LEGE no. 94 94 of 8 September 1992 (** republished) (* updated *) on organisation and functioning of the Court of Auditors * *) ((updated until 19 March 2016 *)
ISSUER
PARLIAMENT
---------- Note ... ---------- ** **) Republicated pursuant to art. 248 248 of Law no. 187/2012 for the implementation of Law no. 286/2009 on the Criminal Code, published in the Official Gazette of Romania, Part I, no. 757 of 12 November 2012, as amended, giving the texts a new numbering. Law no. 94/1992 on the organization and functioning of the Court of Accounts was republished in the Official Gazette of Romania, Part I, no. 282 282 of 29 April 2009, and subsequently amended by Law no. 263/2010 on the unitary public pension system, published in the Official Gazette of Romania, Part I, no. 852 852 of 20 December 2010. ---------- + Chapter I General provisions + Article 1 (1) The Court of Auditors shall exercise control over the training, administration and use of the financial resources of the State and of the public sector. ... (2) The control function of the Court of Auditors shall be carried out through external public audit procedures set out in its own audit standards, developed in accordance with the generally accepted international audit standards. ... (3) The Court of Auditors shall act autonomously, in accordance with the provisions laid down in the Constitution and in this law, and represent Romania in its capacity as the supreme audit institution in the international organizations of these institutions. ... ((4) The letters resulting from the activity of the Court of Auditors shall be settled by the specialized courts. ... (5) In the administrative-territorial units, the functions of the Court of Accounts shall be exercised through the chambers of county accounts and the city of Bucharest, structures without legal personality ... (6) The headquarters of the Court of Accounts is in Bucharest, and the offices of the chambers of accounts are in the county seat cities and in Bucharest. ... + Article 2 Within the meaning of the present law, the following terms and expressions have the following meanings: a) control-the activity by which the law on the constitution, administration and use of public funds is verified and followed; ... b) external public audit-the audit work carried out by the Court of Auditors comprising, mainly, the financial audit and performance audit; ... c) financial audit-the activity to be followed if the financial statements are complete, real and in accordance with the laws and regulations in force, providing an opinion in this regard; ... d) performance audit-independent assessment of how an entity, programme, activity or operation operate in terms of efficiency, savings and effectiveness; ... e) external public auditor-person employed in the Court of Auditors, carrying out specific external audit activities in the public sector; ... f) effectiveness-the degree of achievement of the objectives scheduled for each of the activities and the ratio between the projected effect and the actual result of the activity ... g) efficiency-maximizing the results of an activity in relation to the resources used; ... h) economicity-minimizing the cost of resources allocated to achieve the estimated results of an activity, maintaining the proper quality of these results; ... i) audit standards-the set of concepts, guiding principles, procedures and methods on the basis of which the public auditor determines the set of steps and the verification procedures, enabling the attainment of the fixed objective; ... j) audited entity-public authority, company/national company, autonomous direction, regulated company Company law no. 31/1990 , republished, with subsequent amendments and completions, to which the state or an administrative-territorial unit holds, alone or together, in full or more than half of the share capital; ... k) audit opinion-the conclusion of the auditor who expresses himself in writing on the financial statements and/or the program or the audited activity, in relation to their reality, fidelity and conformity, with the regulations applicable to the field; ... l) public funds-amounts allocated from the state budget, local budgets, state social insurance budget, budgets of special funds, budget of the State Treasury, budgets of autonomous public institutions, budgets of publicly funded institutions all or part of the state budget, as the case may be, the budgets of publicly funded public institutions of their own income, the budget of funds from external loans contracted or guaranteed by the State and whose reimbursement, interest and other costs ensure from public funds, budget of non-reimbursable external funds, external loans contracted or guaranteed by local public administration authorities, internal loans contracted by local public administration authorities, as well as from budgets of public institutions fully or partially financed by local budgets; ... m) public authority-generic name including Parliament, Presidential Administration, Government, ministries, other specialized bodies of public administration, other public authorities, autonomous administrative authorities, authorities of the local public administration and the institutions subordinated to them, regardless of their mode of financing; ... n) legality-characteristic of an operation to comply with all the legal provisions applicable to it, in force at the time of its performance; ... o) authorising officer-person empowered by law or by delegation, according to the law, to order and approve actions with financial effect on account of public funds or public patrimony, regardless of their nature; ... p) public patrimony-the totality of the rights and obligations of the state, of the administrative-territorial units or of their public entities, acquired or assumed with any title. The rights and obligations of the state and administrative-territorial units relate exclusively to public sector goods; ... q) regularity-characteristic of an operation to comply with all aspects of the principles and procedural and methodological rules applicable to the category of operations to which it belongs; ... r) The International Organization of Supreme Audit Institutions-INTOSAI-comprises the supreme audit institutions of the United Nations member states, which issue audit standards, methodologies and provide audit training public. ... + Article 3 (. The Court of Auditors shall decide autonomously on its work programme. ... (2) The controls of the Court of Auditors shall be initiated ex officio and can only be stopped by the Parliament and only in case of exceeding the powers established by law. ... (3) The decisions of the Chamber of Deputies or the Senate, asking the Court of Auditors to carry out controls, within the limits of its powers, are mandatory. No other public authority can force it. ... + Article 4 (. The Court of Auditors shall submit annually to the Parliament a report on the management accounts of the consolidated general budget of the expired budget year, including the irregularities found. ... (2) At the request of the Chamber of Deputies or the Senate, the Court of Auditors controls the management of public resources and reports the findings. ... (3) Whenever it considers necessary, the Court of Auditors shall submit to the Parliament and, through the chambers of county accounts and the city of Bucharest, to the local, county and Bucharest councils, reports in the fields in which it is competent. ... (4) The annual report of the Court of Auditors shall be published in the Official Gazette of Romania, Part III. ... + Article 5 (1) The