CONTROLUL CURII DE CONTURI

Universitatea 1 Decembrie 1918 Alba Iulia, Facultatea de Drept i tiinte Sociale Instituia Curii de Conturi i are originea n Curia Regis din Evul Mediu.Dup modelul Franei, unde Curtea de Conturi a fost creat printr-o lege din 16.09.1807, n Romnia, prin Legea din 24.01.1864 a fost nfiinat nalta Curte de Conturi.Constituia din 1866, n art.116, prevedea: Pentru toat Romnia este o singur Curte de Conturi, aceasta devenind o instituie constituional. Curtea de Conturi a Romniei i exercit funcia de control asupra modului de formare, de administrare i de ntrebuinare a resurselor financiare ale statului i ale sectorului public, precum i asupra patrimoniului public i privat al statului i al unitilor administrativ-teritoriale. Funcionarea Curii de Conturi este guvernat de dou principii: principiul unicitii i principiul autonomiei. Necesitatea imperioas a existenei fondurilor bneti ale statului i celorlalte entiti publice a determinat instituirea n toate statele a unui control exercitat n mod special n scopul constituirii i ntrebuinrii conforme a acestor fonduri bneti. Institution Court of Auditors has its origins in the medieval Curia Regis. After the french model, where the Court was created by a law of 16.09.1807, in Romania, by the Law of 24.01.1864 was established High Court of Auditors. The Constitution from 1866, in Article 116, provided: For the entire Romania is one Court of Auditors, which became a constitutional institution. Romanian Court of Auditors shall exercise its control over the formation, management and use of financial resurse of state and public sector and also on public and private property of the state and administrative-territorial units. Operation of the Court is governed by two principles: the principle of unity and the principle of autonomy. This urgent need of cash funds of state and other public entity led to the establishment in all states to exercise control in order for a right establishment and utilization of these funds money. Cuvinte cheie: controlul administrativ in materie financiar, controlul financiar ulterior, Curtea de Conturi, procedur, principii de funcionare. Key words: Administrative control on financial matters, subsequent financial control, Court of Account, procedures, operating principles. I. Istoric Instituia Curii de Conturi i are originea n Curia Regis din Evul Mediu. Acest organism reunea (n Frana) pe demnitarii nsrcinai s consilieze pe rege n treburile statului, n ce privete elaborarea legilor, n administraie, n justiie, n formarea i utilizarea resurselor financiare ale regatului. Dup modelul Franei, unde Curtea de Conturi a fost creat printr-o Lege din 16.09.1807, n Romnia, prin Legea din 24.01.1864 a fost nfiinat nalta Curte de Conturi, caracterizat ca organism independent de jurisdicie i ca organ auxiliar al Parlamentului, cu sarcina de-a pregti lucrrile controlului legislativ1.

M.Boulescu, Curtea de Conturi tradiie i actualitate, Ed. Expertconsult, Bucureti,1993, pag.16

Constituia din 1866, n art. 116, prevedea: Pentru toat Romnia este o singur Curte de Conturi, aceasta devenind o instituie constituional. Constituia din 1923, n art.115, cuprindea o prevedere expres despre Curtea de Conturi, i anume: Controlul preventiv i cel de gestiune a tuturor veniturilor i cheltuielilor statului se va exercita de Curtea de Conturi, care supune n fiecare an Adunrii Deputailor raportul general rezumnd conturile de gestiune ale bugetului trecut, semnalnd totodat neregulile svrite de minitri n aplicarea bugetului. Constituia din 1923, Legea de organizare a naltei Curi de Conturi din 28 martie 1929 i Legea din iulie 1929, prin care nalta Curte de Conturi a fost reorganizat, reglementau n sarcina Curii, atribuii de control preventive, control de gestiune i atribuii jurisdicionale. Regimul socialist, prin Decretul nr. 352 din 30.11.1948, abroga Legea de organizare a naltei Curi de Conturi din 29.03.1929, precum i dispoziiile din Legile ce stabileau atribuiile acesteia referitoare la jurisdicia i controlul gestionar, urmnd ca mai trziu sub Constituiile din 1952 i 1965 instituia s dispar.Totodat s-a resimit ns, nevoia unui organ specializat n domeniul controlului financiar. Prin Legea nr. 2/1973 s-a nfiinat Curtea Superioar de Control Financiar, ca organ al fostului Consiliu de Stat, cu atribuii de control financiar preventiv i ulterior, precum i cu atribuii jurisdicionale. Curtea Superioar de Control Financiar este desfiinat prin Decretul Consiliului Frontului Salvrii Naionale nr. 94/19902 care a abrogat Legea nr. 2/1973. Curtea de Conturi a fost renfiinat prin art. 139 al Constituiei din 1991, i pe baza textului constituional, va fi organizat prin Legea organic nr. 94/19923. n urma revizuirii Constituiei din anul 2003, reglementarea Curii de Conturi se regsete la art. 140 alin. 1-6. Curtea de conturi nu mai are atribuii jurisdicionale, ceea ce nseamn c au fost desfiinate implicit i structurile Curii cu asemenea activiti. Litigiile rezultate din activitatea sa se soluioneaz de instanele judectoreti specializate. Renunarea la atribuiile jurisdicionale ale Curii de Conturi este explicat prin noua concepie cu privire la jurisdiciile administrative, care potrivit art. 21 alin. 4 din Constituie, revizuit, devin facultative i gratuite, precum i prin noua optic referitoare la justiie i instanele judectoreti, art. 126 alin. 5 teza 2 permind crearea instanelor judectoreti specializate n anumite materii. O nou reglementare a Curii de Conturi s-a realizat prin O.U.G. nr. 43/2006 privind organizarea i funcionarea Curii de Conturi, care, n ultimul articol prevedea c la data intrrii n vigoare a acesteia se abroga Legea nr. 94/1992, cu modificrile i completrile ulterioare. Potrivit acestei Ordonane de urgen, Curtea de Conturi este caracterizat ca autoritatea public a statului care exercit auditul extern n sectorul public n calitate de instituie suprem de audit. II. Principii de funcionare S-a afirmat despre Curtea de Conturi c se afl n vrful piramidei organelor de control financiar4. Funcionarea Curii de Conturi este guvernat de dou principii: principiul unicitii i principiul autonomiei. n virtutea principiului unicitii, atribuiile Curii de Conturi la nivelul judeelor i a municipiului Bucureti, sunt exercitate de camerele de conturi judeene, compuse fiecare dintr-o direcie judeean de control financiar ulterior. Curtea de Conturi controleaz aceste direcii i colegii considerate a fi prelungire n teritoriu a organului suprem.

