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Law No. 217 Of 24 October 2008 On The Modification And Completion Of The Law Nr. 94/1992 Concerning The Organization And Functioning Of The Court Of Auditors

Original Language Title:  LEGE nr. 217 din 24 octombrie 2008 pentru modificarea şi completarea Legii nr. 94/1992 privind organizarea şi funcţionarea Curţii de Conturi

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LEGE no. 217 217 of 24 October 2008 to amend and supplement Law no. 94/1992 on the organisation and functioning of the Court
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 724 724 of 24 October 2008



The Romanian Parliament adopts this law + Article I Law no. 94/1992 on the organization and functioning of the Court of Auditors, republished in the Official Gazette of Romania, Part I, no. 116 of 16 March 2000, as amended and supplemented, shall be amended and supplemented as follows: 1. Article 1 is amended and shall read as follows: "" Art. 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. " 2. After Article 1, a new article is inserted, Article 1 ^ 1, with the following contents: "" Art. 1 1 ^ 1. -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, which mainly includes 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, provided 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-the public authority, the national company/company, the autonomous direction, the commercial company in which the state or an administrative-territorial unit owns, alone or together, in full or more than half of the share capital; k) audit opinion-the auditor's conclusion, which is expressed in writing, on the financial statements and/or the program or the audited activity, in relation to the reality, fidelity and their compliance with the regulations applicable to the domain; 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 of the administrative units of the administrative unit 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. " 3. In Article 2, paragraph 1 shall be amended and shall read as follows: "" Art. 2. -(1) The Court of Auditors shall decide autonomously on its work programme. " 4. Article 3 is amended and shall read as follows: "" Art. 3. -(1) 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 city councils of Bucharest reports in the areas 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. " 5. Article 4 is amended and shall read as follows: "" Art. 4. -(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 provide them with 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. ' 6. Article 5 is amended and shall read as follows: "" Art. 5. -The Court of Auditors shall draw up and approve its own budget, which it shall submit to the Government, in order to include it in the draft state budget subject to the approval of the Parliament. " 7. Article 6 shall be repealed. 8. Article 8 is amended and shall read as follows: "" Art. 8. -(1) The plenum of the Court of Accounts consists of 18 members, appointed, under the present law, by the Parliament, who 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. " 9. Article 9 shall be repealed. 10. Article 10 is amended and shall read as follows: "" Art. 10. -(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 2 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 meetings of the plenum, in the absence of the President, a Vice-President (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 and 11. Article 11 is amended and shall read as follows: "" Art. 11. -(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. " 12. Article 12 is amended and shall read as follows: "" Art. 12. --(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. " 13. Article 13 shall be repealed. 14. Article 14 is amended and shall read as follows: "" Art. 14. -In order to fulfil some obligations in the field of external audit, Romania's membership as a member state of the European Union is organized and the Audit Authority for the non-reimbursable funds granted to Romania by 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. " 15. Article 14 ^ 1 is amended and shall read as follows: "" Art. 14 14 ^ 1. -(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. 14. (3) The Audit Authority may carry out external public audit on other categories of funds than those provided for in art. 14, following that the regulations aimed at the respective funds should also provide for the necessary resources for this activity. " 16. Article 14 ^ 2 is amended and shall read as follows: "" Art. 14 14 ^ 2. -(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. 14 14; 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. 14, 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. 14 14, 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. 14. (5) The Audit Authority reports to the European Commission on the use of non-reimbursable Community funds provided for in art. 14, 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. " 17. Article 14 ^ 3 is amended and shall read as follows: "" Art. 14 14 ^ 3. -(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. 14 14; 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 14, 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. 14 14, 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. 14 14; j) approves the rules of procedure of the Audit Authority on its specific activity regarding the audit of the funds provided in art. 14 14; 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 Court of 18. Article 14 ^ 4 is amended and shall read as follows: "" Art. 14 14 ^ 4. -(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. " 19. Article 14 ^ 7 is amended and shall read as follows: "" Art. 14 14 ^ 7. -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. 20. The title of Chapter III is amended and shall read as follows: "" CHAPTER III Competence and powers of the Court of Auditors 21. Article 16 is amended and shall read as follows: "" Art. 16. -(1) The Court of Auditors shall exercise the control function over the training, administration and use of the financial resources of the State and of the public sector, providing the Parliament and the administrative units, respectively. territorial 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 achieve the objectives proposed. " 22. In Article 17, the introductory part and letter b) shall be amended and shall read as follows: "" Art. 17. -Within the competences provided for in art. 16 the Court of Auditors shall carry out its specific tasks on the following areas: ........................................................................... b) the establishment and use of other public funds components of the consolidated general budget; ". 