with amendments and additions by Law no. 108/2004 , with subsequent amendments and completions, as well as any other provisions to the contrary. ------------ Alin. ((2) art. 86 86 has been amended by RECTIFICATION no. 273 273 of 29 June 2006 , published in MONITORUL OFFICIAL no. 627 627 of 20 July 2006. This law was adopted by the Romanian Parliament, in compliance with the provisions of art. 75 75 and art. 76 76 para. (1) of the Romanian Constitution, republished.
CHAMBER OF DEPUTIES PRESIDENT
BOGDAN OLTEANU
SENATE PRESIDENT
NICOLAE VACAROIU
Bucharest, June 29, 2006. No. 273. + Annex 1 LIST taxes, duties and other income of local budgets -------------------------------------------------------------------------------- No. crt. Revenue designation -------------------------------------------------------------------------------- CAP. I Revenue to be provided in the own budgets of the counties A. Own income: 1. Taxes on profit from the autonomous regions and companies under the county councils authority 2. Côte broken down from income tax: a) allowances broken down by income tax; b) amounts allocated by the county council from the rates broken down by the tax income for balancing local budgets. 3. Other income taxes, profit and capital gains: -other income taxes, profit and capital gains 4. Taxes on the use of goods, authorization of use of goods carrying out activities: a) the tax on means of transport; b) fees and charges for issuing licenses and operating permits 5. Property income: a) payments from the net profit of the autonomous regions under the authority county councils; b) refunds of funds from the budget financing of previous years; c) revenues from concessions and rentals; d) dividend income; e) other income from the property. 6. Income from services and other activities: a) income from service provision; b) monthly contribution of parents for the maintenance of children in units social protection; c) income from the recovery of costs, imputations and compensation; d) other income from services and other activities. 7. Fines, penalties and confiscations: a) income from fines and other sanctions applied according to the provisions legal; b) proceeds from the valorisation of confiscated, abandoned and other amounts found with the seizure, according to the law; c) other fines, penalties and confiscations. 8. Income from the use of goods: a) income from the valorisation of public institutions ' assets; b) revenues from privatization; c) income from the sale of private domain goods. B. Amounts broken down from some state budget revenues C. Donations and sponsorships D. Subsidies from the state budget and other administrations It's financial operations. CAP. II Revenue that is provided for in the budgets of the communes, cities, Municipalities, sectors of Bucharest and municipality Bucharest A. Own income: 1. Taxes on profit from the autonomous regions and companies under the Local councils 2. Côte broken down from income tax: a) allowances broken down by income tax; b) amounts allocated by the county council from the rates broken down by the tax income for balancing local budgets. 3. Other income taxes, profit and capital gains: -other income taxes, profit and capital gains. 4. Taxes and property taxes: a) tax on buildings; b) land tax; c) legal fees from stamp, stamp duties for notarial activity and other stamp duty; d) other taxes and property taxes. 5. Other taxes and general taxes on goods and services: -hotel fees. 6. Fees on specific services: a) tax on shows; b) other taxes on specific services. 7. Taxes on the use of goods, authorization of use of goods carrying out activities: a) taxes on means of transport; b) fees and charges for issuing licenses and authorizations operation; c) other taxes on the use of goods, authorization of use of on carrying out activities. 8. Other taxes and taxes: -other taxes and tax charges. 9. Property income: a) payments from the net profit of the autonomous regions under the authority local councils; b) refunds of funds from the budget financing of previous years; c) revenues from concessions and rentals; d) dividend income; e) other income from the property. 10. Interest income: -other interest income. 11. Income from services and other activities: a) income from service provision; b) contribution of parents or legal supporters for maintenance children in crèches; c) the contribution of the beneficiary persons of the social assistance canteens d) taxes from cadastral activities and agriculture; e) monthly contribution of parents for the maintenance of children in social protection units; f) income from the recovery of costs, imputations and compensation; g) other income from services and other activities. 12. Income from administrative fees, releases of permits: a) extra-judicial stamp duty; b) other income from administrative fees, releases of permits. 13. Fines, penalties and confiscations: a) income from fines and other sanctions applied according to the provisions legal; b) penalties for failure to submit or late submission of the declaration of taxes and duties; c) proceeds from the valorisation of confiscated, abandoned and other amounts found with the seizure, according to the law; d) other fines, penalties and confiscations. 14. Various income: a) payments from income and/or availabilities of public institutions; b) Other income. 15. Income from the use of goods: a) income from the valorisation of public institutions ' assets; b) incomes from the sale of houses built from state funds; c) revenues from privatization; d) income from the sale of private domain goods. B. Amounts broken down from some state budget revenues C. Donations and sponsorships D. Subsidies from the state budget and other administrations It's financial operations. -------------------------------------------------------------------------------- Note
----------
NOTE:
The incomes of local budgets can be updated as a result of the improvement of the tax legislation, as well as through the annual budgetary laws, in accordance with the programs of increasing the financial autonomy of the administrative-territorial units and decentralisation of public services.