2 3

Publicat n Buletinul oficial nr. 44 din 30 martie 1973. Publicate n M. Of. nr. 224 din 29 septembrie, republicat n M.Of. al Romaniei nr 116 din 16 martie 2000. 4 D. D Saguna, Drept financiar i fiscal, Ed.Oscar Print, Bucureti, 2000, p.26.

Consacrat prin nsi legea organic, principiul autonomiei , cel de al doilea principiu care st la baza funcionrii Curii de Conturi este cuprins n art 1.alin (2) din Legea nr. 94/1992, conform cruia Curtea de Conturi i desfoar activitatea n mod independent, n conformitate cu dispoziiile prevzute n Constituie i n legile rii. Articolul 2 alin (1) precizeaz coninutul independenei Curii de Conturi, i anume autonomia de decizie n realizarea funciilor sale. n acest fel, Curtea de Conturi se supune numai legii i i decide n mod autonom programul de control, independent de orice alt autoritate public. Legea prevede dou modaliti de limitare a autonomiei Curii de Conturi n stabilirea programului su de control: -potrivit art 2 alin (3), hotrrile Camerei Deputailor sau ale Senatului prin care se cere Curii de Conturi efectuarea unor controale n limitele compentenelor sale, sunt obligatorii; -potrivit art.2 alin (2), Parlamentul poate opri controalele iniiate de Curtea de Conturi din oficiu n cazul depirii competenelor stabilite prin lege . n baza aceluiai principiu al autonomiei, Curtea de Conturi prezint urmtoarele trsturi: -i ntocmete bugetul propriu, care este prevzut distinct n bugetul de stat; -poate participa la activitatea organismelor internaionale de specialitate i poate deveni membr a acestora; -membrii si sunt independeni i inamovabili; -membrii si sunt numii de Parlament, iar judectorii financiari de Preedintele Romniei; -iniiaz aciuni de control din oficiu; -salariile personalului Curii sunt stabilite prin lege special spre exemplu Legea nr.50/1995; -are autonomie n recrutarea personalului de control; -are acces nengrdit la informaiile i la documentele necesare exercitrii atribuiilor sale. III. Reglementarea actual a Curii de Conturi n Romnia Curtea de Conturi a Romniei i exercit funcia de control asupra modului de formare, de administrare i de ntrebuinare a resurselor financiare ale statului i ale sectorului public, precum i asupra patrimoniului public i privat al statului i al unitilor administrative-teritoriale.Ea funcioneaz pe lng Parlamentul Romniei , nu este subordonat Guvernului, fiinnd ca instituie independent. Curtea de Conturi n prezent este organizat i-i desfoar activitatea conform unei structuri organizatorice dup cum urmeaz: Secia de control financiar ulterior, Camerele de Conturi judeene i a Mun. Bucureti. Pe lng Curtea de Conturi a Romniei funcioneaz Autoritatea de audit pentru fondurile acordate Romniei de Uniunea European prin programele ISPA5 i SAPARD6 i pentru fondurile ce se acord n prezent, post-aderare. Curtea are un secretariat general iar membrii sunt denumii Consilieri de Conturi, alctuind plenul Curii.
5

Programul ISPA (Instrumentul pentru Politici Structurale de Pre-Aderare)este unul dintre cele trei instrumente de finanare nerambursabile ale Comunitii Europene i a fost stabilit prin Regulamentul Consiliului Uniunii Europene nr.1267/1999 n vederea acordrii asistenei pentru pregtirea aderrii la Uniunea European a rilor din Europa Central i de Est, asistena acordat pentru realizarea coeziunii economice i sociale ntre state, n domeniul politicilor privind infrastructura de transport i mediu. A se vedea: Moise Achim, Hada Teodor, Managementul i Finanarea Afacerilor, Ed.Risoprint, Cluj Napoca, 2007, pag. 211-213 i http://www.mt.ro/dgrfe/ispa.html citat din Adam Drgoi, Ioan Lazr, Drept financiar i fiscal, editia a II-a revzut i adugit, Ed. Risoprint, Cluj Napoca, 2009 6 Programul SAPARD a fost creat pentru a sprijini eforturile de aderare la Uniunea European a rilor candidate de Europa Central i de Est i pentru a pregti participarea acestora la Politica Agricol Comunitar. A se vedea:Moise Achim,Hada Teodor, Managementul i Finanarea Afacerilor, Ed.Risoprint,Cluj Napoca, 2007, pag. 211-213 i http://www.sapard.info/ citat din Adam Drgoi, Ioan Lazr, Drept financiar i fiscal, editia a II-a revzut i adaugit, Ed. Risoprint, Cluj Napoca, 2009

Conducerea Curii de Conturi se exercit de plenul acesteia, de comitetul de conducere, de preedintele i vicepreedintele Curii , care sunt consilieri de conturi. Comitetul de conducere este compus din preedintele n exerciiu al Curii de Conturi, vicepreedintele i vicepreedinii de secii crora li se altur trei consilieri de conturi alei de plenul Curii. Secia de control financiar ulterior este condus de ctre un consilier de conturi care are funcia de preedinte de secie. Secia de control financiar ulterior este organizat de apte divizii sectoriale, fiecare condus de ctre un consilier de conturi. Atribuiile Seciei de control financiar ulterior se refer att la controlul financiar ulterior ct i la auditul extern ele fiind detaliate n Legea nr.94/1992, republicat , privind organizarea i funcionarea Curii. Direciile de control financiar ulterior din cadrul Camerelor de Conturi Judeene fiineaz la nivelul fiecrui jude i la nivelul municipiului Bucureti, fiind conduse de ctre un director i de ctre un director adjunct iar personalul operativ poart denumirea de controlor financiar .Ele se pot organiza n raport de volumul de activitate n servicii sau birouri de specialitate. Autoritatea de audit ce funcioneaz pe lng Curtea de Conturi a Romniei , are atribuii i proceduri de lucru proprii. Este independent din punct de vedere operaional fa de Curtea de Conturi i funcioneaz fr personalitate juridic fiind nfiinat pentru controlul financiar asupra fondurilor acordate rii de U.E. prin programele ISPA i SAPARD din perioada post aderrii. Secretariatul general al Curii de Conturi este structura care asigur activitatea de logistic fiind condus de un secretar general numit i revocat din funcie de ctre Comitetul de conducere al Curii de Conturi. IV. Atribuiile de control ale Curii de Conturi Atribuia de control a Curii de Conturi este statuat de Constituia Romniei i de Legea nr.94/1992, republicat i modificat prin Legea nr.77/2002, conform creia Curtea de Conturi este instituia suprem de control financiar ulterior extern. Trsturile caracteristice ale controlului financiar exercitat de Curtea de Conturi sunt: - este un control extern, el exercitndu-se din afara entitilor bugetare supuse controlului; - este un control periodic, efectundu-se la intervale de timp stabilite anual prin programul de control al Curii de Conturi; - este un control total, prin efectuarea lui urmrindu-se toate aspectele impuse de lege; - este un control ulterior prin aceea c verific legalitatea, oportunitatea i eficiena activitii financiare; - este un control de execuie, prin care se urmrete modul n care au fost puse n practic prevederile legale. Obiectul controlului Curii de Conturi, care vizeaz raporturile juridice dintre subiecii de drept, este de a urmri respectarea legii i a calitii gestionrii mijloacelor materiale i bneti prin respectarea principiilor de economicitate , eficien i eficacitate. Controlul vizeaz direct: - formarea i utilizarea resurselor bugetului de stat, al asigurrilor sociale de stat, ale unitilor administrative-teritoriale i micarea fondurilor ntre aceste bugete; - constituirea, utilizarea i gestionarea fondurilor speciale i a fondurilor de tezaur; - formarea i gestionarea datoriei publice i garaniile guvernamentale; - utilizarea alocaiilor bugetare pentru investiii, a subveniilor i transferurilor i a altor forme de sprijin financiar din partea statului sau a unitilor administrative-teritoriale; -constituirea, administrarea i utilizarea fondurilor publice de ctre autoritile administrative autonome i de ctre instituiile publice nfiinate prin lege;