23. Article 17, points g ^ 1) and h) shall be repealed. 24. In Article 18, the introductory part shall be amended and shall read as follows: "" Art. 18. -within the competences provided for in art. 16, the Court of Auditors carries out its specific activities on the following categories of public entities: " 25. Article 19 is amended and shall read as follows: "" Art. 19. -The Court of Auditors may decide to carry out the activities established by law and to persons other than those provided in art. 18 18, 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. " 26. Article 20. paragraph (1) is amended and shall read as follows: "" Art. 20. -(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. " 27. Article 21 shall be repealed. 28. In Chapter III, the title of section 2 is amended and shall read as follows: "" SECTION 2 Tasks of the Court of Auditors 29. Article 22 is amended and shall read as follows: "" Art. 22. -The Court of Auditors shall carry out 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. " 30. Article 23 shall be repealed. 31. Article 24 is amended and shall read as follows: "" Art. 24. -The Court of Auditors shall have the power to determine the minimum value limits from which the accounts referred to in art. 22 22 are subject to control or in each budget year, so that the statutory limitation period ensures that all accounts are verified. " 32. Article 25 shall be repealed. 33. Article 26 is amended and shall read as follows: "" Art. 26. -(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 audit of performance must lead to a reduction in the cost of resources or increased results. " 34. Article 27 (1) shall be amended and shall read as follows: "" Art. 27. -(1) By his checks to the persons referred to in art. 18 18 and 19, 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 efficiency and effectiveness of the use of public funds. " 35. Article 28 is amended and shall read as follows: "" Art. 28. -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 brought to 36. In Chapter III, the title of section 3 is amended and read as follows: "SECTION 3 Certification of accounts" 37. Article 29 is amended and shall read as follows: "" Art. 29. -(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, except provisionally. " 38. Article 30 is amended and shall read as follows: "" Art. 30. -(1) The Court of Auditors shall exercise its audit 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. 12 12 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 made at their expense by an accounting expert appointed by the Court of Auditors. " 39. Article 31 is amended and shall read as follows: "" Art. 31. -(1) The activity of valorization of audit reports shall be made according to the regulation approved according to art. 12 12 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. (. Where the impossibility of drawing up an audit report is found, the audited entity shall be ordered to complete and/or restore the verified accounts. " 40. Article 32 is amended and shall read as follows: "" Art. 32. -The certification of the verified account does not constitute grounds for the exemption from legal liability. " 41. Article 33 shall be repealed. 42. Article 34 is amended and shall read as follows: "" Art. 34. -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. " 43. Article 35 is amended and shall read as follows: "" Art. 35. -For good reasons, within one year from the date on which the verified account has been certified, the procedure for the examination of the account may be reopened. " 44. Article 36 is amended and shall read as follows: "" Art. 36. -If, following the checks carried out during the implementation of the budget to the legal entities provided for in art. 18 and 19, 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 31 31. " 45. Articles 37 to 39 shall be repealed. 46. Chapter IV, comprising Articles 40 to 88, shall be repealed. 47. Article 93 is amended and shall read as follows: "" Art. 93. -(1) In carrying out the duties 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. 18 18; 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. " 48. Article 94 is amended and shall read as follows: "" Art. 94. -Based on its findings, the Court of Auditors shall determine: 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. " 49. Article 95 is amended and shall read as follows: "" Art. 95. -The measures provided in art. 94 shall be taken according to the regulation approved under the provisions of 12 12 para. ((2). ' 50. Article 96 is amended and shall read as follows: "" Art. 96. -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 deviations of a financial nature, found as a result of controls or audits carried out, pending the final resolution of the cases in which they are involved. ' 51. Chapter VI, comprising Articles 97 to 103, shall be repealed. 52. Article 104 is amended and shall read as follows: "" Art. 104. -(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 other laws of the country, to defend the interests of Romania, the order of 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. " 53. Article 105 is amended and shall read as follows: "" Art. 105. -(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. " 54. After Article 105 a new article is inserted, Article 105 ^ 1, with the following contents: "" Art. 105 105 ^ 1. -(1) Under the presidents and vice-presidents of the Court of Auditors, as well as of the Audit Authority, a cabinet, which falls with contractual staff, is organized and operated. ((2) The structure and number of staff at the respective offices shall be determined by the Court of Auditors. " 55. Article 106 shall be repealed. 