Court of Auditors shall have unhindered access to documents, documents, information, necessary for the performance of its duties. ... ((2) The entities audited by the Court of Auditors shall be obliged to transmit the documents, documents, information requested, within the time limits and in the structure established by the Court of Auditors, and to ensure their access to their premises. ... (3) At the request of public auditors, natural or legal persons holding documents or documents shall be obliged to make them available to them. ... (4) The audited entities are obliged to support the work of the public auditors, in case of carrying out the audit missions at their premises, by providing adequate workspaces and appropriate logistical access. ... (5) The audited entities bear the full responsibility for their actions and cannot be absolved of this liability by invoking the reports of the Court of Auditors. ... (6) Public authorities with powers of financial control, fiscal control, as well as control or prudential supervision in other fields are required to carry out specific checks with priority, at the request of the Court of Auditors. ... (7) If, in the exercise of its functions, the Court of Auditors becomes aware of information that constitutes state, service, commercial or individual secrets, it is obliged to respect their character and to make them known only Authorities entitled. ... + Article 6 The Court of Auditors draws up and approves its own budget, which it sends to the Government, in order to include it in the draft state budget submitted to Parliament's approval. + Article 7 (1) The Court of Auditors may participate in the work of international specialized bodies and become a member thereof. ... (2) The Court of Auditors may cooperate with the relevant international bodies and may, on their behalf, exercise control over the management of the funds made available to Romania, if by treaties, conventions or other international agreements, establish this competence. ... + Chapter II Organization and management of the Court of + Article 8 (1) The plenary of the Court of Accounts consists of 18 members, appointed, under the conditions of this law, by the Parliament, which are account advisers. ... (2) The structure of the Court of Accounts includes departments, chambers of county accounts and the city of Bucharest and a general secretariat. ... + Article 9 (1) The management of the Court of Auditors shall be exercised by the Court of Auditors. The executive management of the Court of Auditors shall be exercised by the President, assisted by two Vice-Presidents, who are account advisors. ... (2) At the meetings of the plenum of the Court of Auditors, the Secretary-General may participate, as well as, as guests, highly trained specialists in different fields of activity within the competence of the Court. ... (3) The President of the Court of Auditors shall conduct the plenary In the absence of the president, a vice president will preside ... (4) The President of the Court of Auditors and its other members shall be independent in the exercise of their duties and decision-making and shall respect the principles of collective management, advertising ... + Article 10 (1) The departments shall be headed by an account adviser, who also serves as head of department, appointed by the plenum of the Court. ... (2) Directions, services, offices and specialized departments can be organized within the departments. ... (3) The rooms of county accounts and Bucharest municipality are headed by a director and a deputy director. In the structure of the county accounts rooms can operate services and offices. ... (4) The organizational structure of the Court of Auditors, the state of functions, the number of management and execution posts, the fields of activity and the powers of the departments, the general secretariat and the other structures shall be established by the Court of Auditors ' plenary. ... (5) The financial control staff assigned to the Court of Auditors shall acquire the quality of external public auditor. On this position can be classified persons with higher economic, legal and other specialized studies, necessary to carry out the activity of the Court of Accounts. ... + Article 11 ((1) The coordination of the activities carried out within the departments and the chambers of county accounts and of the city of Bucharest shall be carried out by the account advisors and the directors of the chambers of accounts, under the conditions and procedures established by the Court of Auditors. ... (2) The organization and conduct of activities specific to the Court of Auditors, as well as the valorization of the acts resulting from these activities shall be carried out according to the regulation approved by the plenum of the ... (3) The Regulation shall be published in the Official Gazette of Romania, Part I. *) ... Note ... ---------- * *) See Decision of the Court of Auditors no. 130/2010 for the approval of the Regulation on the organization and conduct of activities specific to the Court of Auditors, as well as the valorization of the acts resulting from these activities, published in the Official Gazette of 832 of 13 December 2010, as amended. Decision of the Court of Auditors no. 130/2010 has been repealed by art. 4 4 of JUDGMENT no. 155 155 of 29 May 2014 for the approval of the Regulation on the organization and conduct of activities specific to the Court of Accounts, as well as the valorization of the acts resulting from these activities, published in 547 547 of 24 July 2014. ---------- + Article 12 In order to fulfil some obligations in the field of external audit, Romania's membership of the European Union is organized and the Audit Authority for the non-reimbursable funds granted to Romania The European Union through the PHARE, ISPA and SAPARD programmes, for the Structural and Cohesion Funds, for the European Agricultural Guarantee Fund, for the European Fund for Agriculture and Rural Development, for the European Fund for Fishing, as well as for the funds to be granted during the post-accession period, further the Audit Authority, which has its own work duties and procedures. + Article 13 (1) The Audit Authority is an independent body from an operational point of view to the Court of Auditors and to the other authorities responsible for the management and implementation of non-reimbursable community funds, based in the municipality Bucharest. In the territory, the Audit Authority has regional structures organized in the counties where the agencies operate, managing authorities and/or intermediary bodies that manage the community funds. ... (2) The Audit Authority is the only national authority competent to conduct external public audit, in accordance with Community and national law, on the funds provided for in art. 12. ... (3) The Audit Authority may carry out external public audit on other categories of funds than those provided for in art. 12, following that the regulations aimed at those funds should also provide for the necessary resources for this activity. ... + Article 14 (1) In accordance with the provisions of Community and national legislation, with internationally accepted audit standards, the Audit Authority shall carry out system audit and audit of operations. ... (2) The main tasks of the Audit Authority are as follows: ... a) assessing the compliance of management and control systems for operational programmes co-financed by the Structural Instruments and the European Fisheries Fund, with Community legal provisions; ... b) verification, on the representative sample basis, of