-utilizarea fondurilor provenite din asistena financiar acordat Romniei de Uniunea European; -modul de gestionare a patrimoniului public de ctre cei ce l au n administraie; -constituirea, utilizarea i gestionarea resurselor financiare privind protecia mediului i mbuntirea calitii condiiilor de via i de munc; -utilizarea fondurilor provenite de la U.E. prin programul SAPARD sau din asisten financiar, precum i din alte surse de finanare internaional. Controlul se va efectua obligatoriu la urmtoarele uniti: 1. Statul i unitile administrative teritoriale, n calitate de persoane juridice de drept public, cu serviciile i instituiile publice; 2. Banca Naional a Romniei ; 3. Regiile autonome, societile comerciale la care statul, unitile administrative teritoriale, instituiile publice sau regiile autonome dein, singur sau mpreun, integral sau mai mult de jumtate din capitalul social. 4. Organismele autonome de asigurare social i de alt natur. n mod facultativ se poate exercita de Curte, controlul ulterior financiar i la alte persoane juridice dup cum urmeaz: - la acele uniti care beneficiaz de garanii guvernamentale , subvenii sau alte fonduri publice; - la cele care administreaz , prin concesionare sau nchiriere , locuri sau domeniul public sau privat al statului sau unitilor administrativ-teritoriale; - la cele care nu-i ndeplinesc obligaiile financiare ctre stat, uniti administrativteritoriale sau insituii publice, verificarea urmnd a se face mpreun cu reprezentanii instituiilor competente n domeniul supus controlului; - la societi de investiii financiare, asociaii i fundaii care utilizeaz fonduri publice, verificrile viznd numai legalitatea utilizrii acestor fonduri. Pentru efectuarea controlului puterea de decizie aparine doar Parlamentului i plenului Curii de Conturi a Romniei. Controlul execuiei bugetelor Camerei Deputailor, Senatului, Administraiei Prezideniale, Guvernului, nalta Curte de Casaie i Justiie, Curii Constituionale, Consiliului Legislativ i Avocatul Poporului, se exercit exclusiv de ctre Curtea de Conturi. Controlul bugetului Curii de Conturi se exercit de ctre o comisie instituit n acest scop de ctre cele dou Camere ale Parlamentului. Curtea de Conturi supune Parlamentului spre aprobare execuia bugetului propus n prima sesiune a fiecarui an cu avizul comisiei instituite de ctre cele dou camere. n funcie de perioada supus verificrii, de tipul persoanei juridice controlate i de constatri, controlorii financiari pot ntocmi acte specifice controlului efectuat de Curtea de Conturi, acte clasificate n urmtoarele categorii: A. n cazul verificrii conturilor anuale de execuie n vederea acordrii descrcrii de gestiune se ntocmesc: - raport de control ; - proces-verbal de constatare; B. n cazul controalelor efectuate pe parcursul execuiei bugetare la ordonatorii de credite, ct i al controalelor efectuate la celalalte persoane juridice prevzute de art. 18 i 19 din lege: 1. nota de control; 2. proces verbal constatare. C. Acte comune, oricrui tip de control:

1. proces-verbal de constatare a abaterilor prevzute la art.127 i 128 din Legea nr. 94/1992republicat; 2. proces-verbal de constatare a contraveniilor. Controlul financiar se realizeaz printr-o diversitate de forme n funcie de sfera, termenul, volumul lucrrilor, felul activitilor i al organelor care l efectueaz, momentul nfptuirii lui etc. Astfel, controlul financiar se poate clasifica , n funcie de diversele criterii, n diferite forme de control. Spre exemplu: - dup sfera de aciune, controlul financiar poate fi intern sau extern; - dup termenul n care se efecuteaz, controlul este permanent sau periodic; - dup volumul lucrrilor controlate- exist control de cas, de magazine, de documente, de operaiuni financiare; - dup organele care l exercit- controlul poate fi ierarhic, de gestiune sau de execuie; - n fine, dup momentul n care se efectueaz, se disting urmtoarele forme de control financiar: control financiar preventiv, control financiar operativ(curent sau concomitent) i control financiar ulterior(posterior sau postoperativ), n funcie de organul care l efecuteaz acest control poate fi- la rndul su- un control intern i altul extern, n funcie de ntinderea lui acest control este un control general i unul specializat.Aceasta reprezentnd cea mai important clasificare a controlului financiar, n continuare voi prezenta n detaliu controlul financiar ulterior. V. Controlul financiar ulterior Curtea de Conturi are atribuia de control financiar ulterior extern.Este controlul cel mai eficient, ntruct el se realizeaz temeinic, cu amnunime, fr a fi stnjenite activitile curente ale unitilor controlate, asupra actelor i aciunilor deja ncheiate. Caracterele acestei forme de control sunt: - este un control ulterior, deoarece se exercit asupra actelor i operaiunilor economicofinanciare dup ce acestea au fost executate; - este un control financiar, n sensul c atribuiile de control vizeaz creditele bugetare sub aspectul legalitii formei, repartizrii, ntrebuinrii i stingerii acestora; - este un control extern deoarce sfera activitii sale se bazeaz pe documentele existente la ali ageni economici; - este un control total deoarece sunt urmrite toate aspectele pe care legea le impune; - este un control periodic deoarece se face la o dat stabilit prin Programul anual al Curii de Conturi; - este un control de execuie prin el urmrindu-se modul de aducere la ndeplinire a dispoziiilor legale; n cadrul Curii de Conturi funcioneaz Secia de control financiar ulterior, care este nsrcinat cu exercitarea atribuiei de control avnd drept obiective: - verificarea exactitii i realitii bilanurilor contabile i a conturilor de profit i pierderi; - verificarea ndeplinirii obligaiilor financiare ctre bugetul de stat sau ctre alte fonduri stabilite prin lege; - verificarea utilizrii fondurilor alocate de la buget sau din alte fonduri speciale, conform destinaiei stabilite; - verificarea calitii gestiunii economico-financiare dac prin aceasta se afecteaz drepturile statului, ale unitilor administrative-teritoriale ; - verificarea economicitii , eficacitii i eficienei achiziiilor publice; - verificarea modului n care autoritile cu atribuii n domeniul privatizrii respect metodele i procedurile legale de privatizare, precum i respectarea clauzelor contractuale stabilite n contractele de privatizare; 6