56. Article 107 is amended and shall read as follows: "" Art. 107. -(1) Members of the Court of Auditors shall be independent in the exercise of their term of office and non-removable throughout the period 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 commercial or civil societies. They may not be experts or arbitrators appointed by the party intr'adun arbitration. ((4) Persons who have served as an adviser of accounts during a full term of office shall, at the time of retirement, benefit from a service pension, in the amount provided by law for magistrates. " 57. In Article 108 (1), the introductory part and letters a) and c) shall be amended and shall read as follows: "" Art. 108. -(1) Members of the Court of Auditors shall: a) to perform the function entrusted, with impartiality and in compliance with the Constitution; .................................................................. 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 the event of a negative vote, it must be reasoned in writing; '. 58. In Article 108, paragraph 3 shall be amended and shall read as follows: " (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 104 104 para. ((1). ' 59. Article 108 (4) shall be repealed. 60. Articles 109, 110 and 113 shall be repealed. 61. Article 111 is amended and shall read as follows: "" Art. 111. -(1) External public auditors are subject to the incompatibilities provided by the Code of Ethics of the profession. (2) Persons who have performed the function of financial controller or external public auditor for a period of at least 14 years within the Court of Accounts benefit at the date of retirement of service pensions, under the conditions provided by law for the parliamentary civil servant. " 62. After Article 111, a new article is inserted, Article 111 ^ 1, with the following contents: "" Art. 111 ^ 1-(1) The specialized staff of the Court of Auditors, including the one with management positions, is subject to mobility within the same professional category, by amending the service relations. 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. " 63. Article 112 is amended and shall read as follows: "" Art. 112. -External public auditors enjoy stability. " 64. Article 114 is amended and shall read as follows: "" Art. 114. -From the date of referral to criminal judgment, members of the Court of Auditors and external public auditors are suspended by law from their positions. In case of final conviction, they are dismissed by law, and in case of acquittal, the suspension ceases. " 65. Article 115 is amended and shall read as follows: "" Art. 115. -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. " 66. Article 116 is amended and shall read as follows: "" Art. 116. -(1) The Member State 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 dintr'ado public institution. ((3) During the period during which the item is reserved, it may be occupied only by fixed-term employment contract. " 67. Articles 117 to 120 shall be repealed. 68. Article 121 is amended and shall read as follows: "" Art. 121. -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 plenum of the Court of Auditors. " 69. Article 122 is amended and shall read as follows: "" Art. 122. -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 12 12 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. 92 92; 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. " 70. Articles 124 and 125 shall be repealed. 71. Article 126 (1), points c), d), f), g) and i) shall be amended and shall read as follows: " c) to convene and preside over the plenary proceedings and to ensure the execution of its decisions; d) propose the agenda of the plenary sittings and submit it to its approval; ..................................................................... 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. 121, and to apply disciplinary sanctions in the cases provided by the Code of Ethics of the profession; ..................................................................... i) other tasks that can be established by the Regulation on the organization and functioning of the Court of Auditors. " 72. Article 126 (2) shall be amended and shall read as follows: "(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 the proposal of its chairman." 73. In Article 126, after paragraph 2, a new paragraph (3) is inserted, with the following contents: "" (3) In the exercise of his duties, the President of the Court of Auditors shall issue 74. After Article 126 a new article is inserted, Article 126 ^ 1, with the following contents: "" Art. 126 126 ^ 1. -The Guard of the Court of Accounts shall be provided at the central level by the Protection and Guard Service, and at territorial level, by the Romanian Gendarmerie, free of charge. " 75. In Article 127, letter b) is amended and shall read as follows: " b) failure to comply with the measures ordered under the provisions of 93 93 para. ((1) lit. b)-d) and art. 96, with a civil fine equal to the salary of 2 to 5 months of the person from whose fault the established measures have not been carried out. " 76. After Article 128, a new article is inserted, Article 128 ^ 1, with the following contents: "" Art. --128 ^ 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 6 months to 3 years. " 77. Article 129 is amended and shall read as follows: "" Art. 129. -(1) Deviations provided in art. 127 and 128 are found by the external public auditors of the Court of Accounts, and the fine is established according to the regulation approved according to the provisions of 12 12 para. ((2). ((2) The amounts of civil fines shall be made to the state budget. " 78. Articles 130 to 135 shall be repealed. + Article II For the purposes of application art. 11 11 para. ((5) of Law no. 94/1992 on the organization and functioning of the Court of Auditors, republished, with subsequent amendments and completions, throughout the Law no. 94/1992 the phrase "financial controller" will be replaced by the phrase "external public auditor". + Article III Under conditions 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. + Article IV Law no. 94/1992 on the organization and functioning of the Court of Accounts, republished in the Official Gazette of Romania, Part l, no. 116 of March 16, 2000, with subsequent amendments and completions, as well as with those brought by this law, will be republished in the Official Gazette of Romania, Part I, giving the texts a new numbering. This law was adopted by the Romanian Parliament, in compliance with the provisions of art. 75 75 and art. 76 76 para. (1) of the Romanian Constitution, republished. CHAMBER OF DEPUTIES PRESIDENT BOGDAN OLTEANU p. SENATE PRESIDENT, DORU IOAN TARACILA Bucharest, October 24, 2008. No. 217. _________