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Law No. 270 October 15, 2013 For The Modification And Completion Of The Law #. 500/2002 Concerning Public Finances

Original Language Title:  LEGE nr. 270 din 15 octombrie 2013 pentru modificarea şi completarea Legii nr. 500/2002 privind finanţele publice

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LEGE no. 270 270 of 15 October 2013 (* updated *) to amend and supplement Law no. 500/2002 on public finances ((updated on 30 September 2015 *)
ISSUER PARLIAMENT




---------- The Romanian Parliament adopts this law + Article I Law no. 500/2002 on public finances, published in the Official Gazette of Romania, Part I, no. 597 of 13 August 2002, as amended and supplemented, shall be amended and supplemented as follows: 1. In Article 2, points 2 and 3 shall be amended and shall read as follows: " 2. budgetary commitment-the administrative act by which the budget credit is reserved in order to extinguish the payment obligation resulting from the execution of the legal commitment; 3. legal commitment-the legal act by which it is created, in the case of administrative acts or contracts or it is found, in the case of laws, Government decisions, agreements, court decisions, the obligation to pay on public funds; " 2. In Article 2, after point 3 ^ 1, two new points are inserted, points 3 ^ 2 and 3 ^ 3, with the following contents: "" 3 ^ 2. commitment of expenditure-phase in the process of budgetary execution, whereby the public institution assumes the obligation to pay a sum of money, resulting from the fulfilment of the conditions stipulated in a legal commitment to the delivery of goods, execution of works, provision of services and payment of payment obligations resulting from the laws, Government decisions, agreements, court decisions, within the limits of commitment appropriations approved by the annual budgetary law; 3 3 ^ 3. multi-annual actions-actions whose period of achievement exceeds one budget year; " 3. In Article 2, point 5 is amended and shall read as follows: "5. budget authorization-approval given to authorising officers to hire and/or to make payments, within a given period, within the limits of approved commitment and/or budgetary appropriations;" 4. Article 2, paragraph 7 shall be repealed. 5. In Article 2, after point 7, three new points are inserted, points 7 ^ 1 to 7 ^ 3, with the following contents: "" 7 ^ 1. centralized budgets of public institutions partially financed from the state budget, state social insurance budget, budgets of special funds-synthesis of budgets of institutions partially financed from the mentioned budgets, annexes to budgets the principal authorising officers, detailed at the level of chapter and expenditure securities; 7 7 ^ 2. budgetary framework-the totality of the provisions and procedures underlying the application of budgetary accounting and statistical reporting systems, rules and procedures for the elaboration of forecasts for budgetary planning, rules National numerical fiscal, budgetary procedures on which the budgetary process is based at all stages, medium-term budgetary frameworks, monitoring agreements and independent analyses intended to increase the transparency of the process budget, which applies by public institutions and authorities, regardless of the way of financing and subordination; 7 7 ^ 3. medium-term budgetary framework-represents a specific set of national budgetary procedures that extend the horizon of budgetary policy beyond the annual budgetary calendar and which include the definition of policy priorities and medium-term budgetary objectives; " 6. In Article 2, after point 8, two new points are inserted, points 8 ^ 1 and 8 ^ 2, with the following contents: "" 8 ^ 1. urgent or unforeseen expenses-those expenses generated by special situations newly emerging during the budget year, which require immediate financing and for which the existing funds in the budgets of the principal authorising officers are insufficient in relation to their destination, for reasons beyond the control of the authorising officers; 8 8 ^ 2. investment expenditure-part of public expenditure to finance investment objectives/projects and other investment categories, irrespective of the subdivision of the budget classification to which it falls; ' 7. In Article 2, point 9 is amended and shall read as follows: " 9. budget classification-grouping of budget revenues and expenditures in a compulsory order and according to uniform criteria. The budget classification is not the legal basis for making legal commitments and/or making payments; " 8. Article 2, paragraph 12 shall be repealed. 9. In Article 2, paragraph 13 is amended and shall read as follows: " 13. financial-accounting department-generic name for the organizational structure-department, direction, service, office, compartment or other specific structures-within the public institution, with attributions in substantiation, elaboration and the execution of the institution's budget and/or in which the bookkeeping of the assets of the nature of assets, liabilities and equity, income and expenses in cash and commitment accounting bases is organized, shall be make the payment of expenses, financial statements and/or develop and substantiate the institution's budget project, as appropriate; " 10. In Article 2, paragraphs 15 and 16 shall be amended and shall read as follows: " 15. commitment credit-the maximum limit within which legal commitments can be concluded during the budget year; 16. budget credit-the amount approved by the budget, representing the maximum limit until which can be ordered and make payments during the budget year for the legal commitments contracted during the budget year and/or from previous exercises; " 11. In Article 2, a new point shall be inserted after point 20, paragraph 20 ^ 1, with the following contents: "" 20 ^ 1. budget deficit calculated according to the European System of Accounts-indicator measuring the impact of public administrations on the rest of the domestic or international economy, as follows: a) the surplus expresses the financial resources made available to other institutional sectors; b) the budget deficit expresses the financial resources generated by other institutional sectors and used by the public administration sector; " 12. In Article 2, after paragraph 27, two new points are inserted, paragraphs 27 ^ 1 and 27 ^ 2, with the following contents: "" 27 ^ 1. repayable funds-repayable financial assistance received from domestic and international financial institutions and other funders according to the memoranda/agreements/financing contracts concluded with them; 27 27 ^ 2. post-accession external funds and other donors-the totality of non-reimbursable external funds received by Romania in the framework of projects/programs/facilities financed according to decisions/agreements/agreements/memorandums of European Union and/or other donors; ' 13. In Article 2, paragraph 30 is amended and shall read as follows: " 30. public institutions-generic name including Parliament, Presidential Administration, ministries, other specialized bodies of public administration, other public authorities, autonomous public institutions, as well as institutions of the suborder/coordination thereof, financed from the budgets provided for in art. 1 1 para. ((2); ' 14. In Article 2, paragraphs 33 and 34 shall be amended and shall read as follows: "" 33. liquidation of expenses-the phase in the process of budgetary execution in which the authorising officer verifies the existence of the creditor's right, determines or verifies the reality and the amount of the payment obligation and verifies the conditions of payment obligation on the basis of supporting documents; 34. the order of expenses-the phase in the process of the budgetary execution by which the authorising officer gives the head of the financial-accounting department to make the payment of the expenses that have completed the liquidation phase; " 15. In Article 2, after paragraph 37, a new point is inserted, paragraph 37 ^ 1, with the following contents: "" 37 ^ 1. redistribution of appropriations-the operation of reallocation of commitment appropriations and budgetary appropriations between the principal authorising officers of the state social security budget, as well as between projects and programmes with external funding