- verificarea respectrii dispoziiilor legale privind modul de administrare i ntrebuinare a resurselor financiare rezultate din aciunile de privatizare; - verificarea operaiunilor indicate prin hotrri ale Camerei Deputailor sau ale Senatului; - verificarea operaiunilor indicate prin hotrri ale plenului Curii de Conturi asupra persoanelor juridice a cror activitate este supus controlului n mod facultativ, conform art.19 coroborat cu art.32; n sfera controlului financiar ulterior, sunt cuprinse atribuiile de verificare a: - contului general anual de execuie a bugetului de stat (lit.a); - contului anual de execuie a bugetului asigurrilor sociale de stat (lit.b); - contului anual de execuie a bugetelor locale (lit. c); - contului anual de execuie a bugetelor fondurilor speciale (lit. d); - contului fondurilor de tezaur (lit.e); - contului anual al datoriei publice a statului i situaiei garaniilor guvernamentale pentru credite interne i externe private de ctre alte persoane juridice (lit.f). Controlul conturilor anuale de execuie i descrcare de gestiune este de competena exclusiv a Curii de Conturi.Curtea este competent s exercite controlul financiar asupra tuturor raporturilor juridice stabilite de lege n sarcina sa, cu condiia ca la ncheierea lor (a raporturilor juridice) cel putin una din pri s fie un subiect de drept dintre cele enumerate limitative n art. 18 i art. 19 din legea organic. n ndeplinirea atribuiilor de control financiar, prin grija legiuitorului, Curtea de Conturi dispune de prerogative speciale: - obligativitatea tuturor celor care sunt supui controlului de a transmite actele,documentele solicitate la termenele stabilite de Curte , precum i de a asigura accesul n sediile lor, dac se hotrte de ctre Curtea de Conturi efectuarea controlului sau cercetrii la faa locului. - accesul ngrdit la actele, documentele i informaiile necesare exercitrii funciilor de control, oricare ar fi persoanele juridice sau fizice deintoare. Sanciunea pentru nerespectarea acestei dispoziii este penalizarea cu 500.000 lei pe zi pentru fiecare zi de ntrziere; - Curtea de Conturi poate s solicite organelor de control financiar i ale Bncii Naionale a Romniei verificarea cu prioritate a unor obiective n cadrul atribuiilor legale ale acestora; - poate s utilizeze ,pentru exercitarea funiilor sale de control, rapoartele celorlalte organisme cu atribuii de control financiar. Ca urmare a controlului efectuat, Curtea de Conturi se poate confrunta cu urmtoarele situaii, avnd la ndemn nsrcinri speciale: - n cazul constatrii aplicrii unor msuri care contravin reglementrilor legale din domeniul contabil, financiar i fiscal, Curtea va decide suspendarea aplicrii lor; - dac constat utilizarea ilegal sau ineficient a fondurilor bugetare sau a celor speciale, Curtea poate decide blocarea acestora; - poate s constate i s dispun nlturarea neregurilor constatate n activitatea financiarcontabil controlat, corectarea bilanurilor contabile, a conturilor de profit i pierderi i a conturilor de execuie; - poate s cear celor n drept i conform dispoziiilor legale suspendarea din funcie , pn la pronunarea hotrrii definitive n cauz de ctre instanele Curii, a persoanelor rspunztoare de svrirea faptelor cauzatoare de prejudicii sau a abaterilor grave cu caracter financiar constatate de organele de control financiar ale Curii. VI. Proceduri de control Exercitarea controlului financiar ulterior al Curii de Conturi are la baz o procedur complex, iar finalitatea acestui proces const n descrcarea de gestiune a ordonatorilor de alocaii bugetare , la sfritul fiecrui exerciiu bugetar anual. 7

Procedura de control cuprinde doua faze: - faza preliminar pe parcursul creia se ntocmete raportul de constatri , se pun concluzii i se fac propuneri de ctre controlorul financiar pe baza documentaiei gsite la sediul instituiei controlate sau a celei trimise la sediul Curii de Conturi conform solicitrii. Controlorul desemnat poate cere completarea sau refacerea de ctre cei n drept a documentaiei suspuse controlului; - faza descrcrii de gestiune care este mult mai complex i care are drept punct final soluia definitiv a completului prin care titularul de cont, ordonatorul de credite , este degrevat de orice responsabilitate financiar n legtur cu operaiunile svrite de el, ntr-o anumit perioad de timp. Legea stabilete pentru Curtea de Conturi competena unic de a hotr, n urma verificrilor necesare , asupra descrcrii de gestiune, specificnd corice decizie a autoritii executive privind descrcarea de gestiune nu este dect provizorie n faza preliminar a controlului financiar ulterior este desemnat unul sau mai muli controlori financiari, n funcie de volumul de munc i de importana operaiunilor, nsrcinai cu controlul fiecrui cont anual de execuie.Controlorul financiar desemnat se deplaseaz la sediul instituiei ce urmeaz a fi controlat sau solicit acesteia trimiterea documentaiei la sediul Curii de Conturi. Msurile care pot fi propuse de controlorii financiari sunt urmtoarele: - descrcarea de gestiune dac inventarierea patrimoniului public i privat al statului i al unitilor administrative-teritoriale s-a fcut n condiiile legii i n termen;dac nu s- au constatat prejudicii sau abateri cu caracter financiar, nu s-au svrit fapte care constituie infraciuni;dac veniturile au fost ncasate la termenele prevzute,cheltuielile au fost efectuate potrivit destinaiei i cu respectarea condiiilor legale; - controlorul financiar poate propune sesizarea organelor de urmrire penal competente atunci cnd constat c faptele svrite ntrunesc elementele constitutive ale unei infraciuni; - la dispoziia controlorului financiar stau propuneri de: suspendare a aplicrii msurilor ilegale din domeniul financiar-contabil i fiscal, blocare a fondurilor bugetare sau speciale care sunt utilizate necorespunztor sau ilegal, nlturarea neregulilor financiar-contabile,corectarea bilanurilor contabile i a conturilor de execuie ,suspendarea din funcie a persoanelor gsite vinovate. Faza a doua din cadrul procedurii de control ulterior debuteaz cu valorificarea constatrilor fcute de controlorul financiar desemnat , dup cum urmeaz: - la nivelul Seciei de control financiar ulterior, de ctre un complet format din trei consilieri de conturi, pentru ordonatorii principali de credite ale caror bugete se aprob prin lege; - la nivelul direciei de control financiar ulterior de un complex format din directorul direciei, directorul adjunct, eful de serviciu i un controlor financiar , altul dect cel care a efecutat controlul pentru ordonatorul de credite; -la nivelul direciei de control financiar ulterior a Camerei de conturi a municipiului Bucureti de un complet format de directorul direciei, directorul adjunct i un ef de serviciu. Examinarea rapoartelor se face n edin, la care poate participa i procurorul financiar. Dac se constat c raportul este neconcludent, completul poate decide motivat restituirea spre completare sau refacerea lui de ctre controlorul financiar n cauz. n urma verificrii raportului ,completul poate decide luarea uneia dintre msurile propuse de controlorul financiar sau luarea msurii pe care o consider necesar n cauz.n cazul n care, n urma examinrii raportului, a actelor i a documentelor, constat ntr-o cauz svrirea unor fapte ce ntrunesc elementele constitutive ale unei infraciuni,completul suspend examinarea cazului i dispune sesizarea organelor de urmrire penal. O alt situaie n cadrul procedurii controlului financiar ulterior exercitat de Curtea de Conturi este procedura de control ulterior al actelor care se desfoar pe parcursul exerciiului bugetar n baza programului anual de control al Curii. Astfel, Curtea controleaz pe parcursul 8

