natgillin/translations-raw huggingface dataset:
Audit of local public authorities budgets execution accounts carried out by the territorial chambers of accounts
Audit of local public authorities budgets execution accounts carried out by the territorial chambers of accounts
Counselor of Accounts
Counselor of Accounts
Audit of pre-accession funds granted to Romania (ISPA, SAPARD)
Audit of pre-accession funds granted to Romania (ISPA, SAPARD)
Initiation of the Law for the organization and operation of the audit Authority near the Romanian Court of Accounts, having competences in the audit of the pre-accession and post accession funds granted to Romania
Initiation of the Law for the organization and operation of the audit Authority near the Romanian Court of Accounts, having competences in the audit of the pre-accession and post accession funds granted to Romania
Counselor of Accounts, Chairman of the Subsequent Financial Control Section, appointed by the Parliament of Romania for a six year mandate, as of 31 st March 1999
Counselor of Accounts, Chairman of the Subsequent Financial Control Section, appointed by the Parliament of Romania for a six year mandate, as of 31 st March 1999
Coordination of the activity of the specialized divisions within the Subsequent Financial Control Section
Coordination of the activity of the specialized divisions within the Subsequent Financial Control Section
Ministry of Finances, Bucharest
Ministry of Finances, Bucharest
Public finances
Public finances
Counselor of the Minister
Counselor of the Minister
“Group Management” S.A.
“Group Management” S.A.
Vice-president in Charge with Economic and Financial Issues
Vice-president in Charge with Economic and Financial Issues
C.A.T.T. Bucharest S.A. (ex B.T.T. S.A. )
C.A.T.T. Bucharest S.A. (ex B.T.T. S.A. )
Youth Tourism
Youth Tourism
Head of Office, Economic Manager, Deputy General Manager, in charge with economic and financial issues
Head of Office, Economic Manager, Deputy General Manager, in charge with economic and financial issues
(Youth Travel Office), Bucharest
(Youth Travel Office), Bucharest
Economist, Head of Office, Head of Department
Economist, Head of Office, Head of Department
(Travel Regional Office) Prahova - Sinaia
(Travel Regional Office) Prahova - Sinaia
Education and training
Education and training
• Name and type of organisation providing education and training
• Name and type of organisation providing education and training
Ioan Cuza” University of Iasi , The Faculty for Economic Studies, Finances – Credit Department
Ioan Cuza” University of Iasi , The Faculty for Economic Studies, Finances – Credit Department
• Principal subjects/occupational
• Principal subjects/occupational
skills covered
skills covered
• Title of qualification awarded
• Title of qualification awarded
Bachelor’s Degree in Economics
Bachelor’s Degree in Economics
The Academy for Economic Studies, Bucharest
The Academy for Economic Studies, Bucharest
Faculty: Accounting and Management IT,
Faculty: Accounting and Management IT,
Specialty: Balance Sheet and Management Control
Specialty: Balance Sheet and Management Control
Paper: “Audit of Public Entities – Considerations and Perspectives”
Paper: “Audit of Public Entities – Considerations and Perspectives”
Doctor’s Degree - In progress
Doctor’s Degree - In progress
• 3 rd October – 22 nd November 2005
• 3 rd October – 22 nd November 2005
L’Institut Francais de Bucarest
L’Institut Francais de Bucarest
French Language Training Course, Bucharest
French Language Training Course, Bucharest
Graduation Certificate
Graduation Certificate
• 21 st December 2004
• 21 st December 2004
Tribuna Economica Magazine
Tribuna Economica Magazine
Award for the special contribution to the insurance of the high class quality of the publications
Award for the special contribution to the insurance of the high class quality of the publications
• January – March 2004
• January – March 2004
National Audit Office - UK
National Audit Office - UK
Financial audit Training Course, Bucharest
Financial audit Training Course, Bucharest
• May 2004
• May 2004
Audit of EAGGF – Training
Audit of EAGGF – Training
• July 2003
• July 2003
Audit of EAGGF – Training Course, London
Audit of EAGGF – Training Course, London
• January – July 2003
• January – July 2003
S.C. KPMG – Romania SRL
S.C. KPMG – Romania SRL
International Audit Standards Enforcement
International Audit Standards Enforcement
• January - May 2003
• January - May 2003
The Center for Training in Informatics - SA
The Center for Training in Informatics - SA
Advanced use of Windows, Word, Excel, Power Point and Internet
Advanced use of Windows, Word, Excel, Power Point and Internet
Further Training Course Graduation Certificate
Further Training Course Graduation Certificate
Personal skills
Personal skills
and competences
and competences
Mother tongue
Mother tongue
Other languages
Other languages
• Reading skills
• Reading skills
• Writing skills
• Writing skills
• Verbal skills
• Verbal skills
Social skills
Social skills
An expert within the parliamentary group of the Chamber of Deputies that initiated legislative proposals on the enhancement of the legislation relating to the Romanian Court of Accounts, as of March 2005.