between the main authorising officers of the state budget/state social insurance budget/special fund budgets, under the conditions of this law; " 16. In Article 2, paragraph 39 is amended and shall read as follows: " 39. the head of the financial-accounting department-the person who occupies the position of management of the financial-accounting department, as well as another person empowered to perform this function, with higher economic studies and who respond, together with the subordinate staff, to the recording in the accounting of the property operations of the nature of the assets, liabilities, equity, income and expenses in cash accounting and commitments, payment expenditure, preparation of financial statements and drafting and foundation of the institution's budget project, as appropriate If the public institution does not have in its structure a financial-accounting compartment, the accounting is led according to the provisions art. 10 10 para. ((5) of the Accounting Law no. 82/1991 , republished, with subsequent amendments and completions; " 17. In Article 2, after paragraph 40, a new point is inserted, paragraph 40 ^ 1, with the following contents: "" 40 ^ 1. the quarterly revenue and expenditure-operation on the distribution of the approved budget by quarters which, as a rule, shall be made by the end of the month following that in which the budget was approved; " 18. In Article 2, paragraph 43 is amended and shall read as follows: "" 43. credit transfers-an operation that diminishes the commitment and/or budget credit from a subdivision of the budget classification and/or programs/projects and programs financed from external funds, which are available, and properly increase another subdivision and/or programs/projects and programs with funding from external funds to which the funds are insufficient, in compliance with the legal provisions to carry out the respective operations, within the budget the same principal authorising officer. ' 19. In Article 2, after paragraph 1, two new paragraphs are inserted, paragraphs 2 and 3, with the following contents: "(2) The terms" consolidated general budget "," fiscal-budgetary framework "and" fiscal-budgetary strategy " have the meaning provided by Fiscal responsibility law no. 69/2010 . (3) The terms "economy", "effectiveness", "efficiency", "legality", "regularity" have the meaning provided by Government Ordinance no. 119/1999 on internal/managerial control and preventive financial control, republished, with subsequent amendments and completions. " 20. Article 4 is amended and shall read as follows: " Budgetary authorisation/Employment and use of commitment appropriations and budget appropriations Article 4. -(1) The annual budgetary law provides and authorizes, for the budgetary year, budget revenues and expenditures, as well as regulations specific to the budget year ((. The amounts approved, at the expense part, in the form of commitment appropriations and budget appropriations, under which payments are committed, ordered and paid, shall be maximum limits which cannot be exceeded. (3) Employment of expenses from the budgets provided in art. 1 1 para. ((2) shall be made only within the limits of the commitment appropriations and for the purposes for which they were approved. ((4) The commitment of expenditure over commitment appropriations and the use of budgetary appropriations for purposes other than those approved shall entail the responsibility of the guilty, under the law. (5) For annual and multiannual actions shall be entered in the budget, distinctly, commitment appropriations and budget appropriations. ((6) In order to carry out annual and multiannual actions, the authorising officers shall enter into legal commitments, within the limits of the commitment appropriations approved by the budget for that budget year. " 21. In Article 6, after paragraph 1, two new paragraphs are inserted, paragraphs 2 and 3, with the following contents: " (2) The budget adjustment laws shall be drawn up in compliance with the rules and conditions laid down by Law no. 69/2010 . (3) By exception to the provisions of par. (2), in case of significant worsening of the forecast of macroeconomic indicators, a budget adjustment may be promoted in the first semester of the year. " 22. After Article 7, a new article is inserted, Article 7 ^ 1, with the following contents: " Budget deficit calculated according to the European System of Accounts Article 7 ^ 1. -The budget deficit calculated according to the European System of Accounts shall be reported according to the European methodology by the institutions empowered for this purpose. " 23. Article 10 is amended and shall read as follows: " Unit principle Article 10. -(1) Budget revenue and expenditure shall be entered in a single document in order to ensure the efficient use and monitoring of public funds. (2) It is forbidden to develop normative acts that create the legal framework for the establishment of income that can be used in extra-budgetary system, except for the provisions of art. 67. (3) If, by normative acts at the level of law, it is approved that the public institutions provided in art. 62 62 para. ((1) lit. a) to obtain their own income, they will be considered public institutions financed from their own income and subsidies granted from the state budget, from the state social insurance budget and the budgets of special funds, as the case may be. " 24. After Article 14, a new article is inserted, Article 14 ^ 1, with the following contents: " Romanian contribution to the European Union budget Art. 14 ^ 1. -The budgetary expenditures representing Romania's contribution to the European Union budget shall be included in the state budget, at the value established according to the regulations of the 25. In Article 15, paragraphs 1 and 3 shall be amended and shall read as follows: "" Art. 15. -(1) In cases where proposals are made to develop draft normative acts/measures/policies the application of which attracts the reduction of incomes or the increase of expenditure approved by the budget, a financial statement will be drawn up, which will respect the conditions of Law no. 69/2010 . The financial impact on the consolidated general budget should be included in this statement: a) anticipated changes in budget revenues and expenditures for the current year and the next 4 years; b) estimates of the staggered of budgetary appropriations and commitment appropriations, in the case of annual and multi-annual actions leading to the increase of expenditure; c) the measures envisaged to cover the increase of the expenses or the income minus in order not to influence the budget deficit. .............................................................. (3) After the submission of the draft annual budgetary law to the Parliament, normative acts/measures/policies may be approved only under the provisions of par. ((1), but with the stipulation of sources of coverage of the reduction of revenues or of the increase in budgetary expenditures, related to the budget year for which the budget was drawn up. " 26. In Article 16 (1), point c) is amended and shall read as follows: " c) the centralised budgets of public institutions partially financed from the budgets referred to in point. a), by law, as annexes to the budgets of the principal authorising officers, detailed at the level of chapter and expenditure titles; approval of budgets by institutions and their detailing at the level of subchapter and paragraph, as well as at the level of article and paragraph is carried out by the principal authorising officer, within the period provided in par. ((2). ' 27. In Article 17, after paragraph 2, a new paragraph (2 ^ 1) is inserted, with the following contents: "" (2 ^ 1) The Parliament will debate only the amendments proposing amendments or additions to the draft annual budgetary law and its annexes, to the budgetary and/or commitment appropriations presented by the Government in the structure provided by art. 36 36 para. ((1). ' 28. In Article 17, after paragraph 3, a new paragraph (3 ^ 1) is inserted, with the following contents: "" (3 ^ 1) Modification of budgetary and/or commitment appropriations, as a result of the amendments proposed according to the provisions of par. ((2 ^ 1), shall be made only by redistributions of amounts between subdivisions of the budget classification. " 