Ordin Nr. 1187-2008

ORDIN Nr.
1187 din 16 aprilie 2008

pentru modificarea i completarea Normelor metodologice privind organizarea i conducerea
contabilitii instituiilor publice, Planul de conturi pentru instituiile publice i instruciunile de
aplicare a acestuia, aprobate prin Ordinul ministrului finanelor publice nr. 1.917/2005*)
EMITENT:
MINISTERUL ECONOMIEI I FINANELOR
PUBLICAT N: MONITORUL OFICIAL NR. 410 bis din 2 iunie 2008
*) Ordinul nr. 1.187/2008 a fost publicat n Monitorul Oficial al Romniei, Partea I, nr. 410 din 2 iunie 2008 i
este reprodus i n acest numr bis.
n temeiul prevederilor art. 11 alin. (4) din Hotrrea Guvernului nr. 386/2007 privind organizarea i
funcionarea Ministerului Economiei i Finanelor, cu modificrile i completrile ulterioare,
n baza prevederilor art. 4 din Legea contabilitii nr. 82/1991, republicat, cu modificrile i completrile
ulterioare,
ministrul economiei i finanelor emite urmtorul ordin:

ART. I
Normele metodologice privind organizarea i conducerea contabilitii instituiilor publice,
Planul de conturi pentru instituiile publice i instruciunile de aplicare a acestuia, aprobate prin
Ordinul ministrului finanelor publice nr. 1.917/2005, publicat n Monitorul Oficial al Romniei,
Partea I, nr. 1.186 i 1.186 bis din 29 decembrie 2005, cu modificrile i completrile ulterioare,
se modific i se completeaz conform anexei care face parte integrant din prezentul ordin.
ART. II
Direcia general de metodologie contabil instituii publice va lua msuri pentru ducerea la
ndeplinire a prevederilor prezentului ordin.
ART. III
Prezentul ordin se public n Monitorul Oficial al Romniei, Partea I.
Ministrul economiei i finanelor,
Varujan Vosganian
Bucureti, 16 aprilie 2008.
Nr. 1.187.
ANEXA 1
I. Capitolul VI: PLANUL DE CONTURI GENERAL PENTRU INSTITUII PUBLICE se
modific i se completeaz astfel:
1. La clasa 4 CONTURI DE TERI, grupa 45 DECONTRI CU COMUNITATEA
EUROPEAN PRIVIND FONDURILE NERAMBURSABILE (PHARE, SAPARD, ISPA etc.),
denumirea se modific astfel: DECONTRI CU COMISIA EUROPEAN PRIVIND
FONDURILE NERAMBURSABILE (PHARE, SAPARD, ISPA, INSTRUMENTE
STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI DE LA BUGET I
ALTE FONDURI).
2. La contul 450 "Sume de primit i de restituit Comunitii Europene - PHARE, SAPARD,

ISPA" denumirea se modific astfel: "Sume de primit i de restituit Comisiei Europene PHARE, SAPARD, ISPA, INSTRUMENTE STRUCTURALE, FONDURI PENTRU
AGRICULTUR I ALTE FONDURI".
3. La contul 4501 "Sume de primit de la Comunitatea European - PHARE, SAPARD, ISPA"
denumirea se modific astfel: "Sume de primit de la Comisia European - PHARE, SAPARD,
ISPA".
4. La contul 4502 "Sume de restituit Comunitii Europene - PHARE, SAPARD, ISPA"
denumirea se modific astfel: "Sume de restituit Comisiei Europene - PHARE, SAPARD,
ISPA".
5. La contul 450 "Sume de primit i de restituit Comisiei Europene - PHARE, SAPARD,
ISPA, INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR I ALTE
FONDURI" dup contul sintetic de gradul II 4502 "Sume de restituit Comisiei Europene PHARE, SAPARD, ISPA" se introduc urmtoarele conturi sintetice de gradul II: contul 4503
"Sume de primit de la Comisia European - INSTRUMENTE STRUCTURALE, FONDURI
PENTRU AGRICULTUR I ALTE FONDURI", contul 4504 "Sume de restituit Comisiei
Europene - INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR I
ALTE FONDURI" i contul 4506 "Sume avansate de Comisia European - INSTRUMENTE
STRUCTURALE, FONDURI PENTRU AGRICULTUR I ALTE FONDURI".
6. La contul 451 "Sume de primit i de restituit Fondului Naional - PHARE, SAPARD, ISPA"
denumirea se modific astfel: "Sume de primit i de restituit Autoritilor de
Certificare/Ministerului Agriculturii - PHARE, SAPARD, ISPA, INSTRUMENTE
ALTE FONDURI".
7. La contul 4511 "Sume de primit de la Fondul Naional - PHARE, SAPARD, ISPA"
denumirea se modific astfel: "Sume de primit de la Autoritile de Certificare - PHARE,
SAPARD, ISPA".
8. La contul 4512 "Sume de restituit Fondului Naional - PHARE, SAPARD, ISPA"
denumirea se modific astfel: "Sume de restituit Autoritilor de Certificare - PHARE,
SAPARD, ISPA".
9. La contul 451 "Sume de primit i de restituit Autoritilor de Certificare/Ministerului
Agriculturii - PHARE, SAPARD, ISPA, INSTRUMENTE STRUCTURALE, FONDURI
PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" dup contul
sintetic de gradul II 4512 "Sume de restituit Autoritilor de Certificare - PHARE, SAPARD,
ISPA" se introduc urmtoarele conturi sintetice de gradul II: contul 4513 "Sume de primit de la
Ministerul Agriculturii - FONDURI PENTRU AGRICULTUR, FONDURI DE LA BUGET I
ALTE FONDURI", contul 4514 "Sume de restituit Autoritilor de Certificare/Ministerului
Agriculturii - INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR,
FONDURI DE LA BUGET I ALTE FONDURI", contul 4515 "Sume de primit de la Agenia
pentru Dezvoltare Rural i Pescuit - FONDURI PENTRU AGRICULTUR, FONDURI DE
LA BUGET I ALTE FONDURI" i contul 4516 "Sume avansate de Autoritile de
Certificare/Ministerul Agriculturii - INSTRUMENTE STRUCTURALE, FONDURI PENTRU
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI".
10. La contul 452 "Sume datorate Ageniilor de Implementare - PHARE, SAPARD, ISPA"
denumirea se modific astfel: "Sume datorate Ageniilor de Implementare/Ageniilor de Pli -
PHARE, SAPARD, ISPA, FONDURI PENTRU AGRICULTUR, FONDURI DE LA BUGET

I ALTE FONDURI".
11. La contul 452 "Sume datorate Ageniilor de Implementare/Ageniilor de Pli - PHARE,
SAPARD, ISPA, FONDURI PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE
FONDURI" se introduc urmtoarele conturi sintetice de gradul II: contul 4521 "Sume datorate
Ageniilor de Implementare - PHARE, SAPARD, ISPA" i contul 4522 "Sume datorate
Ageniilor de Pli - FONDURI PENTRU AGRICULTUR, FONDURI DE LA BUGET I
ALTE FONDURI".
12. La contul 454 "Sume de primit i de restituit beneficiarilor - PHARE" denumirea se
modific astfel: "Decontri cu beneficiarii debitori/creditori - PHARE, INSTRUMENTE
ALTE FONDURI".
13. La contul 454 "Decontri cu beneficiarii debitori/creditori - PHARE, INSTRUMENTE
ALTE FONDURI" dup contul sintetic de gradul II: 4542 "Sume de restituit beneficiarilor PHARE" se introduc urmtoarele conturi sintetice de gradul II: contul 4543 "Sume de recuperat
de la beneficiari - INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR,
FONDURI DE LA BUGET I ALTE FONDURI", contul 4544 "Sume datorate beneficiarilor INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI DE
LA BUGET I ALTE FONDURI" i contul 4545 "Avansuri acordate beneficiarilor din
prefinanare - INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR,
FONDURI DE LA BUGET I ALTE FONDURI".
14. La contul 455 "Sume de primit i de restituit bugetului (cofinanare, indisponibiliti
temporare de fonduri de la Comisia European - PHARE, SAPARD, ISPA" denumirea se
modific astfel: "Sume de primit i de restituit bugetului (prefinanare, cofinanare,
indisponibiliti temporare de fonduri de la Comisia European - PHARE, SAPARD, ISPA,
INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI DE
LA BUGET I ALTE FONDURI".
15. La contul 455, "Sume de primit i de restituit bugetului (prefinanare, cofinanare,
indisponibiliti temporare de fonduri de la Comisia European - PHARE, SAPARD, ISPA,
LA BUGET I ALTE FONDURI" dup contul sintetic de gradul II: 4552 "Sume de restituit
bugetului (cofinanare, indisponibiliti temporare de fonduri de la Comisia European PHARE, SAPARD, ISPA)" se introduc urmtoarele conturi sintetice de gradul II: contul 4553
"Sume de primit de la buget (prefinanare, cofinanare, indisponibiliti temporare de fonduri de
la Comisia European - INSTRUMENTE STRUCTURALE, FONDURI PENTRU
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" i contul 4554 "Sume de
restituit bugetului (prefinanare, cofinanare, indisponibiliti temporare de fonduri de la Comisia
European - INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR,
16. La contul 456 "Sume de primit de la bugetul de stat pentru cheltuieli neeligibile - PHARE,
SAPARD, ISPA" denumirea se modific astfel: "Sume de primit i de restituit bugetului pentru
cheltuieli neeligibile i cheltuieli conexe - PHARE, SAPARD, ISPA, INSTRUMENTE
ALTE FONDURI".
17. La contul 456 "Sume de primit i de restituit bugetului pentru cheltuieli neeligibile i
cheltuieli conexe - PHARE, SAPARD, ISPA, INSTRUMENTE STRUCTURALE, FONDURI
PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" se introduc
urmtoarele conturi sintetice de gradul II: contul 4561 "Sume de primit de la buget pentru
cheltuieli neeligibile - PHARE, SAPARD, ISPA", contul 4563 "Sume de primit de la buget
pentru cheltuieli neeligibile i cheltuieli conexe - INSTRUMENTE STRUCTURALE,
FONDURI PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" i
contul 4564 "Sume de restituit bugetului pentru cheltuieli neeligibile i cheltuieli conexe INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI DE
18. La contul 457 "Sume de recuperat de la Ageniile de Implementare - PHARE, SAPARD,
ISPA" denumirea se modific astfel: "Sume avansate i de recuperat de la Ageniile de
Implementare/Autoritile de Management/Ageniile de Pli - PHARE, SAPARD, ISPA,
19. La contul 457 "Sume avansate i de recuperat de la Ageniile de Implementare/Autoritile
de Management - PHARE, SAPARD, ISPA, INSTRUMENTE STRUCTURALE, FONDURI
urmtoarele conturi sintetice de gradul II: contul 4571 "Sume de recuperat de la Ageniile de
Implementare - PHARE, SAPARD, ISPA", contul 4572 "Sume avansate Autoritilor de
Management/Ageniilor de Pli - INSTRUMENTE STRUCTURALE, FONDURI PENTRU
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" i contul 4573 "Sume de
recuperat de la Autoritile de Management/Ageniile de Pli - INSTRUMENTE
ALTE FONDURI".
20. La contul 458 "Sume de primit de la Ageniile/Autoritile de Implementare (la
beneficiarii finali)" denumirea se modific astfel: "Sume de primit/de restituit
Ageniilor/Autoritilor de Implementare/Autoritilor de Certificare/Autoritilor de
Management/Ageniilor de Pli - PHARE, SAPARD, ISPA, INSTRUMENTE
ALTE FONDURI (la beneficiarii finali).
21. La contul 458 "Sume de primit/de restituit Ageniilor/Autoritilor de
Implementare/Autoritilor de Certificare/Autoritilor de Management/Ageniilor de Pli (la
beneficiarii finali) - PHARE, SAPARD, ISPA, INSTRUMENTE STRUCTURALE, FONDURI
urmtoarele conturi sintetice de gradul II: contul 4581 "Sume de primit de la
Ageniile/Autoritile de Implementare - PHARE, ISPA, SAPARD - (la beneficiarii finali)",
contul 4583 "Sume de primit de la Autoritile de Certificare/Autoritile de
Management/Ageniile de Pli - INSTRUMENTE STRUCTURALE, FONDURI PENTRU
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI - (la beneficiarii finali)",
contul 4584 "Sume de restituit Autoritilor de Certificare/Autoritilor de
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI - (la beneficiarii finali)".
22. La clasa 4 CONTURI DE TERI, grupa 47 CONTURI DE REGULARIZARE I
ASIMILATE, dup contul sintetic de gradul I 473 "Decontri din operaii n curs de clarificare"
se introduce un nou cont sintetic de gradul I: 474 "Sume n curs de certificare - INSTRUMENTE
ALTE FONDURI".
23. La clasa 5 CONTURI LA TREZORERIA STATULUI I BNCI COMERCIALE se
nlocuiete sintagma "bnci comerciale" cu sintagma "instituii de credit".
24. La clasa 5 CONTURI LA TREZORERIA STATULUI I INSTITUII DE CREDIT grupa
55 "DISPONIBIL DIN FONDURI CU DESTINAIE SPECIAL", denumirea contului sintetic
de gradul I: 558 "Disponibil din cofinanarea de la buget aferent programelor/proiectelor
finanate din fonduri externe nerambursabile" se modific astfel: "Disponibil din contribuia
naional aferent programelor/proiectelor finanate din fonduri externe nerambursabile".
25. Dup contul sintetic de gradul I: 558 "Disponibil din contribuia naional aferent
programelor/proiectelor finanate din fonduri externe nerambursabile" se introduc urmtoarele
conturi sintetice de gradul II: 5581 "Disponibil din contribuia naional reprezentnd
cofinanarea de la buget aferent programelor/proiectelor finanate din fonduri externe
nerambursabile" i contul 5582 "Disponibil din contribuia naional reprezentnd cheltuieli
neeligibile i cheltuieli conexe de la buget aferente programelor/proiectelor finanate din fonduri
externe nerambursabile".
26. Dup contul 5582 "Disponibil din contribuia naional reprezentnd cheltuieli neeligibile
i cheltuieli conexe de la buget aferente programelor/proiectelor finanate din fonduri externe
nerambursabile" se introduce un nou cont sintetic de gradul I: 559 "Disponibil de la buget
reprezentnd prefinanri i fonduri n cazul indisponibilitilor temporare aferente
programelor/proiectelor finanate din fonduri externe nerambursabile".
27. La contul 668 "Dobnzi de transferat Comunitii Europene sau de alocat programului PHARE, SAPARD, ISPA" denumirea se modific astfel: "Dobnzi de transferat Comisiei
Europene sau de alocat programului - PHARE, SAPARD, ISPA, INSTRUMENTE
ALTE FONDURI".
28. La contul 778 "Venituri din cofinanarea de la buget aferent programelor/proiectelor
finanate din fonduri externe nerambursabile" denumirea se modific astfel: "Venituri din
contribuia naional aferent programelor/proiectelor finanate din fonduri externe
nerambursabile".
II. Capitolul XV "Anexe" devine capitolul XVI, iar capitolul XV se modific i va avea
urmtorul cuprins:
"CAP. 15
CONTABILITATEA OPERAIUNILOR SPECIFICE FONDURILOR EXTERNE
NERAMBURSABILE - INSTRUMENTE STRUCTURALE, FONDURI PENTRU
AGRICULTUR I ALTE FONDURI
1. Instruciuni de utilizare a conturilor contabile
Contul 4503 "Sume de primit de la Comisia European - INSTRUMENTE STRUCTURALE,
FONDURI PENTRU AGRICULTUR I ALTE FONDURI"
Cu ajutorul acestui cont Autoritile de Certificare/Ministerul Agriculturii in evidena sumelor

de primit reprezentnd contribuia financiar nerambursabil a Comisiei Europene sub forma
instrumentelor structurale, a fondurilor pentru agricultur i a altor fonduri.
FONDURI PENTRU AGRICULTUR I ALTE FONDURI" este un cont de activ. n debitul
contului se nregistreaz sumele de primit de la Comisia European sub forma instrumentelor
structurale, a fondurilor pentru agricultur i a altor fonduri, iar n credit se nregistreaz sumele
justificate, certificate din Declaraiile de cheltuieli sau sumele primite de la Comisia European.
Soldul debitor al contului exprim sumele de primit de la Comisia European.
FONDURI PENTRU AGRICULTUR I ALTE FONDURI" se debiteaz prin creditul
contului:
474 "Sume n curs de certificare - INSTRUMENTE STRUCTURALE, FONDURI PENTRU
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI"
- cu sumele certificate cuprinse n Declaraia de cheltuieli solicitate Comisiei Europene.
etc.
FONDURI PENTRU AGRICULTUR I ALTE FONDURI" se crediteaz prin debitul
conturilor:
4506 "Sume avansate de Comisia European - INSTRUMENTE STRUCTURALE,
- cu prefinanarea justificat cu sumele certificate;
- cu plile intermediare avansate de Comisia European, justificate cu sumele certificate dup
recuperarea integral a prefinanrii.
etc.
Contul 4504 "Sume de restituit Comisiei Europene - INSTRUMENTE STRUCTURALE,
de restituit Comisiei Europene reprezentnd sume neutilizate, sume recuperate de la Autoritile
de Management/beneficiari/Ageniile de Pli din debite provenind din nereguli i sume de la
bugetul de stat pentru finanarea pierderilor ca urmare a coreciilor financiare i a debitelor
nerecuperate/prescrise.
FONDURI PENTRU AGRICULTUR I ALTE FONDURI" este un cont de pasiv. n creditul
contului se nregistreaz sumele de restituit Comisiei Europene, iar n debit sumele restituite
Comisiei Europene. Soldul creditor al contului exprim sumele de restituit Comisiei Europene.
conturilor:
- cu sumele neutilizate din prefinanare i pli intermediare datorate Comisiei Europene;
4543 "Sume de recuperat de la beneficiari - INSTRUMENTE STRUCTURALE, FONDURI
PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI"
- cu sumele de recuperat de la beneficiari, reprezentnd debite din fonduri externe

nerambursabile datorate Comisiei Europene, n baza notificrii acesteia.
4573 "Sume de recuperat de la Autoritile de Management/Ageniile de Pli INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI DE
LA BUGET I ALTE FONDURI"
- cu sumele de recuperat de la Autoritile de Management/Ageniile de Pli i datorate
Comisiei Europene, n baza notificrii acesteia.
etc.
conturilor:
- cu sumele corectate de Comisia European, deduse din sumele certificate (sume avansate din
prefinanare i din pli intermediare).
5152 "Disponibil n valut din fonduri externe nerambursabile"
- cu sumele restituite Comisiei reprezentnd debite, sume neutilizate din prefinanare i pli
intermediare avansate de Comisia European.
etc.
Contul 4506 "Sume avansate de Comisia European - INSTRUMENTE STRUCTURALE,
avansate de Comisia European sub form de prefinanare i pli intermediare. Contul 4506
"Sume avansate de Comisia European - INSTRUMENTE STRUCTURALE, FONDURI
PENTRU AGRICULTUR I ALTE FONDURI" este un cont de pasiv. n creditul contului se
nregistreaz sumele avansate de Comisia European, iar n debit sumele justificate. Soldul
creditor al contului exprim sumele avansate de Comisia European sub forma de prefinanare i
pli intermediare i nejustificate.
conturilor:
4504 "Sume de restituit Comisiei Europene - INSTRUMENTE STRUCTURALE, FONDURI
PENTRU AGRICULTUR I ALTE FONDURI"
- cu sumele corectate de Comisia European, deduse din sumele certificate (sume avansate din
prefinanare i din pli intermediare).
5152 "Disponibil n valut din fonduri externe nerambursabile"
- cu sumele ncasate n contul de disponibil n euro, reprezentnd prefinanare i pli
intermediare primite de la Comisia European.
etc.
conturilor:
4503 "Sume de primit de la Comisia European - INSTRUMENTE STRUCTURALE,
- cu prefinanarea justificat cu sumele certificate;