the expenses declared by the authorities responsible for the management and implementation of the funds provided in art. 12 12; ... c) annual reporting on the compatibility of management and control systems of the authorities responsible for the management and implementation of funds provided in art. 12, regarding their ability to ensure compliance of operations with Community regulations; ... d) verification of the existence and correctness of the national co-financing element; ... e) the issuance of audit certificates on the annual accounts of the paying agencies, as well as for the Euro SAPARD account, as regards the completeness, accuracy and veracity of these accounts; ... f) issue of the opinion on the insurance declaration, issued by the paying agencies for agriculture and rural development; ... g) issuance of closing statements, accompanied by audit reports, for each program or measure, financed by the funds provided in art. 12 12, as applicable; ... h) to follow the accreditation criteria of the authorities responsible for the management and implementation of non-reimbursable community funds, for agriculture and rural development, throughout the period of technical and financial implementation of ... i) to follow the implementation of the audited entities of the recommendations made as a result of the audit actions carried out by the Audit Authority. ... (3) For non-reimbursable Community funds intended to support agriculture and rural development, the Audit Authority shall act as a certification body. ... (4) In order to carry out its duties, the Audit Authority may conclude agreements with the structures responsible for the management of the funds provided in art. 12. ... (5) The Audit Authority reports to the European Commission on the use of non-reimbursable Community funds provided for in art. 12, and the main findings and recommendations resulting from the audits carried out are included in the annual public report of the Court of Auditors. ... (6) The Audit Authority has unhindered access to documents, documents and information necessary for the exercise of its duties, whatever the legal or natural persons holding. ... (7) The Audit Authority may conclude contracts with specialised companies or experts authorised to carry out activities in order to carry out its tasks. ... + Article 15 (1) The Audit Authority shall be headed by a Chairperson and 2 vice-presidents appointed by the Parliament from among the accounts advisers, for the term of office of the adviser of accounts for which they were appointed. The mandate cannot be renewed. ... ((2) For the organization and functioning of the central and regional structures it coordinates, the Chairman of the Audit Authority shall issue decisions and instructions. ... (3) The tasks of the Chairman of the Audit Authority are mainly the following: ... a) approve the audit reports and sign the audit opinions on the assessment of the compliance of management and control systems with the Community legal provisions, for operational programmes co-financed by the structural instruments and by the Fund European Fisheries; ... b) approve the audit reports and sign the audit opinions of operations, following the verification of the expenses declared by the authorities responsible for the management and implementation of the funds provided in art. 12 12; ... c) approve the annual reports on the compatibility of management and control systems of the authorities responsible for the management and implementation of the funds provided for in 12, regarding their ability to ensure compliance of operations with Community regulations; ... d) approve the reports of verification of the existence and correctness of the national co-financing element; ... e) sign the audit certificates on the annual accounts of the paying agencies, as well as for the Euro SAPARD account, regarding the completeness, accuracy and veracity of these accounts; ... f) sign the opinions on insurance declarations issued by the paying agencies for agriculture and rural development; ... g) sign the closing statements and approve the audit reports, for each program or measure, financed from the funds provided in art. 12 12, as applicable; ... h) represents the Audit Authority and ensures its relations with national and community institutions and public authorities, as well as with national and international profile bodies; ... i) approve the movement of the staff of the Audit Authority for the performance of its tasks, including participation in various meetings and groups of auditors from the country or abroad, specific to the field of management provided in art. 12 12; ... j) approves the rules of procedure of the Audit Authority on its specific activity regarding the audit of the funds provided in art. 12 12; ... k) approve the manuals and audit strategies necessary to meet the requirements specific to the Audit Authority, provided for in the Community regulations ... l) approve and transmit, as the case may be, to the European Commission services the annual work programmes of the Audit Authority ... m) endorses the own rules of organization and functioning of the Audit Authority, which it submits to the approval of the Court of Auditors; ... n) endorses the organizational structure and the state of functions of the Audit Authority, the appointment of directors, deputy directors, heads of service and presents them to the plenum of the Court of Auditors, for approval; ... o) approve the criteria for the promotion of the staff of the Audit Authority and establish its tasks, specific to the audit of the European funds, through the ... p) approves the specific criteria for filling the positions necessary to exercise the audit of European funds and to contest the vacant positions of the Audit Authority; ... q) informs, semi-annually and whenever it considers necessary, the plenum of the Court of Auditors on the main findings resulting from the audit actions carried out and on the measures taken in accordance with the Community regulations; ... r) presents to the plenum of the Court of Auditors the summary of the findings and results of the audit work on European funds, in order to include in the annual public report to the Parliament; ... s) performs other duties, established under the law. (4) Exercise of some of the duties provided in par. ((3) may be delegated to the Vice-Presidents of the Audit Authority. ... (5) The funds necessary to carry out the tasks of the Audit Authority shall be ensured from the state budget and shall be distinctly reflected in the budget of the ... + Article 16 (1) The organizational structure, the number of personnel and the state of functions of the Audit Authority shall be approved by the plenum of the Court of Auditors, at the proposal of the President of the The coordination and attributions of the central and regional structures of the Audit Authority's own apparatus and of the staff at central and regional level shall be established by the Rules of Organization and Functioning of the Audit Authority, which is an integral part of the Court of Auditors ' organisation and functioning regulation. ... (2) In order to carry out its tasks, the Audit Authority may also employ staff of a specialty other than the economic one. ... + Article 17 ((1) The salary of the staff of the Audit Authority shall be made in accordance with the legislation on the salary of the staff of the Court of Auditors and with the provisions Law no. 490/2004 on the financial stimulation of staff managing Community funds, with subsequent amendments and completions. ... (2) The chairman and deputy