|
||||||||||||
|
Law no. 94 of September, 8 1992
*** Republished
concerning the organisation and functioning of the Court of Accounts
modified by Law 77/2002
(1) The Court of Accounts is the supreme institution exercising external subsequent financial control over the formation, administration and use of the financial resources of the state and of the public sector. The Court of Accounts also exercises jurisdictional prerogatives under the terms of the present law.
(2) The Court of Accounts functions near the Parliament of Romania and performs its activity independently, in keeping with the provisions of the Constitution and of the laws of the country.
(3) In the administrative-territorial units the Court exercises its functions through the district chambers of accounts.
(4) The Court has its seat in the capital of the country, whereas the chambers of accounts have theirs in the district capitals and in the municipality of Bucharest.
Article 2
(1) The Court of Accounts decides autonomously over its control programme.
(2) The control activities of the Court of Accounts are initiated ex officio and may be stopped only by the Parliament, and only if the Court has exceeded its competencies provided by law.
(3) The decisions of the Chamber of Deputies or of the Senate by which the Court is required to undertake controls, within the limits of its competencies, are binding. No other public authority may oblige it.
Article 3
(1) The Court of Accounts submits to the Parliament and, through the district chambers of accounts, to the local councils, reports concerning fields of activity which are within its competence.
(2) The annual report of The Court of Accounts is published in the "Official Bulletin of Romania".
(1) The Court of Accounts has free access to whatever acts, documents and information are necessary for the exercise of its control and jurisdictional functions, whoever the legal or natural persons possessing the acts, documents and information may be.
(2) All legal and natural persons subject to the control or jurisdiction of the" Court of Accounts are obliged to provide the acts, documents and information required on the dates set by the Court, and to ensure its free access to their seats if the Court decides to undertake on-site controls or examinations.
(3) If, during the exercise of its functions, the Court of Accounts takes knowledge of information that constitutes state, office, commercial or individual secrets, it is obliged to observe its secrecy and to reveal it only to the entitled authorities.
Article 5
The Court of Accounts draws up its own budget, which is provided for distinctly in the state budget.
Article 6
The remuneration of the staff of the Court of Accounts is established by law*).
*) See Law No. 50/1995 concerning the remuneration of the members and staff of the Court of Accounts, published in the "Official Bulletin of Romania", Part 1, no. 107 from the 31st of May, 1995.
(1) The Court of Accounts may participate in the activity of the international specialised bodies and become their member.
(2) The Court of Accounts may collaborate with similar international bodies and exercise control on their behalf over the administration of the funds placed on Romania's disposal, if such competence is established by treaties, conventions or other international agreements.
(1) The Court of Accounts is composed of: The Subsequent Financial Control Section, The Jurisdictional Section, The Jurisdictional Board of The Court of Accounts, the district chambers of accounts and the chamber of accounts of the municipality of Bucharest. The Court of Accounts has a General Secretariat.
(2) Financial public prosecutors exercise their function near the Court of Accounts.
Article 9
The Court of Accounts has 18 members who are counsellors of accounts. They form the plenum of the Court.
Article 10
(1) The management of the Court is exercised by the plenum, the managing committee, the president and the vice-president of the Court of Accounts, who are counsellors of accounts.
(2) The managing committee is composed of the president of the Court of Accounts, its vice-president, the presidents of the sections and 3 counsellors of accounts, elected by the plenum of the Court.
(3) The financial public prosecutor general participates in the sessions of the plenum.
(4) The general secretary participates in the sessions of the plenum of The Court of Accounts and of the managing committee. Also, highly trained specialists from different fields of activity which are within the Court's competence may participate in these sessions as guests.
Article 11
(1) Each section is led by a counsellor of accounts who is the president of that section.
(2) The Subsequent Financial Control Section is made up of 9 counsellors of accounts and of financial controllers. The section is organised into divisions , each led by a counsellor of accounts. The divisions can further be divided into departments, sections and specialised offices.
(3) The jurisdictional section of The Court of Accounts is both an instance of first resort and of appeal and it is composed of 7 counsellors of accounts.
Article 12
The jurisdictional board of the Court is an instance of first resort, it is made up of financial judges and it is led by a president of the board.
Article 13
(1) The district chamber of accounts is composed of the subsequent financial control department and the jurisdictional board.
(2) The district subsequent financial control departments and the subsequent financial control department of the municipality of Bucharest are made up of financial controllers and led by a director and an assistant director. Sections and specialised offices may be organised within the departments
(3) The jurisdictional board is composed of financial judges and led by a president.
Article 14
(1) The financial public prosecutor general and the financial public prosecutors function near the Court of Accounts.
(2) The financial public prosecutors exercise their prerogatives near the sections of the Court, the Court's Jurisdictional Board and the district chambers of accounts..
Article 15
(1) The General Secretariat of The Court of Accounts is led by a secretary general.
(2) The organisational structure of the General Secretariat as well as the competencies of its sections are established by the plenum of the Court of Accounts.
(1) The Court of Accounts exercises its external subsequent financial control function over the formation, administration and use of the financial resources of the state and of the public sector, as well as over the management of the public and private patrimony of the state and of the administrative-territorial units.
(2) By exercising its control, The Court of Accounts aims at ensuring that the law is observed in the management of the material and financial means.
(3) Also, The Court of Accounts analyses the quality of financial administration from the point of view of the economy, efficiency and effectiveness.
In order to exercise its function provided under art. 16, The Court of Accounts controls:
a) the formation and use of the resources of the state budget, of the state social security budget and of the budgets of the administrative-territorial units, as well as the transfer of funds between these budgets;
b) the constitution, use and management of the special funds and of the treasury funds;
c) the formation and management of the public debt and the situation of the government guarantees for internal and external credits;
d) the use of budgetary grants for investments, of the subsidies and transfers and of other forms of financial support from the state or the administrative-territorial units;
e) the constitution, management and use of the public funds by the autonomous public institutions and by the public institutions established by law, as well as by the autonomous state social security bodies;
f) the situation, evolution and management of the public and private patrimony of the state and of the administrative-territorial units by the public institutions, self-managed public companies, national companies and firms, as well as the concession or leasing of assets, belonging to public property;
g) the formation, use and management of the financial resources concerning the environment protection, the improvement of living and working conditions;
g.l) the use of funds made available to Romania by the European Union through the SAPARD Programme and of the due co-financing; h) the use of funds proceeding from the financial assistance offered to Romania by the European Union and from other sources of international financing;
i) other fields which, under the law, are within the Court's competence.
The following are subject to the control provided under art. 17:
a) the state and the administrative-territorial units as legal persons of public law, with their public services and institutions, whether they are self- managed or not;
b) the National Bank of Romania;
c) the self-managed public companies;
d) the trading companies in which the state, the administrative-territorial units, the public institutions or the self-managed public companies hold, alone or jointly, the whole or more than a half of the registered capital;
e) the self-managed social security bodies or self-managed bodies of another kind which administer goods, values or funds under an obligatory legal regime, if this is stipulated by law or by their status.