- cu plile intermediare avansate de Comisia European, justificate cu sumele certificate dup
recuperarea integral a prefinanrii;
- cu sumele neutilizate din prefinanare i pli intermediare datorate Comisiei Europene.
etc.
Contul "4513 "Sume de primit de la Ministerul Agriculturii - FONDURI PENTRU
Cu ajutorul acestui cont Ageniile de pli in evidena sumelor din fonduri externe
nerambursabile destinate agriculturii, a fondurilor de la buget i a altor fonduri ce urmeaz a fi
ncasate de la Ministerul Agriculturii.
Contul 4513 "Sume de primit de la Ministerul Agriculturii - FONDURI PENTRU
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" este un cont de activ. n
debitul contului se nregistreaz sumele de primit de la Ministerul Agriculturii, iar n credit
sumele primite. Soldul debitor exprim sumele de primit de la Ministerul Agriculturii.
Contul 4513 "Sume de primit de la Ministerul Agriculturii - FONDURI PENTRU
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" se debiteaz prin creditul
conturilor:
473 "Decontri din operaii n curs de clarificare"
- cu sumele solicitate de la Ministerul Agriculturii pentru care nu se cunosc beneficiarii.
etc.
Contul 4513 "Sume de primit de la Ministerul Agriculturii - INSTRUMENTE
ALTE FONDURI" se crediteaz prin debitul conturilor:
5151 "Disponibil n lei din fonduri externe nerambursabile"
- cu sumele transferate de Ministerul Agriculturii n conturile Ageniilor de Pli pentru
finanarea programelor/msurilor i schemelor de plat.
Contul 4514 "Sume de restituit Autoritilor de Certificare/Ministerului Agriculturii INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI DE
Cu ajutorul acestui cont Autoritile de Management/Ageniile de Pli in evidena sumelor
din instrumente structurale, fonduri pentru agricultur, fonduri de la buget i alte fonduri care
trebuie restituite Autoritilor de Certificare/Ministerului Agriculturii.
LA BUGET I ALTE FONDURI" este un cont de pasiv. n creditul contului se nregistreaz
sumele de restituit Autoritilor de Certificare/Ministerului Agriculturii, iar n debit se
nregistreaz sumele restituite. Soldul creditor al contului exprim sumele de restituit
Autoritilor de Certificare/Ministerului Agriculturii.
LA BUGET I ALTE FONDURI" se crediteaz prin debitul conturilor:
4515 "Sume de primit de la Agenia de Pli pentru Dezvoltare Rural i Pescuit - FONDURI
- cu sumele de primit de Agenia de Pli i Intervenie pentru Agricultur de la Agenia de
Pli pentru Dezvoltare Rural i Pescuit, aferente Fondului European Agricol pentru Dezvoltare
Rural i datorate Ministerului Agriculturii;
4516 "Sume avansate de Autoritile de Certificare/Ministerul Agriculturii - INSTRUMENTE
ALTE FONDURI"
- cu sumele neutilizate din prefinanare datorate Autoritilor de Certificare;
- cu sumele neutilizate din pli intermediare i datorate Autoritilor de Certificare;
- cu sumele de recuperat de la beneficiari ca urmare a plilor efectuate eronat;
- cu sumele de recuperat de la beneficiari ca urmare a notificrilor Autoritilor de Certificare.
etc.
LA BUGET I ALTE FONDURI" se debiteaz prin creditul conturilor:
- cu sumele neutilizate din prefinanare i pli intermediare transferate de Autoritile de
Management n conturile de disponibil din fonduri externe nerambursabile pentru finanarea
programelor operaionale ale Autoritilor de Certificare;
- cu sumele provenite din debitele recuperate, transferate Autoritilor de Certificare;
- cu sumele de la buget transferate Autoritilor de Certificare reprezentnd debite datorate
Comisiei Europene;
5582 "Disponibil din contribuia naional reprezentnd cheltuieli neeligibile i cheltuieli
conexe de la buget aferente programelor/proiectelor finanate din fonduri externe
nerambursabile"
- cu sumele reprezentnd debite transferate de Autoritile de Management n conturile de
disponibil ale Autoritilor de Certificare.
etc.
Contul 4515 "Sume de primit de la Agenia de Pli pentru Dezvoltare Rural i Pescuit FONDURI PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI"
Cu ajutorul acestui cont Agenia de Pli i Intervenie pentru Agricultur ine evidena
sumelor de primit de la Agenia de Pli pentru Dezvoltare Rural i Pescuit, reprezentnd pli
efectuate ctre beneficiari, aferente Fondului European Agricol pentru Dezvoltare Rural.
Contul 4515 "Sume de primit de la Agenia de Pli pentru Dezvoltare Rural i Pescuit FONDURI PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" este
un cont de activ. n debitul contului se nregistreaz sumele de primit de la Agenia de Pli
pentru Dezvoltare Rural i Pescuit, iar n credit sumele ncasate. Soldul debitor exprim sumele
de primit de la Agenia de Pli pentru Dezvoltare Rural i Pescuit.
Contul 4515 "Sume de primit de la Agenia de Pli pentru Dezvoltare Rural i Pescuit FONDURI PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" se
debiteaz prin creditul conturilor:
4514 "Sume de restituit Autoritilor de Certificare/Ministerului Agriculturii INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI DE
- cu sumele de primit de Agenia de Pli i Intervenie pentru Agricultur de la Agenia de
Pli pentru Dezvoltare Rural i Pescuit, aferente Fondului European Agricol de Dezvoltare
Rural i datorate Ministerului Agriculturii.
etc.
Contul 4515 "Sume de primit de la Agenia de Pli pentru Dezvoltare Rural i Pescuit FONDURI PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" se
crediteaz prin debitul conturilor:
5151 "Disponibil n lei din fonduri externe nerambursabile":
- cu sumele transferate de Agenia de Pli pentru Dezvoltare Rural n contul de disponibil al
Ageniei de Pli i Intervenie pentru Agricultur, reprezentnd finanare extern nerambursabil
din Fondul European Agricol de Dezvoltare Rural;
5581 "Disponibil din contribuia naional reprezentnd cofinanarea de la buget aferent
programelor/proiectelor finanate din fonduri externe nerambursabile":
- cu sumele reprezentnd cofinanare, transferate de Agenia de Pli pentru Dezvoltare Rural
i Pescuit n contul de disponibil al Ageniei de Pli i Intervenie pentru Agricultur;
559 "Disponibil de la buget reprezentnd prefinanri i fonduri n cazul indisponibilitilor
temporare aferente programelor/proiectelor finanate din fonduri externe nerambursabile":
- cu sumele transferate de Agenia de Pli pentru Dezvoltare Rural i Pescuit, reprezentnd
prefinanare aferent Fondului European Agricol de Dezvoltare Rural n contul de disponibil al
Ageniei de Pli i Intervenie pentru Agricultur.
etc.
Contul 4516 "Sume avansate de Autoritile de Certificare/Ministerul Agriculturii INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI DE
Cu ajutorul acestui cont Autoritile de Management/Ageniile de Pli in evidena
avansurilor din prefinanare i pli intermediare primite de la Autoritile de
Certificare/Ministerul Agriculturii.
avansurile din prefinanare i pli intermediare primite de la Autoritile de
Certificare/Ministerul Agriculturii, iar n debit justificarea sumelor avansate. Soldul creditor al
contului exprim avansurile primite i nejustificate.
- cu sumele ncasate de la Autoritile de Certificare reprezentnd prefinanare din fonduri
externe nerambursabile i de la buget.
- cu sumele ncasate de la Autoritile de certificare, reprezentnd pli intermediare din
fonduri externe nerambursabile.
etc.
LA BUGET I ALTE FONDURI" se debiteaz prin creditul urmtoarelor conturi:
- cu sumele neutilizate din prefinanare datorate Autoritilor de Certificare;
- cu sumele neutilizate din pli intermediare i datorate Autoritilor de Certificare.
- cu sumele din prefinanare i pli intermediare nscrise n declaraiile de cheltuieli ale
Autoritilor de Management transmise Autoritilor de Certificare.
etc.
Contul 4522 "Sume datorate Ageniilor de Pli - FONDURI PENTRU AGRICULTUR,
FONDURI DE LA BUGET I ALTE FONDURI"
Cu ajutorul acestui cont Ministerul Agriculturii ine evidena sumelor din fonduri pentru
agricultur, fonduri de la buget i alte fonduri, datorate Ageniilor de Pli pentru derularea
proiectelor/programelor/msurilor de pia.
FONDURI DE LA BUGET I ALTE FONDURI" este un cont de pasiv. n creditul contului se
nregistreaz sumele datorate Ageniilor de Pli, iar n debit se nregistreaz sumele pltite.
Soldul creditor exprim sumele datorate Ageniilor de Pli.
FONDURI DE LA BUGET I ALTE FONDURI" se crediteaz prin debitul conturilor:
- cu sumele cuprinse n Solicitarea de fonduri ntocmit de Ageniile de Pli, reprezentnd
fonduri nerambursabile pentru agricultur i cofinanare de la buget;
4563 "Sume de primit de la buget pentru cheltuieli neeligibile i cheltuieli conexe INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI DE
cheltuieli neeligibile (TVA)
etc.
FONDURI DE LA BUGET I ALTE FONDURI" se debiteaz prin creditul conturilor:
- cu sumele provenind din fonduri externe nerambursabile transferate de Ministerul
Agriculturii n conturile de disponibil ale Ageniilor de Pli;
programelor/proiectelor finanate din fonduri externe nerambursabile"
- cu sumele transferate de Ministerul Agriculturii n conturile de disponibil, pentru
cofinanarea proiectelor/programelor/msurilor de pia;
5582 "Disponibil din contribuia naional reprezentnd cheltuieli neeligibile de la buget

aferente programelor/proiectelor finanate din fonduri externe nerambursabile"
- cu sumele transferate de Ministerul Agriculturii n conturile de disponibil ale Ageniilor de
Pli, reprezentnd cheltuieli neeligibile aferente programelor/proiectelor/msurilor de pia;
temporare aferente programelor/proiectelor finanate din fonduri externe nerambursabile"
Pli reprezentnd prefinanare i fonduri de indisponibiliti temporare de la bugetul de stat,
pentru finanarea proiectelor/programelor/msurilor de pia.
etc.
Contul 4543 "Sume de recuperat de la beneficiari - INSTRUMENTE STRUCTURALE,
FONDURI PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI"
Cu ajutorul acestui cont Autoritile de Certificare, Autoritile de Management i Ageniile de
Pli in evidena sumelor de recuperat de la beneficiari.
FONDURI PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" este
un cont de activ. n debitul contului se nregistreaz sumele de recuperat de la beneficiari, iar n
credit se nregistreaz sumele recuperate.
Soldul debitor al contului exprim sumele de recuperat de la beneficiari.
FONDURI PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" se
- cu sumele de recuperat de la beneficiari, reprezentnd debite din fonduri externe
nerambursabile datorate Comisiei Europene, n baza notificrii acesteia;
- cu sumele de recuperat de la beneficiari ca urmare a plilor efectuate eronat.
- cu sumele de recuperat de la beneficiari ca urmare a notificrilor Autoritilor de Certificare;
4545 "Avansuri acordate beneficiarilor din prefinanare - INSTRUMENTE STRUCTURALE,
- cu sumele reprezentnd debite de recuperat de la beneficiari, provenite din prefinanarea din
fonduri externe nerambursabile sau din fonduri de la buget, nejustificate n termen de ase luni
de la acordarea acestora;
4554 "Sume de restituit bugetului (prefinanare, cofinanare, indisponibiliti temporare de
fonduri de la Comisia European) - INSTRUMENTE STRUCTURALE, FONDURI PENTRU
- cu sumele de recuperat de la beneficiari, reprezentnd debite din cofinanare;
- cu sumele de recuperat de la beneficiari ca urmare a unor pli efectuate eronat din
cofinanare;
4564 "Sume de restituit bugetului pentru cheltuieli neeligibile i cheltuieli conexe INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI DE
- cu debitele de recuperat de la beneficiari, reprezentnd cheltuieli neeligibile i conexe;
- cu sumele de recuperat de la beneficiari ca urmare a unor pli efectuate eronat din cheltuieli
neeligibile i cheltuieli conexe.
etc.
FONDURI PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" se
4544 "Sume datorate beneficiarilor - INSTRUMENTE STRUCTURALE, FONDURI
- cu sumele de recuperat de la beneficiari, compensate cu sumele datorate acestora (din
fonduri externe nerambursabile i fonduri de la buget);
- cu sumele de recuperat de la beneficiari, corectate ca urmare a necertificrii integrale a
sumelor din Declaraiile de cheltuieli ntocmite de Autoritile de Management (n rou);
- cu sumele recuperate de la beneficiari, reprezentnd debite aprute n gestionarea
instrumentelor structurale, fondurilor pentru agricultur, fondurilor de la buget i a altor fonduri,
n cazul plilor directe i indirecte (sume neutilizate, cofinanare, cheltuieli neeligibile i
conexe);
- cu sumele recuperate de la beneficiari, reprezentnd pli efectuate eronat;
- cu sumele recuperate de la beneficiari, pltite n plus din cofinanare;
nerambursabile"
- cu sumele recuperate de la beneficiari, pltite n plus, reprezentnd cheltuieli neeligibile sau
cheltuieli conexe;
- cu sumele recuperate de la beneficiari ca urmare a unor pli efectuate eronat.
etc.
Contul 4544 "Sume datorate beneficiarilor - INSTRUMENTE STRUCTURALE, FONDURI
Cu ajutorul acestui cont Autoritile de Certificare/Autoritile de Management/Ageniile de
Pli in evidena sumelor datorate beneficiarilor.
PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" este un cont de
pasiv. n creditul contului se nregistreaz sumele datorate beneficiarilor, iar n debit se
nregistreaz sumele pltite. Soldul creditor al contului exprim sumele datorate beneficiarilor.

PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" se crediteaz
prin debitul conturilor:
- cu sumele solicitate de la bugetul statului i datorate beneficiarilor, reprezentnd cheltuieli
neeligibile sau conexe;
- cu sumele provenite din dobnzile aferente contului n euro de la Banca Naional a
Romniei, datorate beneficiarilor de ctre Autoritile de Certificare;
- cu sumele datorate beneficiarilor din fonduri externe nerambursabile de ctre Autoritile de
Management;
- cu sumele datorate beneficiarilor din fonduri de la buget, reprezentnd cofinanare, de ctre
Autoritile de Management;
- cu sumele datorate beneficiarilor din fonduri externe nerambursabile, de ctre Autoritile de
Certificare;
Autoritile de Certificare.
etc.
PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" se debiteaz
prin creditul conturilor:
- cu sumele de recuperat de la beneficiari, compensate cu sumele datorate acestora (din
fonduri externe nerambursabile i fonduri de la buget);
- cu sumele acordate beneficiarilor din prefinanarea de la Comisia European;
- cu sumele acordate beneficiarilor din prefinanarea de la buget;
- cu sumele transferate de Autoritile de Certificare/Autoritile de Management/Ageniile de
Pli n conturile beneficiarilor, dup reinerea prefinanrii acordat acestora.
- cu sumele transferate de Autoritile de Certificare n conturile beneficiarilor, din
disponibilul din cofinanarea de la buget, n cazul plilor directe;
- cu sumele transferate de Autoritile de Management n conturile beneficiarilor, din
disponibilul din cofinanarea de la buget, n cazul plilor indirecte;
nerambursabile"
- cu sumele transferate de Autoritile de Certificare n conturile beneficiarilor, reprezentnd

cheltuieli neeligibile, n cazul plilor directe;
- cu sumele transferate de Autoritile de Management n conturile beneficiarilor, reprezentnd
cheltuieli neeligibile i conexe, n cazul plilor indirecte;
cheltuieli conexe, n cazul plilor directe;
- cu sumele transferate beneficiarilor din fonduri de la buget, reprezentnd prefinanri i
indisponibiliti temporare de fonduri de la Comisia European.
etc.
Contul 4545 "Avansuri acordate beneficiarilor din prefinanare - INSTRUMENTE
ALTE FONDURI"
Cu ajutorul acestui cont Autoritile de Certificare/Autoritile de Management/Ageniile de
Pli in evidena avansurilor acordate beneficiarilor din prefinanare.
ALTE FONDURI" este un cont de activ. n debitul contului se nregistreaz avansurile acordate
beneficiarilor din prefinanare, iar n credit avansurile justificate. Soldul debitor al contului
exprim avansurile acordate beneficiarilor i nejustificate.
ALTE FONDURI" se debiteaz prin creditul urmtoarelor conturi:
- cu avansurile acordate beneficiarilor din prefinanarea din fonduri externe nerambursabile
sau din fonduri de la buget;
temporare aferente programelor/proiectelor finanate din fonduri externe nerambursabile";
- cu avansurile acordate beneficiarilor, reprezentnd prefinanarea din fonduri de la buget.
etc.
ALTE FONDURI" se crediteaz prin debitul conturilor:
- cu sumele reprezentnd debite de recuperat de la beneficiari, provenite din prefinanarea din
fonduri externe nerambursabile sau din fonduri de la buget, nejustificate n termen de 6 luni de la
acordarea acestora.
- cu sumele acordate beneficiarilor din prefinanarea de la Comisia European;
- cu sumele acordate beneficiarilor din prefinanarea de la buget.
etc.
Contul 4553 "Sume de primit de la buget (prefinanare, cofinanare, indisponibiliti temporare

de fonduri de la Comisia European) - INSTRUMENTE STRUCTURALE, FONDURI
Cu ajutorul acestui cont Autoritile de certificare/Autoritile de Management/Ministerul
Agriculturii in evidena sumelor de primit de la buget reprezentnd prefinanare, cofinanare,
indisponibiliti temporare de fonduri de la Comisia European.
activ. n debitul contului se nregistreaz sumele de primit de la buget, iar n credit se
nregistreaz sumele primite. Soldul debitor exprim sumele de primit de la buget.
4554 "Sume de restituit bugetului (prefinanare, cofinanare, temporare de fonduri de la
Comisia European) - INSTRUMENTE STRUCTURALE, FONDURI PENTRU
- cu sumele de primit de la buget de ctre Autoritile de Management, reprezentnd
cofinanare;
- cu sumele de primit de la buget, reprezentnd prefinanare;
- cu sumele de primit de la buget, reprezentnd indisponibiliti temporare de fonduri de la
Comisia European;
- cu sumele de primit de la buget anterior certificrii sumelor din Declaraia de cheltuieli a
Autoritilor de Management, reprezentnd cofinanare;
etc.
- cu sumele de restituit bugetului, compensate cu sumele de primit de la buget.
- cu sumele intrate n cont transferate de la buget pentru cofinanarea programelor
operaionale;
- cu sumele intrate n cont transferate de la buget reprezentnd prefinanare i indisponibiliti
temporare de fonduri.
etc.
Contul 4554 "Sume de restituit bugetului (prefinanare, cofinanare, indisponibiliti temporare