chairman of the Audit Authority shall be entitled to a driving allowance which, together with the basic allowance, shall not exceed the maximum monthly salary granted to the specialist staff of the Audit Authority. ... + Article 18 The funds necessary for carrying out the activity of the Audit Authority shall be ensured from the state budget and will be included in the expenditure budget of the Court of Auditors. + Article 19 In order to carry out the activity of the Audit Authority, the Government and the Court of Auditors have the obligation to ensure the necessary conditions for the employment and professional training of staff, working spaces, facilities and related logistics + Article 20 (. The General Secretariat of the Court of Auditors shall be headed by a Secretary-General. ... (2) The organisational structure of the General Secretariat and the tasks of its compartments shall be determined by the Court of Auditors. ... + Chapter III The competence and powers of the Court + Section 1 General provisions + Article 21 (1) The Court of Auditors shall exercise the control function on the training, administration and use of the financial resources of the state and of the public sector, providing the Parliament and the administrative-territorial units respectively. reports on their use and administration, in accordance with the principles of legality, regularity, economy, efficiency and effectiveness. ... (2) The Court of Auditors may exercise the audit of performance on the management of the consolidated general budget and of any public funds. ... (3) The external audit activity carried out by the Court of Auditors shall be carried out in compliance with its own rules, adopted on the basis of generally accepted international audit standards. ... (4) Through its findings and recommendations, the performance audit aims to reduce costs, increase resource efficiency and meet the proposed objectives. ... + Article 22 Within the competences provided for in art. 21 the Court of Auditors shall carry out its specific tasks on the following areas: a) the formation and use of state budget resources, state social insurance budget and budgets of administrative-territorial units, as well as the movement of funds between these budgets; ... b) establishment and use of other public funds components of the consolidated general budget; ... c) the formation and management of public debt and the situation of governmental guarantees for internal and external credits; ... d) the use of budgetary allocations for investments, subsidies and transfers and other forms of financial support from the state or administrative-territorial units; ... e) the establishment, administration and use of public funds by the autonomous administrative authorities and public institutions established by law, as well as by the autonomous social insurance bodies of the state; ... f) situation, evolution and administration of public and private patrimony of the state and administrative-territorial units by public institutions, autonomous regions, companies and national companies, as well as concession or the rental of goods belonging to the public property; ... g) establishment, use and management of financial resources on environmental protection, improving the quality of living and working conditions; ... h) other areas in which, by law, the jurisdiction of the Court has been established. ... + Article 23 Within the competences provided for in art. 21, the Court of Auditors carries out its specific activities on the following categories of public entities: a) the state and administrative-territorial units, as legal entities under public law, with their public services and institutions, autonomous or non-autonomous; ... b) National Bank of Romania; ... c) autonomous regions; ... d) companies covered by Law no. 31/1990 , republished, with subsequent amendments and completions, to which the state, administrative-territorial units, public institutions or autonomous regions hold, alone or together, in full or more than half of the share capital; ... e) autonomous social or other insurance bodies, which manage goods, values or funds, in a mandatory legal regime, given that this is by law or by their statutes. ... + Article 24 The Court of Auditors may decide to carry out the activities established by the law and to persons other than those provided in art. 23 23, which: a) benefit from government guarantees for loans, subsidies or other forms of financial support from the state, administrative-territorial units, other public institutions; ... b) administer, pursuant to a concession or lease agreement, goods belonging to the public or private domain of the state or administrative-territorial units; ... c) administer and/or use public funds, for the purposes of this law, the checks to be carried out only in connection with the legality of the administration and/or use of these funds. ... + Article 25 (1) The control of the execution of the budgets of the Chamber of Deputies, the Senate, the Presidential Administration, the Government, the High Court of Cassation and Justice, the Constitutional Court, the Legislative Council and the Ombudsman shall be exercised exclusively by the Accounts. ... ((2) The control of the budget of the Court of Auditors shall be exercised by a committee established for that purpose by the two Houses of Parliament. ... (3) The Court of Auditors shall submit to the Parliament, for approval, the implementation of the proposed budget in the first session of each year, with the opinion of the ((2). ... + Section 2 The tasks of the Court + Article 26 The Court of Auditors shall conduct the financial audit of the following execution accounts: a) the annual general account for the execution of the state budget; ... b) the annual execution account of the state social insurance budget; ... c) annual accounts for the execution of special funds; ... d) the annual accounts of execution of local budgets, of the city of Bucharest, of the counties, of the sectors of Bucharest, of the municipalities, of cities and communes; ... e) the annual execution account of the State Treasury budget; ... f) annual accounts for the execution of budgets of autonomous public institutions; ... g) annual accounts for the execution of budgets of public institutions fully or partially financed from the state budget, from the state social insurance budget, from the local budgets and from the budgets of special funds, as the case may be; ... h) annual accounts for the execution of budgets of public institutions fully financed by their own income; ... i) the annual general account of the state's public debt; ... j) annual accounts for the execution of the budget of non-reimbursable ... k) other accounts of execution of budgets provided by law. ... + Article 27 The Court of Auditors shall have the power to determine the minimum value limits from which the accounts referred to in art. 26 are subject to its control in each budget year, so that within the statutory limitation period it is ensured that all accounts are verified. + Article 28 (1) The Court of Auditors carries out the audit of the performance of the use of the financial resources of the State ... (2) The Court of Auditors shall conduct an independent evaluation of the economy, efficiency and effectiveness with which a public entity, a programme, a project, a process or an activity shall use the public resources allocated for the achievement of the objectives Established. ... (3) The performance audit can be performed both at the end and during the course of the projects, programs, processes or