The Court of Accounts may also decide to perform controls over legal persons other than those mentioned under art. 18, persons which:
a) benefit by government guaranties for credits , subsidies or other forms of financial support from the state, the administrative-territorial units or the public institutions;
b) under a concession or leasing contract administer goods belonging to the public or private property of the state or of the administrative-territorial units;
c) do not discharge their financial obligations towards the state, the administrative-territorial units or the public institutions, and the verifications are performed in collaboration with the representatives of the institutions that are competent in the field subject to control;
d) are financial investment companies, associations and foundations which use public funds, the object of the verifications being the legality of the use of these funds.
Article 20
(1) The control over the execution of the budgets of the Chamber of Deputies, the Senate, the Presidential Administration, the Government, the Supreme Court of Justice, the Constitutional Court, the Legislative Council and the People's Counsel is exercised by the Court of Accounts.
(2) The control of the budget of the Court of Accounts is exercised by a commission especially established by the two chambers of the Parliament.
(3) The Court of Accounts submits to the Parliament for its approval, the execution of the budget proposed in the first session of each year, with the endorsement of the commission provided under paragraph (3) above.
Article 21
The control exercised by the Court of Accounts is subsequent and concerns the observance of the legal provisions regarding the administration and use of the public funds.
Section 2 - Subsequent control
The main duty of the Court of Accounts is to verify:
a) the general annual execution account of the state budget;
b) the annual execution account of the state social security budget;
c) the annual execution account of the local budgets;
d) the annual execution account of the special funds;
e) the accounts of the treasury funds;
f) the annual account of the State's public debt and of the situation of the government guaranties for internal and external credits received by other legal persons.
Article 23
In exercising its duty provided under art. 22, on the basis of its own control programme, the Court of Accounts verifies during the budgetary year and at its end:
a) the accounts of the administrations of public money, other values and of the public material goods;
b) the execution of cash accounts of the public budgets;
c) the execution accounts of the subsidies and of the budgetary grants for investments granted to beneficiaries other than the public institutions;
d) the balance sheets and the execution accounts of the budgetary credit ordinators and of the administrators who manage funds subject to the public budget regime;
e) the accounts of the operations concerning the public debt.
Article 24
It is within the competence of the Court of Accounts to set the minimum amount limits from which the accounts specified in the preceding article are subject to its control every budgetary year.
By checking the accounts the Court ascertains whether:
a) the accounts subject to its control are exact and true and whether the inventory of the public patrimony was carried out at the terms and under the conditions stipulated by the law;
b) the revenues of the state, the administrative-territorial units, the state social security and of the public institutions entirely or partially financed through extra-budgetary resources have been legally established and collected at the terms stipulated by the law;
c) the expenditures have been made, liquidated, authorised, paid and registered in conformity with the legal regulations and according to the provisions of the budgetary law;
d) the modifications of the initial provisions of the budgets are authorised and whether they were made in conformity with the law;
e) the subsidies and grants for investments were granted from the budget or from special funds, in conformity with the law, and whether they were used in keeping with the established purposes;
f) the contracting and use of the state loans, the reimbursement of their instalments and the payment of the due interests were made under the terms of the law;
g) the debts and obligations of the state and of the administrative-territorial units are justified or guaranteed and whether the assets are protected according to the law.
Article 26
The Court also analyses the legality of the concession or leasing of goods which constitute public propriety;
(1) By performing controls on the legal persons provided under article 18, the Court mainly has in view:
a) the exactness and truthfulness of the balance sheets and of the profit and loss accounts;
b) the discharging of financial obligations towards the budget or other funds established by law;
c) the use of the funds allotted from the budget or from special funds, according to the established purpose;
d) the quality of economic and financial management, if this affects the rights of the state, the administrative-territorial units or the public institutions or if obligations are imputed to them.;
e) the economy, efficiency and effectiveness of public acquisitions.
(2) The Court of Accounts controls whether the authorities with privatisation prerogatives observe the privatisation methods and procedures provided by law. It also controls the way in which these authorities have ensured that the contract clauses set by the privatisation contracts are observed. The Court of Accounts controls whether the legal provisions concerning the administration and use of the financial resources resulting from privatisation processes are observed.
(3) The Court of Accounts may exercise the control in the case provided under paragraph (2) regardless of the time when the privatisation process has occurred, by selling all the shares held by the state in the trading companies, until all aspects are clarified.
Article 28
The objects of the controls of the Court of Accounts ordered by the Chamber of Deputies or the Senate, or the controls on the legal persons mentioned under article 19 ordered by the Court are established by decision and are brought to the knowledge of the interested parties.
Section 3 - Control procedures
(1) After the verification of the accounts, the Court of Accounts alone is competent to decide over management discharge.
(2) Any decision of the executive authority regarding management discharge can only be temporary.
Article 30
(1) The Court of Accounts exercises the control of the accounts at its seat or on site.
(2) The financial controllers appointed to check the accounts draw up reports presenting their findings and conclusions and containing propositions regarding the steps to be taken as concerns the situation of the accounts.
(3) If the accounts presented do not comply with the conditions required for their verification, tie controllers return them to their holders, setting a term for their completion or remaking, as the case may be.
(4) If the holders of the accounts do not comply with this measure, the completion or remaking of the accounts is done at their expense by a chartered accountant appointed by the Court of Accounts.
Article 31
(1) The reports on the accounts are examined by panels composed as follows:
a) 3 counsellors of accounts from the Subsequent Financial Control Section , for the main credit ordinators whose budgets are approved by law;
b) the director of the subsequent financial control department, the assistant director or the head of the section and a financial controller, other than the one who performed the control, for the credit ordinator;
c) the director, the assistant director of the subsequent financial control department of the Chamber of Accounts of the municipality of Bucharest and a head of section.
(2) The panel thus constituted pronounces interlocutory decisions on the reports, ordering either the management discharge or the submission of the case to the Jurisdictional Board of the Court or to the jurisdictional board of the chamber of accounts, as the case may be, so that the juridical responsibility be established according to the law.
(3) The panel may also order the return of the report for completion or remaking, as the case may be.
(4) If after the examination of the report, of the acts and documents on which this report is based, it is found that there have been committed facts which according to the penal law constitute offences, the panel orders the notification of the competent prosecution bodies, suspending the examination of the case.
(5) During the examination of the report the panel may ask for further explanations from the holders of the accounts or from other persons who are in a position to supply them.
(6) When there is a danger of alienation of the goods belonging to the responsible person, the panel mentioned under paragraph (1) may ask the Jurisdictional Board which is to be invested with the trial of the cause for its approval of the precautionary measures, within the limits of the damage found.
(7) The financial public prosecutor may also participate in the sessions during which the reports of the accounts are examined.
Article 32
Management discharge does not constitute ground for exoneration from juridical responsibility.
Article 33
The interlocutory decision ordering the notification of the jurisdictional board or the management discharge is communicated to the interested parties and to the financial public prosecutor.
A complaint against the interlocutory decision ordering the management discharge may be lodged with the jurisdictional board, within 30 days from the date of the communication.
Article 35
For well grounded reasons, the procedure of the examination of the account may be re-opened within one year from the pronouncement of the interlocutory decision ordering the management discharge.
Article 36
(1) If, as a result of the verifications performed during the execution of the budget on the legal persons mentioned under articles 18 and 19, the control bodies of the Court of Accounts ascertain facts which caused damages or financial infringements, they draw up a statement of facts presenting their findings, under the terms provided by the law.