Cu ajutorul acestui cont Autoritile de Certificare/Autoritile de Management/Ministerul
Agriculturii in evidena sumelor de restituit bugetului, reprezentnd sume provenite din
prefinanare, cofinanare, indisponibiliti temporare de fonduri de la Comisia European rmase
neutilizate/recuperate.
pasiv. n creditul contului se nregistreaz sumele de restituit bugetului, iar n debit sumele
restituite. Soldul creditor al contului exprim sumele de restituit bugetului.
4543 "Sume de recuperat de la beneficiari -INSTRUMENTE STRUCTURALE, FONDURI
- cu sumele de recuperat de la beneficiari, reprezentnd debite din cofinanare;
- cu sumele de recuperat de la beneficiari ca urmare a unor pli efectuate eronat din
cofinanare;
4553 "Sume de primit de la buget (prefinanare, cofinanare, indisponibiliti temporare de
- cu sumele de primit de la buget de ctre Autoritile de Management, reprezentnd
cofinanare;
- cu sumele de primit de la buget, reprezentnd prefinanare;
- cu sumele de primit de la buget, reprezentnd indisponibiliti temporare de fonduri de la
Comisia European;
- cu sumele de primit de la buget anterior certificrii sumelor din declaraia de cheltuieli a
Autoritilor de Management, reprezentnd cofinanare;
etc.
- cu sumele de restituit bugetului, compensate cu sumele de primit de la buget.
- cu sumele cuprinse n Declaraiile de cheltuieli ale Autoritilor de Management transmise
Autoritilor de Certificare.
- cu sumele certificate din declaraia de cheltuieli.

- cu sumele recuperate/neutilizate din cofinanare, transferate la bugetul de stat de Autoritile
de Certificare sau de ctre Autoritile de Management la sfritul perioadei de programare sau la
solicitarea ordonatorului principal de credite;
- cu sumele recuperate/neutilizate din prefinanare i indisponibiliti temporare de fonduri,
transferate la bugetul de stat de Autoritile de Certificare la sfritul perioadei de programare
sau la solicitarea ordonatorului principal de credite.
etc.
Contul 456 "Sume de primit i de restituit bugetului pentru cheltuieli neeligibile i cheltuieli
conexe - PHARE, SAPARD, ISPA, INSTRUMENTE STRUCTURALE, FONDURI PENTRU
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" este cont bifuncional i se
dezvolt astfel:
4561 "Sume de primit de la buget pentru cheltuieli neeligibile - PHARE, SAPARD, ISPA";
LA BUGET I ALTE FONDURI";
Contul 4563 "Sume de primit de la buget pentru cheltuieli neeligibile i cheltuieli conexe INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI DE
Agriculturii in evidena sumelor de primit de la buget pentru cheltuieli neeligibile i conexe,
care sunt datorate beneficiarilor/ageniilor de pli.
LA BUGET I ALTE FONDURI" este un cont de activ. n debitul contului se nregistreaz
sumele de primit de la buget pentru cheltuieli neeligibile i cheltuieli conexe, iar n credit sumele
primite. Soldul debitor al contului exprim sumele de primit de la buget pentru cheltuieli
neeligibile i cheltuieli conexe.
4522 "Sume datorate Ageniilor de Pli - FONDURI PENTRU AGRICULTUR, FONDURI
DE LA BUGET I ALTE FONDURI"
- cu sumele cuprinse n Solicitarea de fonduri ntocmit de ageniile de pli, reprezentnd
cheltuieli neeligibile (TVA);

- cu sumele solicitate de la bugetul statului i datorate beneficiarilor, reprezentnd cheltuieli
neeligibile sau conexe.
- cu sumele de primit de la buget, reprezentnd debite datorate Comisiei Europene;
etc.
- cu sumele de restituit bugetului compensate cu sumele de primit de la buget;
nerambursabile"
- cu sumele ncasate de la buget, reprezentnd cheltuieli neeligibile i conexe.
etc.
Contul 4564 "Sume de restituit bugetului pentru cheltuieli neeligibile i cheltuieli conexe INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI DE
Agriculturii in evidena sumelor de restituit bugetului, reprezentnd sume provenite din
cheltuieli neeligibile i conexe rmase neutilizate/recuperate.
sumele de restituit bugetului, reprezentnd cheltuieli neeligibile i conexe rmase neutilizate, iar
n debit sumele restituite. Soldul creditor al contului exprim sumele de restituit bugetului.
- cu debitele de recuperat de la beneficiari, reprezentnd cheltuieli neeligibile i conexe;
- cu sumele de recuperat de la beneficiari ca urmare a unor pli efectuate eronat din cheltuieli
neeligibile i conexe;
- cu sumele de primit de la buget, reprezentnd debite datorate Comisiei Europene.
etc.
- cu sumele de restituit bugetului compensate cu sumele de primit de la buget;
nerambursabile"
- cu sumele recuperate sau neutilizate aferente fondurilor de la buget, reprezentnd cheltuieli
neeligibile sau conexe virate la bugetul statului.
etc.
Contul 4572 "Sume avansate Autoritilor de Management/Ageniilor de Pli INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI DE
avansate Autoritilor de Management/Ageniile de Pli din prefinanare i pli intermediare.
Contul 4572 "Sume avansate Autoritilor de Management - INSTRUMENTE
ALTE FONDURI" este un cont de activ. n debitul contului se nregistreaz sumele avansate
Autoritilor de Management din prefinanare i pli intermediare, iar n credit sumele
justificate. Soldul debitor al contului exprim sumele avansate i nejustificate.
- cu sumele avansate Autoritilor de Management din prefinanare i pli intermediare din
fonduri externe nerambursabile;
- cu sumele avansate Autoritilor de Management din fonduri de la buget pentru prefinanarea
programelor/proiectelor;
- cu sumele avansate Autoritilor de Management din fonduri de la buget n cazul
indisponibilitilor temporare de fonduri de la Comisia European pentru continuarea finanrii
programelor/proiectelor.
etc.
4573 "Sume de recuperat de la Autoritile de Management/Ageniile de Pli INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI DE
- cu valoarea debitelor de recuperat de la Autoritile de Management reprezentnd sume din

prefinanare aferent fondurilor externe nerambursabile sau de la buget, nejustificate n termen
de ase luni de la acordarea acestora.
- cu dobnzile ncasate la contul n euro de la Banca Naional a Romniei, datorate
Autoritilor de Management;
- cu sumele nscrise n Declaraiile de cheltuieli primite de la Autoritile de Management;
- cu sumele justificate de autoritile de management, corectate ca urmare a necertificrii
integrale a sumelor din declaraiile de cheltuieli ale acestora (n rou);
- cu sumele neutilizate de Autoritile de Management ncasate n conturile de disponibiliti
ale Autoritilor de Certificare.
etc.
Contul 4573 "Sume de recuperat de la Autoritile de Management/Ageniile de Pli INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI DE
de recuperat de la Autoritile de Management/Ageniile de Pli, reprezentnd sume pltite n
plus, sume neutilizate, debite recuperate, dobnzi/penaliti la debite recuperate.
LA BUGET I ALTE FONDURI" este un cont de activ. n debitul contului se nregistreaz
sumele de recuperat reprezentnd sume neutilizate, debite recuperate, dobnzi/penaliti la
debite, iar n credit sumele recuperate. Soldul debitor al contului exprim sumele de recuperat.
- cu sumele de recuperat de la Autoritile de Management/Ageniile de Pli i datorate
Comisiei Europene, n baza notificrii acesteia.
4572 "Sume avansate Autoritilor de Management/Ageniilor de Pli - INSTRUMENTE
ALTE FONDURI"
- cu valoarea debitelor de recuperat de la Autoritile de Management, reprezentnd sume din
prefinanare aferent fondurilor externe nerambursabile sau de la buget nejustificate n termen de
ase luni de la acordarea acestora;
etc.
- cu sumele restituite de Autoritile de Management/Ageniile de Pli din conturile de

disponibil din fonduri externe nerambursabile, reprezentnd prefinanare nejustificat n termen
ase luni de la acordarea acesteia, debite recuperate.
etc.
Contul 458 "Sume de primit/de restituit Ageniilor/Autoritilor de Implementare/Autoritilor
de Certificare/Autoritilor de Management/Ageniilor de Pli (la beneficiarii finali) - PHARE,
SAPARD, ISPA, INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR,
FONDURI DE LA BUGET I ALTE FONDURI" devine cont bifuncional i se dezvolt astfel:
- contul 4581 "Sume de primit de la Ageniile/Autoritile de Implementare - PHARE, ISPA,
SAPARD - (la beneficiarii finali)";
- contul 4583 "Sume de primit de la Autoritile de Certificare/Autoritile de
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI (la beneficiarii finali)";
- contul 4584 "Sume de restituit Autoritilor de Certificare/Autoritilor de
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI (la beneficiarii finali)".
Contul 4583 "Sume de primit de la Autoritile de Certificare/Autoritile de
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" (la beneficiarii finali)
Cu ajutorul acestui cont instituiile publice - beneficiari finali - in evidena sumelor de primit
de la Autoritile de Certificare/Autoritile de Management/Ageniile de Pli, reprezentnd
instrumente structurale, fonduri pentru agricultur, fonduri de la buget i alte fonduri.
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" (la beneficiarii finali) este
un cont de activ. n debitul contului se nregistreaz sumele de primit de la Autoritile de
Certificare/Autoritile de Management/Ageniile de Pli, iar n credit sumele primite. Soldul
debitor al contului exprim sumele de primit de la Autoritile de Certificare/Autoritile de
Management/Ageniile de Pli.
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" (la beneficiarii finali) se
774 "Finanarea din fonduri externe nerambursabile"
- cu sumele de primit de la Autoritile de Certificare/Autoritile de Management/Ageniile de
Pli reprezentnd instrumente structurale, fonduri pentru Agricultur i alte fonduri.
778 "Venituri din contribuia naional aferent programelor/proiectelor finanate din fonduri
externe nerambursabile"
- cu sumele de primit de la Autoritile de Certificare/Autoritile de Management,
reprezentnd contribuia naional aferent programelor/proiectelor finanate din fonduri externe
nerambursabile.
etc.

AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" (la beneficiarii finali) se
- cu sumele primite de la Autoritile de Certificare/Autoritile de Management reprezentnd
instrumente structurale, fonduri pentru agricultur i alte fonduri.
cofinanare de la buget.
nerambursabile"
cheltuieli neeligibile i cheltuieli conexe de la buget.
etc.
Contul 4584 "Sume de restituit Autoritilor de Certificare/Autoritilor de
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" (la beneficiarii finali)"
Cu ajutorul acestui cont, instituiile publice - beneficiari finali - in evidena sumelor de
restituit Autoritilor de Certificare/Autoritilor de Management/Ageniilor de Pli,
reprezentnd instrumente structurale, fonduri pentru agricultur, fonduri de la buget i alte
fonduri.
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" (la beneficiarii finali)" este
un cont de pasiv. n creditul contului se nregistreaz sumele de restituit Autoritilor de
Certificare/Autoritilor de Management/Ageniilor de Pli, iar n debit sumele restituite. Soldul
creditor al contului exprim sumele de restituit.
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" (la beneficiarii finali)" se
crediteaz prin debitul urmtoarelor conturi:
774 "Finanarea din fonduri externe nerambursabile"
- cu sumele reprezentnd debite din fonduri externe nerambursabile, notificate de Autoritile
de Certificare/Autoritile de Management.
778 "Venituri din contribuia naional aferent programelor/proiectelor finanate din fonduri
externe nerambursabile"
- cu sumele reprezentnd debite din fonduri de la buget, notificate de Autoritile de
Certificare/Autoritile de Management.
etc.
AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" (la beneficiarii finali)" se

debiteaz prin creditul urmtoarelor conturi:
- cu sumele restituite Autoritilor de Certificare/Autoritilor de Management, reprezentnd
debite din fonduri externe nerambursabile;
- cu sumele restituite Autoritilor de Certificare/Autoritilor de Management reprezentnd
debite i penaliti/dobnzi la debitele aferente cofinanrii de la buget;
nerambursabile"
- cu sumele restituite Autoritilor de Certificare/Autoritilor de Management reprezentnd
debite din cheltuieli neeligibile i cheltuieli conexe de la buget. etc.
Contul 473 "Decontri din operaii n curs de clarificare"
Cu ajutorul acestui cont se ine evidena sumelor n curs de clarificare datorate beneficiarilor
de fonduri externe nerambursabile i de fonduri de la buget, pn la momentul clarificrii
acestora.
Contul 473 "Decontri din operaii n curs de clarificare" este un cont bifuncional. n debitul
contului se nregistreaz sumele datorate beneficiarilor provenind din fonduri externe
nerambursabile i fonduri de la buget aflate n curs de clarificare (certificare), iar n credit sumele
clarificate (certificate) nscrise n Declaraiile de cheltuieli. Soldul debitor al contului exprim
sumele aflate n curs de clarificare (certificare).
Contul 473 "Decontri din operaii n curs de clarificare" se debiteaz prin creditul conturilor:
PENTRU AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI".
- cu sumele provenite din dobnzile aferente contului n euro de la Banca Naional a
Romniei, datorate beneficiarilor de ctre Autoritile de Certificare;
Management;
Autoritile de Management;
4572 "Sume avansate Autoritilor de management - INSTRUMENTE STRUCTURALE,
- cu dobnzile ncasate la contul n euro de la Banca Naional a Romniei, datorate
Autoritilor de Management. etc.
Contul 473 "Decontri din operaii n curs de clarificare" se crediteaz prin debitul conturilor
4513 "Sume de primit de la Ministerul Agriculturii - FONDURI PENTRU AGRICULTUR,
- cu sumele solicitate de la Ministerul Agriculturii pentru care nu se cunosc beneficiarii;
4516 "Sume avansate de Autoritile de Certificare/Ministerul Agriculturii - INSTRUMENTE
ALTE FONDURI"
- cu sumele din prefinanare i pli intermediare nscrise n Declaraiile de cheltuieli ale

Autoritilor de Management transmise Autoritilor de Certificare.
- cu sumele cuprinse n Declaraiile de cheltuieli ale Autoritilor de Management transmise
Autoritilor de Certificare;
668 "Dobnzi de transferat Comisiei Europene sau de alocat programului - PHARE,
SAPARD, ISPA, INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR,
- cu dobnzile de alocat programelor/proiectelor etc.
Contul 474 "Sume n curs de certificare - INSTRUMENTE STRUCTURALE, FONDURI
solicitate de Autoritile de Management/Ageniile de Pli n baza Declaraiei de
cheltuieli/Solicitrii de fonduri a acestora.
activ. n debitul contului se nregistreaz sumele solicitate de Autoritile de
Management/Ageniile de Pli n baza Declaraiei de cheltuieli/Solicitrii de fonduri, aflate n
curs de certificare, iar n credit se nregistreaz sumele certificate pentru care s-a ntocmit
Declaraia de cheltuieli la Comisia European. Soldul debitor al contului exprim sumele aflate
n curs de certificare.
fonduri nerambursabile pentru agricultur i cofinanare de la buget.
- cu sumele de recuperat de la beneficiari, corectate ca urmare a necertificrii integrale a
sumelor din Declaraiile de cheltuieli ntocmite de Autoritile de Management (n rou);
Certificare;
- cu sumele datorate beneficiarilor din fonduri de la buget, reprezentnd cofinanare de ctre
Autoritile de Certificare;
ALTE FONDURI"
- cu sumele nscrise n Declaraiile de cheltuieli primite de la Autoritile de Management;
- cu sumele justificate de Autoritile de Management, corectate ca urmare a necertificrii

integrale a sumelor din Declaraiile de cheltuieli ale acestora (n rou) etc.
4503 "Sume de primit de la Comisia European - INSTRUMENTE STRUCTURALE,
- cu sumele certificate cuprinse n Declaraia de cheltuieli solicitate Comisiei Europene;
fonduri de la Comisia European - INSTRUMENTE STRUCTURALE, FONDURI PENTRU
- cu sumele certificate din Declaraia de cheltuieli etc.
Contul 5581 "Disponibil din contribuia naional reprezentnd cofinanarea de la buget
aferent programelor/proiectelor finanate din fonduri externe nerambursabile"
Cu ajutorul acestui cont Autoritile de Certificare/Ministerul Agriculturii/Autoritile de
Management in evidena sumelor primite din cofinanare de la buget aferente
programelor/proiectelor finanate din fonduri externe nerambursabile.
aferent programelor/proiectelor finanate din fonduri externe nerambursabile" este un cont de
activ. n debitul contului se nregistreaz sumele ncasate, reprezentnd cofinanarea de la buget,
iar n credit se nregistreaz plile efectuate. Soldul debitor al contului exprim disponibilul din
cofinanare existent n cont.
aferent programelor/proiectelor finanate din fonduri externe nerambursabile" se debiteaz prin
creditul conturilor:
- cu sumele reprezentnd cofinanare transferate de Agenia de Pli pentru Dezvoltare Rural
i Pescuit n contul de disponibil al Ageniei de Pli i Intervenie pentru Agricultur;
- cu sumele recuperate de la beneficiari, pltite n plus din cofinanare;
- cu sumele intrate n cont transferate de la buget pentru cofinanarea programelor
operaionale;
4583 "Sume de primit de la Autoritile de Certificare/Autoritile de Management/Ageniile
de Pli - INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR,
- cu sumele primite de la Autoritile de Certificare/Autoritile de Management, reprezentnd
cofinanare de la buget.
581 "Viramente interne"
- cu sumele transferate ntre conturile de disponibiliti etc.