exerciiului bugetar i la sfritul acestuia o serie de conturi menionate de art.23 din legea organic. Conturile pentru care nu exist obligaia controlului n fiecare exerciiu bugetar se includ n Programul de control al anului urmtor. n controlul efectuat pe parcursul exerciiului bugetar ,n baza art.36 alin.(2),controlorii financiari sau consilierii de conturi ai seciei de control ulterior pot descoperi existena unor prejudicii sau abateri cu caratcer financiar, motiv pentru care ncheie procese-verbale n condiiile legii. Aceste procese-verbale cuprind: data, numele i prenumele controlorului financiar, cu indicarea numrului legitimaiei; perioada n care s-a efectuat controlul, obiectul controlului i perioada supus controlului; persoana juridic controlat; persoanele care au asigurat conducerea unitii n perioada controlat; constatrile facute. Aceste constatri sunt expuse clar i precis i se bazeaz numai pe date i documente. Procesele-verbale mai cuprind: cazurile de nerespectare a legilor i a altor acte normative, abaterile de la disciplina financiar i bugetar, deficiene n administrarea valorilor materiale i bneti, precum i orice alte nereguli. n redactarea proceselorverbale trebuie s se in seama de o serie de elemente: fiecare abatere trebuie expus n mod corect i complet, cu respectarea exactitii datelor i faptelor consemnate; trebuie precizate actele normative nclcate i determinat prejudiciul produs; despgubirile civile i consecinele financiare i fiscale ale gestionrii necorespunztoare; cauzele subiective; persoanele vinovate i funciile lor; msurile dispuse n timpul controlului de unitate controlat. Orice obieciune asupra constatrilor formulat de conductorul organului controlat sau a persoanelor rspunztoare se soluioneaz i se clarific nainte de semnarea procesului-verbal. Aprecierile Curii de Conturi spun c n 1997 evaziunea fiscal avea un volum de aproximativ 24 000 mld. lei (10% din PIB, 30% din bugetul general consolidat al statului) , iar n 1998 era de aproximativ 40000 mld. lei (care reprezint 10% din PIB i aproximativ 32% din bugetul general consolidat al statului). Concluzia ar fi c este n floare evaziunea fiscal. A devenit pur i simplu un fenomen de mas. S-a observat c n 1999-2000 ca form de evaziune fiscal s-a preferat eludarea impozitului pe profit (33,03% si 45,82%) dar s-au eludat i alte impozite, taxe i contribuii, s-au desfurat activiti fr autorizaie legal, s-a refuzat achitarea obligaiilor fiscale corect determinate. O alt cauz a evaziunii este necunoaterea legislaiei fiscale dar sunt exploatate la maxim incoerenele i inconsecvenele legislaiei fiscale. n anul 2000 cel mai evazionat impozit a fost TVA-ul 5, 4% din PIB (de asemenea TVA-ul are cea mai mare pondere din veniturile bugetului de stat). n anul 2009, Romnia se plaseaz pe locul doi n topul statelor din cadrul Uniunii Europene cu cea mai mare evaziune fiscal, fiind ntrecut doar de Italia i urmat de Bulgaria, ar care, pentru al doilea an consecutiv, s-a clasat pe locul trei n acest clasament. Potrivit topului realizat de Associazione Contribuenti Italiani n colaborare cu Klaas Network of Business Ethics i citat de Novinite i Agerpres, Romnia se afl pe locul doi, cu o evaziune fiscal de 42,7 % din totalul veniturilor ce urmau a fi impozitate. n Romnia, n primele ase luni ale anului au fost nregistrate 4.600 de infraciuni de evaziune fiscal, iar prejudiciul adus bugetului general consolidat depete 850 de milioane de lei, a declarat fostul ministru de Interne, Dan Nica. "n primele ase luni din 2009, (au fost identificate n.r.) 4.600 de infraciuni de evaziune fiscal, cu 3.118 de persoane cercetate i un prejudiciu la bugetul consolidat de 855.693.000 lei", a mai adugat fostul ministru de Interne. Potrivit lui Ioan Cezar Corci, preedintele Uniunii Generale a Industriailor din Romnia, una din sursele neexploatate de venituri n Romania este evaziunea fiscal, i ar putea s fie o surs important de finanare a programului anti-criz. Acesta a mai precizat c cea mai mare evaziune fiscal se nregistreaz n zona buturilor alcoolice. "Aici evaziunea este de 40 %, ceea ce reprezint peste un procent din PIB".