(2)The statements of facts thus drawn up are sent within 5 days to the financial public prosecutor by the counsellors of accounts from the Subsequent Financial Control Section or by the directors of the subsequent financial control departments of the district chambers of account, as the case may be, with their suggestions enclosed.
Article 37
(l) In all cases, the financial public prosecutor delivers a sentence concerning the statement of facts, and draws up a intimation act for the competent jurisdictional board, a intimation act for the prosecution bodies or a quashing act, as the case may be.
(2) The financial public prosecutor may order, with motivation, the return of the statement of facts in view of the completion or remaking of the control.
(3) The intimation act for the jurisdictional board and the quashing act are communicated to the interested parties.
(4) When there is a danger of alienation of the goods belonging to the responsible person, the financial public prosecutor notified as according to art. 36, paragraph (2) may ask the Jurisdictional Board which is to be invested with the trial of the cause for its approval of the precautionary measures, within the limits of the damage found.
Article 38
(1) The control body and the interested parties may lodge a complaint against the quashing act within 30 days from the communication. The complaint is settled by the financial public prosecutor general.
(2) In case the complaint is accepted, the financial public prosecutor general may order either the notification of the jurisdictional board or of the competent prosecution body, or the return of the file for the completion or remaking of the control, according to the case.
Article 39
(1) Against the verdict of the financial public prosecutor general, the control body and the interested parties may file applications for re- examination addressed to the Court of Accounts, within 30 days from the communication, composed as provided under art. 56.
(2) In case it accepts the application for re-examination, the Court of Accounts orders the notification of the jurisdictional board competent to judge the cause in first instance or of the competent prosecution body.
Section 1 - The material and territorial competence of the instances of the Court of Accounts
Article 40
(l) The jurisdictional board judges and decides in first instance with regard to the payment of civil compensations for damages caused and of fines for financial infringements committed by administrators, managers and accountants as well as by other persons under the jurisdiction of the Court of Accounts, according to the law, of which it has been informed in conformity with article 31, paragraph (2) and article 37 paragraph (1).
(2) The jurisdictional board also judges and decides with respect to the payment of civil compensations for damages caused by other persons, if they have joined the persons provided under paragraph (1) in causing the respective damage.
Article 41
The jurisdictional board judges in first instance the objections against the imputation acts made by the administrators, managers and accountants as well as by other members of the staff who have joined them in causing damages to the legal persons provided under art. 18, with respect to the formation, administration and use of the financial resources of the state and of the public sector, as well as to the management of the public and private patrimony of the state and of the administrative-territorial units.
Article 42
The jurisdictional board judges in first instance, the objections filed against the decisions pronounced, according to article 95 paragraph (1), by the directors of the subsequent financial control departments of the district chambers of accounts.
Article 43
The jurisdictional board judges in first instance the complaints against the interlocutory decision by which the panels constituted according to article 31 paragraph (1) have ordered the management discharge.
Article 44
The jurisdictional board of the district chamber of accounts and of the municipality of Bucharest judge the cases under articles 40-43 concerning the administrative-territorial units and the public institutions, the self-managed public companies of national and local interest, national companies and firms, the branches and offices of the public companies, national companies and firms, as well as the legal persons provided under article 18 subparagraphs d) and e) and under article 19, which have their seats on the territory of the respective county or of the municipality of Bucharest.
Article 45
The jurisdictional board of the Court of Accounts judges the cases concerning the main credit ordinators of the state budget and of the state social security budget, of the military units belonging to the Ministry of National Defence and the Ministry of Internal Affairs, as well as other cases which are not within the competence of the jurisdictional board of the district chambers of accounts or of the municipality of Bucharest.
Article 46
The jurisdictional section judges in first instance the objections filed against the decisions pronounced according to article 95 paragraph (1), by the president of the control section of the Court.
Article 47
The jurisdictional section judges in first and last instance:
a) the competence conflicts between the jurisdictional boards;
b) the applications to transfer cases from one jurisdictional board to another.
Article 48
The jurisdictional section judges in last instance the applications for jurisdictional appeal filed against the interlocutory decisions and the sentences delivered by the jurisdictional boards, as well as the applications filed against the sentences delivered by the Jurisdictional Section as an instance of first resort, in the cases provided under article 46.
Article 49
The Court of Accounts judges in last instance:
a) the jurisdictional proceedings to set aside filed by the financial public prosecutor general against the final decisions of the jurisdictional boards and of the jurisdictional section, except for those provided under article 48 paragraph (2);
b) the competence conflicts between the Jurisdictional Section and the jurisdictional boards;
c) the applications for re-examination filed, according to article 39, paragraph (2), against the solutions delivered by the financial public prosecutor general on the quashing acts.
Article 50
The competence conflicts between the instances of the Court of Accounts and the courts of justice are settled by the Supreme Court of Justice.
Section 2 - The investiture of the instances of the Court of Accounts
Article 51
(1) The jurisdictional board is invested by the interlocutory decision of intimation of the panel constituted according to article 31 paragraph (1), by the intimation of the financial public prosecutor, by the objection against the imputation act filed by the person obliged to pay and by the objection entered against the decision delivered, according to article. 95 paragraph (1), by the directors of the subsequent financial control departments of the district chambers of accounts.
(2) Also, the jurisdictional board is to be considered legally invested in case it accepts the complaint lodged against the interlocutory decision delivered by the panels constituted in conformity with article 31 paragraph (1), interlocutory decision by which they ordered the management discharge, and also if the notification of the jurisdictional board was ordered by the Court of Accounts, under the provisions of article 39 paragraph (2).
Article 52
The jurisdictional section is invested through the application for jurisdictional appeal, for jurisdictional application to set aside in the cases provided under article 48 paragraph (2), through the application for settling of the competence conflicts in the cases provided under art. 47 subparagraph a), the application for the transfer of the case, as well as through the objection filed against the decision delivered, according to article 95 paragraph (1) by the president of the control section of the Court.
Article 53
a) The Court of Accounts, composed as provided under article 56, is invested through the jurisdictional application to set aside, except for the cases provided under article 48 paragraph (2), through the application for settlement of the competence conflicts in the cases provided under article 49 subparagraph b), and through the application for re-examination filed, according to article 39 paragraph (2), against the solution delivered by the financial public prosecutor general on the quashing acts.
Section 3 - Structure of the instances of the Court of Accounts
Article 54
The cases assigned to the jurisdictional colleges are judged by only one judge.
Article 55
The cases assigned to the Jurisdictional Section are judged by a panel made up of 2 counsellors of accounts, except for those provided under article 46, which are judged by only one counsellor of accounts. In case of disagreement, the president of the Jurisdictional Section will participate in the trial.
Article 56
The cases referred to under article 49 are judged by a panel made up of 3 counsellors of accounts from the Jurisdictional Section of the Court of Accounts.
Article 57
The financial public prosecutor's participation in the court sittings of the jurisdictional boards, of the Jurisdictional Section and of the Court of Accounts ,composed as provided under article 56, is mandatory.