29. In Article 19, after letter b), three new letters are inserted, letters b ^ 1)-b ^ 3), with the following contents: " b ^ 1) elaborates budgetary forecasts based on macroeconomic forecasts developed and communicated by the National Forecast Commission; b ^ 2) participation in the contest for the position of head of the financial-accounting department is subject to the possession of the certificate of attestation of knowledge acquired in the field of the European System of Accounts, as well as of knowledge of European regulations in the field; how to acquire or withdraw the certificate will be established by methodological norms. For the heads of the financial-accounting compartments in office, the courses and attestation are made free of charge, through the School of Public Finance and Customs of the Ministry of Public Finance, by organizing courses in each the county seat; b ^ 3) the acquisition and maintenance of the certificate of attestation is a mandatory specific condition for filling the position of head of the financial-accounting department, the authorising officers having the obligation to modify the sheets of that post; ' 30. In Article 19, point d) is amended and shall read as follows: " d) issue methodological norms, clarifications and instructions setting out the practices and procedures for revenue collection, employment, liquidation, ordering and payment of expenses, internal control activities and internal audit on how managing them, ending the annual budget year, accounting and reporting it; " 31. in Article 19, point k) shall be repealed. 32. Article 20 is amended and shall read as follows: " Categories of authorising officers Article 20. -(1) The authorising officers are of 3 categories: principal authorising officers, secondary authorising officers and tertiary officers. (2) The principal authorising officers shall be the ministers, heads of the other specialized bodies of the central public administration, heads of other public authorities and heads of autonomous public institutions. (3) The heads of public institutions with legal personality subordinated to/coordinating the principal authorising officers are secondary or tertiary authorising officers, as the case may be. (4) The authorising officers may delegate this quality to the rightful replacements, to the secretary-general or to other persons empowered for this purpose, with the exception of the head of the financial-accounting department. By the act of delegation, the authorising officers shall specify the delegated powers and the conditions of their delegation. (5) In the cases provided by special laws, the principal authorising officers shall be the general secretaries or persons designated by these laws. " 33. Article 21 is amended and shall read as follows: "" The role of authorising officers Article 21. -(1) The principal authorising officers shall allocate the commitment appropriations and the budget appropriations approved for their own budget and for the budgets of the public institutions of subordination or coordination, whose leaders are secondary authorising officers or tertiary of credits, as appropriate, in relation to their duties, according to the law. (2) The principal authorising officers shall transmit the budgets to the public institutions of subordination or coordination, whose leaders are secondary or tertiary authorising officers, as the case may be, within 15 days from the entry into force of the budgetary law annuals. (3) The secondary authorising officers shall allocate the approved commitment and budgetary appropriations, according to par. ((1), for its own budget and for the budgets of subordinated public institutions, whose leaders are tertiary authorising officers, in relation to their tasks, according to the law. (4) The tertiary authorising officers commit expenditure within the limits of the assigned commitment appropriations and shall use the budgetary appropriations assigned to them only for the performance of the tasks of the institutions they lead, according to the provisions of from approved budgets and under the conditions established by legal provisions. (5) In order to ensure a prudent budgetary execution, the principal authorising officers will allocate, according to par. ((1), commitment appropriations and budget appropriations after the retention of 10% of the provisions approved to them. (6) I am an exception to the provisions of para. (5) the following: a) personnel expenses, including personnel expenses found in the structure of other subdivisions of the budget classification; b) expenses granted in money, of the nature of social assistance and social insurance, as well as of the related social insurance contributions, expenses with scholarships granted from public funds, according to the legal provisions in force; c) expenditure on public debt; d) expenditure arising from international obligations; e) the amounts allocated to the main authorising officers from the Budget Reserve Fund at the disposal of the Government and the Intervention Fund at the disposal of the Government, which will be fully distributed (7) The distribution of the amounts withheld in proportion of 10% is made in the second semester, after the Government's examination of the semi-annual report on the economic and budgetary situation and the opinion of the Fiscal Council on it. (8) The authorising officers referred to in par. ((1) and (3) have the obligation to substantiate, justify and use, under conditions of legality, regularity, economy, efficiency and effectiveness, the budgetary appropriations allocated from their budgets to subordinate institutions and other beneficiaries of these funds. " 34. In Article 22, paragraph 1 shall be amended and shall read as follows: "" Art. 22. -(1) The authorising officers have the obligation to commit expenses within the limits of the commitment appropriations and to use the budget credits only within the limits of the approved provisions and destinations, for expenses strictly related to the activity of the institutions public and in compliance with the legal provisions. " 35. in Article 22 (2), points a) and c) shall be amended and shall read as follows: " a) the employment, liquidation and ordering of expenses within the limits of commitment appropriations and budgetary appropriations distributed and approved according to the provisions of art. 21 21; ................................................................. c) employment and use of expenditure within the limits of commitment appropriations and budget appropriations on the basis of sound financial management; " 36. Article 24 is amended and shall read as follows: " Own preventive financial control Article 24. -(1) The hiring, liquidation and ordering of expenditure from public funds shall be approved by the authorising officer, and their payment shall be made by the head of the financial-accounting department/person responsible for making the payment. ((2) The commitment and ordering of expenses shall be carried out only with the prior preventive financial control visa and the delegated preventive financial control, as the case may be, according to the legal provisions. " 37. In Article 26, letter b) is amended and shall read as follows: "" b) on expenditure, commitment appropriations and budget appropriations determined by the authorizations contained in specific laws, in their functional and economic structure; " 38. In Article 28, after letter b) a new letter, letter b ^ 1) is inserted, with the following contents: " b ^ 1) to the law for approving the limits specified in the fiscal-budgetary framework provided art. 18 18 of Law no. 69/2010 ;; " 39. Article 28 ^ 2 is amended and shall read as follows: " Degree of achievement of own revenues scheduled in the budgets of public institutions Article 28 ^ 2. -If the degree of achievement of own revenues scheduled in the budgets of public institutions provided in art. 62 62 para. ((1) lit. b) and c) in the last 2 years preceding the current year is less than 97% per year, these institutions base their own revenues for the budget year for which the draft budget is elaborated at most at the level of achievements of the previous year current year. " 40. After Article 28 ^ 2, three new articles are introduced, Articles 28 ^ 3-28 ^ 5, with the following contents: " Payment obligations recorded at the level of one year