An expert within the parliamentary group of the Chamber of Deputies that initiated legislative proposals on the enhancement of the legislation relating to the Romanian Court of Accounts, as of March 2005.
The draft of law, currently in the final debate stage in the plenum of the Romanian Senate, main decision making body, involved high level communication and teamwork skills; the initiators closely cooperated among themselves and with specialists of the Ministry of Public Finances, Ministry of Justice, the Ministry of European Integration and others.
The draft of law, currently in the final debate stage in the plenum of the Romanian Senate, main decision making body, involved high level communication and teamwork skills; the initiators closely cooperated among themselves and with specialists of the Ministry of Public Finances, Ministry of Justice, the Ministry of European Integration and others.
The initiators of the draft reckoned that this legislative construction supposed a special effort and competence and my contribution was considered essential in its finalization.
The initiators of the draft reckoned that this legislative construction supposed a special effort and competence and my contribution was considered essential in its finalization.
Organisational skills
Organisational skills
Coordination and management of people, projects and budgets as part of my activity as a Counselor of Accounts, in charge with the control and audit of various departments; as a Chairman of the Subsequent Financial Control Section, and in the various other key management positions I held during my work activity.
Coordination and management of people, projects and budgets as part of my activity as a Counselor of Accounts, in charge with the control and audit of various departments; as a Chairman of the Subsequent Financial Control Section, and in the various other key management positions I held during my work activity.
Technical skills
Technical skills
Computer and Internet applications user
Computer and Internet applications user
Driving licence
Driving licence
Category B as of year 1982
Category B as of year 1982
Additional information
Additional information
PUBLISHED ISSUES AND BOOKS
PUBLISHED ISSUES AND BOOKS
Author and co-author of issues and specialized books
Author and co-author of issues and specialized books
Internal financial control and internal audit of public entities.
Internal financial control and internal audit of public entities.
In cooperation with Mircea Boulescu and Corneliu Bârnea; Economic Publishing House, 2005
In cooperation with Mircea Boulescu and Corneliu Bârnea; Economic Publishing House, 2005
External public audit in EU MS.
External public audit in EU MS. Public Reports of SAI; “Financial Economic Control” Magazine no.
External public audit in EU MS.
External public audit in EU MS. SAI Basic Activities; “Financial Economic Control” Magazine no.
External public audit in EU MS.
External public audit in EU MS. Independence and Accountability – SAI Defining Elements; “Financial Economic Control” Magazine no.
PŘÍLOHA 2 : REPLIES OF OVIDIU ISPIR TO THE QUESTIONNAIRE
ANNEX 2 : REPLIES OF OVIDIU ISPIR TO THE QUESTIONNAIRE
Professional experience
Professional experience
Please highlight the main aspects of your professional experience in public finance, management or management auditing.