Section 4 - Special rules concerning the trial of the cases in the instances of the Court of Accounts
Article 58
(1) In case the intimated jurisdictional board considers it is not competent from a material or territorial point of view, it declines its competence in favour of the competent one.
(2) A jurisdictional appeal can be entered, within the legal term from the time of the communication, against the decision of declining the competence.
Article 59
(1) The interested party and the financial public prosecutor may ask the Jurisdictional Section to transfer the trial of the case from the list of one jurisdictional board to another jurisdictional board.
(2) The debates on the transfer application take place in the council chamber and the decision is final.
(3) The transfer of the case may also be initiated ex officio by the Jurisdictional Section when, judging the jurisdictional appeal, it quashes the sentence of the jurisdictional board and it considers that the judgement in first resort of the case can no longer be done by the same board.
Article 60
(1) The objection against the imputation act is filed with the jurisdictional board which has the competence to settle it, and it is motivated in writing, within the same period of time provided by law for its entering.
(2) The objection act has enclosed as many copies as there are parties in the trial, plus one more for the financial public prosecutor.
Article 61
(1) At the request of the instances of the Court of Accounts, the executive officers of the ministries, of the other interested central or local public institutions and legal persons are obliged to submit to the instance the acts, documents and information necessary for the trial of the cases the instances are invested with.
(2) If the judgement of the case has been delayed due to non-compliance with the obligations provided under paragraph (1), the instance may impose on the natural or legal person a fine of 500,000 lei per each day of delay.
(3) Against the interlocutory decision of fining, a complaint may be lodged within 15 days from the date of the communication. The complaint is settled by the panel of judges which has imposed the fine. The interlocutory decision by which the complaint was settled is final and executory.
Article 62
(1) The court sittings of the instances of the Court of Accounts are public.
(2) Should there be grounds to consider that, due to the public character of the court sitting, the national security or the State's interests may be endangered, the instances may order a secret sitting. Even so, the parties may be assisted by a defence counsel.
Article 63
In case that the demise or the imposing of judicial interdiction on the person they are invested to judge occur during the trial, the boards or the Jurisdictional Section transfer the trial ex officio onto the successors or the custodian , according to the case, under the provisions of the law.
Article 64
(1) The hearing of a person as witness in front of the boards and of the Jurisdictional Section takes place only after an oath has been taken, according to the law.
(2) The expert appointed for the trial also takes an oath.
Article 65
In the case that the authors of the damage that constitutes the object of the trial are several persons who, according to the law, are jointly liable and of whom only one or some have filed an objection against the imputation act, the jurisdictional board can ex officio transfer the effects of the objection or objections upon the other persons involved, pronouncing a single decision for all.
Article 66
The boards or the Jurisdictional Section may proceed to produce proofs and undertake the local investigation by resorting to other jurisdictional boards as well, according to the provisions of the law.
Article 67
(1) In the cases provided under article 40, paragraphs (1) and (2) the jurisdictional board is obliged to order that the measures provided by law be taken in order to ensure the compensation for the prejudice resulting from the investiture act, the payment of interests, fines and court costs.
(2) The precautionary measures ordered by the jurisdictional board are carried out through the competent territorial body of the Ministry of Finance *, which is obliged to immediately proceed to the identification of the immovable properties and of the movables as well as of any other incomes of the defendant and to declare them unavailable within the limits of the value of the prejudice resulting from the investiture act, submitting the concluded documents to the instance.
(3) The provisions under paragraph (2) also apply in the cases when the jurisdictional board has agreed to adopt precautionary measures according to article 31 paragraph (6) or art. 37 paragraph (4), as the case may be, before having been invested with the judgement of the case.
(4) A jurisdictional appeal may be entered against the interlocutory decision of the jurisdictional board ordering or approving the precautionary measures. The appeal does not suspend the application of these measures.
*)See the Government Decision no. 447/1997 concerning the organisation and operation of the Ministry of Finance, published in The Official Bulletin of Romania, Part 1, no 197 from August 18, 1997, with the subsequent modifications and additions.
Article 68
(1) During the judgement of the objection ,at the request of the appellant or ex officio, in case it has extended the effects of the objection to other responsible persons, according to article 65, the jurisdictional board may order, if it has the necessary grounds, the suspension of the carrying out of the imputation act, until the sentence is passed.
(2) The interlocutory decision ordering the suspension of the carrying out of the imputation act may be contested by jurisdictional appeal.
(3) The jurisdictional appeal suspends the carrying out of the interlocutory decision.
(4) The jurisdictional college, even ex officio, revokes the measure of suspending the imputation act, when it finds that the ground justifying this measure has ceased to exist.
Article 69
(1) The jurisdictional college may suspend the judging of the intimation act or of the objection when a legal case of prevention, a circumstance which their judgement depends upon or a force majeure cause occur.
(2) The suspension is mandatory when the prosecution bodies have also been informed of the same facts subject to the trial, or when, in order to compensate for the same prejudice subject to the trial, the legal person concerned has taken another course of action provided by the law, until the final settlement of that cause.
(3) The absence of the parties, legally summoned, does not constitute ground for the suspension of the judgement of the cause, except for the judgement of the objection.
(4) By the interlocutory decision ordering the suspension of the judgement of the cause, the jurisdictional board also pronounces a sentence on the precautionary measures ordered or approved beforehand which it can maintain over the entire period of suspension.
(5) The interlocutory decision ordering the suspension of the judgement of the cause may be contested by jurisdictional appeal.
(6) The jurisdictional board may order, even ex officio, the resumption of the judgement of the cause when it finds that the ground or grounds for its suspension have ceased to exist.
Article 70
In the case when, based on its investiture according to article 31 paragraph (2) or art. 37 paragraph (1), the jurisdictional board finds the existence of new facts or materials incumbent upon the same responsible person or finds that other persons have participated in the perpetration of the prejudice subject to the trial, then it brings to the debate of the parties the extension of the object of the trial or the introduction of these persons in the cause, as the case may be.
Article 71
(1) The decisions of the jurisdictional board are called sentences.
(2) When judging the cause, the jurisdictional college delivers a sentence concerning the intimation act by which it was invested according to article 31 paragraph (2) or article 37 paragraph (1), ordering, as the case may be: its admission and the obligation of the responsible person or persons to pay civil compensations updated based on the discount tax set by the National Bank of Romania at the date the sentence is delivered, the obligation of these persons to pay the fine for financial infringements incumbent upon them, or the rejection of the intimation act. If the instance finds that it cannot judge the cause, or if its settlement were considerably delayed due to the incompleteness of the intimation act, it may order that the cause be referred to the public prosecutor, that the reasons of this procedure be specified and that the facts and circumstances that must be made clear as well as the proofs that must be administrated be indicated.
(3) If the financial infringement consists in the non fulfillment by a legal person provided under article 18 and article 19, of the financial obligations towards the State, the administrative-territorial units or public institutions, the jurisdictional board also orders the transfer of the sums! owed by that person, including the interests and the delay increments due.
(4) In case the person obliged to pay has filed an objection the jurisdictional board delivers a sentence concerning both the objection and the imputation act, which it may maintain totally or partially, adequately reducing the sum to be paid, or even cancel.