Article 28 ^ 3. -The payment obligations recorded at the level of one year must be at most equal to the approved budget appropriations, except for the services regarding the provision of utilities and the salary rights to which the registered obligations may exceed the credit budget, with the difference between the expenses of December of this year and the expenses of December of the previous year, as well as other causes independent of the will of the authorising officers. Consequences of non-payment of arrears Article 28 ^ 4. -(1) If the public institutions financed from the state budget, from the state social insurance budget and the budgets of special funds, as the case may be, register arrears at the end of the month preceding the month for which they request making payments, the territorial units of the State Treasury have the obligation not to operate payments from their accounts, except for payments for the payment of salary rights and their related contributions, respectively for the extinction arrears, as well as for the payment of capital ratios, interest, commissions and other public debt costs. (. The measure shall cease on the date on which the public institutions referred to in paragraph (1) no longer registers arrears in accounting. Budgetary programmes Article 28 ^ 5. -(1) The programs are approved as annexes to the budgets of the principal authorising officers. (2) In order to strengthen the quality of public policies, the Government will approve, by decision of the Government, on the proposal of the Ministry of Public Finance, the methodology for the elaboration and execution of budgetary programs, stating the form of presentation of budget programmes, their content and how to develop the result and/or efficiency indicators, as well as how to monitor the implementation of the budget programmes. " 41. In Article 29, paragraph 4 shall be amended and shall read as follows: " (4) The maximum number of posts financed and the fund for basic salaries shall be approved distinctly, by the annex to the budget of each principal authorising officer. The maximum number of posts approved by the annual budget law cannot be exceeded. " 42. Article 29 (6) shall be repealed. 43. In Article 30, after paragraph 2, a new paragraph (2 ^ 1) is inserted, with the following contents: " (2 ^ 1) By the normative acts provided in par. (2), the Government may approve the introduction into the budgets of the principal authorising officers of those subdivisions of the budgetary classification necessary to reflect the destination of the amounts allocated from the Budget Reserve Fund at the disposal of the Government, if they did not previously have the normative acts concerned in the budget approved by the principal authorising officer. " 44. After Section 1 of Chapter III, a new section is inserted, section 1 ^ 1 "Budget framework", comprising Articles 30 ^ 1 to 30 ^ 5, with the following contents: "" SECTION 1 ^ 1 Budgetary framework Budgetary framework of Romania Article 30 ^ 1. -The budgetary framework of Romania as a Member State of the European Union complies with the requirements of the budgetary framework of the European Union, in order to strengthen budgetary surveillance at Union level and to ensure the obligation provided by the the functioning of the European Union and other treaties on the European Union, ratified by Romania, in order to avoid excessive public deficits. Budgetary planning Article 30 ^ 2. -(1) The budgetary planning developed by the Ministry of Public Finance is based on macroeconomic and budgetary forecasts. (2) The macroeconomic and budgetary forecasts are compared with the most recent forecasts of the European Commission and, where appropriate, with those of other international independent bodies. (3) The significant differences from the European Commission's forecasts are described and motivated, in particular whether the level or increase of variables in external assumptions significantly deviates from the values set out in the Commission's forecast European. Publication of macroeconomic and budgetary forecasts Article 30 ^ 3. -The Ministry of Public Finance and the National Commission for Public Forecast on the website, according to their legal competences, the official macroeconomic and budgetary forecasts developed for budgetary planning Assessment of macroeconomic and budgetary forecasts Article 30 ^ 4. -(1) The macroeconomic and budgetary forecasts used for budgetary planning are subject to regular, impartial and comprehensive assessments based on objective criteria, including a subsequent evaluation by the Fiscal Council/bodies. ability for this purpose. (2) The Fiscal Council/The competent bodies for this purpose shall publish the results of the evaluations on the institution's own website. (3) The results of this evaluation shall be taken into account, appropriately, in future macroeconomic and budgetary forecasts. Medium-term budgetary framework Article 30 ^ 5. -(1) The medium-term budgetary framework is the basis for drawing up the draft annual budget. (2) The Ministry of Public Finance shall motivate, in the separate annex to the report to the annual budgetary law, any deviation of the forecasts and priorities regarding the revenues and expenses resulting from the medium-term budgetary framework provided in par. ((1). (3) In the event of a change of Government, the new Government, within its mandate, can update the medium-term budgetary framework to illustrate its new priorities, and will highlight the differences from the previous medium-term budgetary framework. " 45. Article 31 is amended and shall read as follows: "" Development of macroeconomic indicators Article 31. -The forecasts of macroeconomic and social indicators, in accordance with the provisions of art. 28 lit. a), shall be elaborated by the National Forecast Commission, by June 1 of this year. These forecasts will be updated, as the case may be, during the budget process and will be published on the website of the National Forecast Commission. " 46. Article 32 is amended and shall read as follows: " Expenditure limits Article 32. -The Ministry of Public Finance will submit to the Government, by July 31 of each year, the spending limits for the next budget year, as well as the estimates for the next 3 years, established on the main authorising officers. " 47. Article 33 is amended and shall read as follows: " Framework letter Article 33. -(1) The Minister of Public Finance will submit to the main authorising officers, by 1 August each year, a framework letter, which will specify the macroeconomic context on the basis of which the budget projects, methodologies and methodologies will be drawn up. drafting them, as well as the spending limits approved by the Government. (2) The approved spending limits and established by the principal authorising officers according to par. (1) may be resized by the Ministry of Public Finance, based on the autumn forecasts of the National Forecast Commission or in the case of subsequent amendment of the legislation in the field, depending on the specificity of the principal authorising officer, with informing the Government. " 48. In Article 34, paragraphs 1, 4 and 5 shall be amended and shall read as follows: "" Art. 34. -(1) The principal authorising officers have the obligation, by September 1 of each year, to submit to the Ministry of Public Finance the proposals for the draft budget and the annexes thereto, for the following budget year, with the expenditure limits and estimates for the next 3 years, communicated according to art. 33, accompanied by detailed documentation and substantiations. ............................................................. (4) If the principal authorising officers do not align their budget proposal with the fiscal-budgetary strategy and the methodology for the elaboration of the annual draft budget, the Ministry of Public Finance will proceed in accordance with the provisions art. 21 21 para. ((3) of Law no. 69/2010 . (5) The budget projects and the annexes thereto, reworked, shall be submitted to the Ministry of Public Finance by September 15 of each year. " 49. In Article 35, paragraph 1 shall be amended and shall read as follows: "" Art. 35. -(1) The Ministry of Public Finance, based on the draft budget of the main authorising officers and its own budget, shall draw up the draft budgetary laws