aferent programelor/proiectelor finanate din fonduri externe nerambursabile" se crediteaz prin
debitul conturilor:
Pli pentru cofinanarea programelor/proiectelor/msurilor de pia;
- cu sumele transferate de Autoritile de Certificare n conturile beneficiarilor, din
disponibilul din cofinanarea de la buget, n cazul plilor directe;
- cu sumele transferate de Autoritile de Management n conturile beneficiarilor, din
disponibilul din cofinanarea de la buget, n cazul plilor indirecte;
- cu sumele recuperate/neutilizate din cofinanare transferate la bugetul de stat de Autoritile
de Certificare sau de ctre Autoritile de Management la sfritul perioadei de programare sau la
solicitarea ordonatorului principal de credite;
4584 "Sume de restituit Autoritilor de Certificare/Autoritilor de Management/Ageniilor de
Pli - INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI
- cu sumele restituite Autoritilor de Certificare/Autoritilor de Management, reprezentnd
debite i penaliti/dobnzi la debitele aferente cofinanrii de la buget;
- cu sumele transferate ntre conturile de disponibiliti.
etc.
Contul 5582 "Disponibil din contribuia naional reprezentnd cheltuieli neeligibile i
cheltuieli conexe de la buget aferente programelor/proiectelor finanate din fonduri externe
nerambursabile"
Cu ajutorul acestui cont Autoritile de Certificare/Ministerul Agriculturii/Autoritile de
Management in evidena sumelor reprezentnd cheltuieli neeligibile i cheltuieli conexe, primite
de la buget pentru finanarea unor programe sau proiecte finanate din fonduri externe
nerambursabile.
nerambursabile" este un cont de activ. n debitul contului se nregistreaz sumele ncasate
reprezentnd cheltuieli neeligibile i cheltuieli conexe primite de la buget, iar n credit se
nregistreaz sumele pltite pentru realizarea programelor/proiectelor finanate din fonduri
externe nerambursabile. Soldul debitor al contului reprezint disponibilul existent n cont.
nerambursabile" se debiteaz prin creditul conturilor:

- cu sumele recuperate de la beneficiari, pltite n plus, reprezentnd cheltuieli neeligibile i
cheltuieli conexe;
- cu sumele recuperate de la beneficiari ca urmare a unor pli efectuate eronat;
- cu sumele ncasate de la buget reprezentnd cheltuieli neeligibile i cheltuieli conexe;
4583 "Sume de primit de la Autoritile de Certificare/Autoritile de Management/Ageniile
de Pli - INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR,
- cu sumele primite de la Autoritile de Certificare/Autoritile de Management, reprezentnd
cheltuieli neeligibile i cheltuieli conexe de la buget;
- cu sumele transferate ntre conturile de disponibiliti;
778 "Venituri din cofinanarea de la buget aferent programelor/proiectelor finanate din
fonduri externe nerambursabile"
- cu sumele ncasate de la buget, reprezentnd cheltuieli neeligibile i conexe etc.
nerambursabile" se crediteaz prin debitul conturilor:
- cu sumele reprezentnd debite transferate de Autoritile de Management n conturile de
disponibil ale Autoritilor de Certificare.
Pli, reprezentnd cheltuieli neeligibile aferente programelor/proiectelor/msurilor de pia;
- cu sumele transferate de Autoritile de Certificare n conturile beneficiarilor, reprezentnd
cheltuieli neeligibile, n cazul plilor directe;
cheltuieli neeligibile i conexe, n cazul plilor indirecte;
- cu sumele transferate de Autoritile de Management n contul beneficiarilor, reprezentnd
cheltuieli conexe, n cazul plilor directe;
- cu sumele recuperate sau neutilizate aferente fondurilor de la buget reprezentnd cheltuieli
neeligibile sau conexe virate la bugetul statului.
4584 "Sume de restituit Autoritilor de Certificare/Autoritilor de Management/Ageniilor de

Pli - INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR, FONDURI
DE LA BUGET I ALTE FONDURI (la beneficiarii finali)"
- cu sumele restituite Autoritilor de Certificare/Autoritilor de Management/Ageniilor de
Pli, reprezentnd debite din cheltuieli neeligibile i cheltuieli conexe de la buget;
- cu sumele transferate ntre conturile de disponibiliti.
etc.
Contul 559 "Disponibil de la buget reprezentnd prefinanri i fonduri n cazul
indisponibilitilor temporare aferente programelor/proiectelor finanate din fonduri externe
nerambursabile"
Cu ajutorul acestui cont Autoritile de Certificare/Ministerul Agriculturii in evidena
disponibilului reprezentnd prefinanri i indisponibiliti temporare de fonduri primite de la
buget pentru finanarea unor programe sau proiecte finanate din fonduri externe nerambursabile.
nerambursabile" este un cont de activ. n debitul contului se nregistreaz sumele ncasate
reprezentnd prefinanare i indisponibiliti temporare de fonduri primite de la buget, iar n
credit se nregistreaz sumele pltite pentru realizarea programelor/proiectelor finanate din
fonduri externe nerambursabile. Soldul debitor al contului reprezint disponibilul existent n
cont.
nerambursabile" se debiteaz prin creditul conturilor:
- cu sumele transferate de Agenia de Pli pentru Dezvoltare Rural i Pescuit reprezentnd
prefinanare aferent Fondului European Agricol pentru Dezvoltare Rural, n contul de
disponibil al Ageniei de Pli i Intervenie pentru Agricultur;
- cu sumele intrate n cont transferate de la buget, reprezentnd prefinanare i indisponibiliti
temporare de fonduri;
nerambursabile" se crediteaz prin debitul conturilor:
Pli reprezentnd prefinanri i fonduri de indisponibiliti temporare de la bugetul de stat,
pentru finanarea programelor/proiectelor/msurilor de pia;

- cu sumele transferate beneficiarilor din fonduri de la buget reprezentnd prefinanri i
indisponibiliti temporare de fonduri de la Comisia European;
- cu avansurile acordate beneficiarilor reprezentnd prefinanare din fonduri de la buget.
- cu sumele recuperate/neutilizate din prefinanare i indisponibiliti temporare de fonduri
transferate la bugetul de stat de Autoritile de Certificare la sfritul perioadei de programare
sau la solicitarea ordonatorului principal de credite;
ALTE FONDURI"
- cu sumele avansate Autoritilor de Management din fonduri de la buget pentru prefinanarea
programelor operaionale;
- cu sumele avansate Autoritilor de Management din fonduri de la buget, n cazul
indisponibilitilor temporare de fonduri de la Comisia European, pentru continuarea finanrii
programelor/proiectelor;
Contul 668 "Dobnzi de transferat Comisiei Europene sau de alocat programului - PHARE,
ISPA, SAPARD, INSTRUMENTE STRUCTURALE, FONDURI PENTRU AGRICULTUR,
Cu ajutorul acestui cont Autoritile de certificare/Ministerul Agriculturii in evidena
dobnzilor ce urmeaz a fi alocate programelor/proiectelor.
FONDURI DE LA BUGET I ALTE FONDURI" este un cont de activ. n debitul contului se
nregistreaz dobnzile de alocat programelor operaionale, iar n credit, la sfritul perioadei,
repartizarea cheltuielilor asupra contului de rezultat patrimonial. Soldul contului, naintea
operaiunilor de nchidere, reprezint totalul cheltuielilor cu dobnzile de alocat programelor
operaionale efectuate n cursul perioadei.
La sfritul perioadei, dup efectuarea operaiunilor de nchidere, contul nu prezint sold.
FONDURI DE LA BUGET I ALTE FONDURI" se debiteaz prin creditul conturilor:
- cu dobnzile de alocat programelor/proiectelor. etc.
Contul 668 "Dobnzi de transferat Comisiei Europene sau de alocat Programului - PHARE,
FONDURI DE LA BUGET I ALTE FONDURI" se crediteaz prin debitul conturilor:
121 "Rezultatul patrimonial"

- la sfritul perioadei, cu soldul debitor al contului, n vederea nchiderii acestuia i stabilirii
rezultatului patrimonial.
2. Planul de conturi i Monografia privind nregistrarea n contabilitate a operaiunilor
specifice cu instrumente structurale, fonduri pentru agricultur, fonduri de la buget i alte
fonduri.
A. Planul de conturi i monografia privind nregistrarea n contabilitate a operaiunilor
specifice cu instrumente structurale i de fonduri de la buget
A.1. Planul de conturi utilizat de Autoritatea de Certificare i Plat
A.2. Monografia privind nregistrarea n contabilitatea Autoritii de Certificare i Plat a
operaiunilor cu instrumente i fonduri de la buget
A.2.1. Pli directe
A.2.2. Pli indirecte
A.3. Planul de conturi utilizat de Autoritile de Management
A.4. Monografia privind nregistrarea n contabilitatea Autoritilor de Management a
operaiunilor cu instrumente structurale i fonduri de la buget
A.5. Planul de conturi utilizat de beneficiarii finali (instituii publice) pentru instrumente
structurale, fonduri pentru agricultur, fonduri de la buget i alte fonduri
A.6. Monografia privind nregistrarea n contabilitatea beneficiarilor finali (instituii publice) a
operaiunilor cu instrumente structurale, fonduri pentru agricultur, fonduri de la buget i alte
fonduri.
A.1 Planul de conturi utilizat de Autoritatea de Certificare i Plat
______________________________________________________________________________
| 450
| Sume de primit i de restituit Comisiei Europene |
|
| INSTRUMENTE STRUCTURALE
|
|_______________|______________________________________________________________|
| 4503
| Sume de primit de la Comisia European - INSTRUMENTE
|
|
| STRUCTURALE
|
|_______________|______________________________________________________________|
| 4504
| Sume de restituit Comisiei Europene - INSTRUMENTE
|
|
| STRUCTURALE
|
|_______________|______________________________________________________________|
| 4506
| Sume avansate de Comisia European - INSTRUMENTE STRUCTURALE |
|_______________|______________________________________________________________|
| 4506.1
| Avansuri primite de la Comisia European sub form de
|
|
| prefinanare
|
|_______________|______________________________________________________________|
| 4506.2
| Pli intermediare primite de la Comisia European
|
|_______________|______________________________________________________________|
| 454
| Decontri cu beneficiarii debitori/creditori - INSTRUMENTE
|
|
| STRUCTURALE I FONDURI DE LA BUGET
|
|_______________|______________________________________________________________|
| 4543
| Sume de recuperat de la beneficiari - INSTRUMENTE STRUCTURALE|
|
| I FONDURI DE LA BUGET
|
|_______________|______________________________________________________________|
| 4543.1
|_______________|______________________________________________________________|
| 4543.1.1
| Sume de recuperat de la beneficiari - sume pltite n plus IS|
|_______________|______________________________________________________________|
| 4543.1.2
| Sume de recuperat de la beneficiari - sume neutilizate IS
|
|_______________|______________________________________________________________|
| 4543.1.3
| Sume de recuperat de la beneficiari - debite IS
|
|_______________|______________________________________________________________|
| 4543.1.4
| Sume de recuperat de la beneficiari - dobnzi/penaliti la |
|
| debite IS
|
|_______________|______________________________________________________________|
| 4543.2
| Sume de recuperat de la beneficiari - FONDURI DE LA BUGET
|
|_______________|______________________________________________________________|
| 4543.2.1
| Sume de recuperat de la beneficiari - sume pltite n plus FB|
|_______________|______________________________________________________________|
| 4543.2.2
| Sume de recuperat de la beneficiari - sume neutilizate FB
|
|_______________|______________________________________________________________|
| 4543.2.3
| Sume de recuperat de la beneficiari - debite FB
|
|_______________|______________________________________________________________|
| 4543.2.4
|
| debite FB
|
|_______________|______________________________________________________________|
| 4544
| Sume datorate beneficiarilor - INSTRUMENTE STRUCTURALE I
|
|
| FONDURI DE LA BUGET
|
|_______________|______________________________________________________________|
| 4545
| Avansuri acordate beneficiarilor din prefinanare |
|
| INSTRUMENTE STRUCTURALE I FONDURI DE LA BUGET
|
|_______________|______________________________________________________________|
| 455
| Sume de primit i de restituit bugetului (prefinanare,
|
|
| cofinanare, indisponibiliti temporare de fonduri de la
|
|
| Comisia European
|
|_______________|______________________________________________________________|
| 4553
| Sume de primit de la buget (prefinanare, cofinanare,
|
|
| indisponibiliti temporare de fonduri de la Comisia
|
|
| European)
|
|_______________|______________________________________________________________|
| 4553.1
| Sume de primit de la buget - prefinanare
|
|_______________|______________________________________________________________|
| 4553.2
| Sume de primit de la buget - cofinanare
|
|_______________|______________________________________________________________|
| 4553.3
| Sume de primit de la buget - indisponibiliti temporare de |
|
| fonduri de la Comisia European
|
|_______________|______________________________________________________________|
| 4554
| Sume de restituit bugetului (prefinanare, cofinanare,
|
|
| indisponibiliti temporare de fonduri de la Comisia
|
|
| European)
|
|_______________|______________________________________________________________|
| 4554.1
| Sume de restituit bugetului - prefinanare
|
|_______________|______________________________________________________________|
| 4554.2
| Sume de restituit bugetului - cofinanare
|
|_______________|______________________________________________________________|
| 4554.3
| Sume de restituit bugetului - indisponibiliti temporare de |
|
| fonduri de la Comisia European
|
|_______________|______________________________________________________________|
| 456
| Sume de primit i de restituit bugetului pentru cheltuieli
|
|
| neeligibile i cheltuieli conexe
|
|_______________|______________________________________________________________|
| 4563
| Sume de primit de la buget pentru cheltuieli neeligibile
|
|_______________|______________________________________________________________|
| 4564
| Sume de restituit bugetului pentru cheltuieli neeligibile
|
|_______________|______________________________________________________________|
| 457
| Sume avansate i de recuperat de la Autoritile de
|
|
| Management - INSTRUMENTE STRUCTURALE i FONDURI DE LA BUGET |
|_______________|______________________________________________________________|
| 4572
| Sume avansate Autoritilor de Management - INSTRUMENTE
|
|
|
|_______________|______________________________________________________________|
| 4572.1
| Sume avansate Autoritilor de Management din prefinanare - |
|
|
|_______________|______________________________________________________________|
| 4572.2
| Sume avansate Autoritilor de Management pentru continuarea |
|
| finanrii programelor operaionale - INSTRUMENTE STRUCTURALE|
|
|
|_______________|______________________________________________________________|
| 4573
| Sume de recuperat de la Autoritile de Management |
|
|
|_______________|______________________________________________________________|
| 4573.1
|
| INSTRUMENTE STRUCTURALE
|
|_______________|______________________________________________________________|
| 4573.1.1
| Sume de recuperat de la Autoritile de Management - sume
|
|
| pltite n plus IS
|
|_______________|______________________________________________________________|
| 4573.1.2
|
|
| neutilizate IS
|
|_______________|______________________________________________________________|
| 4573.1.3
| Sume de recuperat de la Autoritile de Management - debite |
|
| IS
|
|_______________|______________________________________________________________|
| 4573.1.4
|
| dobnzi/penaliti la debite IS
|
|_______________|______________________________________________________________|
| 4573.2
| Sume de recuperat de la Autoritile de Management - FONDURI |
|
| DE LA BUGET
|
|_______________|______________________________________________________________|
| 4573.2.1
|
|
| pltite n plus FB
|
|_______________|______________________________________________________________|
| 4573.2.2
|
|
| neutilizate FB
|
|_______________|______________________________________________________________|
| 4573.2.3
| Sume de recuperat de la Autoritile de Management - debite |
|
| FB
|
|_______________|______________________________________________________________|
| 4573.2.4
|
| dobnzi/penaliti la debite FB
|
|_______________|______________________________________________________________|
| 473
| Decontri din operaii n curs de clarificare
|
|_______________|______________________________________________________________|
| 474
| Sume n curs de certificare INSTRUMENTE STRUCTURALE I
|
|
|
|_______________|______________________________________________________________|
| 515
| Disponibil din fonduri externe nerambursabile
|
|_______________|______________________________________________________________|
| 5151
| Disponibil n lei din fonduri externe nerambursabile
|
|_______________|______________________________________________________________|
| 5151.1
| Disponibil n lei din fonduri externe nerambursabile pentru |
|
| finanarea programelor operaionale
|
|_______________|______________________________________________________________|
| 5151.1.01-05 | Disponibil n lei din fonduri externe nerambursabile pentru |
|
| finanarea programelor operaionale - pli indirecte
|
|_______________|______________________________________________________________|
| 5151.1.06/07 | Disponibil n lei din fonduri externe nerambursabile pentru |
|
| finanarea programelor operaionale - pli directe
|
|_______________|______________________________________________________________|
| 5151.2
| Disponibil n lei din debite recuperate aferente fondurilor |
|
| externe nerambursabile i fondurilor de la buget
|
|_______________|______________________________________________________________|
| 5151.2.01-05 | Disponibil n lei din debite recuperate aferente fondurilor |
|
| externe nerambursabile i fonduri de la buget - pli
|
|
| indirecte
|
|_______________|______________________________________________________________|
| 5151.2.06/07 | Disponibil n lei din debite recuperate aferente fondurilor |
|
| externe nerambursabile i fondurilor de la buget - pli
|
|
| directe
|
|_______________|______________________________________________________________|
| 5152
| Disponibil n valut din fonduri externe nerambursabile
|
|_______________|______________________________________________________________|
| 5187
| Dobnzi de ncasat
|
|_______________|______________________________________________________________|
| 558
| Disponibil din contribuia naional aferent
|
|
| programelor/proiectelor finanate din fonduri externe
|
|
| nerambursabile
|
|_______________|______________________________________________________________|
| 5581
| Disponibil din contribuia naional reprezentnd
|
|
| cofinanarea de la buget aferent programelor/proiectelor
|
|
| finanate din fonduri externe nerambursabile
|
|_______________|______________________________________________________________|
| 5581.01-05
| Disponibil din cofinanarea de la buget aferent programelor |
|
| operaionale - pli indirecte
|
|_______________|______________________________________________________________|
| 5581.06/07
|
| operaionale - pli directe
|
|_______________|______________________________________________________________|
| 5582
| Disponibil din contribuia naional reprezentnd cheltuieli |
|
| neeligibile de la buget aferente programelor/proiectelor
|
|
|
|_______________|______________________________________________________________|
| 5582.01-05
|
| neeligibile aferente programelor operaionale - cheltuieli
|
|
| indirecte
|
|_______________|______________________________________________________________|
| 5582.06/07
|
| neeligibile aferente programelor operaionale - cheltuieli
|
|
| directe
|
|_______________|______________________________________________________________|
| 559
| Disponibil de la buget reprezentnd prefinanri i fonduri |
|
| n cazul indisponibilitilor temporare aferente programelor/|
|
| proiectelor finanate din fonduri externe nerambursabile
|
|_______________|______________________________________________________________|
| 559.1
| Disponibil de la buget reprezentnd prefinanri pentru
|
|
| programele operaionale
|
|_______________|______________________________________________________________|
| 559.1.01-05
|
|
| programele operaionale - pli indirecte
|
|_______________|______________________________________________________________|
| 559.1.06/07
|
|
| programele operaionale - pli directe
|
|_______________|______________________________________________________________|
| 559.2
| Disponibil de la buget reprezentnd fonduri n cazul
|
|
| indisponibilitilor temporare pentru programele operaionale|
|_______________|______________________________________________________________|
| 559.2.01-05
| Disponibil de la buget reprezentnd fonduri n cazul
|
|
| indisponibilitilor temporare pentru programele
|
|
|
|_______________|______________________________________________________________|
| 559.2.06/07
| Disponibil de la buget reprezentnd indisponibiliti
|
|
| temporare de fonduri pentru programele operaionale - pli |
|
| directe
|
|_______________|______________________________________________________________|
| 581
| Viramente interne
|
|_______________|______________________________________________________________|
| 665
| Cheltuieli din diferene de curs valutar
|
|_______________|______________________________________________________________|
| 668
| Dobnzi de transferat Comisiei Europene sau de alocat
|
|
| programului
|
|_______________|______________________________________________________________|
| 765
| Venituri din diferene de curs valutar
|
|_______________|______________________________________________________________|
| 766
| Venituri din dobnzi
|
|_______________|______________________________________________________________|
A.2 Monografie privind nregistrarea n contabilitatea Autoritii de Certificare i Plat a