(4) In all cases, the jurisdictional board also delivers a sentence on the precautionary measures taken during the trial of the cause or approved prior to its investiture, and also on the payment of the court costs incurred by the State or by the parties.
Article 72
The decisions pronounced by the instances of the Court of Accounts are not subject to appeal.
Article 73
A jurisdictional appeal can be declared against the decisions pronounced in the first instance. This appeal is not limited to the grounds for quashing provided under article 304 of the Code of Civil Procedure, the instance having the possibility to examine the cause in all respects.
Article 74
(1) For all parties as for the financial public prosecutor as well, the term for jurisdictional appeal is of 15 days from the date the sentence is communicated.
(2) In the case of the interlocutory decisions provided under article 67 paragraph (4), article 68, paragraph (2) and article 69, paragraph (5), the term for the appeal begins with the date on which the decision is pronounced.
Article 75
(1) Upon request or ex officio, and until the decision is delivered, the instance judging the appeal may order the suspension of the carrying out of the decisions delivered by the first instance in the causes referring to the objections introduced against the imputation acts.
(2) This measure can be revoked, even ex officio, when the grounds justifying it are no longer valid.
Article 76
When by a sentence delivered following the appeal several responsible persons have conjointly been obliged to pay civil compensations, but only one or some of them have filed a jurisdictional appeal against this sentence, the Jurisdictional Section may, upon request or ex officio, extend the effects of the jurisdictional appeal or appeals upon the other persons obliged to pay, whom it thus introduces in the cause, delivering only one decision for all.
Article 77
The provisions of article 67, paragraphs (1) and (2) regarding the precautionary measures, of article 69, paragraphs (1), (2) and (3), concerning the suspension of the trial of the causes, as well as of article 71, regarding the contents of the decision, also apply in the case in which the Jurisdictional Section, when judging the appeal, has quashed the sentence of the jurisdictional board and re-judges the cause in first resort.
Section 5 - Specific rules concerning the entering of special appeals to the instances of the Court of Accounts
Article 78
Apart from the cases of re-opening of the civil proceedings provided under Article 322 of the Code of Civil Procedure, an application to re-open civil proceedings can also be filed when, subsequently to the final judgment of the cause:
(a) a new document containing an element likely to modify the situation of the liability established by decision has been discovered and the instance was not aware of it at the moment when the decision was delivered;
(b) it has been found that one or several entries in the balance sheet have been omitted or are incorrect, which led to the recording of an untrue situation;
(c) it was found that the prejudice had been caused by another natural person through his/her own action.
Article 79
(1) The period within which the reconsideration petition can be filed is of 30 days from the date when one of the circumstances provided under article 78 has been discovered or ascertained, but no later than a year from the date when the decision ,whose reconsideration is requested, has become final.
(2) The notified instance may order the suspension of the carrying out of the decision until the judgement of the application for the re-opening of the civil proceedings.
Article 80
(1) In the case when, subsequent to the date when a decision pronounced by an instance of the Court of Accounts has become final, no appeal against it was filed with the Supreme Court of Justice, the financial public prosecutor general may, under the law, file with the Court of Accounts a civil procedure to set aside the decision, within a period of one year from the date when the impugned decision has become final. The civil procedure to set aside the decision is judged by a panel made up of 3 counsellors of accounts.
(2) Upon the request of the financial public prosecutor general, of the parties, or ex offlcio, the instance constituted according to article 56 may order the suspension of the carrying out of the impugned decision.
(3) In case the civil procedure to set aside the decision is accepted, the Court of Accounts, composed as provided under article 56, may modify the sentence or it may quash it either retaining or remitting the cause to the competent instance for re-judgement in first resort, according to the law.
Section 6 - Bringing appeals to the judicial instances
Article 81
(1) Against the decisions pronounced in first and last instance by the jurisdictional boards of the county chambers and the chamber of the municipality of Bucharest, as well as against the interlocutory decisions stipulated under article 61 paragraph (3), appeals may be brought to the administrative proceedings section of that court of appeal in whose judicial district the district chambers and the chamber of the municipality of Bucharest have their seats.
(2) Against the decisions pronounced in first and last instance by the Jurisdictional Board of the Court of Accounts, appeals may be brought to the Administrative Proceedings Section of the Court of Appeal of Bucharest.
Article 82
(1) Against the decisions pronounced in last instance by the Jurisdictional Section of the Court of Accounts, appeals may be brought to the Administrative Proceedings Section of the Supreme Court of Justice. Appeals against the decision pronounced by the Court of Accounts in the panel of 5 counsellors of accounts, may be brought to the same section of the Supreme Court of Justice.
(2) The appeal provided under paragraph. (1) above may be entered by the parties and the financial public prosecutor general.
Article 83
The appeals provided under articles 81 and 82 are entered within 15 days from the date the decision is pronounced by the above mentioned instances.
Article 84
(l) The administrative proceedings sections may solve the appeals either by accepting or by overruling them.
(2) If the appeal is accepted, the competent administrative proceedings ' sections may retain the cases for their judgement in first resort or may, once more, remit them for settling to that jurisdictional instance of the Court of Accounts which has pronounced the decisions against which appeals were brought to the administrative proceedings sections.
Article 85
The irrevocable decisions of the administrative proceedings offices are communicated to the enforcing jurisdictional instances within the Court of Accounts.
Section 7 - Special rules concerning the carrying out of the decisions of the instances of the Court of Accounts
Article 86
The enforcing instance is the jurisdictional board which has settled the cause in first instance.
Article 87
(1) In case that a jurisdictional appeal has been entered against the decision delivered in first instance, the Jurisdictional Section submits to the enforcing instance an extract from the decision delivered by it to in order to carry it out.
(2) On the basis of the final sentences delivered by the instances of the Court of Accounts, which constitute writs of execution, or, as the case may be, on the basis of the irrevocable decisions pronounced by the Administrative Proceedings Section of the Supreme Court of Justice, the enforcing instance immediately communicates to the competent territorial bodies of the Ministry of Public Finances or, as the case may be, to the legal person who is the creditor, a writ of execution endorsing an order to pay civil compensations and interests due as well as other sums owed to the state, the administrative - territorial units or the public institutions, and of the court costs.
(3) On the basis of this writ of execution, the bodies provided under paragraph (2) proceed to the entering of the owed sums in the debtors' register and to the enforcement, in the terms established by law.
Article 88
During the period of enforcement, on the basis of the writ of execution stipulated under article 87, paragraph (2), the interested persons may file an objection against the enforcement according to the provisions of the Code of Civil Procedure.
(1) Within six months from the reception of the accounts provided under article 22 from the bodies competent to draw them up and obliged to submit them, the Court of Accounts draws up the Annual Public Report, which it submits to the Parliament.
(2) The annual reports concerning the public local finances are submitted by the district chambers of accounts to the deliberating public authorities of the administrative-territorial units.
Article 90
The Annual Public Report includes: observations of the Court of Accounts on the budgetary execution accounts subject to its control; conclusions arising from the controls ordered by the Chamber of Deputies or by the Senate or performed on self-managed public companies, trading companies whose capital is wholly or for most of its part owned by the State and on the other legal persons subject to the control of the Court; infringements found and measures taken against those held responsible; other aspects which the Court considers necessary.