and the draft budgets, which it shall submit to the Government for the first reading, until the date of 30 September of each year. ' 50. In Article 35, after paragraph 3, a new paragraph (3 ^ 1) is inserted, with the following contents: " (3 ^ 1) The Ministry of Public Finance, based on the autumn forecasts of the National Forecast Commission, shall finalize the draft budgets of the principal authorising officers and their own budget and the drafts of the annual budgetary laws, which they submit to the Government, until November 1 of each year. " 51. In Article 35, paragraph 4 shall be amended and shall read as follows: " (4) After the Government's appropriation of the draft budgetary and budget laws, provided in par. ((3 ^ 1), it shall submit them for adoption to Parliament, at the latest by 15 November of each year. " 52. Article 36 is amended and shall read as follows: " Parliament's approval of the budget Article 36. --(1) The budgets shall be approved by the Parliament on the whole, on the parties, chapters, subchapters, titles, articles, as well as paragraphs, as the case may be, and on the principal authorising officers, for the budgetary year, as well as the commitment appropriations for annual and multiannual. (2) The budgetary credits and commitment credits estimated for the next 3 years are presented to the Parliament and published in the Official Gazette of Romania, with indicative value. ((3) Estimates for the next 3 years shall be information on medium-term financing needs and shall not be subject to authorisation for those budgetary years. " 53. Article 38 is amended and shall read as follows: "" Presentation of public investments in the draft budget Article 38. -(1) Investment expenditure financed by public funds shall be included in the draft budget, on the basis of public investment programmes, which shall be presented as an annex to the budget of each principal authorising officer. (2) In public investment programmes, the principal authorising officers shall include the investment objectives/projects established on the basis of the criteria for their evaluation and selection. " 54. After Article 38, a new article is inserted, Article 38 ^ 1, with the following contents: "" Structure of public investment programmes Art. 38 ^ 1. -(1) In investment programmes, investment expenditure shall be grouped in the following positions: A. objectives/investment projects further; B. objectives/new investment projects; C. other investment expenses. (2) Position C "Other investment expenditure" shall be detailed in the following categories of investment: a) purchases of buildings, including land; b) independent facilities; c) expenses for the elaboration of pre-feasibility studies, feasibility studies, other studies related to investment objectives, including the necessary expenses for obtaining the opinions, authorizations and agreements provided by law; d) expenses of expertise, design, technical assistance, for technological evidence and tests and teaching to the beneficiary and execution on consolidations and interventions for the prevention or removal of effects produced by accidental actions and natural calamities-earthquakes, floods, slips, collapses and land subsidence, fires, technical accidents, including the necessary expenses for obtaining the notices, authorizations and agreements provided by law; e) drilling works, land mapping, photogrammetry, seismological determinations, consultancy and other investment expenses that are not found in the other investment categories; f) expenses of expertise, design, technical assistance, for technological samples and tests and handover to the beneficiary and execution on capital repairs, as well as other categories of intervention works, except those included in lit. d), as defined by the legislation in force, including the necessary expenses for obtaining the opinions, authorizations and agreements provided by law. (3) Investment expenses included in par. (2) shall be detailed by separate lists by the principal authorising officer. (4) Further investment objectives/projects and new investment objectives/projects contained in the investment programs of public institutions in the national defense sector, public order and national security whose details contains information classified according to the law shall be provided in global positions, which shall be detailed by separate lists by the principal authorising officer. " 55. Article 39 is amended and shall read as follows: " Information on public investment programmes Article 39. -(1) The principal authorising officers will present annually the public investment program on financing sources, on expenditure chapters and, in detail, on the economic classification. (2) The principal authorising officers will transmit, for each investment objective/project included in the investment program, financial and non-financial information, according to the forms related to public investment programs, annexes to the budgets principal authorising officers. '; 56. Article 40 shall be repealed. 57. Article 42 is amended and shall read as follows: " Approval of public investment projects Article 42. -(1) Technical-economic documentation related to new investment objectives/projects, documentation of approval of intervention works, respectively the foundation notes on the necessity and appropriateness of the related expenses the other investment categories included in the position C "Other investment expenses" that are financed, according to the law, from public funds, shall be approved by: a) Government, for values of more than 30 million lei; b) the main authorising officers, for values between 5 million lei and 30 million lei; c) the other authorising officers, for values up to 5 million lei, with the prior agreement of the principal authorising officer on the need and opportunity of the investment. (2) Reapproval of the technical-economic documentation of an investment objective/project, of the documentation for the approval of the intervention works, respectively of the foundation notes on the necessity and appropriateness of the related expenses the other investment categories included in the position C "Other investment expenses" shall be made according to the provisions of par. ((1). (3) The approval of the termination of the execution of an investment objective/project or of the intervention works, as well as of some objects or capacities within them shall be made by the authority that approved/reapproved the technical-economic documentation. (4) The value limits on the approval powers provided in par. (1) may be amended by Government decision, depending on the evolution of the price indices. " 58. Article 43 is amended and shall read as follows: " Conditions for the inclusion of investment projects in the draft budget Article 43. -(1) The objectives/investment projects and other investment categories shall be included in the annual investment programs, annexes to the budget, only if, in advance, the technical-economic documentation, the documentation of approval of the works of interventions, respectively the foundation notes on the necessity and the appropriateness of the expenses related to the investment categories included in the position C "Other investment expenses" have been developed and approved according to the provisions Legal. (2) The main authorising officers, on their own responsibility, update and approve the updated value of each investment objective/project and the intervention works, depending on the evolution of the price indices. This operation is subject to preventive financial control according to art. 23 23 and 25. (3) By exception to the provisions of par. (1), for the intervention works carried out to remove the effects produced by accidental actions and natural calamities, contained in art. 38 ^ 1 para. ((2) lit. d), until the approval of the approval documentation, according to the law, the opening of the financing and the start of the execution of works on the basis of lists of works estimated quantity and value are approved. (4) For the executed works provided in par. (3), the settlement will be made based on the situations of works appropriated by the beneficiary. (5) Within 6 months from the opening of the financing and the start of the execution of the works provided in par. (3), the authorising officer has the obligation to