A.2.1. Pli directe
1. Fonduri externe nerambursabile de la Comisia European (CE) - Prefinanare
1.1 ncasarea sumelor reprezentnd prefinanare de la Comisia European, n contul euro
deschis la BNR
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil n valut din fonduri
|5152
| X |
|
| cont
| externe nerambursabile
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Avansuri primite de la CE sub form |4506.1
|
|
X |
|
| de prefinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
1.2 Virarea sumelor din contul n euro deschis la BNR n contul de disponibil n lei de la
Trezoreria Statului
a. schimbul valutar pentru alimentarea conturilor de la Trezoreria Statului
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Viramente interne
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
| Disponibil n valut din fonduri
|5152
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. ncasare n contul de trezorerie al ACP-54.01.01.00

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil n lei din fonduri
|5151.1
| X |
|
| cont
| externe nerambursabile pentru
|
|
|
|
|
| finanarea programelor operaionale |
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
1.3 Virarea sumelor din contul de disponibil n conturile programelor operaionale de transport
i mediu
a. virare din contul 54.01.01.00
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
| Disponibil n lei din fonduri
|5151.1
|
|
X |
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. ncasare n contul 54.01.01.06 sau 54.01.01.07

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5151.1.06/07 | X |
|
| cont
|
|
|
|
|
| finanarea programelor operaionale -|
|
|
|
|
| pli directe
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
1.4 Virarea din contul 54.01.01.06 sau 54.01.01.07 a prefinanrii acordate beneficiarilor
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Avansuri acordate beneficiarilor din |4545
| X |
|
| cont
| prefinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Disponibil n lei din fonduri
|5151.1.06/07 |
|
X |
|
|
|
|
|
|
|
|
|
|
| pli directe
|
|
|
|
|___________|______________________________________|______________|_____|______|
1.5. Constituirea debitelor de recuperat de la beneficiari, reprezentnd sume provenite din

prefinanare nejustificate n termen de 6 luni de la acordarea acestora
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| Sume de recuperat de la beneficiari -|4543.1.3
| X |
|
| contabil | debite IS
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Avansuri acordate beneficiarilor din |4545
|
|
X |
|
| prefinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
1.6. ncasarea debitelor de la beneficiari n contul 54.01.05.06 sau 54.01.05.07

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil n lei din debite
|5151.2.06/07 | X |
|
| cont
| recuperate aferente fondurilor
|
|
|
|
|
| externe nerambursabile i fondurilor |
|
|
|
|
| de la buget - pli directe
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| debite IS
|
|
|
|
|___________|______________________________________|______________|_____|______|
1.7 Virarea sumelor recuperate de la beneficiari n vederea continurii finanrii programelor

operaionale
a. virare din contul 54.01.05.07 sau 54.01.05.06
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
| Disponibil n lei din debite
|5151.2.06/07 |
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil n lei din fonduri externe|5151.1.06/07 | X |
|
| cont
| nerambursabile pentru finanarea
|
|
|
|
|
| programelor operaionale - pli
|
|
|
|
|
| directe
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
1.8 Virarea sumelor din contul unui program operaional pentru continuarea finanrii altui
program operaional
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
| Disponibil n lei din fonduri externe|5151.1.06/07 |
|
X |
|
|
|
|
|
|
|
|
|
|
|
| directe
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5151.1.06/07 | X |
|
| cont
|
|
|
|
|
|
|
|
|
| pli directe
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
2. Fonduri de la bugetul statului - Prefinanare

2.1 nregistrarea sumelor de primit de la bugetul de stat reprezentnd prefinanare
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Cerere de | Sume de primit de la buget |4553.1
| X |
|
| fonduri
| prefinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume de restituit bugetului |4554.1
|
|
X |
|
| prefinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
2.2 ncasarea sumelor reprezentnd prefinanare de la bugetul statului n contul 54.01.03.00

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil de la buget reprezentnd |559.1
| X |
|
| cont
| prefinanri pentru programele
|
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume de primit de la buget |4553.1
|
|
X |
|
| prefinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
2.3 Virarea sumelor din prefinanarea de la bugetul statului n conturile programelor

operaionale
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
| Disponibil de la buget reprezentnd |559.1
|
|
X |
|
|
|
|
|
|
| operaionale
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil de la buget reprezentnd |559.1.06/07
| X |
|
| cont
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
2.4 Virarea sumelor din prefinanare ctre beneficiari din contul 54.01.03.06 sau 54.01.03.07
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
| prefinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Disponibil de la buget reprezentnd |559.1.06/07
|
|
X |
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
2.5 Virarea sumelor provenite din prefinanare de la bugetul statului din conturile programelor
operaionale pentru folosirea ulterioar a acestora
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. ncasare n contul 54.01.03.00

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
|
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
2.6. Constituirea debitelor de recuperat de la beneficiar reprezentnd sumele provenind din

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | debite FB
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| prefinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
2.7. ncasarea debitelor de la beneficiari n contul 54.01.05.06 sau 54.01.05.07

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5151.2.06/07 | X |
|
| cont
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| debite FB
|
|
|
|
|___________|______________________________________|______________|_____|______|
2.8 Rentregirea sumelor avansate de la bugetul de stat cu sumele primite de la Comisia

European
a. virarea din contul 54.01.01.06 sau 54.01.01.07
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
| directe
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. ncasarea n contul 54.01.03.00

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
|
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
2.9 Virarea sumelor neutilizate din contul 54.01.03.00 n contul 23.51.01.55 sau 20.30.01.03 la
bugetul de stat la sfritul perioadei de programare sau la solicitarea ordonatorului principal de
credite
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Sume de restituit bugetului |4554.1
| X |
|
| cont
| prefinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
| operaionale
|
|
|
|
|___________|______________________________________|______________|_____|______|
3. Fonduri externe nerambursabile de la Comisia European - pli intermediare

3.1 Solicitare de fonduri de ctre autoritile de management n baza declaraiei de cheltuieli
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Declaraie| Sume n curs de certificare
|474
| X |
|
| de
|______________________________________|______________|_____|______|
| cheltuieli| Sume datorate beneficiarilor
|4544
|
|
X |
| AM
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
3.2 Diminuarea sumelor datorate beneficiarilor cu sumele acordate din prefinanare

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|4544
| X |
|
| de
|______________________________________|______________|_____|______|
| cheltuieli| Avansuri acordate beneficiarilor din |4545
|
|
X |
| AM
| prefinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
3.3 Virarea din contul 54.01.01.06 sau 54.01.01.07 a sumelor datorate beneficiarilor din
fonduri externe nerambursabile, dup reinerea prefinanrii acordate
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Sume datorate beneficiarilor
|4544
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
| directe
|
|
|
|
|___________|______________________________________|______________|_____|______|
3.4 Sume certificate din declaraia de cheltuieli i solicitate Comisiei Europene

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Declaraie| Sume de primit de la CE
|4503
| X |
|
| de
|______________________________________|______________|_____|______|
| cheltuieli| Sume n curs de certificare
|474
|
|
X |
| ACP +
|
|
|
|
|
| Cerere de |
|
|
|
|
| fonduri
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
3.5 Constituirea sumelor de recuperat de la beneficiari urmare a plilor efectuate eronat

naintea certificrii sumelor eligibile (n rou)
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| Sume n curs de certificare
|474
| X |
|
| contabil |______________________________________|______________|_____|______|
|
|
|
X |
|
| sume pltite n plus IS
|
|
|
|
|___________|______________________________________|______________|_____|______|
3.6 ncasarea sumelor de la beneficiari n contul 54.01.01.06 sau 54.01.01.07

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| cont
|
|
|
|
|
|
|
|
|
|
| directe
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
3.7 ncasarea sumelor reprezentnd pli intermediare primite de la Comisia European n

contul euro deschis la BNR
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5152
| X |
|
| cont
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Pli intermediare primite de la CE |4506.2
|
|
X |
|___________|______________________________________|______________|_____|______|
3.8 Deducerea sumelor avansate de Comisia European din sumele certificate

a. deducerea prefinanrii din sumele certificate
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | de prefinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume de primit de la CE
|4503
|
|
X |
|___________|______________________________________|______________|_____|______|
b. deducerea plilor intermediare avansate de Comisia European din sumele certificate dup
recuperarea integral a prefinanrii
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil |______________________________________|______________|_____|______|
|
|4503
|
|
X |
|___________|______________________________________|______________|_____|______|
3.9 Virarea sumelor reprezentnd pli intermediare primite de la Comisia European, din
contul n euro deschis la BNR n contul de disponibil n lei de la Trezoreria Statului
a. schimbul valutar pentru alimentarea conturilor de la Trezoreria Statului
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|5152
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. ncasare n contul -54.01.01.00

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil n lei din fonduri externe|5151.1
| X |
|
| cont
|
|
|
|
|
| programelor operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
3.10 Virarea sumelor din contul de disponibil n conturile programelor operaionale de

transport i mediu
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
| Disponibil n lei din fonduri externe|5151.1
|
|
X |
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| cont
|
|
|
|
|
|
|
|
|
|
| directe
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
4. Fonduri de la bugetul statului - Cofinanare

4.1 Solicitare de fonduri de ctre autoritile de management n baza declaraiei de cheltuieli
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|474
| X |
|
| de
|______________________________________|______________|_____|______|
| cheltuieli| Sume datorate beneficiarilor
|4544
|
|
X |
|___________|______________________________________|______________|_____|______|
4.2 nregistrarea sumelor de primit de la bugetul de stat naintea certificrii sumelor din
declaraia de cheltuieli de la Autoritile de Management
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| fonduri
| cofinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| cofinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
4.3 ncasarea sumelor reprezentnd cofinanare de la bugetul statului n contul 54.01.02.06 sau
54.01.02.07
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil din cofinanarea de la
|5581.06/07
| X |
|
| cont
| buget aferent programelor
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume de primit de la
|4553.2
|
|
X |
|
| buget - cofinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
4.4 Virarea din contul 54.01.02.06 sau 54.01.02.07 a sumelor datorate beneficiarilor
reprezentnd cofinanare
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|4544
| X |
|
| cont
|______________________________________|______________|_____|______|
|
| Disponibil din cofinanarea de la
|5581.06/07
|
|
X |
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
4.5 Sume certificate din declaraia de cheltuieli i declarate Comisiei Europene

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Declaraie| Sume de restituit bugetului |4554.2
| X |
|
| de
| cofinanare
|
|
|
|
| cheltuieli|______________________________________|______________|_____|______|
| ACP
|474
|
|
X |
|___________|______________________________________|______________|_____|______|

naintea certificrii sumelor eligibile (n rou)
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|474
| X |
|
| contabil |______________________________________|______________|_____|______|
|
|
|
X |
|
| sume pltite n plus FB
|
|
|
|
|___________|______________________________________|______________|_____|______|
4.7 ncasarea sumelor de la beneficiari n contul 54.01.02.06 sau 54.01.02.07

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5581.06/07
| X |
|
| cont
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
4.8 Virarea sumelor neutilizate la bugetul de stat la sfritul perioadei de programare sau la
solicitarea ordonatorului principal de credite din contul 54.01.03.06 sau 54.01.03.07 n contul
23.51.01.55 sau 20.30.01.03
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
| cofinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|5581.06/07
|
|
X |
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
5. Fonduri de la bugetul statului - Indisponibiliti temporare de fonduri de la Comisia

European
5.1 nregistrarea sumelor de primit de la bugetul de stat
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| fonduri
| indisponibiliti
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| indisponibiliti
|
|
|
|
|___________|______________________________________|______________|_____|______|
5.2 ncasarea sumelor reprezentnd indisponibiliti temporare de fonduri de la Comisia

European de la bugetul statului n contul 54.01.03.00
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
| fonduri n cazul indisponibilitilor|
|
|
|
|
| temporare pentru programele
|
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| indisponibiliti
|
|
|
|
|___________|______________________________________|______________|_____|______|
5.3 Virarea sumelor de la bugetul statului n conturile programelor operaionale

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
| operaionale
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil de la buget reprezentnd |559.2.06/07
| X |
|
| cont
| indisponibiliti temporare de
|
|
|
|
|
| fonduri pentru programele
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|4544
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
|
X |
|
| indisponibiliti temporare de
|
|
|
|
|
| fonduri pentru programele
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
5.5. Rentregirea sumelor avansate de la bugetul de stat cu sumele primite de la Comisia

European
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
| directe
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
|
|
|
|
|
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
| X
|
|___________|______________________________________|______________|_____|______|
5.6 Virarea sumelor neutilizate la bugetul de stat la sfritul perioadei de programare sau la
solicitarea ordonatorului principal de credite din contul 54.01.03.00 n contul 23.51.01.55 sau
20.30.01.03
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
| indisponibiliti
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
| operaionale
|
|
|
|
|___________|______________________________________|______________|_____|______|
6. Compensarea sumelor de restituit la bugetul statului cu cele de primit de la bugetul statului

(refinanare, cofinanare i indisponibiliti)
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| Sume de restituit bugetului
|4554.1-3
| X |
|
| contabil |______________________________________|______________|_____|______|
|
| Sume de primit de la buget
|4553.1-3
|
|
X |
|___________|______________________________________|______________|_____|______|
7. Fonduri de la bugetul statului - cheltuieli neeligibile (TVA)

7.1 nregistrarea sumelor de primit de la bugetul statului
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Cerere de | Sume de primit de la buget |4563
| X |
|
| fonduri
| cheltuieli neeligibile
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume datorate beneficiarilor
|4544
|
|
X |
|___________|______________________________________|______________|_____|______|
7.2 ncasarea sumelor reprezentnd cheltuieli neeligibile de la bugetul statului n contul

54.01.04.06 sau 54.01.04.07
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil din contribuia naional |5582.06/07
| X |
|
| cont
| reprezentnd cheltuieli neeligibile |
|
|
|
|
| aferente programelor operaionale - |
|
|
|
|
| cheltuieli directe
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume de primit de la buget |4563
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
reprezentnd cheltuieli neeligibile (TVA)
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|4544
| X |
|
| cont
|______________________________________|______________|_____|______|
|
| Disponibil din contribuia naional |5582.06/07
|
|
X |
|
|
|
|
|
| aferente programelor operaionale - |
|
|
|
|
| cheltuieli directe
|
|
|
|
|___________|______________________________________|______________|_____|______|

naintea certificrii sumelor eligibile
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | sume pltite n plus FB
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume de restituit bugetului |4564
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
7.5 ncasarea sumelor recuperate de la beneficiari n contul 54.01.04.06 sau 54.01.04.07

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil din contribuia naional |5582.06/07
| X |
|
| cont
|
|
|
|
| de la buget aferent programelor
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
7.6 Sume recuperate/neutilizate virate la bugetul statului din contul 54.01.04.06 sau
54.01.04.07
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Sume de restituit bugetului |4564
| X |
|
| cont
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
8. Debite recuperate de la beneficiari

A. n situaia n care debitele recuperate rmn n continuare n conturi pentru derularea
programelor operaionale (Comisia European a realizat deja o compensare n acest sens)
8.1 Notificare de la Comisia European pentru recuperarea debitelor de la beneficiari
a. debite de recuperat - Instrumente Structurale
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume de restituit CE
|4504
|
|
X |
|___________|______________________________________|______________|_____|______|
b. debite de recuperat - Fonduri de la buget (cofinanare)

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | debite (cofinanare) FB
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4554.2
|
|
X |
|
| (cofinanare)
|
|
|
|
|___________|______________________________________|______________|_____|______|
c. debite de recuperat - Fonduri de la buget (cheltuieli neeligibile - TVA)

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | debite FB (cheltuieli neeligibile - |
|
|
|
|
| TVA)
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4564
|
|
X |
|
| (cheltuieli neeligibile - TVA)
|
|
|
|
|___________|______________________________________|______________|_____|______|
8.2 ncasarea debitelor recuperate de la beneficiari n contul 54.01.05.06 sau 54.01.05.07

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5151.2.06/07 | X |
|
| cont
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| debite IS
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| debite FB (cofinanare, cheltuieli
|
|
|
|
|
| neeligibile - TVA)
|
|
|
|
|___________|______________________________________|______________|_____|______|
8.3 Virarea sumelor reprezentnd debite recuperate

a. virare din contul 54.01.05.06/07
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
X |
| cont
|______________________________________|______________|_____|______|
|
|5151.2.06/07 |
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. ncasare n conturile 54.01.01.06/07, 54.01.02.06/07 i 54.01.04.06/07

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| cont
|
|
|
|
|
|
|
|
|
|
| directe
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|5581.06/07
| X |
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
8.4 Corectarea sumelor avansate de Comisia European deduse din sumele certificate
a. sume avansate din prefinanare
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|4504
| X |
|
| contabil |______________________________________|______________|_____|______|
|
|
|
X |
|
| de prefinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. sume avansate din pli intermediare

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|4504
| X |
|
| contabil |______________________________________|______________|_____|______|
|
|
|
X |
|___________|______________________________________|______________|_____|______|
B. n situaia n care sumele provenite din debitele recuperate sunt virate n conturile Comisiei
Europene
8.5 Notificare de la Comisia European pentru recuperarea debitelor de la beneficiari

a. debite de recuperat provenite din Instrumente Structurale
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4504
|
|
X |
|___________|______________________________________|______________|_____|______|
b. debite de recuperat provenite din Fonduri de la buget (cofinanare)