Necesitatea imperioas a existenei fondurilor bneti ale statului i celorlalte entitii publice a determinat instituirea n toate statele a unui control exercitat n mod special n scopul constituirii i ntrebuinrii conforme a acestor fonduri bneti. n conformitate cu scopul su, controlul financiar este o activitate de verificare a respectrii i aplicrii ntocmai a normelor juridice referitoare la formarea i ntrebuinarea fondurilor bneti ale statului i celelalte entiti sau colectiviti publice. Datorit acestui specific activitatea de control financiar nu se confund cu activitatea financiar de formare i ntrebuinare a fondurilor bneti de interes public asupra creia se exercit i se efectueaz actele i operaiunile de control financiar.

Bibliografie
Adam Drgoi, Ioan Lazr, Drept financiar, ediia a II-a revzut i adugit, Ed. Risoprint, ClujNapoca, 2009. Dan Drosu aguna, Dan ova, Drept financiar public, ediia 2, Ed. C.H. Beck, Bucureti, 2007. Viorel Ro, Drept financiar, Ed. All Beck, Bucureti, 2005. Mircea tefan Minea, Cosmin Flavius Costa, Dreptul Finanelor Publice, vol. I, Drept Financiar, Ed. Sfera juridic, Cluj-Napoca, 2006. http://www.euranet.eu/rum/Arhiva/Stiri/Romanian/2009/August/Romania-pe-locul-doi-din-Europala-evaziune-fiscala

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I.Historical Institution Court of Auditors has its origins in medieval Curia Regis. This body reunited (in France) the responsible officials to advise the king in affairs of state, the law making, administration, legal, training and financial resources of the kingdom. After the French model, where the Court was created by an Act of 16.09.1807, in Romania, the Law of 24.01.1864 of the High Court of Auditors was established, characterized as: Independent of ancillary jurisdiction and the authority of Parliament with the task of preparing the work of legislative control." 1866 Constitution, art. 116, stated: "For all Romania is a single Court of Auditors, it became a constitutional institution. 1923 Constitution, in Article 115, contained an express provision on the Court of Auditors namely: "The preventive and management of all state revenue and expenditure will exercise by the Court, under which each year the Assembly of Deputies general report summarizing past budget management accounts, also indicating the irregularities committed by ministers under budget. 1923 Constitution, Law on organization of the High Court of Accounts from 28 March 1929 and the Law from July 1929, by which the High Court of Auditors has been reorganized, regulate in the burden of the Court, responsible for preventive control, management control and jurisdictional powers. Socialist regime, Decree no. 352 of 30.11.1948, repeal the law organizing the High Court of Auditors of 29/03/1929, and the provisions of its laws which were established powers on jurisdiction and control manager, and followed later under the 1952 and 1965 Constitutions with the disappeare of the institution. Also was felt, however, need a specialized body of financial control. By Law. 2 / 1973 Superior Court was established Financial Control, as a body of former Council of State with responsibilities for financial control and subsequent detention, and judicial powers. Superior Court Financial Control is repealed by the National Salvation Front Council Decree no. Which repealed Law No. 94/1990. 2 / 1973. Court of Account was re-established art. 139 of the Constitution of 1991, and based on constitutional text, to be held by Law no. 94/1992. Following review of the 2003 Constitution, Court rules can be found in art. Article 140. paragraph 1-6. Court of Auditors has no jurisdictional powers, which means that the structures were dismantled and the Court also implicitly activities. Disputes arising from work shall be settled by specialized courts. Surrender judicial powers of the Court of Accounts is explained by the new concept of administrative tribunals, which according to art. 21 para. 4 of the Constitution, as revised, are voluntary and unpaid, and the new optical relating to justice and courts, Art. 126 para. 5 sentence 2 allowing for the creation of specialized courts in certain matters. A new regulatory of Court of Account was made by GEO no. 43/2006 on the organization and functioning of the Court, which in the last article stated that the entry into force of this Law shall be repealed. 94/1992 with subsequent amendments. Under this emergency ordinance, the Court characterized as a state public authority engaged in public sector external audit as supreme audit institution. II.Operating Principles On top of the pyramid of financial control is the Court of Account.

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Operation of the Court of Account is governed by two principles: the principle of unity and the principle of autonomy. The principle of unity, the powers of the Court of Auditors in the counties and Bucharest are exercised by the Boards of county accounts, each consisting of a later audit the county. Court of Account control these directions and colleagues considered extending the territory of the supreme body. Enshrined in the very organic law, the principle of autonomy, the second principle underlying the functioning of the Court of Auditors is contained in Article 1.paragaph(2) of Law no. 94/1992, that the Court operates independently, in accordance with the provisions of the Constitution and laws of the country. Article 2 paragraph(1) provides content independence of the Court, namely the autonomy of decision in carrying out its functions. In this way, the Court is subject only to law and independently decide its control program, regardless of any other public authority. The law provides two ways of limiting the autonomy of the Court of Auditors in establishing its control program: -According to Article 2 paragraph (3) Chamber of Deputies or the Senate decisions which require the Court of Auditors to check controls whitin its ability is mandatory; -Under Article 2, paragraph (2) Parliament may stop checks initiated by the Court of Account automatically in case of exceeding powers established by law; In the same principle of autonomy, the Court of Account has the following features: -prepares its own budget, which is provided separately in state budget; -May participate in the work of international organizations specialized and become member of those international organizations; - Members are independent and irremovable; -Members are appointed by Parliament, financial and the judges by the President of Romania; - Initiate action, motion control; - Court staff, salaries are determined by special law eg nr.50/1995 Law; - Has self-control in recruitment; -Unrestricted access to information and documents necessary to carry out its duties. III. The current regulation of the Court of Auditors in Romania Court of Accounts shall exercise its control over the formation, administration and use of financial resources of state and public sector and on public and private patrimony of the state and administrative-territorial units. It runs along Romanian Parliament, is not subject to Government, and exist as an independent institution. Court is currently organized and operating under its organizational structure as follows: Financial Control Department then county Boards of Auditors and the Municipality of Bucharest. In addition to the Court of Accounts work the Audit for the funds granted to Romania by the European Union ISPA and SAPARD programs and funds to be granted now, post-accession. Court has a general secretariat and members are called audit advisers, making plenary Court. Driving Court shall exercise its plenary session, , the steering committee, the President and Vice President of the Court, who are accounts advisers.Steering Committee is composed of President of the Court, Vice President and Vice Economy which joins three elected councilors of the accounts by the full Court. Subsequent audit department is headed by an adviser account who is chairman of the department. Subsequent audit department is organized by seven sectoral divisions, each headed by an advisor account.