elaborate the technical-economic documentation and to approve it according to the competences provided in art. 42 42 para. ((1). (6) The principal authorising officers shall be prohibited from carrying out expenses for the purchase and/or elaboration of feasibility studies and other studies related to investment objectives, in any of the following situations: a) if in the last 5 years state employees have been prepared and registered in accounting studies with the same object; in this situation the existing studies are updated; b) if the public investment objective cannot be included in the public investment program in the next budget year, under the conditions provided in par. ((9). (7) In duly justified cases, the purchases provided in par. (6) may be made with the approval of the Government (8) They are exempted from the provisions of par. ((6) and (7) studies drawn up in order to access non-reimbursable external funds, as well as those financed from reimbursable external funds. (9) Only those objectives/projects or categories of new investments, the financing of which can be fully secured, according to the approved technical-economic documentation, will be introduced in the public investment program according to the medium-term expenditure framework and/or the approved fiscal-budgetary strategy Law no. 69/2010 ,, with the exception of objectives/projects or investment categories whose funding is provided from non-reimbursable external funds, as well as from reimbursable external funds. " 59. After Article 43, a new article is inserted, Article 43 ^ 1, with the following contents: " Obligation of authorising officers to notify to suppliers, executors and suppliers the amounts included in the public investment programs on budget credits Art. 43 ^ 1. -(1) The authorising officers are required to notify to the suppliers, executors and suppliers the amounts included in the public investment programs on budget credits, within 30 calendar days from the approval of the budgetary laws annual/annual budget corrections. (2) Depending on the budgetary appropriations approved annually, the authorising officers have the obligation to draw up and update, together with the providers, the executors and suppliers, the execution/delivery schedules, both physical and value, annexes to the contract. Authorising officers are required to receive services, works and products, within the limits of annual and quarterly budget appropriations approved with this destination, to the extent that services, works or products have been executed/delivered, in compliance with the contractual provisions. " 60. Article 44 is amended and shall read as follows: " Monitoring by the main authorising officers of investment projects Article 44. -(1) During the budget execution, the principal authorising officers shall pursue the course of the investment process, in accordance with the provisions of this law, and shall draw up monthly monitoring reports, which they shall transmit centrally, in electronic format, at the Ministry of Public Finance, no later than the tenth working day including the current month for the previous month, detailed in the structure approved according to public investment programs, annexes to their budgets. ((2) If, during the course of the investment process, problems arise in the implementation of an investment objective/project or an investment category, the principal authorising officer will record, in the monitoring report, the case and the necessary measures to remedy this. (3) During the whole year, if the implementation of an investment objective/project or an investment category cannot be carried out according to the budgetary projection, the principal authorising officers may request the Ministry Public finances the transfer of budget credits and/or unused commitment credits, between the objectives/projects and investment categories registered in the investment program annex to the budget, under the conditions of compliance with the provisions of par. ((4). (4) The principal authorising officers shall be prohibited from carrying out and approving transfers of budgetary appropriations and/or non-utilised commitment appropriations from the following investment objectives/projects, i.e. from the objectives/projects of new investments, at the position "Other investment expenses", included in the public investment programs, annexes to their budgets, except for projects financed from non-reimbursable external funds and/or from reimbursable external funds. (5) The Ministry of Public Finance is authorized, throughout the year, on the proposal of the main authorising officers, to introduce changes in the sheets of the objectives/projects/investment categories, following the changes/updating technical-economic indicators or the implementation of the investment process, with the total level of funds approved annually. (6) The principal authorising officers shall be responsible for the achievement of the investment objectives/projects and investment categories included in the public investment programmes. " 61. Article 46 shall be repealed. 62. After Article 46, a new article is inserted, Article 46 ^ 1, with the following contents: " Provisions relating to projects with funding from post-accession external funds/other donors and to repayable funds Art. 46 ^ 1. -(1) The provisions of this law also apply to post-accession external funds/other donors, as well as repayable funds, except art. 47 47 para. ((8)-(10). (2) The annual budgetary laws may lay down provisions derogating from this law relating to budget programming, execution and/or control of projects financed by post-accession external funds/other donors, as well as those financed from repayable funds. ' 63. Article 47 is amended and shall read as follows: " Principles in budget implementation Article 47. -(1) The annual budgetary laws shall stipulate and approve the budgetary appropriations for the expenditure of each budgetary year, as well as their functional and economic structure. (. The approved budget appropriations shall be authorised for the duration of the budget year. ((3) The allowances for personnel expenses, approved by principal authorising officers and, within them, by chapters, cannot be increased and cannot be transferred and used to other expenditure items. ((4) The allowances for investment expenses approved by the principal authorising officer may not be transferred and used for other expenditure natures. (5) The principal authorising officers have the obligation to take all necessary measures for the assignment of personnel expenses and in the maximum number of posts approved by the annual budgetary laws. (6) The budgetary appropriations approved for a principal authorising officer shall not be transferred and used for the financing of another principal authorising officer. Also, budget appropriations approved in one chapter cannot be used to finance another chapter. (7) Under the present law, for commitment appropriations and budget credits approved in the state social insurance budget, the Ministry of Public Finance is authorized to carry out, during the whole year, redistributions of commitment and budget appropriations between the principal authorising officers of this budget, on their proposal, with the total level of approved expenditure. ((8) The transfers of budgetary appropriations between the other subdivisions of the budgetary classification, which do not contravene the provisions of this Article or the annual budgetary law, shall be within the competence of each principal authorising officer, for his own budget and the budgets of subordinated institutions, and may be made within the limit of 20% cumulatively at the level of one year of the provisions of the budget chapter, approved by the annual budgetary law at the level of the principal authorising officer, at least one month before engaging expenses. ((9) On the basis of the corresponding justifications, the transfers of budgetary appropriations from one chapter to another chapter of the budgetary classification, as well as between the programmes may be carried out, within the limit of 20% of the provisions of the budget chapter, approved by the budgetary law annual at the level of the main authorising officer, and, respectively, 10% of the provisions of the program, cumulated at the level of one year, to be supplemented, at least one