Please highlight the main aspects of your professional experience in public finance, management or management auditing.
My professional experience was significantly enhanced by my performing activities characteristic to these three domains: management, public finance and management auditing.
My professional experience was significantly enhanced by my performing activities characteristic to these three domains: management, public finance and management auditing.
In the field of management, I carried out, in the period 1979 – 1997, various managerial positions in the field of tourism, youth tourism especially.
In the field of management, I carried out, in the period 1979 – 1997, various managerial positions in the field of tourism, youth tourism especially.
In my quality as a head of department and respectively, deputy general manager of the Office for Youth Tourism, I had managed a significant budget, a large number of assets distributed on the whole territory of the country and I coordinated the activity of about 1,000 staff.
In my quality as a head of department and respectively, deputy general manager of the Office for Youth Tourism, I had managed a significant budget, a large number of assets distributed on the whole territory of the country and I coordinated the activity of about 1,000 staff.
As of 1994, I was the vice-president of a commercial company specialized in the provision of management services to tourism companies, especially the Office for Youth Tourism, established following introduction in Romania of the management contract and outsourcing of certain services.
As of 1994, I was the vice-president of a commercial company specialized in the provision of management services to tourism companies, especially the Office for Youth Tourism, established following introduction in Romania of the management contract and outsourcing of certain services.
In the field of public finances, I worked, in the period 1997 – 1999, as a counsellor of the Minister for Public Finances.
In the field of public finances, I worked, in the period 1997 – 1999, as a counsellor of the Minister for Public Finances.
I have exercised counselling competences, mostly relating to fiscal legislation.
I have exercised counselling competences, mostly relating to fiscal legislation.
I had the opportunity to participate in the launching of the fiscal system reform in Romania, through the harmonization of the Romanian legislation with the European one, in the domain of direct and indirect taxation: income tax, taxation of certain revenues generated in Romania by non resident natural or legal persons, fiscal control, excises and other indirect taxes regimen.
I had the opportunity to participate in the launching of the fiscal system reform in Romania, through the harmonization of the Romanian legislation with the European one, in the domain of direct and indirect taxation: income tax, taxation of certain revenues generated in Romania by non resident natural or legal persons, fiscal control, excises and other indirect taxes regimen.
During the same period, I participated in the launching of the first law in Romania relating to local public finances, which represented the first step in establishing the framework for the enhancement of local financial autonomy.
During the same period, I participated in the launching of the first law in Romania relating to local public finances, which represented the first step in establishing the framework for the enhancement of local financial autonomy.
In the field of management auditing, I had gathered experience working, as of 1999, exclusively with the Romanian Court of Accounts.
In the field of management auditing, I had gathered experience working, as of 1999, exclusively with the Romanian Court of Accounts.
In 1999, I was appointed counsellor of accounts, a member of the Romanian Court of Accounts and Head of the Financial Control Section, for a six year term.
In 1999, I was appointed counsellor of accounts, a member of the Romanian Court of Accounts and Head of the Financial Control Section, for a six year term.
In this quality, I coordinated the activity of the divisions within the Financial Control Section.
In this quality, I coordinated the activity of the divisions within the Financial Control Section.
In 2002, following modification of the law on the organization and operation of the Court of Accounts, the term of office of all counsellors was terminated.
In 2002, following modification of the law on the organization and operation of the Court of Accounts, the term of office of all counsellors was terminated.
Some of the members, among whom myself, were re-appointed by the Romanian Parliament, for a new six year term.
Some of the members, among whom myself, were re-appointed by the Romanian Parliament, for a new six year term.
In the quality as a counsellor of accounts, member of the Court of Accounts, as of 2002, I have coordinated the division that audited, in keeping with the international audit standards, SAPARD
In the quality as a counsellor of accounts, member of the Court of Accounts, as of 2002, I have coordinated the division that audited, in keeping with the international audit standards, SAPARD
SAPARD – Special Accession Programme for Agriculture and Rural Development funds in Romania, in the capacity as a certifying body.