activities. ... (4) Performance audit work shall be carried out in accordance with its own methodology, adopted on the basis of the INTOSAI audit standards and best practices in the field, and shall be completed by drawing up an audit report. ... (5) Through the findings and recommendations made, the performance audit must lead to diminishing the cost of resources or increasing the results. ... + Article 29 (1) By its checks to the persons referred to in art. 23 and 24, the Court of Auditors mainly follows: ... a) the accuracy and the reality of financial statements, as set out in the accounting regulations in force; ... b) evaluation of management and control systems with the authorities with tasks regarding the pursuit of financial obligations to budgets or other public funds established by law, legal or physical persons; ... c) the use of funds allocated from the budget or other special funds, according to the intended destination; ... d) quality of economic and financial management; ... e) the economy, effectiveness and efficiency of the use of public funds ... (2) The Court of Auditors exercises control over compliance by the authorities with powers in the field of privatization of privatization methods and procedures, provided by law, as well as on the way in which they ensured compliance contractual clauses established by the privatisation contracts. The Court of Auditors exercises control of compliance with the legal provisions on the administration and use of financial resources resulting from privatization actions. ... (. The Court of Auditors may exercise control in the case referred to in paragraph 1. (2), regardless of when the privatization process was carried out, by selling the shares held by the State to the companies regulated by Law no. 31/1990 , republished, with subsequent amendments and completions, until all aspects are clarified. ... + Article 30 The objectives of the controls of the Court of Auditors ordered by the Chamber of Deputies or by the Senate or ordered by the Court shall be determined by them by decision and shall be made + Section 3 Account certification + Article 31 (1) The Court of Auditors certifies the accuracy and veracity of the data from the verified execution accounts. ... ((. No other authority may rule on the data entered in the execution accounts, rather than provisionally. ... + Article 32 (. The Court of Auditors shall exercise the auditing at the premises or on the spot. ... (2) The external public auditors appointed to audit the accounts, as well as the other activities for which the Court of Auditors has the power to draw up reports in which they present the findings and the conclusions, shall make recommendations on the measures to be taken. to be taken and express their opinion on them, in compliance with their own procedures, established by the regulation approved according to the provisions of art. 11 11 para. ((2). ... ((3) If the accounts presented do not meet the conditions that make it possible to verify them, the external public auditors shall return them to their holders, fixing the deadline for their completion or restoration, as the case may be. If the holders of the accounts do not comply with this measure, the completion or restoration of the accounts shall be at their expense, by an accounting expert appointed by the Court of Auditors. ... + Article 33 (1) The activity of valorization of audit reports shall be made according to the regulation approved according to art. 11 11 para. ((2). ... (. Where the accounts are regularity, the certificate of conformity shall be issued and the audited entity shall be notified. ... (3) In situations where deviations from legality and regularity are found, which have caused damage, the management of the public entity audited this state of affairs shall be communicated to the management of the public entity. The determination of the extent of the damage and the disposition of the measures for its recovery become an obligation of the management ... (4) In situations where there are facts in the audit reports for which there are indications that they were committed in violation of the criminal law, the head of the department shall notify the bodies in law to ensure the recovery finding and informing the audited entity. ... (5) When the impossibility of drawing up an audit report is found, the audited entity shall be ordered to complete and/or restore the verified accounts. ... + Article 34 The certification of the verified account does not constitute grounds for exemption from legal liability + Article 35 The audited entity may make written objections to the findings in the reports prepared by external public auditors within 15 days from the date of their receipt. The objections made shall be lodged at the premises of the institution to which the external public auditor belongs and shall be taken into account in the recovery of the findings. + Article 36 For good reasons, within one year from the date on which the verified account has been certified, the procedure of the examination of the account may be reopened. + Article 37 If, following the checks carried out during the implementation of the budget to the legal entities provided for in art. 23 and 24, it follows facts through which damages or deviations of a financial nature were found, the valorization of the findings is made according to the provisions of 33. + Chapter IV Reporting, endorsement and other powers + Article 38 (1) Within 6 months from the receipt of the accounts provided for in art. 26 from the competent bodies to draw up and transmit them to them, the Court of Auditors shall draw up the annual public report which it shall submit to Parliament. ... (2) The annual reports on local public finances shall be submitted by the county accounts chambers to the deliberative public authorities of the administrative-territorial units. ... + Article 39 The annual public report includes: the Court of Auditors ' observations on the accounts of execution of budgets subject to its control; the conclusions released from the controls ordered by the Chamber of Deputies or by the Senate or carried out at autonomous kings, companies regulated by Law no. 31/1990 , republished, with subsequent amendments and completions, with full or majority state capital and to the other legal entities subject to the control of the Court; the violations of law found and the holding measures taken; other aspects on which the Court considers necessary. + Article 40 The Court of Auditors may submit to the Parliament or, through the county accounts chambers, the deliberative public authorities of the administrative-territorial units reports on the areas in which it is competent, whenever it considers it necessary. + Article 41 The Court of Auditors shall: a) at the request of the Senate or the Chamber of Deputies, the draft state budget and the bills in the field of finance and public accounting or by the application of which would result a decrease in revenues or an increase in the approved expenses by budget law; ... b) the establishment by the Government or ministries of specialized bodies subordinated to them. ... + Article 42 (1) In carrying out the tasks conferred on it by the law, the Court of Auditors shall have the following tasks: ... a) to assess the activity of own financial control and internal audit of controlled legal entities, provided in art. 23 23; ... b) to request financial, fiscal control bodies, including bank inspection of the National Bank of Romania, to verify, as a matter of priority, objectives, within the framework of their legal duties; ... c) to request and