month before the expenses are committed, with the agreement of the Ministry of Finance Public. (10) The amounts of budget credits, under the provisions of par. ((9), may be made from the third quarter of the budget year. These transfers shall be made if they do not contravene the provisions of this Article, the budgetary laws or the amending laws. The budgetary appropriations may influence the budgetary appropriations approved in the budgets of the principal authorising officers on the completed quarters, only if the cumulative approved budget appropriations at the beginning of the year are higher than budgetary appropriations opened from the budget of the principal authorising officer for the same period and payments made within their limits. (11) The transfers of budget credits from the expenditure titles within the budget chapter that have been increased from the budgetary reserve funds and intervention at the disposal of the Government are prohibited. ((12) The proposals for transfers of budgetary appropriations shall be accompanied by justifications, details and needs regarding the execution, by the end of the budget year, of the chapter and subdivision of the budgetary classification from which it is made redundant and, respectively, the chapter and subdivision of the budgetary classification to which the budgetary provisions are supplemented. (13) The principal authorising officers shall transmit monthly to the Ministry of Public Finance, within 5 days from the closure of the month, the situation of the transfers of budgetary credits approved according to par. (8), according to instructions approved by the Ministry of Public Finance. (14) The amounts of budget credits approved to ensure the payment of capital ratios, interest, commissions and other costs related to government public debt can be made during the entire budget year. (15) The principal authorising officers may make transfers of budgetary appropriations between the headings and expenditure items of the same chapter or other chapters, during the whole year, in order to ensure the payment at maturity of the contribution Romania to the European Union budget. (16) During the year, depending on the specific situations arising, the principal authorising officer may introduce new articles and paragraphs, other than those provided for in the annual budget law, in the framework of the annual budget law. ensures by transfers of credits and/or funds allocated from the Budget Reserve Fund at the disposal of the Government and the Intervention Fund at the disposal of the Government. " 64. After Article 47, a new article is inserted, Article 47 ^ 1, with the following contents: " Commitments of commitment appropriations Art. 47 ^ 1. -(1) Under the conditions of this Law, transfers of commitment credits are allowed only for loans for which no legal commitments have been concluded. (2) The transfers of commitment credits shall be made simultaneously with the transfers of budget credits, if they do not contravene the provisions of par. ((1) and budgetary laws. Art. 47 47 shall also apply accordingly to transfers of commitment appropriations. '; 65. Article 50 is amended and shall read as follows: " Transfers between principal authorising officers Article 50. -In situations where, during the budget year, on the basis of legal provisions, there are units, shares or tasks from one principal authorising officer to another or within the same principal authorising officer, the Ministry Public Finance is authorized to introduce the corresponding changes in their budgets and in the structure of the state budget, including in the budget execution, without affecting the budget balance and the Budget Reserve Fund at the disposal Government. " 66. Article 52 is amended and shall read as follows: " Budget implementation Article 52. -(1) In the process of budgetary execution, the budgetary expenditures shall cover the following phases: employment, liquidation, ordering, payment. (2) The budget execution is based on the principle of separation of the duties of persons who have the status of authorising officer of the duties of persons who have the status of leader of the financial-accounting department. (3) The operations specific to the hiring, liquidation and ordering of expenses are in the competence of the authorising officers and shall be carried out on the basis of the opinions of the specialized departments of the public institution. ((4) The payment of expenses shall be made by the head of the financial-accounting department/person responsible for making the payment on the basis of their order, within the limits of the approved budget credits and the funds available with this destination. ((5) The payment instruments must be accompanied by the authorising officer of the payment order, to which the documents on the quantitative and qualitative reception of the goods/services/works are attached, as the case may be, in accordance with the provisions from the legal commitments concluded, which certify the payment amounts. (6) The making of payments, within the limits of approved budget appropriations, shall be made only on the basis of supporting documents, drawn up in accordance with the legal provisions, and only after they have been liquidated and ordered according to the provisions of art. 24 24 and 25, as appropriate. ((7) The payment of expenses at public institutions to which the financial-accounting department has a staff number of less than 5 persons shall be carried out by the authorising officer and the person empowered with financial-accounting powers. (8) The Government may establish, by decision, the actions and categories of expenses for which up to 30% of public funds, criteria, procedures, and limits that will be used for this purpose may be made in advance. (9) By exception to the provisions of par. (8), for scientific research projects obtained through national competitions, advance payments of maximum 90%, from public funds, may be made at the beginning of each research stage. ((10) Amounts representing advance payments, made according to par. (8) and (9) and unjustified by delivered goods, executed works and services rendered by the end of the year, under the terms of the contractual provisions, will be recovered by the public institution that granted the advances and will be restored to the budget of which were advanced. In the event of non-delivery of goods, non-performance of the works and services employed for which advances have been paid, the recovery of the amounts by the public institution shall be made with the collection of interest and late payment penalties or late increases, after case, applicable for budget revenues, calculated for the period when they were granted and until they recovered. (11) By exception to the provisions of par. ((10): a) the part related to the eligible expenses from the amounts representing advance payments for the implementation of post-accession non-reimbursable financial assistance, other than those provided b), can be justified by delivered goods, executed works and services provided by the deadline established according to the contracts concluded, in compliance with any specific provisions of memorandums/agreements/contracts/decisions/orders funding; b) the amounts representing advance payments for the implementation of projects and actions financed under the Sectoral Operational Programme Transport and projects and actions financed under the Sectoral Operational Programme Environment may be justified by delivered goods, executed works and services provided by the deadline established according to the contracts concluded, in compliance with any specific provisions of contracts/decisions/financing orders and, as the case may be, memoranda/loan agreements; c) projects and actions financed under the Environmental Sectoral Operational Programme for which the provisions of the letter apply. b), as well as the conditions of application shall be established by Government decision. (12) In the cases provided in par. (11), the amounts representing advance and unjustified payments through delivered goods, executed works and services rendered by the deadline set under the terms of the contractual provisions will be recovered by the public institutions that granted the advances and will be returned to the budget from which they were advanced, with the collection of interest and late payment penalties or late increases, as the case may be, applicable to budget revenues, calculated for the period between the date of granting the advance and the date of recovery of outstanding amounts. ' 67. Article 53 (3) shall be repealed. 