Source: https://www.global-regulation.com/translation/romania/3070096/law-no.-30-of-22-march-1991-on-the-organization-and-functioning-of-the-financial-control-and-financial-clearance.html
Timestamp: 2019-12-13 21:55:41
Document Index: 472270196

Matched Legal Cases: ['Art. 2', 'art. 25', 'Art. 13', 'Art. 14', 'Art. 15', 'Art. 16', 'Art. 17', 'Art. 18', 'Art. 19', 'Art. 20', 'Art. 23']

Machine Translation of "Law No. 30 Of 22 March 1991 On The Organization And Functioning Of The Financial Control And Financial Clearance" (Romania)
Law No. 30 Of 22 March 1991 On The Organization And Functioning Of The Financial Control And Financial Clearance
Original Language Title: ﻿ LEGE nr. 30 din 22 martie 1991 privind organizarea şi funcţionarea controlului financiar şi a Gărzii financiare
Law No. 30 of 22 March 1991-(* updated *) on the Organization and functioning of the financial control and financial clearance (updated until November 4, 2003)-PARLIAMENT ISSUING — — — — — — — — — — — *) original text was published in MONITORUL OFICIAL nr. 64 of 27 March 1991. This is the updated form of S.C. "territorial Center of Electronic Computing" until November 4, 2003, with amendments and additions to law No.: 105 of 24 June 1997 repealed by EMERGENCY ORDINANCE nr. 13 of 26 January 2001; ORDINANCE No. 119 of 31 august 1999; EMERGENCY ORDINANCE No. 91 of 2 October 2003.
Chapter 1 General provisions Article 1 the Ministry of public finance, on behalf of the State, carried out by a specialized device, control the Administration and use of financial resources of Central and local bodies of State administration, as well as State institutions and adherence to financial regulations in the work done by 1900, businesses and other economic operators in connection with fulfilling their obligations towards the State Apparatus of the Ministry of public finance Act task force for preventing and combating fraud offences and crimes, the fiscal arrangements, customs and prices, taking the measures provided for by law.
Art. 2 was repealed by ORDINANCE No. 119 of 31 august 1999, published in Official Gazette No. 430 of 31 august 1999.
Article 3 the autonomous Administrations, companies, associations and other legal entities with the economic and social activities, organizes its own financial control, in accordance with the law, and the provisions of the Statute.
Chapter 2 financial control of the State in article 4 of the State financial control is organized and operates under the Ministry of public finance and is carried out through: (a) General Direction) financial control of State;
b) financial guard.
In counties and Bucharest organized directions or the directions of State financial control, given the structure of the sections of the financial Guard.
The organizational structure, the number of staff of the Directorate General of State financial control, financial and territorial Guard units, the level of wages and benefits, as well as leadership and incentives which it grants, approved by the Minister of public finance, in accordance with the law.
Section 1 the general direction of the State financial control in article 5 the Directorate General of financial control of State of the Ministry of public finance and its subordinate units have the following duties: a) repealed;
b) controls the use of the funds granted by the State in order to achieve general interest investment, subsidization of activities and products for other destinations as provided by law;
c) check usage and funds from endowment and financial regulatory compliance in the work of the autonomous public corporations and companies with state capital;
d) verify the accuracy and genuineness of the records in the evidence provided by law and the instruments setting up companies and other economic entities, aiming at establishing full and correct and within financial and fiscal obligations towards the State;
e) meets and other powers of control established by the law, the responsibility of the Ministry of public finance.
— — — — — — — — — — — — the letter a) to article 1. 5 was repealed by ORDINANCE No. 119 of 31 august 1999, published in Official Gazette No. 430 of 31 august 1999.
Article 6 tasks, conditions of employment and promotion, and exercise of the rights provided by law for your General Directorate of the State financial control and territorial units shall be established by the Minister of public finances.
Article 7 Ministry of public finance, based on findings from oversight of its specialized bodies, have the right to have at their disposal: a) taking measures to remove and prevent irregularities in financial and accounting activity of Central and local administration, as well as autonomous public corporations;
b) correction and completion of accounting balances and paying taxes to the budget and other revenues legally due;
c) measures for compliance with the legal provisions in the area of prices and tariffs;
d) suspending the application of the measures which contravene financial and accounting regulations and tax.
Article 8 at the request of the financial control bodies, managements and employees, administration of State institutions and economic entities subject to control are required: a) to make available books and records, correspondence, reports, account, balance sheets and other documents required;
b) to show for checking values of any kind that you manage or have in storage, under the law, fall under control;
c) to give information and oral explanations and in writing, where appropriate, in relation to matters to which they relate;
d) issue, according to the law, the documents required in the original or certified copies;
e) to ensure the necessary conditions and support the smooth control and to give the contest in order to clarify the findings.
Article 9 non-compliance with the obligations laid down in article 21. 8 constitute offences and fines shall be imposed as follows: a) le 15,000 to 20,000 lei, failure to comply with the obligations in article 7. 8 lit. a);
b) from 10,000 to 15,000 lei, non-compliance with the obligations in article 7. 8 lit. b);
c) from 3,000 to 5,000 lei, non-compliance with the obligations in article 7. 8 lit. c);
d) from 2,000 to 4,000 lei, failure to comply with the obligations in article 7. 8 lit. d) and (e)).
The limits of fines referred to. ) and (b)) shall be doubled if the violation, the calls of the Commission putindu-take and measure of suspension of activity for a period of up to 6 months.