Article 91
The Court of Accounts may submit to the Parliament, or, through the district chambers of accounts, to the deliberating public authorities of the administrative-territorial units, reports concerning areas in which it is competent, whenever it considers that this is necessary.
Article 92
The Court of Accounts endorses:
(a) at the request of the Senate or of the Chamber of Deputies, the draft of the State budget and the bills in the field of finances and public accounting or whose application could result in a decrease of the revenues or an increase of the expenses approved by the budget law;
(b) the setting up by the Government or the ministries of specialised bodies subordinated to them.
Article 93
In order to carry out its prerogatives granted by law, as a body performing financial control, the Court of Accounts is also competent to:
(a) assess the internal financial control activity of the legal persons under control, provided under article 18;
(b) to ask the financial control bodies and those of the National Bank of Romania to verify with priority certain objectives, as part of their legal prerogatives;
(c) to require and use the reports of the other bodies having financial control prerogatives, in order to exercise its control and jurisdictional charges.
Article 94
On the basis of the findings resulting from the control performed, the Court of Accounts has the right to decide upon:
(a) the suspension of the application of the measures infringing on the legal regulations from the financial, accounting, and fiscal fields;
(b) the blocking of the budgetary or special funds, when it is found that they have been illegally or inefficiently used;
(c) the removal of the irregularities found in the financial and accounting activity controlled, the correction of the balance sheets, of the profit and loss accounts, and of the execution accounts.
Article 95
(1) The measures provided under article 94 are adopted by a decision delivered by the president of the Subsequent Financial Control Section, or by the director of the subsequent financial control department of the district chamber of accounts, as the case may be.
(2) Against the decision, within 5 days from its communication, the interested party can file an objection with the jurisdictional Section, or with the competent territorial jurisdictional board, as the case may be,.
(3) The objection does not suspend the execution of the decision.
(4) The objection is judged immediately, the instance having the possibility to postpone, if motivated, the carrying out of the measure taken, until the decision is pronounced.
(5) An appeal can be entered against the decision within 5 days from its communication.
(6) The final decision is immediately communicated to the institution concerned, or to the institution entitled to apply the measure decided upon, as the case may be.
Article 96
The Court of Accounts may, under the conditions provided by law, ask the entitled authorities to suspend from office the persons responsible for the perpetration of facts causing important damages or for serious financial infringements, found by the Court's control bodies and which they are judged for, according to the provisions of article 40, paragraphs (1) and (2), until the respective final decision is pronounced.
Article 97
(1) The financial public prosecutor invests the jurisdictional board by a intimation act, with regard to the facts and persons whom he is notified of by the control bodies of the Court of Accounts.
(2) In case the financial public prosecutor finds that there are no terms for responsibility, he quashes the control act, if there are grounds for this.
(3) When the financial public prosecutor finds, based on the data arising from the control acts, that he cannot adopt one of the solutions provided under paragraphs (1) or (2), he proceeds to their motivated return, for their completion or redrawing.
Article 98
The financial public prosecutor notifies the competent prosecution bodies of those facts with constitute offences and which were found following the examination of the control acts by which he was informed.
Article 99
(1) The financial public prosecutor participates in the sittings of the jurisdictional board as an enforcing and first resort instance, in the sittings of the Jurisdictional Section, as well as in the sittings of the Court of Accounts, composed as provided under article 56.
(2) The financial public prosecutor may also participate in the sittings of the panels constituted according to article 31, paragraph (1), during which the reports drawn up following the inspection of the accounts are examined.
Article 100
(1) Under the terms established by law, the financial public prosecutor enters the ordinary and special appeals against the decisions of the boards and of the Jurisdictional Section, as well as the ordinary appeal against the interlocutory decisions pronounced by the jurisdictional boards.
(2) The financial public prosecutor also enters the appeal by complaint against the interlocutory decisions pronounced in accordance with article 31, paragraph (2).
Article 101
In view of exercising the prerogatives provided under articles 97 - 100, the financial public prosecutor may order that additional verifications be performed; may request acts, documents and information from any legal or natural person and may receive written explanations from any natural person.
Article 102
The financial public prosecutor supervises the way in which are carried out the final decisions pronounced by the instances of the Court of Accounts, as well as the interlocutory decisions through which they have ordered or approved the application of precautionary measures; to this end he may perform verifications on the financial bodies invested with this assignment, according to the present law, as well as on the legal persons granting credits. In case he finds that the decisions or interlocutory decisions have not been carried out, the financial public prosecutor notifies the bodies competent to take measures in order to call the guilty persons to account, under the terms established by law.
Article 103
The Financial Public Prosecutor General participates in the sittings of the plenum of the Court of Accounts.
(1) The members of the Court of Accounts are appointed by the Parliament, at the proposal of the committees for budget, finance, and banks of the two Chambers, for a six year mandate. The mandate can be renewed.
(2) For the members of the Court of Accounts who shall form its Jurisdictional Section, the proposal provided under paragraph (1) is made with the approval of the juridical, discipline and immunity committees of the two Chambers of Parliament.
(3) Before beginning to exercise their mandate, the members of the Court of Accounts take the following oath in front of the Presidents of the two Chambers of the Parliament of Romania:
"I swear to observe the Constitution and the other laws of the country, to protect Romania's interests, the rule of law, the fundamental rights and liberties of the citizens, to fulfil with honour, conscientiousness, and in an unbiased manner the prerogatives incumbent upon me as a member of the Court of Accounts. So help me God!"
(4) According to paragraph (3), the judges and the financial public prosecutors take an oath before the plenum of the Court of Accounts.
(l) The Parliament appoints the President of the Court of Accounts, its vice-president and the presidents of the sections from among the counsellors of accounts.
(2) The persons appointed in the offices of President and vice-president shall have higher economic or juridical studies.
(3) For the appointment as counsellor of accounts, the following conditions must be met: an experience of at least fifteen years in economic and financial or juridical activities, higher economic or juridical studies, and a high professional competence.
Article 106
(1) The financial judges are appointed by the President of Romania for a period of six years, at the proposal of the plenum of the Court of Accounts.
(2) For the appointment as financial judge or financial public prosecutor the following conditions must be met: higher juridical studies, high professional competence, experience in the legal profession or in the juridical university system of at least 11, 8 or 5 years, respectively, according to the appointment degrees.
Article 107
(1) The members of the Court of Accounts and the financial judges are independent and irremovable during their mandate.
(2) The members of the Court of Accounts and the financial judges are forbidden membership to political parties as well as the performance of political public activities.
(3) The offices of counsellor of accounts and of financial judge are incompatible with any other public or private position, except for the didactic positions in the university education system.
(4) The members of the Court of Accounts and the financial judges are forbidden to exercise, directly or through intermediaries, trading activities, to participate in the administration or management of commercial or civil companies. They cannot act as experts or arbitrators designated by the parties in an arbitration.
Article 108
(1) The members of the Court of Accounts and the financial judges are obliged:
(a) to perform the duties of their office impartially and observing the Constitution:
(b) to keep the secret of the consultations and votes, and not to take a public stand, or give advice concerning matters which are under the competence of the Court of Accounts;
(c) to express a vote for or against the passing of the acts of the Court of Accounts, the abstention from the ballot not being allowed;
(d) to report in writing to the President of the Court any situation which might entail the incompatibility with the mandate they exercise;
(e) to refuse the use of the assignments they perform for commercial advertising or propaganda purposes of any kind;
(f) to refrain from any activity or manifestation contrary to the independence and dignity of their office.
