PROCEDURA OPERATIONALA, UNITATEA PRIVIND Primaria Simeria CIRCUITUL DOCUMENTELOR Compartimentul ‘Audit intern 0.12.02 1. Lista responsabililor cu elaborarea, verificarea si aprobarea editiei sau dupa caz, a reviziei in cadrul editiei procedurii operationale Elemente privind eH | Semnatura | responsabilii/ | ‘Numele si Funetia Data | operatiunea prenumele 2 3 + 3 Ld. ___| Oprisa Adrian Auditor 19.03.2012 | re 1.2. Oprisa Adrian Auditor 19.03.2012 13 ‘Aprobat Paun-Jura Petru Radu | Primar 11.05.2012 | pot {“loragul \ SIMERIA (2. aeCod: P.O. 12.02 PROCEDURA OPERATIONALA UNITATEA PRIVIND Primaria Simeria SnCu DoS uMen a ELOn: Revizia: - Compartimental ride ex. i= Audit intern Pagina 2 din Exemplar ori 2. Situatia edi lor sia reviziilor in cadrul editiilor procedurii operationale Editia/ revizia | ComPonenta rev in eadrul edi Mod: reviziei itatea Data de la care se aplica prevederile revizi Editiat ae 4 14.05.2012 Revizia 2 izUNITATEA PRIVIND [Link] ex.: 3 Primaria Simeria CIRCUFTUL DOCUMENTELOR Revizia: - Compartimentul Nr-de ex. Audit intern Cod: P.O. 12.02 Pagina 3 din Exemplar n PROCEDURA OPERATIONALA 3. Lista cuprizand persoanele la care se difuzeaza editia sau, dupa caz, revizia din eadrul editiei procedurii operationale Exe Scopul | me Compar-timent Fonctia | Namesi | Data | cisnaturn difwzarié | plar prenume | primiril i 2 3 4 3 6 7 31 | Aplicare [1 ‘Audit intern Auditor | Oprisa Adrian 32 [Informare | 1 | Directia Politia Local | Director | Roman itcea Aurel 33 |informare | 1” | Directia Economica Director | Joldos Daniela Alexandra 34 Jinformare | 1 | Arhitect seF ‘Aihitect sef | Matis Nicolae Alin 35 | informare | 1 | Birou Utilitail | SeFbirou | TacobGeorg Publice-Mediu 34 [informare | 1 | Serviciu —Voluntar | Sef Serviciu pentru Situatii de Tiberiu Urgent 37 [Tnformare [1 [Serviciu Asistenti| Sef'serviciu | Pintea Social’ Adrian _| 38 [Tnformare [1 | Serviciul Public de| Sef'serviciu | Bedea Dezvoltare Locali-Sef lulius Gelu Serviciu de Dezvoltare Local Tnformare | 1 | Compartiment Reprezenta | Neag 7 Investitii nt Maria compartime nt 310 /Tnformare | 1 | Secretar Secretar | Todor Nicolae Adrian _ _| 31 [Taformare [1 | SPCLEP Reprezenta | Todericiu nt SPCLEP | _Liviu ‘3i2_|“Arhivare [i | Compartiment arhiva | Arhivar 313 | Aprobare [1 Primar Primar | PaunJura [= = Petru RaduPROCEDURA OPERATIONALA | Edifia: 1 UNITATEA PRIVIND Primaria Simeri CIRCUFTUL DOCUMENTELOR Compartimentul Audit intern Cod: P.O. 12.02 Pagina adn Exemplar art 4, SCOPUL 4.1, Procedura descrie activititile desfisurate in cursul cit Hi documentelor in Compartimentul de audit intern 4.2. Prezenta procedura stabileste Muxul de lucru parcurs in primirea si difuzarea controlata a corespondente’ in Compartimentul audit intern 4.3. Prin Procedura se urmareste asigurarea unui circuit corect, eficient, operativ si legal al documentelor.PROCEDURA OPERATIONALA UNITATEA PRIVIND i Primaria Simeri: CIRCUITUL DOCUMENTELOR ‘Compartimentul Nrade ex. Audit intern Cod: P.O. 12.02 Pagina 5 din Exemplar aril 5. DOMENIUL DE APLICARE 5.1, Procedura se aplica cadrul compartimentului de audit intern 5.2, Proceduira este intocmiti in scopul prezentirii circuitului documentelor, atét pentru cele intrate din exterior, cit si pentru cele din oficiu 5.3. La procedura patticipa toate Compartimentele de speci care le revin in primirea sau emiterea de documente. ite, conform cu.UNITATEA Primaria Simeria Compartimentul ‘Audit intern PROCEDURA OPERATIONALA PRIVIND CIRCUITUL DOCUMENTELOR Cod: P.O. 12.02 Editia: 1 Pagina 6 di Exemplar art 6. DOCUMENTE DE REFERINTA 6.1. Reglementari internationale SREN 1SO 9001:2001 6.2 Legi Primara Legea nr. 672/2002 privind auditul public intern, republicata in anul 2011 Legea 16/1996 privind arhivele 6.3 Legislatie secundara 0. F:P. nr. 38/2003 