Finding contraventions and penalties are carried out by the financial control bodies empowered for that purpose by the Ministry of public finance.
The provisions of paragraphs 1 and 2. 1-3 are complete with provisions of law nr. 32/68 *) relating to the establishment and sanctioning of offences, except those in art. 25-27 of that law.
— — — — — — — — — — — — *) Law No. 32/1968 was repealed by ORDINANCE No. 2 of 12 July 2001 published in the Official Gazette No. 410 of 25 July 2001.
Article 10 in a calendar year, a trader may be subject to a single accounting control, for the sincerity and determination of the balances of the sums due on any basis; is inspected by the entire period elapsed since the last verification of the same type and with the same objectives which, according to the law, not statute-barred.
From paragraph 1. 1 exception actions documentation, analysis and follow-up of the implementation of the regulations which may be made only after notice and obtaining the agreement of the operator, as well as the verification of complaints regarding the existence of eludari of financial and tax laws, which shall be carried out whenever necessary.
Article 11 Duration of action of control referred to in article 1. 10 para. 1 at the headquarters of a trader, is 3 months, regardless of the period of supervision; by the rules of the Ministry of public finances will determine the maximum durations differentiated according to the category of operators, the nature of the actions of the Supervisory Board, as well as the period in control.
Article 12 during the accounting control for the determination of sums due on any basis State, economic operators have the right to be assisted by a counsel of his choice, the rule in turn authorized accountants or experts.
Art. 13 was repealed by law No. 105 of 24 June 1997, published in Official Gazette No. 136 of 30 June 1997.
Law No. 105 of 24 June 1997 was repealed by EMERGENCY ORDINANCE nr. 13 of 26 January 2001, published in MONITORUL OFICIAL nr. 62 of 6 February 2001.
Section 2 of the financial guard Repealed.
— — — — — — — — — — — section 2 of cap. 2 was repealed by EMERGENCY ORDINANCE nr. 91 of 2 October 2003, published in Official Gazette No. 712 of 13 October 2003.
Art. 14 was repealed by EMERGENCY ORDINANCE nr. 91 of 2 October 2003, published in Official Gazette No. 712 of 13 October 2003.
Art. 15 was repealed by EMERGENCY ORDINANCE nr. 91 of 2 October 2003, published in Official Gazette No. 712 of 13 October 2003.
Art. 16 was repealed by EMERGENCY ORDINANCE nr. 91 of 2 October 2003, published in Official Gazette No. 712 of 13 October 2003.
Art. 17 was repealed by EMERGENCY ORDINANCE nr. 91 of 2 October 2003, published in Official Gazette No. 712 of 13 October 2003.
Art. 18 was repealed by EMERGENCY ORDINANCE nr. 91 of 2 October 2003, published in Official Gazette No. 712 of 13 October 2003.
Art. 19 was repealed by EMERGENCY ORDINANCE nr. 91 of 2 October 2003, published in Official Gazette No. 712 of 13 October 2003.
Art. 20 was repealed by EMERGENCY ORDINANCE nr. 91 of 2 October 2003, published in Official Gazette No. 712 of 13 October 2003.
Chapter 3 final provisions Article 21
The Organization and the exercise of financial control for the units referred to in article 1. 2 and the autonomous administrations shall be determined by the rules of the Ministry of public finance, approved by decision of the Government.
Article 22 Prefectures and the municipality of Bucharest will put at the disposal of the State financial control directorates, from counties and Bucharest, the spaces necessary for carrying out the activity, according to the present law.
Art. 23 was repealed by EMERGENCY ORDINANCE nr. 91 of 2 October 2003, published in Official Gazette No. 712 of 13 October 2003.
Article 24 this Act comes into force within 30 days of its publication in the Official Gazette of Romania.
On the date of entry into force of the present law shall repeal the law. 5/1970 concerning money and material assets management, organisation and functioning of financial control and H.C.M. nr. 1047/1970 for its implementation, law No. 9/1974 concerning the preventive financial control, Decree nr. 94/90 on the establishment of the body economic and financial control of the Prime Minister of the Government, as well as any other provisions to the contrary.
This law was adopted by the Senate at its meeting on 18 March 1991.
Academic SENATE PRESIDENT ALEXANDRU BÂRLĂDEANU this law was adopted by the Assembly of deputies at its meeting on 18 March 1991.
The PRESIDENT of the ASSEMBLY of DEPUTIES MARTIAN D under article 13. 82 lit. m) of Decree-Law No. 92/90 *) for the election of the Parliament and President, promulgăm the law on organisation and functioning of the financial control and financial Guard and we dispose of its publication in the Official Gazette of Romania.
— — — — — — — — — — — — *) Decree-Law No. 92/1990 was repealed by law No. 69 of 15 July 1992, published in MONITORUL OFICIAL NR. 164 of 16 July 1992.
1997 Law No. 83 Of 21 May 1997 For Privatization Of Banking Companies In Which The State Is A Shareholder
1991 Law No. 82 Of 24 December 1991 (Republished) Accounting
2001 Law No. 527 Of 9 October 2001
1999 Law No. 203 Of 28 December 1999 Relating To Work Permits
1999 Law No. 203 Dated December 28, 1999 (Republished) Concerning Work Permits
1990 Law No. 42 Of 18 December 1990 * Republished
2002 Law No. 290 Of 15 May 2002
1996 Law No. 66 Of 3 July 1996 (Republished) On The Reorganization Of The Economy And Society From Romania Consemnaţiuni Banking Stock