(2) The serious violation of an obligation provided under paragraph (1) entails the dismissal from office of the perpetrator.
(3) The members of the Court of Accounts are dismissed from office by the Parliament, at the proposal of the specialised committees provided under article 104, paragraphs (1) and (2).
(4) The financial judges are dismissed from office by the President of Romania, at the proposal of the plenum of the Court of Accounts.
Article 109
The members of the Court of Accounts can be investigated, kept in custody, arrested, or sued in a penal or contravening trial only at the request of the Public Prosecutor General of the Prosecutor's Office near the Supreme Court of Justice, with the approval of the Standing Bureaux of the two
Chambers of the Parliament, at the proposal of the specialised committees provided under Article 104, paragraphs (1) and (2).
(1) The Financial Public Prosecutor General and the financial public prosecutors are appointed for a period of six years by decree of the President of Romania, at the proposal of the plenum of the Court of Accounts.
(2) The office of financial public prosecutor is incompatible with any of the activities provided under article 107, paragraphs (2), (3) and (4).
(3) The serious violation by financial public prosecutors of an obligation provided under article 108, paragraph (1), subparagraphs a), d), e), or f) entails their dismissal from office.
(4) The dismissal from office of the financial public prosecutors is made by the President of Romania, at the proposal of the plenum of the Court of Accounts.
Article 111
The financial controllers are appointed by the President of the Court of Accounts and are subject to the incompatibilities provided under article 107, paragraphs (2), (3), and (4).
Article 112
The financial public prosecutors and the financial controllers enjoy stability.
Article 113
The judges, the financial public prosecutors, and the financial controllers can be investigated, kept in custody, arrested, or sued in a penal or contravening trial only at the request of the Public Prosecutor General of the Prosecutor's Office near the Supreme Court of Justice, with the approval of the plenum of the Court of Accounts.
Article 114
(1) The judging competence for offences committed by members of the Court of Accounts, its judges, public prosecutors or financial controllers belongs to the Penal Section of the Supreme Court of Justice.
(2) The judging competence for the offences committed by the judges and the financial controllers of the district chambers of accounts belongs to the Courts of Appeal.
(3) From the date of their being sent before penal judgement, the members of the Court of Accounts, the judges, public prosecutors, and financial controllers are suspended de jure from their offices. If the sentence is final, they are dismissed from office de jure, and in case of acquittal, the suspension ceases.
Article 115
(1) The executive staff is appointed by the Executive Committee, except for the one appointed by the plenum of the Court of Accounts, and the specialised staff is appointed by the President of the Court.
(2) The executive and the specialised staff provided under paragraph (1) are subject to the incompatibilities provided in the Statute of Public Servants*) and in the Ethical Code of the Profession.
*) See Law No. 188/1999 concerning the Statute of Public Servants, published in "The Official Bulletin of Romania", Part I, No. 600 from December 8, 1999.
Article 116
The mandates of member of the Court of Accounts, of judge and public prosecutor cease:
(a) when the term for which they have been appointed expires, or in case of resignation, disfranchise, de jure dismissal or demise;
(b) in cases of incompatibility or impossibility to exercise the office for more than 6 months;
(c) in case of violation of the provisions of article 16, paragraph (3), or of article 37, paragraph (3) of the Constitution;
(d) in case of dismissal from office.
(2) The mandate of judge or financial public prosecutor, as the case may be, also ceases in case of reorganisation resulting from the reduction by law of the number of positions, as well as in case of refusal to occupy a corresponding position of judge or financial public prosecutor, as a consequence of this reorganisation.
(3) The release from office of the judges and financial public prosecutors who are in the situation provided under paragraph (2) is made by the President of Romania, at the proposal of the plenum of the Court of Accounts, which takes the decision by the vote of the majority of the members present.
(4) The judges and the financial public prosecutors, respectively, from the district chambers of accounts and the municipality of Bucharest may keep their offices until they reach the age of 65, at the proposal of the financial public prosecutor general, with the approval of the President of the Court of Accounts.
(5) The judges and the financial public prosecutors, respectively, from the Court of Accounts may keep their offices until they reach the age of 70, at the proposal of the President of the Court of Accounts, with the consultation of the president of the Jurisdictional Section, and with the approval of the plenum of the Court of Accounts.
Article 117
The financial judges and public prosecutors are disciplinarily held responsible for breaches of the professional duties as well as for misbehaviours which prejudice the interests of the office or the prestige of the Court of Accounts.
Article 118
The following are considered breaches of duty:
(a) systematically coming late or repeated negligence in carrying out the works;
(b) absences without leave;
(c) the exercise outside the legal framework or the omission to perform the prerogatives provided by law;
(d) the non-observance of the secret of deliberations or of the confidentiality of such works;
(e) manifestations which prejudice the professional honour or probity.
Article 119
(1) The disciplinary sanctions which may be applied to financial judges and public prosecutors proportionally to the seriousness of the breaches are:
(a) the admonition;
(b) the reprimand;
(c) the cutting down of the salary up to fifteen per cent for a period between 1 and 3 months;
(d) the suspension of the right to promotion for a period between 1 and 3 years;
(e) the suspension from office for a maximum of six months.
(2) During the period of suspension from office, the financial judge or public prosecutor is not paid his/her salary.
Article 120
(1) The disciplinary action for the breaches provided under article 118 is exercised by the President of the Court of Accounts.
(2) The disciplinary action is exercised within a period of maximum 30 days from the date of the registration of the finding act, but no later than a year from the date when the breach was committed.
(3) The disciplinary action is judged by a disciplinary committee formed of 2 counsellors of accounts from the Jurisdictional Section of the Court of Accounts, appointed by the plenum of the Court.
(4) The person involved may file an objection against the decision of the disciplinary committee, within 15 days from its communication.
(5) The objection is settled by a panel of 3 counsellors of accounts from the Jurisdictional Section of the Court of Accounts, appointed by the plenum of the court.
Article 121
The disciplinary responsibility of the financial controllers, of the staff of a different speciality and of the auxiliary staff, the conditions and its application procedure are established in the Ethical Code of the Profession, approved by the plenum of the Court of Accounts.