use, for the exercise of its control and audit functions, the reports of the other bodies with powers of financial control, fiscal, internal audit and banking inspection; ... d) to ask some specialized institutions of the state, whenever necessary, to carry out specialized checks to help clarify some findings. ... (2) Legal persons subject to the control of the Court of Auditors shall be obliged to transmit to it, by the end of the first quarter for the previous year, the report on the conduct and implementation of ... (3) The Court of Auditors will develop cooperation with internal audit structures at the level of legal entities, in order to ensure complementarity and increase the efficiency of the audit activity. ... + Article 43 On the basis of its findings, the Court of Auditors shall: a) suspension of the application of measures contrary to legal regulations in the financial, accounting and fiscal fields; ... b) the blocking of budgetary or special funds, when the unlawful or inefficient use of funds is found; ... c) removal of irregularities found in controlled financial-accounting or fiscal activity. ... + Article 44 Measures provided for in art. 43 shall be taken according to the regulation approved under the provisions of 11 11 para. ((2). + Article 45 The Court of Auditors asks those in law to suspend from office, under the law, persons accused of committing acts causing important damage or serious financial misconduct, found as a result of controls or audits carried out, pending the final resolution of the cases in which they are involved. + Chapter V Appointment and status of Court of Auditors staff + Article 46 (1) The members of the Court of Auditors shall be appointed by the Parliament, on the proposal of the standing committees on budget, finance and banks of the two Chambers, for a term of 9 years, which cannot be extended or renewed. ... (2) The Court of Auditors shall be renewed with a third of the accounts of the accounts appointed by the Parliament, every 3 years, starting with the expiration of the term of office of the current account advisors. ... (3) The Board of Accounts appointed by the Parliament shall continue their work until the end of the term of office. ... (4) Before starting to exercise his mandate, the members of the Court of Auditors shall take the following oath before the presidents of the two Houses of Parliament: I swear to respect the Constitution and the other laws of the country, to defend the interests of Romania, the right, the fundamental rights and freedoms of citizens, to fulfill with honor, conscience and without bias my duties as a member of the Court of Auditors. So help me God! ... (5) During the term of office, the account advisers may be removed from the positions in which they were appointed only in the cases and under the conditions of this law. ... (6) The posts of counsellors of accounts become vacant may be filled only for the remaining period until the expiry of the mandate of the one whose activity has ceased. ... + Article 47 ((1) Of the accounts advisers, the Parliament shall appoint the Presidents and Vice-Presidents of the Court of Auditors and the Audit Authority. ... (2) In order to be appointed account advisors, it is required to meet the following conditions: economic or legal higher education, at least 10 years old in the specialty of graduate studies and thorough professional training. ... + Article 48 (1) Under the chairpersons, vice-presidents and advisers of accounts of the Court of Auditors, as well as of the Audit Authority shall be organized and operated by a cabinet, which falls under contract staff. ... ---------- Alin. ((1) of art. 48 48 has been amended by section 1 1 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. (2) The structure and number of staff at the respective offices shall be determined by the Court of Auditors. ... + Article 49 (. Members of the Court of Auditors shall be independent in the exercise of their term of office and non-removable throughout it. They are state dignitaries and are subject to incompatibilities provided by the law for judges. ... (2) The members of the Court of Auditors shall be prohibited from forming part of political parties or carrying out public activities of a political nature. ... (3) The members of the Court of Auditors shall be prohibited from exercising, directly or through interposed persons, trade activities, participation in the administration or management of companies regulated by Law no. 31/1990 , republished, with subsequent amendments and completions, or civil. They may not be experts or arbitrators appointed by the party in an arbitration. ... (4) Persons who have served as an adviser of accounts for the duration of a full mandate shall, at the time of retirement, benefit from a service pension, in the amount provided by law for magistrates. ... ------------- Alin. ((4) art. 49 49 was introduced according to RECTIFICATION no. 94 94 of 8 September 1992 , published in MONITORUL OFFICIAL no. 438 438 of 16 June 2014. + Article 50 (. Members of the Court of Auditors shall be obliged: ... a) to perform the function entrusted, with impartiality and in compliance with the Constitution; ... b) to keep the deliberations and votes secret and not to take a public position or to give consultations in matters of the competence of the Court of Auditors; ... c) to express its affirmative or negative vote in the adoption of the acts of the Court of Auditors, abstaining from voting not being allowed. In case of a negative vote, it shall be reasoned in writing; ... d) to communicate in writing to the President of the Court any situation which may entail incompatibility with the mandate he exercises; ... e) not to allow the use of the functions they perform for commercial advertising or propaganda of any kind; ... f) to refrain from any activity or manifestation contrary to the independence and dignity of their office. ... (2) Serious violation of any of the obligations provided in par. (1) draws the removal from office of those who have committed it. ... (3) The revision of the members of the Court of Auditors shall be made by the Parliament, at the proposal of the specialized committees provided for in 46 46 para. ((1). ... + Article 51 (1) External public auditors are subject to incompatibilities provided by the Code of Ethics of the profession. ... ((2) Persons who have performed the function of external public auditor for a period of at least 14 years in the Court of Auditors shall benefit, when fulfilling the standard retirement conditions provided by the legislation in force on the public system of pensions, of service pension, in the amount of 80% of the calculation base represented by the average of monthly gross incomes made, of a permanent nature, corresponding to the last 12 months of activity prior to the month in which the application for retirement is submitted. ... The income that constitutes the basis for the calculation of the service pension does not include the risk increase and neuropsychiatric overuse of 50% nor the increase of up to 75% of the basic salary, won in court. ---------- Alin. ((2) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. (3) The service pension provided in par. (2) also benefit persons who have fulfilled the function of external public auditor, when fulfilling the standard retirement conditions provided by the legislation in force on the public pension system, of which at the Court of Accounts minimum 4 years, case in which the amount of pension referred to in paragraph (2) will be reduced by 1% for each year missing from the age of 