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+ Annex 2 LIST expenditure to be provided for in local budgets -------------------------------------------------------------------------------- No. crt. Expenditure name -------------------------------------------------------------------------------- CAP. I Expenditure to be provided for in the own budgets of the counties 1. Public authorities and external actions: -executive authorities. 2. Other general public services: a) the budgetary reserve fund available to the administration authorities local public; b) the external loan guarantee fund, contracted/guaranteed by state; c) fund to guarantee external loans, contracted/guaranteed by local public administration authorities; d) Community public records of persons; e) other general public services. 3. Interest 4. General transfers between different levels of administration: -transfers from the budgets of county councils to finance centers Day for child protection. 5. Defense: -national defense (military centers). 6. Public Order and National Security: a) Community police; b) Civil protection and fire protection. 7. Education: a) pre-school and primary education *); -pre-school education *); -primary education *); ---------- *) The expenditure on the granting of milk products and of bakery, according to Government Emergency Ordinance no. 96/2002 on the granting of dairy and bakery products for students in grades I to IV of state education, as well as for preschool children in kindergartens state with normal hours of 4 hours, approved with amendments and completions by Law No. 16/2003, with subsequent amendments and completions. b) special education; c) other expenditure on education. 8. Health: a) medical services in health facilities with beds: -general hospitals; b) other expenditure on health: -other institutions and sanitary actions. 9. Culture, recreation and religion: a) cultural services: -county public libraries; --museums; -public institutions of performances and concerts; -popular art and crafts schools; -centres for the preservation and promotion of traditional culture; -consolidation and restoration of historical monuments; -other cultural services; b) recreational and sports services: --sports; c) religious services; d) other services in the field of culture, recreation and religion. 10. Insurance and social assistance: a) assistance to elderly people; b) social assistance in case of diseases and invalidity: -social assistance in case of invalidity; c) social assistance for the family and children; d) other expenses in the field of insurance and social assistance. 11. Housing, services and public development: a) water supply and hydrotechnical facilities: --water supply; -hydrotechnical facilities; b) other services in the fields of housing, services and development Communal. 12. Environmental protection: a) sanitation and waste management: -collection, treatment and destruction of waste. 13. General economic, commercial and labor actions: a) general economic and commercial actions: -preventing and combating floods and glaciers; -regional and local development programmes; -other expenses for general economic and commercial actions. 14. Fuel and Energy: a) thermal energy; b) other expenditure on fuels and energy. 15. Agriculture, forestry, fish farming and hunting: a) agriculture: -plant protection and phytosanitary quarantine. 16. Transport: a) road transport: -roads and bridges; b) air transport: -civil aviation; c) other expenditure on transport. 17. Other economic actions: a) free zones; b) tourism; c) multifunctional development projects; d) other economic actions. CAP. II Expenditure to be provided for in the budgets of the communes, cities, Municipalities, sectors of Bucharest and municipality Bucharest 1. Public authorities and external actions: -executive authorities. 2. Other general public services: a) the budgetary reserve fund available to the administration authorities local public; b) the external loan guarantee fund, contracted/guaranteed by state; c) fund to guarantee external loans, contracted/guaranteed by local public administration authorities; d) Community public records of persons; e) other general public services. 3. Interest 4. General transfers between different levels of administration: -transfers from local budgets for social assistance institutions for people with disabilities. 5. Defense: -national defense (military centers). 6. Public Order and National Security: a) Community police; b) Civil protection and fire protection. 7. Education: a) pre-school and primary education: -pre-school education; -primary education; b) secondary education: -lower secondary education; -higher secondary education; -vocational education; c) post-secondary education; d) special education *); ------- *) For the budgets of the Bucharest municipality e) ancillary services for education: -interned and canteen for students; --other ancillary services; f) other expenditure on education. 8. Health: a) medical services in health facilities with beds: -general hospitals; b) other expenditure on health: -other institutions and sanitary actions. 9. Culture, recreation and religion: a) cultural services: -communal, municipal, municipal public libraries; --museums; -public institutions of performances and concerts; -popular art schools and crafts * *); --------- **) For the budget of Bucharest. --houses of culture; -cultural hostels; -centres for the preservation and promotion of traditional culture; -consolidation and restoration of historical monuments; -other cultural services; b) recreational and sports services: --sports; --youth; -maintenance of public gardens, parks, green areas, sports facilities and leisure; c) religious services; d) other services in the field of culture, recreation and religion. 10. Insurance and social assistance: a) social assistance in case of diseases and invalidity: -social assistance in case of invalidity; b) social assistance for the family and children *); ------- *) For the budgets of the Bucharest municipality c) housing aid; d) crèches; e) prevention of social exclusion: -social assistance; -social assistance canteens; f) other expenses in the field of insurance and social assistance. 11. Housing, services and public development: a) housing: -development of the housing system; -other expenditure on housing; b) water supply and hydrotechnical facilities: --water supply; -hydrotechnical facilities; c) public lighting and rural electrification; d) natural gas supply in localities; e) other services in the fields of housing, services and development Communal. 12. Environmental protection: a) sanitation and waste management: -sanitation; -waste collection, treatment and destruction; b) sewage and waste water treatment. 13. General economic, commercial and labor actions: a) general economic and commercial actions: -preventing and combating floods and glaciers; -stimulating small and medium enterprises; -regional and local development programmes; -other expenses for general economic and commercial actions. 14. Fuel and Energy: a) thermal energy; b) other fuels; c) other expenditure on fuels and energy. 15. Agriculture, forestry, fish farming and hunting: a) agriculture: -plant protection and phytosanitary quarantine *); -------- *) For the budget of Bucharest. -other expenditure on agriculture. 16. Transport: a) road transport: -roads and bridges; -public transport; --streets; b) other expenditure on transport. 17. Other economic actions: a) the Romanian Social Development Fund; b) free zones; c) tourism; d) multifunctional development projects; e) other economic actions. -------------------------------------------------------------------------------- Note
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NOTE:
The expenses of local budgets can be updated as a result of the improvement of the tax legislation, as well as through the annual budgetary laws, in accordance with the programs of increasing the financial autonomy of the administrative-territorial units and decentralisation of public services.
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