SAPARD – Special Accession Programme for Agriculture and Rural Development funds in Romania, in the capacity as a certifying body.
The exercise of this type of audit covering the years 2002, 2003 and 2004 was a challenge for the team involved at the level of the central and territorial structures of the Court to assimilate the best practice in the field.
The exercise of this type of audit covering the years 2002, 2003 and 2004 was a challenge for the team involved at the level of the central and territorial structures of the Court to assimilate the best practice in the field.
As of 2005, I have been coordinating the activity involving the audit of the state budget execution account, as well as that of the public debt execution account.
As of 2005, I have been coordinating the activity involving the audit of the state budget execution account, as well as that of the public debt execution account.
I also coordinate the activity involving the audit of local public authorities budgets execution, activity at the charge of the territorial structures of the Court of Accounts.
I also coordinate the activity involving the audit of local public authorities budgets execution, activity at the charge of the territorial structures of the Court of Accounts.
I shall mention three of the most important decisions in which I was involved in the latest part of my activity, that as a member of the Romanian Court of Accounts:
I shall mention three of the most important decisions in which I was involved in the latest part of my activity, that as a member of the Romanian Court of Accounts:
The setting up and strengthening of a structure, organized at central and territorial level within the Romanian Court of Accounts, competent to audit, in keeping with the accepted international audit standards, SAPARD funds granted to Romania by the European Communities.
The setting up and strengthening of a structure, organized at central and territorial level within the Romanian Court of Accounts, competent to audit, in keeping with the accepted international audit standards, SAPARD funds granted to Romania by the European Communities.
I am certain that the decision to participate in this activity had a favourable impact at institutional level, since a team was built that was learning by doing the best practice in the domain.
I am certain that the decision to participate in this activity had a favourable impact at institutional level, since a team was built that was learning by doing the best practice in the domain.
The Report on the institutional assessment of the Romanian Court of Accounts issued by SIGMA in February 2006, reads as follows: “The reports issued by the Romanian Court of Accounts as SAPARD certifying body are of a high quality and have contributed to the improvement of the practical knowledge of financial audit within the Court”.)
The Report on the institutional assessment of the Romanian Court of Accounts issued by SIGMA in February 2006, reads as follows: “The reports issued by the Romanian Court of Accounts as SAPARD certifying body are of a high quality and have contributed to the improvement of the practical knowledge of financial audit within the Court”.)
The significant contribution to the setting up, by law, in 2005, of the Audit Authority for the funds granted to Romania by the European Union through the ISPA
The significant contribution to the setting up, by law, in 2005, of the Audit Authority for the funds granted to Romania by the European Union through the ISPA
ISPA – Instrument for Structural Policies for Pre-Accession and SAPARD programs and for the funds to be granted in the post-accession period, an organism without a legal personality, independent operationally from the Court of Accounts.
ISPA – Instrument for Structural Policies for Pre-Accession and SAPARD programs and for the funds to be granted in the post-accession period, an organism without a legal personality, independent operationally from the Court of Accounts.
The major contribution to the drawing up of the law draft on the Court of Accounts, currently being debated by the Senate, the decision making chamber in matters of organic laws.
The major contribution to the drawing up of the law draft on the Court of Accounts, currently being debated by the Senate, the decision making chamber in matters of organic laws.
The need and urgency to adopt this legislative initiative are highlighted by the latest report monitoring the preparedness of Romania and Bulgaria for the status as a member of the European Union, of September 2006.
The need and urgency to adopt this legislative initiative are highlighted by the latest report monitoring the preparedness of Romania and Bulgaria for the status as a member of the European Union, of September 2006.
The Treaty stipulates that the Members of the Court of Auditors shall be "completely independent" in the performance of their duties.
The Treaty stipulates that the Members of the Court of Auditors shall be "completely independent" in the performance of their duties.