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Tasks section later audit covers the financial control and the subsequent external audit which are detailed in Law nr.94/1992 republished on the organization and functioning of the Court. Subsequent audit directorates within the Boards of County Auditors exist in each county and the city of Bucharest, being led by a Director and by a deputy director and staff actions are called the financial controller. They can be organized in relation to the workload in offices specialized services. Authority audit work at the Court of Accounts, has its own responsibilities and work procedures. Is operationally independent from the Court of Auditors and unincorporated work being established for the financial control of EU funds given by ISPA and SAPARD programs of the post-accession period. General Secretariat of the Court of Auditors is the structure that provides logistics activity and is headed by a Secretary General appointed and removed from office by the Steering Committee of the Court. IV. Control tasks of the Court of Auditors Power control is the Court stated the Romanian Constitution and Law nr.94/1992, republished and amended by Law nr.77/2002, , that the Court is the supreme audit institution after external. Features of financial control exercised by the Court are: - is an external control, it is exercising outside entities controlled budget; - is regular monitoring, is performed at intervals determined annually through the control of the Court of Auditors; - is a total control of aiming at carrying out all aspects required by law; - is a subsequently control that verifies the legality, appropriateness and effectiveness of financial work; - is an execution control, seeking how they have been implemented in law. Court under control, covering the legal relations between subjects of law, is to follow the law and quality management of material resources and money by the principles of economy, efficiency and effectiveness. Control aimed directly: - Training and resources of the state budget, state social insurance, administrativeterritorial units and movement of funds between budgets; - Creation, use and manage special funds and treasury funds; - Training and public debt management and government securities; - Use of budget allocations for investments, subsidies and transfers and other forms of financial support from the state or administrative-territorial units; - the creation, management and use of public funds by the autonomous administrative authorities and public institutions established by law; - use of funds from financial aid to Romania by the European Union; - the management of public property by those who have in Management; - creation, use and management of financial resources for environmental protection and improve living conditions and employment; - use of funds from the EU through SAPARD program or through financial assistance and other international funding sources; The Control will be mandatory in the following units: 1. State and territorial administrative units, as legal persons under public law and public services; 2. National Bank of Romania; 3. Autonomous, companies in that the state, territorial administrative units, or autonomous public institutions have, alone or together, all or more than half of the capital. 13

4. Autonomous bodies and other social insurance In a voluntary basis the Court of Account may exercise , financial control and other legal entities as follows: -those units that have government guarantees, subsidies or other public funds; -those who manage, through concession or lease, or public or private places of state or administrative-territorial units; -to those who do not fulfill their financial obligations to the state, administrative-territorial units or public insitution, verification will be made togheter with representatives of relevant institutions in the area controlled; - in financial companies, associations and foundations using public funds, aimed only checks the legality of using these funds; For control decision-making power belongs only to Parliament and plenary Court of Accounts of Romania. Control budget outturn Chamber of Deputies, Senate, Presidential Administration, Government, High Court of Cassation and Justice, Constitutional Court, the Legislative Council and the Ombudsman, is exercised exclusively by the Court of Account. Court budget control is exercised by a committee established for this purpose by the two Houses of Parliament. Court submitted to Parliament for approval the proposed budget execution in the first session of each year with the opinion of the commission established by the two chambers. Depending on the period under verification, such legal entity controlled and findings, financial controllers can establish specific control measures carried out by the Court, acts under the following categories: A. If verification of completion of annual accounts to be prepared granting the discharge: - Inspection report; - Minutes of finding; B. If controls over budget implementation to the authorizing officer and the tests conducted on other legal entities referred to in Art. 18 and 19 of Law: 1. control record; 2. report finding; C. Common instruments, all types of control: 1. Minutes finding violations under art.127 and 128 of Law no. 94/1992-republished; 2. Minutes finding violations. Financial control is achieved through a variety of forms depending on the scope, time, volume of work, how bodies work and made it, his time of fulfillment etc. Thus, financial control can be classified according to different criteria, different forms of control. For example: - as the scope, financial control can be internal or external; - after the period in which perform, control is continuously or periodically; - after the volume of control works are :controlled-house, stores, documents, financial transactions; - bodies after exercise-control may be hierarchical, managerial or executive; - finally, after the time at which they perform,are the following forms of financial control: preventive financial control, financial control operative (or co-current) and financial control after (back or postoperative), depending on the body that control perform it can be a turn-internal control and other external, depending on the extent of that control is a

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general and specialized one. control.. V. Financial control after

This represents the largest classification of financial

It shall have power after the external audit. It is most effective control, since it is carried out thoroughly, in detail, without being hindered normal activities of units controlled the acts and actions already completed. Characters of such forms of control are: - is an official post because it exercises over the acts and economic and financial operations after they were executed; - financial control is the supervisory powers concerns that budget appropriations under the aspect of legality form, allocation, and shut their usability; - is an external control because the scope of its work is based on existing documents from other operators; - is a total control as they pursued all issues that the law requires; - regular monitoring since it is a date set by the Court of Auditors annual program; - is a control of execution through it is watching how fulfilling the laws; ; Court operates under the financial control department subsequently charged with exercising control aimed at: - reality check on the accuracy and balance sheets and profit and loss accounts; - verification of financial obligations to the state budget or other funds established by law; - quality control if economic and financial management as it affects the rights of the state administrative-territorial units; - check economicity, effectiveness and efficiency of public procurement; - check the responsible authorities in respect of privatization methods and legal procedures and compliance with contract terms established in the privatization contracts; - check of compliance with legal provisions on the administration and use of financial resources from privatization activities; - check operation indicated by the decisions of the Chamber of Deputies or the Senate; - check operation indicated by the plenary Court ruling on legal persons whose activity is supervised on a voluntary basis, under Article 19 in conjunction with Art.32; Financial control within subsequent verification tasks are included: - annual general account budget execution state (letter.a); - annual execution account of the social security budget (b); - annual execution account of local budgets (lit. c); - annual execution account of special funds budgets (lit. d); - treasury Account Funds (e) of; - annual accounts of government debt and government guarantees for loans of the situation of internal and external to other private legal entities (letter f). Audits of annual accounts for performance and discharge within the exclusive competence of the Court. Court has jurisdiction to exercise financial control over all legal relations established by law in charge, provided that the "end of their (legal relationship) at least one party is a matter of law listed in Article restrictive. 18 and Art. 19 of the organic law. " In the performance audit, the legislature carefully, the Court has special powers: - mandatory for all those who are screened to pass, documents required by the deadlines set by the Court and to ensure access to their premises, if the Court decides inspection or research on the spot.