The prerogatives of the plenum of the Court of Accounts are the following:
(a) to submit to the President of Romania appointment proposals and proposals of dismissal from office of the financial judges, and to appoint the presidents of the jurisdictional boards from among them;
(b) to submit to the President of Romania appointment proposals and proposals of dismissal from office of the Financial Public Prosecutor General and of the financial public prosecutors;
(c) to approve the Organisation and Operation Regulations of the Court of Accounts, the Ethical Code of the Profession, and the personal establishment;
(d) to approve the annual financial control programme of the Court of Accounts;
(e) to issue advisory opinions according to article 92 subparagraph a) as well as on the Annual Public Report of the Court of Accounts;
(f) to decide upon the modification of the internal organisation of the Court of Accounts, within the limits of the law, without affecting its legal competencies or the provisions of its own budget;
g) to issue mandatory instructions for the financial control bodies of the Court of Accounts, necessary for the exercise of its competence in good conditions;
(h) to debate and promote the draft budget of the Court of Accounts in view of its integration in the State budget;
(i) to request periodically and examine the reports on the activity of the sections of the Court and of the district chambers of accounts;
(j) to elect the 3 counsellors of accounts who are members of the executive committee;
(k) to elect the counsellors of accounts referred to under article 120, paragraphs (3) and (5);
(1) to examine and approve the proposal for the agenda of the plenum session, formulated by the President of the Court;
(m) to examine and approve the investigation, keeping in custody, arrest, or suing of the financial judges, public prosecutors, and controllers in penal or contraventional trial. 41. Subparagraph j) of article 122 has the following contents:
Article 123
The plenum exercises its prerogatives in the presence of at least two thirds of the number of its members, and decisions are adopted by the vote of the majority of the members present.
Article 124
The prerogatives of the executive committee of the Court of Accounts are the following:
(a) to issue endorsements according to article 92, subparagraph (b);
(b) to organise the performance of the controls required by decisions of the Chamber of Deputies or of the Senate as well as other controls not provided in the annual control programme of the Court of Accounts;
(c) to initiate the procedures for investigation of the cases of incapacity and incompatibility in performing their office by members of the Court and by the financial judges;
(d) to approve the list of the vacancies which are to be occupied following a competitive examination;
(e) to approve the themes and to organise the competitive examinations and the selection tests for the occupation of the vacancies from the various sections of the Court of Accounts, according to the list approved;
(f) to appoint the directors of the control departments, the heads of the sections within the sector divisions, and the directors of the financial control departments from the district chambers of accounts; to appoint the Secretary General of the Court of Accounts and to establish his prerogatives;
(g) to approve the licences for contracting works, goods, services, or other services necessary for the activity of the Court of Accounts;
(h) to examine and approve the proposal for the agenda of the sitting of the executive committee, formulated by the President of the Court;
(i) to exercise the prerogatives which, according to the present law, are not assigned to the plenum or to the President of the Court of Accounts and which concern the activity of the Court of Accounts, its staff and working conditions.
(j) to approve that the experience in juridical positions necessary in order to occupy the position of financial judge or financial public prosecutor, provided under article 106 paragraph (2) and article 110 paragraph (1), be reduced with up to 2 years.
The executive committee may function in the presence of at least two thirds of the number of its members and the decisions are adopted with the vote of the majority of the members present.
Article 126
(1) The prerogatives of the President of the Court of Accounts are the following:
(a) to represent the Court of Accounts and to ensure its relations with the public institutions and authorities, and with the similar national and international bodies;
(b) to co-ordinate the activity of the Court of Accounts;
(c) to summon and to preside over the debates of the plenum and of the executive committee and to ensure that their decisions are carried out;
(d) to propose the agenda for the sittings of the plenum and of the executive committee and to submit them to their approval;
(e) to monitor the delivery of the reports of the Court of Accounts to the Parliament;
(f) to appoint the staff of the Court of Accounts, except for those appointed by the plenum or the executive committee, and to order its dismissal from office under the terms of the law, if such be the case;
(g) to exercise the disciplinary action, according to article 120, paragraph (1), and to apply disciplinary sanctions in the cases provided by the Ethical Code of the Profession;
(h) to report to the Parliament the vacancies of members of the Court of Accounts, so that it may take steps to occupy these positions;
(1) to decide upon the setting up of interdivisional control groups which operate only as long as the control task assigned is carried out.
(2) In the absence of the President of the Court of Accounts, the prerogatives provided under paragraph (1) are exercised by his vice-president.
The following are considered breaches and are sanctioned:
(a) the non-observance of the obligation to present to the Court of Accounts, within the established term, the accounts which are to be checked - with a civil fine equal to the salary from 1 up to 3 months of the person who caused the delay;
(b) the failure to carry out the measures established by decisions on the basis of article 95, which remained final - with a civil fine equal to the salary from 2 up to 5 months of the person found guilty for the failure to carry out the established measures.
Article 128
The violation of the obligations provided under article 4, paragraph (2) of the present law are sanctioned with a civil fine of 500,000 lei per each day of delay.
Article 129
(1) The breaches provided under article 127 and article 128 are found by the controllers of the Court of Accounts whereas the fine is set by the jurisdictional board according to article 40.
(2) The sums representing civil fines set by final decisions of the jurisdictional bodies of the Court of Accounts constitute revenue to the State budget.
The provisions referring to the jurisdictional activity are completed by the provisions of the Code of Civil Procedure as well as by other legal provisions unless the present law provides otherwise.
Article 131
(1) The causes provided under article 40 and 41 which are under judgement are settled by the competent bodies at the date when proceedings were instituted.
(2) Until December 1st, 1992, the objections against the decisions of imputation and the payment commitments whose judgement falls within the competence of the Court of Accounts are filed with the district tribunals and the Tribunal of the Municipality of Bucharest, respectively, which record them in separate books. After the setting up of the jurisdictional boards of the Court of Accounts, the registered legal actions are remitted to them, according to the competence provided under the present law.
Article 132
In the sense of the present law, the imputation acts are the decisions of imputation or the written payment commitments, as the case may be, according to the Labour Code.
Article 133
The members of the Court of Accounts are appointed by the Parliament within 60 days from the coming into effect of the present law.
Article 134
Within thirty days from the appointment of the members of the Court of Accounts, its President shall ensure the appointment of the executive staff, of the specialised staff, and of the rest of the personnel necessary for the operation of the Court.
Article 135
The funds necessary for the functioning of the Court of Accounts in 1992 are allotted by the Government from the budget reserve which is at the disposal of the latter.
Article 136
In the sense of the present law, the Chamber of Accounts of the Municipality of Bucharest is assimilated to the District chambers of accounts.
NOTE:
We list hereunder articles II and III of Law no. 77/2002 for the modification and completion of Law no. 94/1992 concerning the organisation and operation of the Court of Accounts, which were not comprised in the the re/published text of Law no. 94/1992
Art. II. - (1) In order to adjust to the number of positions provided under article 9, as it has been modified by the present law, the Parliament shall proceed to the appointment of the new members of the Court of Accounts, according to the procedure provided under article 104 and article 105 of Law no. 94/1992 concerning the organisation and functioning of the Court of Accounts, republished.
(2) During the period of appointment of the new members, the mandate of the present members of the Court of Accounts ceases de jure.
Art. III. - Art. 48 paragr. (2) and art. 100 paragr. (3) of Law no. 94/1992 concerning the organisation and functioning of the Court of Accounts, republished in the Official Bulletin of Romania, Part I, no. 116 of 16 March 2000, as well as any other provisions contrary to the present law are repelled.
* Republished in compliance with the provisions of art. IV of Law no. 77 of January 31st 2002 for the modification and completion of Law no. 94/1992 on the organisation and operation of the Court of Accounts, published in the Official Bulletin of Romania, Part I, no. 116 of March 16th2002.
Law no. 94/1992 was also republished in the Official Bulletin of Romania, Part I, no. 116 of March 16th 2000.