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | debite FB (cofinanare)
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4554.2
|
|
X |
|
| (cofinanare)
|
|
|
|
|___________|______________________________________|______________|_____|______|
c. debite de recuperat provenite din Fonduri de la buget (cheltuieli neeligibile - TVA)

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | debite (cheltuieli neeligibile - TVA)|
|
|
|
|
| FB
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4564
|
|
X |
|
| (cheltuieli neeligibile - TVA)
|
|
|
|
|___________|______________________________________|______________|_____|______|
8.6 ncasarea debitelor recuperate de la beneficiari n contul 54.01.05.06 sau 54.01.05.07

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5151.2.06/07 | X |
|
| cont
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| debite IS
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
| neeligibile - TVA)
|
|
|
|
|___________|______________________________________|______________|_____|______|
8.7 Virarea sumelor provenite din debite recuperate

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|5151.2.06/07 |
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. ncasare n conturile 54.01.01.06/07, 54.01.02.06/07 i 54.01.04.06/07

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| cont
|
|
|
|
|
|
|
|
|
|
| directe
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|5581.06/07
| X |
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
8.8 Schimb valutar pentru virarea sumelor provenite din debite, la Comisia European (la
solicitarea CE)
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
| directe
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. ncasare n contul euro deschis la BNR

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5152
| X |
|
| cont
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
8.9 Virarea sumelor provenite din debite la Comisia European

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Sume de restituit CE
|4504
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|5152
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
8.10 Compensarea sumelor de recuperat de la beneficiar cu cele datorate acestora

a. n cazul n care sumele au fost acordate din instrumente structurale
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|4544
| X |
|
| contabil |______________________________________|______________|_____|______|
|
| Sume de recuperat de la beneficiari |4543.1.1-4
|
|
X |
|
| IS
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. n cazul n care sumele au fost acordate din fonduri de la buget

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|4544
| X |
|
| contabil |______________________________________|______________|_____|______|
|
| Sume de recuperat de la beneficiari |4543.2.1-4
|
|
X |
|
| FB
|
|
|
|
|___________|______________________________________|______________|_____|______|
9. Sume neutilizate
9.1 Evidenierea sumelor neutilizate din prefinanare i datorate Comisiei Europene
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4504
|
|
X |
|___________|______________________________________|______________|_____|______|
9.2 Virarea sumelor neutilizate din prefinanare la Comisia European
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|4504
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|5152
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
9.3 Evidenierea sumelor neutilizate provenite din plile intermediare avansate de Comisia
European
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil |______________________________________|______________|_____|______|
|
|4504
|
|
X |
|___________|______________________________________|______________|_____|______|
9.4 Virarea sumelor neutilizate din plile intermediare avansate de Comisia European
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|4504
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|5152
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
10. Dobnzi
10.1 nregistrarea dobnzii de ncasat la contul n euro deschis la BNR
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|Dobnzi de ncasat
|5187
| X |
|
| contabil |______________________________________|______________|_____|______|
|
|766
|
|
X |
|___________|______________________________________|______________|_____|______|
10.2 ncasarea dobnzii n contul de disponibil n euro deschis la BNR

a. cursul la data ncasrii este mai mare dect cursul la data nregistrrii
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5152
| X |
|
| cont
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Venituri din diferene de curs
|765
|
|
X |
|
| valutar
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Dobnzi de ncasat
|5187
|
|
X |
|___________|______________________________________|______________|_____|______|
b. cursul la data ncasrii este mai mic dect cursul la data nregistrrii
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5152
| X |
|
| cont
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Cheltuieli din diferene de curs
|665
| X |
|
|
| valutar
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Dobnzi de ncasat
|5187
|
|
X |
|___________|______________________________________|______________|_____|______|
10.3. nregistrarea dobnzii ca sum de transferat programului operaional

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| Dobnzi de transferat CE sau de
|668
| X |
|
| contabil | alocat programului
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Decontri din operaii n curs de
|473
|
|
X |
|
| clarificare
|
|
|
|
|___________|______________________________________|______________|_____|______|
10.4 Schimbul valutar al dobnzii bonificate

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Ordin de | Viramente interne
|581
| X |
|
| cumprare |______________________________________|______________|_____|______|
| valut
|5152
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
10.5 ncasarea n contul de trezorerie a c/val dobnzii bonificate

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
10.6 nchiderea conturilor de cheltuieli la sfritul perioadei n vederea stabilirii rezultatului

patrimonial
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| Rezultatul patrimonial - bugetul
|121.08
| X |
|
| contabil | fondurilor externe nerambursabile
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|665
|
|
X |
|
| valutar
|
|
|
|
|___________|______________________________________|______________|_____|______|
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|121.08
| X |
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|668
|
|
X |
|
| alocat programului
|
|
|
|
|___________|______________________________________|______________|_____|______|
10.7 nchiderea conturilor de venituri la sfritul perioadei n vederea stabilirii rezultatului

patrimonial
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|765
| X |
|
| contabil | valutar
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|121.08
|
|
X |
|
| fondurilor externe nerambursabile
|
|
|
|
|___________|______________________________________|______________|_____|______|
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|766
| X |
|
| contabil |______________________________________|______________|_____|______|
|
|121.08
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
10.8 nregistrarea sumelor datorate beneficiarilor

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|473
| X |
|
| contabil | clarificare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4544
|
|
X |
|___________|______________________________________|______________|_____|______|
NOT:
Prezenta monografie contabil nu constituie temei legal pentru nregistrarea n contabilitate a
operaiunilor. Aceste operaiuni se vor nregistra numai n msura n care sunt reglementate prin
acte normative specifice (Legi, Ordonane ale Guvernului, Ordonane de urgen ale Guvernului,
Hotrri ale Guvernului, Ordine ale ministrului economiei i finanelor etc.).
A.2. Monografie privind nregistrarea n contabilitatea Autoritii de Certificare i Plat a
A.2.2. Pli indirecte
1. Fonduri externe nerambursabile de la Uniunea European - prefinanare
1.1 ncasarea sumelor reprezentnd prefinanare de la Comisia European, n contul euro
deschis la BNR
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5152
| X |
|
| cont
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| de prefinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
1.2 Virarea sumelor din contul n euro deschis la BNR, n contul de disponibil n lei de la
trezoreria statului
a. schimbul valutar pentru alimentarea conturilor de la trezoreria statului
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|5152
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. ncasare n contul de trezorerie al ACP - 54.01.01.00

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
1.3 Virarea sumelor din contul de disponibil n conturile programelor operaionale

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. ncasare n contul 54.01.01.01-05

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil n lei din fonduri externe|5151.1.01-05 | X |
|
| cont
|
|
|
|
|
|
|
|
|
|
| indirecte
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
1.4 Virarea din contul 54.01.01.01-05 a prefinanrii acordate autoritilor de management

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Sume avansate AM din prefinanare
|4572.1
| X |
|
| cont
|______________________________________|______________|_____|______|
|
| Disponibil n lei din fonduri externe|5151.1.01-05 |
|
X |
|
|
|
|
|
|
|
|
|
|
|
| indirecte
|
|
|
|
|___________|______________________________________|______________|_____|______|
1.5. Constituirea debitelor de recuperat de la autoritile de management, reprezentnd sume

provenite din prefinanare nejustificate n termen de 6 luni de la acordarea acestora
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| Sume de recuperat de la AM - debite |4573.1.3
| X |
|
| contabil | IS
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume avansate AM din prefinanare
|4572.1
|
|
X |
|___________|______________________________________|______________|_____|______|
1.6. ncasarea debitelor recuperate de la autoritile de management n contul 54.01.05.00

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5151.2
| X |
|
| cont
|
|
|
|
|
|
|
|
|
| de la buget
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| IS
|
|
|
|
|___________|______________________________________|______________|_____|______|
1.7 Virarea sumelor din disponibilitile unui program operaional pentru continuarea
finanrii altui program operaional
a. virare din contul 54.01.01.01-05
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
| indirecte
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| cont
|
|
|
|
|
|
|
|
|
|
| indirecte
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
2. Fonduri de la bugetul statului - Prefinanare

2.1 nregistrarea sumelor de primit de la bugetul de stat reprezentnd prefinanare
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| fonduri
| prefinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| prefinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
2.2 ncasarea sumelor reprezentnd prefinanare de la bugetul statului n contul 54.01.03.00
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
|
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| prefinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
2.3 Virarea sumelor din prefinanarea de la bugetul statului n conturile programelor

operaionale
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
| operaionale
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil de la buget reprezentnd |559.1.01-05
| X |
|
| cont
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
2.4 Virarea sumelor din prefinanare ctre autoritile de management din contul 54.01.03.0105
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Sume avansate AM din prefinanare
|4572.1
| X |
|
| cont
|______________________________________|______________|_____|______|
|
| Disponibil de la buget reprezentnd |559.1.01-05
|
|
X |
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
2.5 Virarea sumelor din prefinanare de la bugetul statului din conturile programelor
operaionale pentru folosirea ulterioar a acestora
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
|
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
2.6 Rentregirea sumelor avansate de la bugetul de stat cu sumele primite de la Comisia

European
a. virarea din contul 54.01.01.01-05
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
| indirecte
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
|
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
2.7 Virarea sumelor neutilizate din contul 54.01.03.00 n contul 23.51.01.55 sau 20.30.01.03 la
bugetul de stat la sfritul perioadei de programare sau la solicitarea ordonatorului principal de
credite
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
| prefinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
| operaionale
|
|
|
|
|___________|______________________________________|______________|_____|______|
3. Fonduri externe nerambursabile de la Comisia European - pli intermediare

3.1 Virarea din contul 54.01.01.01-05 a sumelor datorate autoritilor de management din
fonduri externe nerambursabile (pe baz de previziune a cash flow-ului)
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Sume avansate AM pentru continuarea |4572.2
| X |
|
| cont
| finanrii programelor operaionale |
|
|
|
|
|______________________________________|______________|_____|______|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
| indirecte
|
|
|
|
|___________|______________________________________|______________|_____|______|
3.2 nregistrarea declaraiei de cheltuieli de la autoritile de management

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|474
| X |
|
| de
|______________________________________|______________|_____|______|
| cheltuieli| Sume avansate AM din prefinanare
|4572.1
|
|
X |
| AM
|______________________________________|______________|_____|______|
|
| Sume avansate AM pentru continuarea |4572.2
|
|
X |
|
|
|
|
|___________|______________________________________|______________|_____|______|
3.3 Sume certificate din declaraia de cheltuieli i solicitate Comisiei Europene

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Declaraie| Sume de primit de la CE
|4503
| X |
|
| de
|______________________________________|______________|_____|______|
| cheltuieli| Sume n curs de certificare
|474
|
|
X |
| ACP +
|
|
|
|
|
| Cerere de |
|
|
|
|
| fonduri
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
3.4 Corectarea sumelor justificate de ctre autoritile de management, urmare a necertificrii

integrale a sumelor din declaraia de cheltuieli ale acestora (n rou)
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|474
| X |
|
| de
|______________________________________|______________|_____|______|
| cheltuieli| Sume avansate AM din prefinanare
|4572.1
|
|
X |
| AM
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|___________|______________________________________|______________|_____|______|
3.5 ncasarea sumelor reprezentnd pli intermediare primite de la Comisia European, n

contul euro deschis la BNR
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5152
| X |
|
| cont
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Pli intermediare primite de CE
|4506.2
|
|
X |
|___________|______________________________________|______________|_____|______|
3.6. Deducerea sumelor avansate de Comisia European din sumele certificate

a. deducerea prefinanrii din sumele certificate
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4503
|
|
X |
|___________|______________________________________|______________|_____|______|
b. deducerea plilor intermediare avansate de Comisia European din sumele certificate dup
recuperarea integral a prefinanrii
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil |______________________________________|______________|_____|______|
|
|4503
|
|
X |
|___________|______________________________________|______________|_____|______|
3.7. Virarea sumelor reprezentnd pli intermediare primite de la Comisia European din
contul n euro deschis la BNR
a. schimbul valutar pentru alimentarea conturilor de la trezoreria statului
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| schimb
|______________________________________|______________|_____|______|
| valutar
|5152
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. ncasare n contul - 54.01.01.00

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
3.8. Virarea sumelor din contul de disponibil n conturile programelor operaionale

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| cont
|
|
|
|
|
|
|
|
|
|
| indirecte
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
3.9. ncasarea sumelor neutilizate de ctre autoritile de management n contul 54.01.01-05

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| cont
|
|
|
|
|
|
|
|
|
|
| indirecte
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|___________|______________________________________|______________|_____|______|
4. Utilizare fonduri de la bugetul de stat n cazul indisponibilitilor temporare de fonduri de la

Comisia European
4.1. nregistrarea sumelor de primit de la bugetul de stat
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| fonduri
| indisponibiliti
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| indisponibiliti
|
|
|
|
|___________|______________________________________|______________|_____|______|
4.2. ncasarea sumelor de la bugetul de stat n contul 54.01.03.00 reprezentnd

indisponibiliti temporare de fonduri de la Comisia European
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
|
|
|
|
|
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| indisponibiliti
|
|
|
|
|___________|______________________________________|______________|_____|______|
4.3. Virarea sumelor de la bugetul statului n conturile programelor operaionale

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
| operaionale
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil de la buget reprezentnd |559.2.01-05
| X |
|
| cont
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
4.4. Virarea sumelor datorate autoritilor de management din contul 54.01.03.01-05

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Sume avansate AM pentru continuarea |4572.2
| X |
|
| cont
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
4.5. Rentregirea sumelor avansate de la bugetul de stat cu sumele primite de la Comisia

European
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
| indirecte
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
|
|
|
|
|
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
4.6. Virarea sumelor neutilizate la bugetul de stat la sfritul perioadei de programare sau la
solicitarea ordonatorului principal de credite din contul 54.01.03.00 n contul 23.51.01.55 sau
20.30.01.03
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
| indisponibiliti
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
| operaionale
|
|
|
|
|___________|______________________________________|______________|_____|______|
5. Compensarea sumelor de restituit la bugetul statului cu cele de primit de la bugetul statului indisponibiliti temporare de fonduri de la Comisia European
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | indisponibiliti
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| indisponibiliti
|
|
|
|
|___________|______________________________________|______________|_____|______|
6. Debite recuperate de la autoritile de management

A. n situaia n care debitele recuperate rmn n continuare n conturi pentru derularea
programelor operaionale (CE a realizat deja o compensare n acest sens)
6.1. Notificare de la Comisia European pentru recuperarea debitelor de la autoritile de
management
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | IS
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4504
|
|
X |
|___________|______________________________________|______________|_____|______|
6.2. ncasarea debitelor recuperate de la autoritile de management n contul 54.01.05.01-05

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5151.2.01-05 | X |
|
| cont
|
|
|
|
|
|
|
|
|
| de la buget - pli indirecte
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| IS
|
|
|
|
|___________|______________________________________|______________|_____|______|
6.3. Virarea sumelor recuperate din debite

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
X |
| cont
|______________________________________|______________|_____|______|
|
|5151.2.01-05 |
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. ncasare n conturile 54.01.01.01-05

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| cont
|
|
|
|
|
|
|
|
|
|
| indirecte
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
6.4. Corectarea sumelor avansate de Comisia European deduse din sumele certificate
a. sume avansate din prefinanare
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|4504
| X |
|
| contabil |______________________________________|______________|_____|______|
|
|
|
X |
|
| de prefinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. sume avansate din pli intermediare

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|4504
| X |
|
| contabil |______________________________________|______________|_____|______|
|
|
|
X |
|___________|______________________________________|______________|_____|______|
B. n situaia n care sumele provenite din debitele recuperate sunt virate n conturile Comisiei
Europene
6.5. Notificare de la Comisia European pentru recuperarea debitelor de la autoritile de

management
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | IS
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4504
|
|
X |
|___________|______________________________________|______________|_____|______|
6.6. ncasarea debitelor recuperate de la autoritile de management n contul 54.01.05.01-05

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5151.2.01-05 | X |
|
| cont
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| IS
|
|
|
|
|___________|______________________________________|______________|_____|______|
6.7. Virarea sumelor reprezentnd debite recuperate de la autoritile de management

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|5151.2.01-05 |
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. ncasare n conturile 54.01.01.01-05

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| cont
|
|
|
|
|
|
|
|
|
|
| indirecte
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
6.8 Schimb valutar pentru virarea sumelor provenite din debite la Comisia European (la
solicitarea CE)
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
| indirecte
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. ncasare n contul euro deschis la BNR

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5152
| X |
|
| cont
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
6.9. Virarea la Comisia European a sumelor provenite din debite

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Dispoziie| Sume de restituit CE
|4504
| X |
|
| de plat |______________________________________|______________|_____|______|
| extern
|5152
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
7. Sume neutilizate
7.1. Evidenierea sumelor neutilizate din prefinanare i datorate Comisiei Europene
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4504
|
|
X |
|___________|______________________________________|______________|_____|______|
7.2. Evidenierea sumelor neutilizate din pli intermediare i datorate Comisiei Europene
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil |______________________________________|______________|_____|______|
|
|4504
|
|
X |
|___________|______________________________________|______________|_____|______|
8. Dobnzi
8.1. nregistrarea dobnzii de ncasat la contul n euro deschis la BNR
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| Dobnzi de ncasat
|5187
| X |
|
| contabil |______________________________________|______________|_____|______|
|
|766
|
|
X |
|___________|______________________________________|______________|_____|______|
8.2. ncasarea dobnzii n contul de disponibil n euro deschis la BNR

a. cursul la data ncasrii este mai mare dect cursul la data nregistrrii
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5152
| X |
|
| cont
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|765
|
|
X |
|
| valutar
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Dobnzi de ncasat
|5187
|
|
X |
|___________|______________________________________|______________|_____|______|
b. cursul la data ncasrii este mai mic dect cursul la data nregistrrii
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5152
| X |
|
| cont
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|665
| X |
|
|
| valutar
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Dobnzi de ncasat
|5187
|
|
X |
|___________|______________________________________|______________|_____|______|
8.3. nregistrarea dobnzii ca sum de transferat programului operaional

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|668
| X |
|
| contabil | alocat programului
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|473
|
|
X |
|
| clarificare
|
|
|
|
|___________|______________________________________|______________|_____|______|
8.4 Schimbul valutar al dobnzii bonificate

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cumprare |______________________________________|______________|_____|______|
| valut
|5152
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
8.5. ncasarea n contul de trezorerie a c/val dobnzii bonificate