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restricted access to, documents and information necessary for exercising control functions whatever legal or natural persons holding. The penalty for breach of this provision is penalized with 500,000 lei per day for each day of delay; - it may require financial control bodies and NBR checking priority targets within their legal powers; - may use to exercise its supervisory International Teams, reports of other bodies responsible for financial control. Following the verification, the Court may face the following situations, with special assignments at hand: - in the event the application of measures contrary to legal regulations in accounting, finance and taxation, the Court will decide to suspend their implementation; - if found illegal or inefficient use of budgetary funds or special ones, the Court may decide to lock them; - may have to find and remove neregurilor found in accounts controlled activity, correcting the balance sheets, profit and loss accounts and balance performance; - may ask the law and under the laws suspended from office, pending a final decision by the courts that the Court, persons responsible for committing acts prejudicial or of serious financial nature found bodies of financial control Court. VI. Control procedures Subsequent financial supervision of the Court of Auditors draws on a complex procedure, and purpose of the discharge process consists of authorizing budgetary allocations at the end of each financial year annual. The control procedure comprises two phases: - during which the preliminary report made findings and conclusions shall be made by the auditor proposals based on documentation found at the premises of the institution controlled or sent to the Court as requested. Designated inspector may require the addition or restoration by those in charge of documentation under no control; - discharge phase is more complex and end point which is the final solution to the tribunal by which the account holder authorizing officer is discharged from any financial responsibility in connection with transactions made by him, in a given period time. Court Act establishes the unique power to decide, after the necessary verifications, the discharge, stating that "any decision on the discharge of executive authority is only temporary" The preliminary financial control is then designated one or more financial control, according to the workload and the importance of operations in charge of controlling each annual execution account. Appointed financial controller at the institution moves to be controlled or send documents requesting the premises of the Court. Measures that may be proposed by the financial controllers are: - discharge of public and private property if the inventory of state and administrativeterritorial units was made and within the law; if no harm or offense found a financial nature, have not committed acts that constitute crimes; if revenues were received at the deadline, the expenditure was incurred under destination and legal compliance; - financial Controller may propose referral of the prosecution if it finds that the facts relevant meeting committed the elements of an offense; - to the financial controller are proposals: suspending the application of the illegal measures of financial accounting and tax, blocking or special budgetary funds are used improperly or illegally removing irregularities accounts, balance sheets and accounts correct execution, suspension from office of persons found guilty.

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The second phase of the control procedure begins with the recovery after the findings of the auditor designated as follows: - financial control at the Department subsequently by a panel of three advisors accounts for the principal officer whose budgets are approved by law; - financial control the direction of a complex then the Director, Deputy Director, Head of Service and a financial controller, other than the efecutat control for authorizing officer; - financial control the direction of the Board of Auditors subsequently Bucharest of a panel of Director, Deputy Director and Head of Service. Examination of the reports is in session, the prosecutor can participate financially. If it finds that the report is inconclusive, the tribunal may decide to add motivated restitution or restoration of the auditor concerned. Following the verification report, the tribunal may decide on one of the measures proposed by the auditor or the measure that it deems necessary. If, after examining the report, the instruments and documents, the commission found a case of facts meet the elements of an offense, the tribunal has suspended consideration of the case and referral of the prosecution. Another situation in proceedings subsequent financial control exercised by the Court is monitoring procedure after the acts that take place during the annual budget under control of the Court. The Court control over budget and at the end of a series of accounts referred to in Article 23 of the Organic Law. Accounts for which there is no obligation to review each budget year shall include the control program next year. The controls carried out during the year under art.36 par. (2) financial auditors or audit advisers have control department can then discover the existence of damage or irregularity with financial caracter, thus concluding minutes under law. These minutes include: date, name and surname financial controller, showing ticket number; period has been carried out control and checked the period under review, a legal person controlled, those who provided leadership during controlled unit; findings. These findings are set out clearly and precisely and is based solely on data and documents. The minutes also includes: infringements of laws and other regulations, deviations from financial and budgetary discipline, deficiencies in the management of material and money, and any other irregularity. In drafting the minutes must be taken into account a number of elements: each deviation must be exposed correctly and completely in compliance with accurate data and facts reported; violated regulations and should be given the damage caused, civil damages and financial and tax consequences of poor management, the causes of subjective functions offenders and their control measures ordered during controlled unit. Any objections on the findings made by the head of the body controlled or persons responsible shall be resolved and clarified before signing the minutes. Court findings say that tax evasion in 1997 had a volume of about 24,000 billion lei (10% of GDP, 30% of the consolidated state budget), and in 1998 was about 40,000 billion lei (which is 10 % of GDP and about 32% of the consolidated state budget). The conclusion is that "tax evasion is rife. It has become simply a mass phenomenon. " It was noted that in 1999-2000 as the preferred form of tax evasion to circumvent the income tax (33.03% and 45.82%) but were circumvented and other taxes and contributions, activities were conducted without legal authorization , refused to pay the correct tax liability determined. Another reason is ignorance of evasion of tax law but are exploited inconsistencies and inconsistencies tax laws. In 2000 the evazionat VAT tax was 5, 4% of GDP (VAT also has the largest share of state revenues). In 2009, Romania ranks second among the EU states with the biggest tax evasion, being surpassed only by Italy, followed by Bulgaria, a country which, for the second consecutive year, ranked third in this ranking. According to rankings made by the 17

Associazione Italiani contributors in collaboration with Klaas Network of Business Ethics and quoted by Novinite and Agerpres, Romania is in second place, with tax evasion for 42.7% of total revenues that were to be taxed. In Romania, in the first six months of the year there were 4,600 criminal tax fraud and injury to the general consolidated budget exceeds 850 million lei, said former Interior Minister Dan Nica. In the first six months of 2009, (identified no) 4,600 crimes of tax evasion, with 3118 persons investigated and damage to the consolidated budget of 855.693 million lei, added former interior minister. According Corci Ioan Cesar, chairman of the General Union of Industrialists of Romania, "an untapped source of income in Romania is tax evasion, and could be an important source of funding for anti-crisis program." He also noted that most tax avoidance is recorded in the alcoholic beverages. 'Here is the 40% evasion, which is more than a percentage of GDP'. There is urgent need of cash funds of state and other public entity led to the establishment in all states to exercise control specifically for the establishment and utilization of these funds in accordance money. According to its financial control is an activity to verify compliance and enforcement of legal standards just the training and the use of state money funds and other entities or public bodies. Because of the specific audit activity not to be confused with financial activity of training and use public money funds over which is exercised and performed acts and operations audit.

Literature Adam Drgoi, Ioan Lazr, Financial Law, the revised second edition and added Ed Risoprint Cluj Napoca, 2009. Dan Drosu aguna, Dan ova, Public Financial Law, edition 2, Ed CH Beck, Bucharest, 2007. Viorel Red, Financial Law, Ed All Beck, Bucharest, 2005. Mircea tefan Minea, Flavius Cosmin Costa, Public Finance Law, Volume I, Financial Law, Ed legal sphere, Cluj-Napoca, 2006. http://www.euranet.eu/rum/Arhiva/Stiri/Romanian/2009/August/Romania-pe-locul-doi-dinEuropa-la-evaziune-fiscala

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