14. ... ---------- Alin. ((3) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. (4) For the age of over 14 years as external public auditor in the Court of Auditors, the amount of the pension is 80% of the calculation base provided for in par. ((2). ... ---------- Alin. ((4) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. ((5) The pension shall be granted upon request, starting with the month following that in which the application was registered at the territorial pension house within the domicile or residence of the applicant. ... ---------- Alin. ((5) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. (6) With the establishment of the amount of the service pension, the public sector age pension is also established, according to the legislation in force on the public pension system. ... ---------- Alin. ((6) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. (7) If the amount of the service pension calculated according to this law is lower than that of the pension in the public pension system, the most advantageous amount is granted. ... ---------- Alin. ((7) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. (8) Persons who meet the conditions of seniority in the Court of Auditors, provided in par. (2), shall benefit, when fulfilling the standard retirement conditions provided by the legislation in force on the public pension system, of service pension, even if at the time of retirement they had or have another occupation. In this case, the basis for the calculation of the service pension is the average gross monthly income of the last 12 months prior to the month in which the application for retirement is submitted, made by external public auditors in activity under conditions identical function, seniority, grade or step where the applicant has worked, prior to release from the position of external public auditor. ... ---------- Alin. ((8) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. (9) The provisions of par. ((8) Only persons who have been released from the position of external public auditor of the Court of Auditors for reasons not attributable to them can benefit. ... ---------- Alin. ((9) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. (10) The service pensions of the external public auditors of the Court of Auditors shall be updated by applying to the amount of the service pension in payment of the percentage of increase of the basic salary enjoyed by the external public auditor in activity, with the same level of pay, in identical conditions of function, seniority, degree or rung. If the update results in a lower pension, the pension in payment shall be kept. ... ---------- Alin. ((10) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. (11) The service pension also benefits external public auditors who, at the time of applying for this pension, are pensioners for the age limit in the public pension system. In this case, the amount of the service pension is 80% of the calculation base represented by the average gross monthly income determined according to par. ((2), carried out by an external public auditor in activity, under identical conditions of function, seniority, grade or step. ... ---------- Alin. (11) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. (12) It is borne from the state budget, through the budget of the Ministry of Labor, Family, Social Protection and Elderly, the part of the service pension that exceeds the pension level in the public pension system. ... ---------- Alin. ((12) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. ((13) The pension provided for in this Article has the legal regime of an old-age pension. ... ---------- Alin. ((13) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. (14) The elements necessary to establish the service pension provided by this law regarding the seniority as external public auditor and the basis for the calculation of the pension shall be proved with the document issued by the Court of Auditors, on the responsibility its. ... ---------- Alin. ((14) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. ((15) The payment of the pension provided for by this Law is as follows: ... a) from the date of issue of the position, provided for in the decision issued by the President of the Court of Auditors, in the situation of external public auditors in activity at the date of submission of the ... b) from the date of granting the pension, in the situation of the persons referred to in ((8). ... ---------- Alin. ((15) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. (16) The provisions of this law on service pensions granted to external public auditors of the Court of Auditors shall be supplemented by those of the legislation on the public pension system, with regard to the methods of establishment, payment, as well as those relating to the modification, suspension, resumption, termination and recovery of the amounts collected unearned and jurisdiction. ... ---------- Alin. ((16) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. (17) The provisions of this law do not apply to persons who benefit from a service pension under final and irrevocable court decisions or, as the case may be, final court decisions. ... ---------- Alin. ((17) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. (18) The term "external public auditor" means persons performing activities specific to the Court of Auditors, those who perform other tasks strictly related to the control function, those which are assimilated to external public auditors, as well as persons holding the leadership positions of director, deputy director, head of service/head office regional audit and head office of the specialized structures of the Court of Accounts and of the Audit Authority. ... ---------- Alin. ((18) of art. 51 51 has been introduced by section 2 2 of art. I of LAW no. 7 7 of 18 January 2016 published in MONITORUL OFFICIAL no. 41 41 of 19 January 2016. + Article 52 (1) The specialist staff of the Court of Auditors, including those with management positions, shall be subject to mobility within the same professional category by amending the service reports. Mobility is carried out to streamline the work of the Court of Auditors and in the interest of its staff, to develop professional career ... (2) The mobility of the staff of the Court of Accounts shall be carried out according to the Statute of the external public auditor, approved under the ... ((3) Decisions aimed at the mobility of the staff of the Court of Auditors shall be taken by decisions of the Court of Auditors ... (4) External public auditors may be constituted in a professional association, with the aim of promoting and developing external public audit, improving professional training, increasing the prestige of the profession, as well as ensuring cooperation with other similar bodies in the country and abroad. ... + Article 53 External public auditors enjoy stability. + Article 54 As of the date of the prosecution, the members of the Court of Auditors and external public auditors shall be suspended by law from their duties. In case of final conviction, they are dismissed by law, and in case of acquittal, the suspension ceases. + Article 55 The staff with management positions shall be appointed by the plenum of the Court of Auditors and the other staff, by the President of the Court. + Article 56 (. The mandate of the Member of the Court of Auditors shall cease in the following situations: ... a) on the expiry of the term for which he was appointed or in case of resignation, of loss of electoral rights, of dismissal of law or death; ... b) in situations of