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
8.6. nchiderea conturilor de cheltuieli la sfritul perioadei n vederea stabilirii rezultatului

patrimonial
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|121.08
| X |
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|665
|
|
X |
|
| valutar
|
|
|
|
|___________|______________________________________|______________|_____|______|
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|121.08
| X |
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|668
|
|
X |
|
| alocat programului
|
|
|
|
|___________|______________________________________|______________|_____|______|
8.7. nchiderea conturilor de venituri la sfritul perioadei n vederea stabilirii rezultatului

patrimonial
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|765
| X |
|
| contabil | valutar
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|121.08
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|766
| X |
|
| contabil |______________________________________|______________|_____|______|
|
|121.08
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
8.8. nregistrarea sumelor datorate autoritilor de management

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|473
| X |
|
| contabil | clarificare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|___________|______________________________________|______________|_____|______|
NOT:
acte normative specifice (legi, ordonane ale Guvernului, ordonane de urgen ale Guvernului,
hotrri ale Guvernului, ordine ale ministrului economiei i finanelor etc.).
A.3. Planul de conturi utilizat de Autoritile de Management
______________________________________________________________________________
| 451
| Sume de primit i de restituit Autoritilor de Certificare -|
|
|
|_______________|______________________________________________________________|
| 4514
| Sume de restituit Autoritilor de Certificare - INSTRUMENTE |
|
|
|_______________|______________________________________________________________|
| 4516
| Sume avansate de Autoritile de Certificare - INSTRUMENTE
|
|
|
|_______________|______________________________________________________________|
| 4516.1
| Sume avansate de Autoritile de Certificare sub form de
|
|
| prefinanare - INSTRUMENTE STRUCTURALE I FONDURI DE LA BUGET|
|_______________|______________________________________________________________|
| 4516.2
| Sume avansate de Autoritile de Certificare pentru pli
|
|
| intermediare - INSTRUMENTE STRUCTURALE I FONDURI DE LA BUGET|
|_______________|______________________________________________________________|
| 454
| Decontri cu beneficiarii debitori/creditori - INSTRUMENTE
|
|
|
|_______________|______________________________________________________________|
| 4543
| Sume de recuperat de la beneficiari -INSTRUMENTE STRUCTURALE |
|
|
|_______________|______________________________________________________________|
| 4543.1
|_______________|______________________________________________________________|
| 4543.1.1
| Sume de recuperat de la beneficiari - sume pltite n plus IS|
|_______________|______________________________________________________________|
| 4543.1.2
| Sume de recuperat de la beneficiari - sume neutilizate IS
|
|_______________|______________________________________________________________|
| 4543.1.3
| Sume de recuperat de la beneficiari - debite IS
|
|_______________|______________________________________________________________|
| 4543.1.4
|
| debite IS
|
|_______________|______________________________________________________________|
| 4543.2
| Sume de recuperat de la beneficiari - FONDURI DE LA BUGET
|
|_______________|______________________________________________________________|
| 4543.2.1
| Sume de recuperat de la beneficiari - sume pltite n plus FB|
|_______________|______________________________________________________________|
| 4543.2.2
| Sume de recuperat de la beneficiari - sume neutilizate FB
|
|_______________|______________________________________________________________|
| 4543.2.3
| Sume de recuperat de la beneficiari - debite FB
|
|_______________|______________________________________________________________|
| 4543.2.4
|
| debite FB
|
|_______________|______________________________________________________________|
| 4544
| Sume datorate beneficiarilor - INSTRUMENTE STRUCTURALE i
|
|
|
|_______________|______________________________________________________________|
| 4544.1
| Sume datorate beneficiarilor - INSTRUMENTE STRUCTURALE
|
|_______________|______________________________________________________________|
| 4544.2
| Sume datorate beneficiarilor - FONDURI DE LA BUGET
|
|_______________|______________________________________________________________|
| 4544.2.1
| Sume datorate beneficiarilor - FONDURI DE LA BUGET |
|
| COFINANARE
|
|_______________|______________________________________________________________|
| 4544.2.2
|
| CHELTUIELI NEELIGIBILE
|
|_______________|______________________________________________________________|
| 4544.2.3
|
| CHELTUIELI CONEXE
|
|_______________|______________________________________________________________|
| 4545
| Avansuri acordate beneficiarilor din prefinanare - FONDURI |
|
|
|_______________|______________________________________________________________|
| 455
| Sume de primit i de restituit bugetului (prefinanare,
|
|
| cofinanare, indisponibiliti temporare de fonduri de la
|
|
| Comisia European - INSTRUMENTE STRUCTURALE I FONDURI DE LA |
|
| BUGET
|
|_______________|______________________________________________________________|
| 4553
| Sume de primit de la buget - cofinanare
|
|_______________|______________________________________________________________|
| 4554
| Sume de restituit bugetului - cofinanare
|
|_______________|______________________________________________________________|
| 456
| Sume de primit i de restituit bugetului pentru cheltuieli
|
|
| neeligibile i cheltuieli conexe INSTRUMENTE STRUCTURALE I |
|
|
|_______________|______________________________________________________________|
| 4563
| Sume de primit de la buget pentru cheltuieli neeligibile i |
|
| cheltuieli conexe
|
|_______________|______________________________________________________________|
| 4563.1
| Sume de primit de la buget - cheltuieli neeligibile
|
|_______________|______________________________________________________________|
| 4563.2
| Sume de primit de la buget - debite datorate Comisiei
|
|
| Europene
|
|_______________|______________________________________________________________|
| 4563.3
| Sume de primit de la buget - cheltuieli conexe
|
|_______________|______________________________________________________________|
| 4564
| Sume de restituit bugetului - cheltuieli neeligibile i
|
|
| cheltuieli conexe
|
|_______________|______________________________________________________________|
| 4564.1
| Sume de restituit bugetului - cheltuieli neeligibile
|
|_______________|______________________________________________________________|
| 4564.2
| Sume de restituit bugetului - debite datorate Comisiei
|
|
| Europene
|
|_______________|______________________________________________________________|
| 4564.3
| Sume de restituit bugetului - cheltuieli conexe
|
|_______________|______________________________________________________________|
| 473
| Decontri din operaii n curs de clarificare
|
|_______________|______________________________________________________________|
| 515
|
|_______________|______________________________________________________________|
| 5151
|
|_______________|______________________________________________________________|
| 5151.1
| Disponibil n lei din fonduri externe nerambursabile,
|
|
| prefinanarea i fondul de indisponibiliti temporare de la |
|
| bugetul de stat
|
|_______________|______________________________________________________________|
| 5151.1.01-05 | Disponibil n lei din fonduri externe nerambursabile,
|
|
| prefinanare i fondul de indisponibiliti temporare de la |
|
| bugetul de stat pentru finanarea programelor operaionale
|
|_______________|______________________________________________________________|
| 5151.2
| Disponibil n lei din debite recuperate aferente fondurilor |
|
| externe nerambursabile i fondurilor de la buget
|
|_______________|______________________________________________________________|
| 5151.2.01-05 | Disponibil n lei din debite recuperate aferente fondurilor |
|
| structurale i fondurilor de la buget
|
|_______________|______________________________________________________________|
| 5152
| Disponibil n valut din fonduri externe nerambursabile
|
|_______________|______________________________________________________________|
| 5187
| Dobnzi de ncasat
|
|_______________|______________________________________________________________|
| 558
| Disponibil din contribuia naional aferent programelor/
|
|
|
|_______________|______________________________________________________________|
| 5581
| Disponibil din contribuia naional reprezentnd
|
|
| cofinanarea de la buget aferent programelor/proiectelor
|
|
|
|_______________|______________________________________________________________|
| 5581.01-05
|
| operaionale
|
|_______________|______________________________________________________________|
| 5582
|
| neeligibile i cheltuieli conexe de la buget aferente
|
|
|
|
| nerambursabile
|
|_______________|______________________________________________________________|
| 5582.1
|
|
|
|
|_______________|______________________________________________________________|
| 5582.1.1
|
| neeligibile - TVA de la buget aferente programelor/
|
|
|
|_______________|______________________________________________________________|
| 5582.1.1.01-05| Disponibil din contribuia naional reprezentnd cheltuieli |
|
| neeligibile - TVA de la buget aferente programelor
|
|
| operaionale
|
|_______________|______________________________________________________________|
| 5582.1.2
| Disponibil din contribuia naional reprezentnd debite
|
|
| datorate Comisiei Europene primite de la buget aferente
|
|
|
|
| nerambursabile
|
|_______________|______________________________________________________________|
| 5582.1.2.01-05| Disponibil din contribuia naional reprezentnd debite
|
|
| datorate Comisiei Europene primite de la buget aferente
|
|
|
|_______________|______________________________________________________________|
| 5582.2
|
| conexe de la buget aferente programelor/proiectelor finanate|
|
| din fonduri externe nerambursabile
|
|_______________|______________________________________________________________|
| 5582.2.01-05 | Disponibil din contribuia naional reprezentnd cheltuieli |
|
| conexe aferente programelor operaionale
|
|_______________|______________________________________________________________|
| 581
| Viramente interne
|
|_______________|______________________________________________________________|
| 665
| Cheltuieli din diferene de curs valutar
|
|_______________|______________________________________________________________|
| 765
| Venituri din diferene de curs valutar
|
|_______________|______________________________________________________________|
A.4. Monografia privind nregistrarea n contabilitatea Autoritilor de Management a

1. Prefinanare primit de la Autoritatea de Certificare i Plat
1.1. ncasarea sumelor reprezentnd prefinanare de la Autoritatea de Certificare i Plat, n
conturile 54.01.06.01-05
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| cont
| nerambursabile, prefinanare i
|
|
|
|
|
| fondul de indisponibiliti temporare|
|
|
|
|
| de la bugetul de stat pentru
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume avansate de ACP - prefinanare |4516.1
|
|
X |
|___________|______________________________________|______________|_____|______|
1.2. Plata sumelor reprezentnd prefinanarea acordat beneficiarilor din conturile

54.01.06.01-05
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
| prefinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
1.3. Constituirea debitelor de recuperat de la beneficiari reprezentnd sume provenite din

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | debite - IS
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| prefinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
1.4. ncasarea debitelor de la beneficiari n conturile 54.01.05.01-05

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5151.2.01-05 | X |
|
| cont
|
|
|
|
|
| structurale i fondurilor de la buget|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| debitori IS
|
|
|
|
|___________|______________________________________|______________|_____|______|
1.5. Virarea sumelor recuperate de la beneficiari n vederea continurii finanrii programelor

operaionale
a) Virare din contul 54.01.05.01-05
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|5151.2.01-05 |
|
X |
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
b) ncasare n contul 54.01.06.01-05

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| cont
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
| 581
|
|
X |
|___________|______________________________________|______________|_____|______|
1.6. Evidenierea sumelor neutilizate din prefinanare i datorate Autoritii de Certificare i

Plat
a. n situaia n care sumele neutilizate din prefinanare se restituie la Autoritatea de Certificare
i Plat
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil |______________________________________|______________|_____|______|
|
| Sume de restituit ACP
|4514
|
|
X |
|___________|______________________________________|______________|_____|______|
b. n situaia n care sumele neutilizate din prefinanare se regularizeaz cu plile intermediare

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil |______________________________________|______________|_____|______|
|
| Sume avansate de ACP - pli
|4516.2
|
|
X |
|
| intermediare
|
|
|
|
|___________|______________________________________|______________|_____|______|
1.7. Virarea sumelor neutilizate din prefinanare i datorate ACP-ului

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Sume de restituit ACP
|4514
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
2. Pli intermediare primite de la Autoritatea de Certificare i Plat

2.1. ncasarea sumelor de la Autoritatea de Certificare i Plat reprezentnd finanarea din
fonduri structurale i fonduri de la buget aferent programelor/proiectelor n conturile
54.01.06.01-05
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| cont
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4516.2
|
|
X |
|
| intermediare
|
|
|
|
|___________|______________________________________|______________|_____|______|
2.2. nregistrarea sumelor datorate beneficiarilor aflate n curs de clarificare (certificare)

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Cerere de | Decontri din operaii n curs de
|473
| X |
|
| rambursare| clarificare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume datorate beneficiarilor - IS
|4544.1
|
|
X |
|___________|______________________________________|______________|_____|______|
2.3. Diminuarea sumelor datorate beneficiarilor cu sumele acordate din prefinanare

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|4544.1
| X |
|
| contabil |______________________________________|______________|_____|______|
|
|
|
X |
|
| prefinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
2.4. Virarea din conturile 54.01.06.01-05 a sumelor datorate beneficiarilor din fondurile
structurale, dup reinerea prefinanrii acordate
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Sume datorate beneficiarilor - IS
|4544.1
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
2.5. Constituirea sumelor de recuperat de la beneficiari urmare a plilor efectuate eronat

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | sume pltite n plus IS
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| 4514
|
|
X |
|___________|______________________________________|______________|_____|______|
2.6. Recuperarea sumelor de la beneficiari

a) compensarea sumelor de recuperat de la beneficiari cu sumele datorate acestora
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|4544.1
| X |
|
| contabil |______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
b) ncasarea sumelor de la beneficiari n contul 54.01.06.01-05

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| cont
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
2.7 Evidenierea sumelor neutilizate din pli intermediare i datorate Autoritii de Certificare
i Plat
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|4516.2
| X |
|
| contabil | intermediare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4514
|
|
X |
|___________|______________________________________|______________|_____|______|
2.8. Virarea sumelor neutilizate din pli intermediare la Autoritatea de Certificare i Plat
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|4514
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
2.9. nregistrarea declaraiei de cheltuieli a autoritilor de management transmis Autoritii

de Certificare i Plat
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Declaraie| Sume avansate de ACP - prefinanare |4516.1
| X |
|
| de
|______________________________________|______________|_____|______|
| cheltuieli| Sume avansate de ACP - pli
|4516.2
| X |
|
| AM
| intermediare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|473
|
|
X |
|
| clarificare
|
|
|
|
|___________|______________________________________|______________|_____|______|
3. Finanarea de la bugetul statului - Cofinanare

3.1 nregistrarea sumelor datorate beneficiarilor
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Cerere de | Decontri din operaii n curs de
|473
| X |
|
| rambursare| clarificare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume datorate beneficiarilor - FB
|4544.2.1
|
|
X |
|
| cofinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Cerere de | Sume de primit de la buget |4553
| X |
|
| fonduri
| cofinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| cofinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
3.3 ncasarea sumelor reprezentnd cofinanare de la bugetul statului n conturile 54.01.02.0105

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5581.01-05
| X |
|
| cont
|
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume de primit de la buget |4553
|
|
X |
|
| cofinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
3.4 Plata din conturile 54.01.02.01-05 a sumelor datorate beneficiarilor din cofinanarea de la
bugetul statului
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Sume datorate beneficiarilor - FB
|4544.2.1
| X |
|
| cont
| cofinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|5581.01-05
|
|
X |
|
|
|
|
|
|
| operaionale
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | sume pltite n plus - FB
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| cofinanare
|
|
|
|
|___________|______________________________________|______________|_____|______|
3.6 Recuperarea sumelor de la beneficiari

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|4544.2.1
| X |
|
| contabil | cofinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| sume pltite n plus - FB
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| cont
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
3.7 nregistrarea declaraiei de cheltuieli a autoritilor de management transmise Autoritii

de Certificare i Plat
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | cofinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|473
|
|
X |
|
| clarificare
|
|
|
|
|___________|______________________________________|______________|_____|______|
3.8 Virarea sumelor neutilizate din cofinanare la bugetul statului

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Sume de restituit bugetului |4554
| X |
|
| cont
| cofinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|5581.01-05
|
|
X |
|
|
|
|
|
|
| operaionale
|
|
|
|
|___________|______________________________________|______________|_____|______|
4. Finanare de la bugetul statului - Cheltuieli neeligibile

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| fonduri
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4544.2.2
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
4.2 ncasarea sumelor reprezentnd cheltuieli neeligibile de la bugetul statului n conturile

54.01.04.01-05
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil din contribuia naional |5582.1.1.01-05| X |
|
| cont
| reprezentnd cheltuieli neeligibile -|
|
|
|
|
| TVA de la buget aferente programelor |
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
4.3 Plata din conturile 54.01.04.01-05 a sumelor datorate beneficiarilor reprezentnd cheltuieli
neeligibile - TVA
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|4544.2.2
| X |
|
| cont
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Disponibil din contribuia naional |5582.1.1.01-05|
|
X |
|
|
|
|
|
|
|
|
|
| operaionale
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | sume pltite n plus - FB
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|4544.2.2
| X |
|
| contabil | cheltuieli neeligibile
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| cont
|
|
|
|
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
4.6 Compensarea sumelor de restituit bugetului cu sumele de primit de la buget

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | cheltuieli neeligibile
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
4.7 Virarea sumelor neutilizate provenite din cheltuieli neeligibile la bugetul statului
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
X |
|
|
|
|
|
|
|
|
|
| operaionale
|
|
|
|
|___________|______________________________________|______________|_____|______|
5. Finanare de la bugetul statului - Cheltuieli conexe

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| fonduri
| cheltuieli conexe
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4544.2.3
|
|
X |
|
| cheltuieli conexe
|
|
|
|
|___________|______________________________________|______________|_____|______|
5.2 ncasarea sumelor reprezentnd cheltuieli conexe de la bugetul statului n conturile

54.01.04.01-05
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil din contribuia naional |5582.2.01-05 | X |
|
| cont
| reprezentnd cheltuieli conexe
|
|
|
|
|
| aferente programelor operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| cheltuieli conexe
|
|
|
|
|___________|______________________________________|______________|_____|______|
5.3 Virarea din conturile 54.01.04.01-05 a sumelor datorate beneficiarilor reprezentnd

cheltuieli conexe
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|4544.2.3
| X |
|
| cont
| cheltuieli conexe
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Disponibil din contribuia naional |5582.2.01-05 |
|
X |
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | sume pltite n plus FB
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| cheltuieli conexe
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
|4544.2.3
| X |
|
| contabil | cheltuieli conexe
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil din contribuia naional |5582.2.01-05 | X |
|
| cont
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
5.6 Compensarea sumelor de restituit bugetului cu sumele de primit de la buget

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | cheltuieli conexe
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| cheltuieli conexe
|
|
|
|
|___________|______________________________________|______________|_____|______|
5.7 Virarea sumelor neutilizate reprezentnd cheltuieli conexe de la bugetul statului

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
| cheltuieli conexe
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Disponibil din contribuia naional |5582.2.01-05 |
|
X |
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
6. Debite recuperate de la beneficiari

A. n situaia n care sunt alocate fonduri de la buget pentru sumele aferente achitrii unor
debite datorate Comisiei Europene pentru nereguli inclusiv a majorrilor de ntrziere ca urmare
a nerecuperrii la timp de la beneficiari
6.1 nregistrarea notificrii de la Autoritatea de Certificare i Plat privind sumele provenite
din debite de recuperat de la beneficiari
a. debite de recuperat - instrumente structurale
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4514
|
|
X |
|___________|______________________________________|______________|_____|______|
b. debite de recuperat - fonduri de la buget