In keeping with the provisions of Article 247 [4] of the Treaty establishing the European Community, in my capacity as a Member of the Court of Auditors, I shall act in the general interest of the Community, being completely independent in the performance of my duties, in the sense that I shall neither seek, nor take instructions from the Romanian government, or from any other government or body.
In keeping with the provisions of Article 247 [4] of the Treaty establishing the European Community, in my capacity as a Member of the Court of Auditors, I shall act in the general interest of the Community, being completely independent in the performance of my duties, in the sense that I shall neither seek, nor take instructions from the Romanian government, or from any other government or body.
In performing my duties, I will observe this principle, since the independence of the external audit function is essential to ensure accountability for the use of public funds.
In performing my duties, I will observe this principle, since the independence of the external audit function is essential to ensure accountability for the use of public funds.
Independence needs to be ensured in all matters relating to audit work, so that opinions, conclusions, judgments and recommendations are free, both in merit and form, from any prejudice to personal, external and organizational independence.
Independence needs to be ensured in all matters relating to audit work, so that opinions, conclusions, judgments and recommendations are free, both in merit and form, from any prejudice to personal, external and organizational independence.
The current law of the Romanian Court of Accounts provides, as an exclusive competence of the Court of Accounts, the procedure of management discharge of credit spending entities that managed public funds.
The current law of the Romanian Court of Accounts provides, as an exclusive competence of the Court of Accounts, the procedure of management discharge of credit spending entities that managed public funds.
In my capacity as a counsellor of accounts, I participated in the procedure of discharge or, according to case, denial of discharge of the controlled public entities managers.
In my capacity as a counsellor of accounts, I participated in the procedure of discharge or, according to case, denial of discharge of the controlled public entities managers.
I would like to mention that, in the period previous to my appointment as a member of the Court of Accounts, respectively in the period when I was a member of the managerial team of the Office for Youth Tourism - a majority state owned commercial company (1994 – 1996), I was examined by the Court of Accounts.
I would like to mention that, in the period previous to my appointment as a member of the Court of Accounts, respectively in the period when I was a member of the managerial team of the Office for Youth Tourism - a majority state owned commercial company (1994 – 1996), I was examined by the Court of Accounts.
The control document concluded in 1995 highlighted the existence of “financial irregularities” which, in 1996, following a public trial, were rejected as “ungrounded” by the competent trial instance of the Court of Accounts (the jurisdictional college).
The control document concluded in 1995 highlighted the existence of “financial irregularities” which, in 1996, following a public trial, were rejected as “ungrounded” by the competent trial instance of the Court of Accounts (the jurisdictional college).
The court order, final and absolute, is in place of management discharge of the managerial team, confirmed in fact, also by the company’s Shareholders General Meeting, on endorsement of the balance sheet, of the profit and loss account and of the auditors’ report for 1996.
The court order, final and absolute, is in place of management discharge of the managerial team, confirmed in fact, also by the company’s Shareholders General Meeting, on endorsement of the balance sheet, of the profit and loss account and of the auditors’ report for 1996.
I do not have any business or financial holdings or any other commitments, which might conflict with my prospective duties and I am not involved in any current legal proceedings.
I do not have any business or financial holdings or any other commitments, which might conflict with my prospective duties and I am not involved in any current legal proceedings.
I am prepared to disclose all my financial interests and other commitments to the President of the Court of Auditors and make them public.
I am prepared to disclose all my financial interests and other commitments to the President of the Court of Auditors and make them public.
Are you prepared to step down from any elected office or give up any active function with responsibilities in a political party after your appointment as Court Member?
Are you prepared to step down from any elected office or give up any active function with responsibilities in a political party after your appointment as Court Member?
I am not a member of any elected office and I do not have any active function with responsibilities in any political party.
I am not a member of any elected office and I do not have any active function with responsibilities in any political party.