incompatibility or impossibility of exercising more than 6 consecutive months; ... c) in case of removal from office. ... (2) After the end of the mandate, under the law, the account advisers have the right to return to the post previously occupied, if their appointment to the Court of Accounts was made from a post in a public institution. ... (3) During the period during which the item is reserved, it may be occupied only by fixed-term employment contract. ... + Article 57 The disciplinary liability of the external public auditors, the conditions and the procedure for its application shall be established by the Code of Ethics of the profession, approved by the Court of Auditors. + Chapter VI Powers of the governing bodies + Article 58 The tasks of the Court of Auditors ' plenary are: a) adopt policies and strategies of the Court of Auditors; ... b) approve the own rules on specific activity of the Court of Auditors; ... c) approve audit manuals and guidelines on specific fields, drawn up on the basis of the Court of Auditors ' own rules, as well as other procedural rules; ... d) approve the annual work programmes of the Court of Auditors; ... e) approves the conduct of specific actions, requested by the decisions of the Chamber of Deputies or the Senate, which are not already provided for in the program; ... f) approve the staff functions of the Court of Auditors; ... g) approves the name, sphere of activity and organizational structure of the departments of the Court of Accounts; ... h) approves the draft budget of the Court of Auditors; ... i) debate and decide to convey the implementation of the budget of the Court of Auditors to Parliament ... j) approves the own regulation of the plenum, the regulation on the organization and functioning of the Court of Auditors, the regulation of the staff of the Court of Auditors, the regulation provided 11 11 para. (2), the code of ethical and professional conduct of the staff of the Court of Auditors as well as other specific regulations; ... k) approves the Statute of the external public auditor ... l) approve the organizational structure of the Court of Auditors, appoint the directors, deputy directors, heads of services, the Secretary-General of the Court of Accounts and determine their duties, by the job description; ... m) approves the reports provided to be communicated to Parliament; ... n) issue opinions, according to art. 41 41; ... o) approve the organizational structure of the general secretariat and the tasks of the compartments within it; ... p) decides on the modification of the internal organization of the Court of Accounts, within the limits of ... q) periodically request and examine reports on the work of the departments of the Court of Auditors and the chambers of accounts; ... r) examine and approve the proposal for the agenda of the plenary session, formulated by the President of the Court; ... s) approves the list of vacancies to be put out for competition, as well as the topics and organization of competitions for filling vacancies; ... s) approves the contracting of works, goods, services or other benefits necessary for the functioning of the Court of Auditors; ... t) other duties established under the law. ... + Article 59 The Court of Auditors shall exercise its powers in the presence of at least 2/3 of its members, and the decisions shall be adopted by the majority of the members present. + Article 60 (1) The tasks of the President of the Court of Auditors ... a) to represent the Court of Auditors and to ensure its relations with the public institutions and authorities and with the relevant national and international bodies; ... b) to coordinate the work of the Court of Auditors; ... c) to convene and preside over the plenary debates and to ensure the execution of its decisions; ... d) propose the agenda of the plenary sittings and submit it to its approval; ... e) to follow the transmission to Parliament of the Court of Auditors ' reports ... f) appoint the staff of the Court of Auditors, with the exception of the one appointed by the plenary, and order, if applicable, the posting or removal from office of the latter, under the law; for the staff of the Audit Authority, this attribution shall be exercised only with the consent of its chairman ... g) to exercise disciplinary action, according to art. 57, and to apply disciplinary sanctions in the cases provided by the Code of Ethics of the profession; ... h) to communicate the vacant posts of members of the Court of Auditors to Parliament, for taking measures to fill them; ... i) other tasks that can be established by the Regulation on the organization and functioning of the Court of Auditors. ... (2) The duties of the vice-presidents and advisers of accounts shall be established and approved by their own rules of the Court of Auditors, on a proposal from its chairman. ... (. In the exercise of his duties, the President of the Court of Auditors shall issue ... + Article 61 The security of the Court of Accounts is ensured at the central level by the Protection and Guard Service, and at territorial level, by the Romanian Gendarmerie, free of charge. + Chapter VII Deviations and penalties + Article 62 It constitutes misconduct and is sanctioned: a) non-compliance with the obligation to present to the Court of Auditors, within the established deadlines, the accounts to be verified-with the civil fine equal to the 1-3 month salary of the person from whose fault the delay occurred; ... b) failure to comply with the measures ordered pursuant to art. 42 42 para. ((1) lit. b)-d) and art. 45, with a civil fine equal to the salary of 2 to 5 months of the person from whose fault the established measures were not carried out. ... + Article 63 Violation of obligations provided in art. 5 5 para. (2) shall be penalized by 50 lei for each day of delay. + Article 64 (1) The non-recovery of damages, as a result of non-disposition and non-prosecution of the entity's management of the measures transmitted by the Court of Accounts, constitutes a crime and is punishable by imprisonment from 3 months to one year or with a fine. ... (2) If the act provided in par. (1) was committed at fault, the punishment is fine. ... + Article 65 (1) Deviations provided in art. 62 and 63 are found by the external public auditors of the Court of Accounts, and the fine is established according to the regulation approved according to art. 11 11 para. ((2). ... (2) The amounts representing civil fines are made to the state budget. ... + Chapter VIII Transitional and final provisions + Article 66 Within the meaning of this law, the Chamber of Accounts of Bucharest is assimilated with the rooms of county accounts. Note ... NOTE: We reproduce below the provisions art. III of Law no. 217/2008 to amend and supplement Law no. 94/1992 on the organization and functioning of the Court of Auditors, published in the Official Gazette of Romania, Part I, no. 724 724 of 24 October 2008, which were not included in the republished form of the Law no. 94/1992 and which continue to apply as own provisions of the Law no. 217/2008 : " Art. III. -Under the Law no. 94/1992 , republished, with subsequent amendments and completions, after the end of the mandate, the advisors of accounts with legal studies, depending on the date of entry into force of this law, can be appointed magistrates, under the conditions provided by Law no. 303/2004 on the status of judges and prosecutors, republished, with subsequent amendments and completions, as well as Law no. 304/2004 on judicial organization, republished, with subsequent amendments and completions. " -------