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| cofinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Cerere de | Sume de primit de la buget - debite |4563.2
| X |
|
| fonduri
| datorate Comisiei Europene
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume de restituit bugetului - debite |4564.2
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
6.3 ncasarea sumelor de la bugetul de stat

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| cont
| reprezentnd debite datorate Comisiei|
|
|
|
|
| Europene primite de la buget aferente|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume de primit de la buget - debite |4563.2
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
6.4 Virarea n conturile Autoritii de Certificare i Plat a sumelor aferente achitrii unor
debite datorate Comisiei Europene
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|4514
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
6.5 ncasarea debitelor recuperate de la beneficiari n contul 54.01.05.01-05

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5151.2.01-05 | X |
|
| cont
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| debite IS
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
| neeligibile)
|
|
|
|
|___________|______________________________________|______________|_____|______|
6.6 Repartizarea sumelor provenite din debite recuperate de la beneficiari

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|5151.2.01-05 |
|
X |
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. ncasare n conturile 54.01.04.01-05 i 54.01.02.01-05

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| Disponibil din contribuia naional |5582.1.2.01-05| X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
|
|
|
|
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|5581.01-05
| X |
|
|
|
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
6.7 Virarea sumelor la bugetul statului urmare a recuperrii acestora de la beneficiari

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Sume de restituit bugetului - debite |4564.2
| X |
|
| cont
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
B. n situaia n care nu sunt alocate fonduri de la buget iar debitele sunt recuperate de la
beneficiari
6.8 nregistrarea notelor de debit emise ctre beneficiar
a. debite de recuperat - instrumente structurale
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|4514
|
|
X |
|___________|______________________________________|______________|_____|______|
b. debite de recuperat - fonduri de la buget

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| cofinanare
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
6.9 ncasarea debitelor recuperate de la beneficiari n contul 54.01.05.01-05

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|5151.2.01-05 | X |
|
| cont
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| debite IS
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
| neeligibile)
|
|
|
|
|___________|______________________________________|______________|_____|______|
6.10 Repartizarea sumelor provenite din debite recuperate de la beneficiari

a. n situaia n care sumele provenite din debitele recuperate sunt virate n conturile
54.01.06.01-05, 54.01.02.01-05 i 54.01.04.01-05
- virare din contul 54.01.05.01-05
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|5151.2.01-05 |
|
X |
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
- ncasare n conturile 54.01.06.01-05, 54.01.02.01-05 i 54.01.04.01-05
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|
| Disponibil n lei din fonduri externe|5151.1.01-05 | X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
|
|
|
|
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|5581.01-05
| X |
|
|
|
|
|
|
|
| operaionale
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
b. n situaia n care sumele provenite din debitele recuperate aferente instrumentelor

structurale sunt virate Autoritii de Certificare i Plat din contul 54.01.05.01-05
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|4514
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|5151.2.01-05 |
|
X |
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
NOT:
Hotrri ale Guvernului, Ordine ale ministrului economiei i finanelor etc.)
A.5. Planul de conturi utilizat de beneficiarii finali (instituii publice) pentru instrumente
structurale, fonduri pentru agricultur, fonduri de la buget i alte fonduri.
______________________________________________________________________________
| 458
| Sume de primit i de restituit Autoritilor de
|
|
| Certificare/Autoritilor de Management - INSTRUMENTE
|
|
|
|_______________|______________________________________________________________|
| 4583
| Sume de primit de la Autoritile de Certificare/Autoritile|
|
| de Management - INSTRUMENTE STRUCTURALE I FONDURI DE LA
|
|
| BUGET
|
|_______________|______________________________________________________________|
| 4583.1
|
| de Management - INSTRUMENTE STRUCTURALE
|
|_______________|______________________________________________________________|
| 4583.2
|
| de Management - FONDURI DE LA BUGET
|
|_______________|______________________________________________________________|
| 4584
| Sume de restituit Autoritilor de Certificare/Autoritilor |
|
| de Management - INSTRUMENTE STRUCTURALE I FONDURI DE LA
|
|
| BUGET
|
|_______________|______________________________________________________________|
| 4584.1
|
| de Management - INSTRUMENTE STRUCTURALE
|
|_______________|______________________________________________________________|
| 4584.2
|
| de Management - FONDURI DE LA BUGET
|
|_______________|______________________________________________________________|
| 515
|
|_______________|______________________________________________________________|
| 5151
|
|_______________|______________________________________________________________|
| 558
| Disponibil din contribuia naional aferent
|
|
|
|
| nerambursabile
|
|_______________|______________________________________________________________|
| 5581
| Disponibil din contribuia naional reprezentnd cofinanare|
|
| de la buget aferent programelor/proiectelor finanate din
|
|
| fonduri externe nerambursabile
|
|_______________|______________________________________________________________|
| 5582.1
|
|
|
|
|_______________|______________________________________________________________|
| 5582.2
|
| conexe de la buget aferente programelor/proiectelor finanate|
|
| din fonduri externe nerambursabile
|
|_______________|______________________________________________________________|
| 581
| Viramente interne
|
|_______________|______________________________________________________________|
| 673
| Transferuri interne
|
|_______________|______________________________________________________________|
| 770
| Finanarea de la buget
|
|_______________|______________________________________________________________|
| 7701
| Finanarea de la bugetul de stat
|
|_______________|______________________________________________________________|
| 7702
| Finanarea de la bugetele locale
|
|_______________|______________________________________________________________|
| 774
| Finanarea din fonduri externe nerambursabile
|
|_______________|______________________________________________________________|
| 778
| Venituri din contribuia naional de la buget aferent
|
|
|
|
| nerambursabile
|
|_______________|______________________________________________________________|
A.6. Monografia privind nregistrarea n contabilitatea beneficiarilor finali (instituii publice) a

operaiunilor cu instrumente structurale, fonduri pentru agricultur, fonduri de la buget i alte
fonduri
1. Achiziii de bunuri i servicii n baza facturii emise de furnizori
a. nregistrarea activelor fixe corporale sau necorporale
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| Conturi de active fixe
|2xx
| X |
|
| contabil |______________________________________|______________|_____|______|
|
| Furnizori de active fixe
|404
|
|
X |
|___________|______________________________________|______________|_____|______|
b. nregistrarea bunurilor achiziionate

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| Conturi de stocuri
|3xx
| X |
|
| contabil |______________________________________|______________|_____|______|
|
| Furnizori
|401
|
|
X |
|___________|______________________________________|______________|_____|______|
c. nregistrarea serviciilor prestate

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| Conturi de cheltuieli
|6xx
| X |
|
| contabil |______________________________________|______________|_____|______|
|
| Furnizori
|401
|
|
X |
|___________|______________________________________|______________|_____|______|
2. Plata furnizorilor din sursele proprii

a. la instituiile publice finanate de la buget
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Furnizori
|401
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|770
|
|
X |
|___________|______________________________________|______________|_____|______|
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Furnizori de active fixe
|404
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|770
|
|
X |
|___________|______________________________________|______________|_____|______|
b. la instituiile publice finanate integral sau parial din venituri proprii

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de |Furnizori
|401
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|Conturi la trezoreria statului
|5xx
|
|
X |
|___________|______________________________________|______________|_____|______|
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|

|404
| X |
|
| cont
|______________________________________|______________|_____|______|
|
| Conturi la trezoreria statului
|5xx
|
|
X |
|___________|______________________________________|______________|_____|______|
3. nregistrarea cererii de rambursare a cheltuielilor transmise Autoritilor de

Certificare/Autoritilor de Management
a. sume de rambursat din Instrumente Structurale
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| Sume de primit de la Autoritile de |4583.1
| X |
|
| contabil | Certificare/Autoritile de
|
|
|
|
|
| Management - IS
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Finanarea din fonduri externe
|774
|
|
X |
|
| nerambursabile
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. sume de rambursat din Fonduri de la buget

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | Certificare/Autoritile de
|
|
|
|
|
| Management - FB
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Venituri din contribuia naional de|778
|
|
X |
|
| la buget aferent programelor/
|
|
|
|
|
| proiectelor finanate din fonduri
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
4. ncasarea sumelor rambursate de ctre Autoritile de Certificare/Autoritile de

Management
a. sume rambursate din instrumente structurale
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil n lei din fonduri externe|5151
| X |
|
| cont
| nerambursabile
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| Certificare/Autoritile de
|
|
|
|
|
| Management - IS
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. sume rambursate din Fonduri de la buget - cofinanare

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil din contribuia naional |5581
| X |
|
| cont
| reprezentnd cofinanare de la buget |
|
|
|
|
| aferent programelor/proiectelor
|
|
|
|
|
| finanate din fonduri externe
|
|
|
|
|
| nerambursabile
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
| Management - FB
|
|
|
|
|___________|______________________________________|______________|_____|______|
c. sume rambursate din Fonduri de la buget - cheltuieli neeligibile

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Disponibil din contribuia naional |5582.1
| X |
|
| cont
|
|
|
|
| de la buget aferente programelor/
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
| Management - FB
|
|
|
|
|___________|______________________________________|______________|_____|______|
d. sume rambursate din fonduri de la buget - cheltuieli conexe

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
| reprezentnd cheltuieli conexe de la |
|
|
|
|
| buget aferente programelor/
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
| Management - FB
|
|
|
|
|___________|______________________________________|______________|_____|______|
5. Rentregirea sumelor avansate de la buget

a. la instituiile publice finanate de la buget
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
| Disponibil n lei din fonduri externe|5151
|
|
X |
|
| nerambursabile
|
|
|
|
|___________|______________________________________|______________|_____|______|
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Finanarea de la buget
|770
| X |
|
| cont
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
b. la instituiile publice finanate integral sau parial din venituri proprii

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|581
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
|
X |
|
| nerambursabile
|
|
|
|
|___________|______________________________________|______________|_____|______|
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Conturi la trezoreria statului
|5xx
| X |
|
| cont
|______________________________________|______________|_____|______|
|
| Viramente interne
|581
|
|
X |
|___________|______________________________________|______________|_____|______|
6. nregistrarea notelor de debit primite de la Autoritile de Certificare/Autoritile de

Management
a. debite aferente Instrumentelor Structurale
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| Finanarea din fonduri externe
|774
| X |
|
| contabil | nerambursabile
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume de restituit Autoritilor de
|4584.1
|
|
X |
|
| Certificare/Autoritilor de
|
|
|
|
|
| Management - IS
|
|
|
|
|___________|______________________________________|______________|_____|______|
NOT:
nregistrarea se mai poate efectua astfel: 4584.1 = 774 - n rou
b. debite aferente Fondurilor de la buget
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Not
| X |
|
| contabil | la buget aferent programelor/
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Sume de restituit Autoritilor de
|4584.2
|
|
X |
|
|
|
|
|
|
| Management - FB
|
|
|
|
|___________|______________________________________|______________|_____|______|
NOT:
nregistrarea se mai poate efectua astfel: 4584.2 = 778 - n rou
7. Virarea n conturile Autoritilor de Certificare i Plat/Autoritilor de Management a
sumelor reprezentnd debite
a. debite aferente Instrumentelor Structurale
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Sume de restituit Autoritilor de
|4584.1
| X |
|
| cont
|
|
|
|
|
| Management - IS
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
| nerambursabile
|
|
|
|
|___________|______________________________________|______________|_____|______|
b. debite aferente Fondurilor de la buget

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|4584.2
| X |
|
| cont
|
|
|
|
|
| Management - FB
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Disponibil din contribuia naional |5581
|
|
X |
|
| reprezentnd cofinanare de la buget |
|
|
|
|
| aferente programelor/proiectelor
|
|
|
|
|
| finanate din fonduri externe
|
|
|
|
|
| nerambursabile
|
|
|
|
|___________|______________________________________|______________|_____|______|
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|4584.2
| X |
|
| cont
|
|
|
|
|
| Management - FB
|
|
|
|
|
|______________________________________|______________|_____|______|
|
| Disponibil din contribuia naional |5582.1
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
8. n situaia n care cheltuielile neeligibile sunt cuprinse n bugetul propriu al beneficiarilor,

acestea se vireaz n cont de disponibil deschis la Trezoreria Statului
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Transferuri interne
|673
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|770
|
|
X |
|___________|______________________________________|______________|_____|______|
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
9. Utilizarea sumelor din contribuia naional reprezentnd cheltuieli neeligibile de la buget

______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|401
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|404
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Conturi de cheltuieli
|6xx
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
10. n situaia n care cheltuielile conexe sunt cuprinse n bugetul propriu al beneficiarilor,
acestea se vireaz n cont de disponibil deschis la Trezoreria Statului
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Transferuri interne
|673
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|770
|
|
X |
|___________|______________________________________|______________|_____|______|
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| X |
|
| cont
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
11. Utilizarea sumelor din contribuia naional reprezentnd cheltuieli conexe de la buget
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|401
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
|404
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
______________________________________________________________________________
| Document |
Explicaie
|
Cont
|Debit|Credit|
| contabil |
|
|
|
|
|___________|______________________________________|______________|_____|______|
| Extras de | Conturi de cheltuieli
|6xx
| X |
|
| cont
|______________________________________|______________|_____|______|
|
|
|
X |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|___________|______________________________________|______________|_____|______|
NOT:
- nregistrrile de la punctele 8, 9, 10 i 11 sunt valabile i pentru cofinanarea prevzut n
bugetele locale.
- Prezenta monografie contabil nu constituie temei legal pentru nregistrarea n contabilitate a
Hotrri ale Guvernului, Ordine ale ministrului economiei i finanelor etc.)."

Ordin Nr. 1187-2008

Încărcat de

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ORDIN Nr.

1187 din 16 aprilie 2008

ministrul economiei i finanelor emite urmtorul ordin:

2. La contul 450 "Sume de primit i de restituit Comunitii Europene - PHARE, SAPARD,

PHARE, SAPARD, ISPA, FONDURI PENTRU AGRICULTUR, FONDURI DE LA BUGET

Cu ajutorul acestui cont Autoritile de Certificare/Ministerul Agriculturii in evidena sumelor

- cu sumele de recuperat de la beneficiari, reprezentnd debite din fonduri externe

- cu prefinanarea justificat cu sumele certificate;

5582 "Disponibil din contribuia naional reprezentnd cheltuieli neeligibile de la buget

Contul 4544 "Sume datorate beneficiarilor - INSTRUMENTE STRUCTURALE, FONDURI

- cu sumele transferate de Autoritile de Certificare n conturile beneficiarilor, reprezentnd

Contul 4553 "Sume de primit de la buget (prefinanare, cofinanare, indisponibiliti temporare

Contul 4554 "Sume de restituit bugetului (prefinanare, cofinanare, indisponibiliti temporare

- cu sumele certificate din declaraia de cheltuieli.

4544 "Sume datorate beneficiarilor - INSTRUMENTE STRUCTURALE, FONDURI

- cu valoarea debitelor de recuperat de la Autoritile de Management reprezentnd sume din

- cu sumele restituite de Autoritile de Management/Ageniile de Pli din conturile de

Contul 4583 "Sume de primit de la Autoritile de Certificare/Autoritile de

AGRICULTUR, FONDURI DE LA BUGET I ALTE FONDURI" (la beneficiarii finali)" se

- cu sumele din prefinanare i pli intermediare nscrise n Declaraiile de cheltuieli ale

- cu sumele justificate de Autoritile de Management, corectate ca urmare a necertificrii

Contul 5581 "Disponibil din contribuia naional reprezentnd cofinanarea de la buget

4543 "Sume de recuperat de la beneficiari - INSTRUMENTE STRUCTURALE, FONDURI

4584 "Sume de restituit Autoritilor de Certificare/Autoritilor de Management/Ageniilor de

4544 "Sume datorate beneficiarilor - INSTRUMENTE STRUCTURALE, FONDURI

121 "Rezultatul patrimonial"

A.2 Monografie privind nregistrarea n contabilitatea Autoritii de Certificare i Plat a

b. ncasare n contul de trezorerie al ACP-54.01.01.00

b. ncasare n contul 54.01.01.06 sau 54.01.01.07

1.5. Constituirea debitelor de recuperat de la beneficiari, reprezentnd sume provenite din

1.6. ncasarea debitelor de la beneficiari n contul 54.01.05.06 sau 54.01.05.07

1.7 Virarea sumelor recuperate de la beneficiari n vederea continurii finanrii programelor

b. ncasare n contul 54.01.01.06 sau 54.01.01.07

b. ncasare n contul 54.01.01.07 sau 54.01.01.06

2. Fonduri de la bugetul statului - Prefinanare

2.2 ncasarea sumelor reprezentnd prefinanare de la bugetul statului n contul 54.01.03.00

2.3 Virarea sumelor din prefinanarea de la bugetul statului n conturile programelor

b. ncasare n contul 54.01.03.06 sau 54.01.03.07

b. ncasare n contul 54.01.03.00

2.6. Constituirea debitelor de recuperat de la beneficiar reprezentnd sumele provenind din

2.7. ncasarea debitelor de la beneficiari n contul 54.01.05.06 sau 54.01.05.07

2.8 Rentregirea sumelor avansate de la bugetul de stat cu sumele primite de la Comisia

b. ncasarea n contul 54.01.03.00

3. Fonduri externe nerambursabile de la Comisia European - pli intermediare

3.2 Diminuarea sumelor datorate beneficiarilor cu sumele acordate din prefinanare

3.4 Sume certificate din declaraia de cheltuieli i solicitate Comisiei Europene

3.5 Constituirea sumelor de recuperat de la beneficiari urmare a plilor efectuate eronat

3.6 ncasarea sumelor de la beneficiari n contul 54.01.01.06 sau 54.01.01.07

3.7 ncasarea sumelor reprezentnd pli intermediare primite de la Comisia European n

3.8 Deducerea sumelor avansate de Comisia European din sumele certificate

b. ncasare n contul -54.01.01.00

3.10 Virarea sumelor din contul de disponibil n conturile programelor operaionale de

b. ncasare n contul 54.01.01.06 sau 54.01.01.07

4. Fonduri de la bugetul statului - Cofinanare

4.5 Sume certificate din declaraia de cheltuieli i declarate Comisiei Europene

4.6 Constituirea sumelor de recuperat de la beneficiari urmare a plilor efectuate eronat

4.7 ncasarea sumelor de la beneficiari n contul 54.01.02.06 sau 54.01.02.07

5. Fonduri de la bugetul statului - Indisponibiliti temporare de fonduri de la Comisia

5.2 ncasarea sumelor reprezentnd indisponibiliti temporare de fonduri de la Comisia

5.3 Virarea sumelor de la bugetul statului n conturile programelor operaionale

b. ncasare n contul 54.01.03.06 sau 54.01.03.07

5.5. Rentregirea sumelor avansate de la bugetul de stat cu sumele primite de la Comisia

b. ncasare n contul 54.01.03.00