68. Article 55 is amended and shall read as follows: "" Monitoring by the Ministry of Public Finance Article 55. -The Ministry of Public Finance requests the main authorising officers, both during the year and on the occasion of the conclusion of the budget execution, internal audit reports provided for in the normative acts in force, as well as other periodic reports on the use of public funds, which shall be published on the website of the principal authorising officers. " 69. Article 56 (2) shall be amended and shall read as follows: " (2) 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. ' 70. In Article 57, letter b) is amended and shall read as follows: "" b) expenditure: initial commitment appropriations; final commitment appropriations; initial budget appropriations; final budgetary appropriations; payments made. '; 71. In Article 58, paragraph 2 shall be amended and shall read as follows: "(2) The general account of the state's public debt shall comprise the General Account of Government Public Debt and the General Account of Local Public Debt." 72. In Article 59, paragraph 2 shall be amended and shall read as follows: " (2) With the final surpluses resulting after the end of the budget year and with other sources provided by law, the deficits of the previous years and, as the case may be, the government public debt shall be reduced. 73. in Article 59, after paragraph 2, a new paragraph (3) is inserted, with the following contents: "(3) The deficit of the state budget shall be temporarily financed from the availability of the general current account of the State Treasury and definitively through state loans." 74. In Article 61, paragraph 3 shall be amended and shall read as follows: "" (3) The commitment appropriations for which no legal commitments have been entered into and unused budget appropriations at the end of the budget year shall be cancelled by law. " 75. in Article 61, after paragraph 7, a new paragraph (8) is inserted, with the following contents: " (8) Subsidies, transfers and other forms of financial support from the State, not used until the closure of the year, for which the obligation of restitution was established through the legal grounds for granting and unredeposed until the date of 31 December, will be subject to the calculation of the applicable accessories for budget revenues, for the period between 31 December and the date of the refund of the amounts to the budget. " 76. Article 66 is amended and shall read as follows: " Surpluses of public institutions budgets Article 66. -(1) Excedes resulting from the execution of budgets of public institutions, financed under the conditions of art. 62 62 para. ((1) lit. b), regularize at the end of the year with the budget from which they are financed, within the limits of the amounts received from it, if the law does not provide ((2) The annual accounts resulting from the implementation of the budgets of public institutions, fully financed by their own income, shall be carried over to the following year, with the same destination. " 77. In Article 68, paragraph 4 shall be amended and shall read as follows: "" (4) The annual accounts resulting from the implementation of the revenue and expenditure budgets of the activities financed entirely from their own income shall be carried over to the following year, with the same destination. " 78. In Article 70, paragraph 3 shall be amended and shall read as follows: "(3) Public institutions have the obligation to transmit the approved budget according to the provisions of this law to the territorial unit of the State Treasury, within 10 days of approval, under the law." 79. In Article 70, after paragraph 3, three new paragraphs are inserted, paragraphs 4 to 6, with the following contents: " (4) If the public institutions do not transmit to the State Treasury units the approved budget within the deadline provided in par. ((3), may make payments within the limit of 1/12 of the last approved budget, with the exception of payments related to new investment shares and objectives, for a period of 45 days from the date of expiry of the filing deadline. (5) The term provided in par. (4) may be extended to the substantiated request of the public institution, with the approval of the Minister of Public (6) After the expiry of the period provided for in ((3), (4) or (5), as the case may be, the State Treasury units will no longer accept payment documents of public institutions. " 80. in Article 72 (1), points a) and b) shall be amended and shall read as follows: " a) failure to comply with Article 14 14 para. ((2) and (3), art. 16 16 para. ((2), art. 43 43, art. 47 47 para. ((13) and art. 63 63 para. ((2)-(5); b) non-compliance with 24 24 para. ((2), art. 47 47 para. ((3) and (8)-(11), art. 52 52 para. ((2)-(6) and (10), art. 53 53 para. ((1), art. 54 54 para. ((1), art. 56 56 para. ((2), art. 66 66 para. ((1) and of art. 69 69 para. ((2); ' 81. After Article 73, a new article is inserted, Article 73 ^ 1, with the following contents: " Recovering amounts of non-public damages/payments from public funds Art. 73 ^ 1. -The recovery of the amounts of unlawful damage/payments from public funds, established by the competent control bodies, shall be made with the collection of interest and late payment penalties or late increases, as the case may be, applicable to income budget, calculated for the period from when the damage occurred/the payment was made and until the amounts were recovered. " 82. After Article 75, a new article is inserted, Article 75 ^ 1, with the following contents: " Viration of income due to public budgets that do not have deadlines established by the normative acts that regulate them Art. 75 ^ 1. -All incomes due to public budgets that do not have deadlines established by the normative acts that regulate them shall be transferred to these budgets, within 30 days from the date of their collection. " + Article II (1) The Ministry of Public Finance will issue methodological norms, approved by the Government, establishing conditions, criteria for granting/allocating the amounts from the funds available to the Government, the types/categories of expenses that can be financed from these funds, as well as the role and responsibilities of the Government, the Ministry of Public Finance and the main authorising officers (2) In application of provisions art. 19 lit. b ^ 2) and b ^ 3) of Law no. 500/2002 , with subsequent amendments and completions, the Ministry of Public Finance will issue methodological norms approved by order of the Minister of Public Finance, with the opinion of the National Agency of Public Servants, within 30 days from the date the entry into force of this Law. (3) In application of provisions art. 28 ^ 4 of Law no. 500/2002 , with subsequent amendments and completions, the Ministry of Public Finance will issue methodological norms approved by order of the Minister of Public Finance, within 30 days from the entry into force of this Law. + Article III In order to carry out the tasks art. 19 lit. b ^ 2) and b ^ 3) of Law no. 500/2002 , with subsequent amendments and completions, the heads of the financial-accounting department of the public institutions in office must obtain the certificate of attestation, within 2 years from the date of entry into force of this law. + Article IV Law no. 500/2002 on public finances, published in the Official Gazette of Romania, Part I, no. 597 of August 13, 2002, with subsequent amendments and completions, as well as with the amendments and completions brought by this law will be republished in the Official Gazette of Romania, Part I, giving the texts a new numbering. + Article V Art. I section 20, 37, 40-related to art. 28 28 ^ 5, 52 and 70 shall enter into force on 1 January 2017. ---------- The term provided in art. V was prorogated by art. II of EMERGENCY ORDINANCE no. 41 41 of 30 September 2015 , published in MONITORUL OFFICIAL no. 733 733 of 30 September 2015. 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
VALERIU-STEFAN ZGONEA
SENATE PRESIDENT
GEORGE-CRIN LAURENȚIU ANTONESCU Bucharest, October 15, 2013. No. 270. -------