pentru aprobarea Normelor generale privind exercitarea activititii de audit public intern, cu modificarile si completirile ulterioares € 6.4 Alte documente, inclusiv reglementiri interne ale entit Regulamentul de Organizare si Functionare 6PROCEDURA OPERATIONALA | Editia: 1 UNITATEA | PRIVIND Nrade ex. Primaria Simeria | CIRCUTTUL DOCUMENTELOR Reva: 7 Compartimentul ee Nrade ex. Audit intern Cod: P.O. 12.02 Pagina 7din__ Exemplar nr.:l 7. DEFINITH $I PRESCURTARI UCAAPI: Unitatea Centrala de Armonizare pentru Auditul Public Intern + CAPI: Comitetul pentru Audit Public Intern + DGFP: Directia General’ a Finantelor Publice + CLC: Chestionarul de luare la cunostinta * CCI: Chestionarul de control intern * CLV: Chestionarul ~ lista de verificare + FIAP: Fisa de identificare gi analiza a problemei + IT: Tehnologia informatiei -Procedura operationali-Prezentarea formalizata. in scris, a tuturor pasilor ce trebuie urmati. a metodelor de lucru stabilite si a regulilor de aplicat in vederea realizarii activitatii, cu privire la aspectul procesual -Editie a unei_proceduri operationale Forma i proceduri operationale, aprobata si difuzata -Revizia in cadrul unei editii-Actiunile de modificare, adaugare, suprimare sau altele asemenea, dupa caz, a uneia sau a mai multor componente ale unei edifii a procedurii operationale, actiuni care au fost aprobate si difuzate a) audit public intern - activitate functional independenta si obiectiva, de asigurare si consilicre, conceputa sa adauge valoare si sa imbunatateasca activitatile entitalii publice; ajuta entitatea publica sa isi indeplineasca obiectivele, printr-o abordare sistematica si metodica, evalucaza si imbunatateste eficienta si eficacitatea managementului riscului, controlului si proceselor de guvernanta; b) autoritate publica - orice organ de stat sau al unitatilor administrativ-teritoriale care actioneaza, in regim de putere publica, pentru satisfacerea unui interes legitim public: sunt asimilate autoritatilor publice structurile asocfative ale autoritatilor publice locale si altepetsoane juridice de drept privat care, potrivit legti, au obtinut statut de utilitate publica si sunt autorizate sa presteze un serviciu public, in regim de putere publica; ©) cadrul general de competente profesionale al auditorului intern din sectorul public, denumit, in continuare cadrul general de competente profesionale - cuprinde domeniile si, in cadrul lor, cunostintele, abilitatile si valorile profesionale necesare exercitari activitati de audit publicintern in entitatile publice si care sunt specificate in Standardul Ocupational “Auditor intern in sectorul publ d) Carta auditului public intern - document oficial care defineste scopul, obiectivele, organizatea, competentele, responsabilitatile st autoritatea structurif de audit in publice, sfera de aplicare, natura serviciilor de asigurare si consiliere, metodologia de lucru, regulile de conduita a auditorilor interni si stabileste necesitatea accesului la documente, bunuti si informatii, cu ocazia misiunilor de audit desfasurate: ©) certificat de atestare a auditorului intern din sectorut public, denumit in continuarecertificat de atestare - document emis de Ministerul Finantelor Publice, prin Unitatea Centralade Armonizare pentru Auditul Public Intern (UCAAPI), care atesta indeplinirea conditiilor necesare pentru ca un auditor intern sa desfasoare activitati tial sau actualizatd, dupa caz, a uneiPROCEDURA OPERATIONALA Bditia: 1 UNITATEA PRIVIND | Primaria Simeria CIRCUITUL DOCUMENTELOR Compartimentul Audit intern | Cod: P.O. 12.02 Pagina s din Exemplar nrzl | de audit public intern in entitatile publices 1) compartiment de audit public intern - notiune generica privind tipul de structura functionala de baza a auditului public intern care, in funetie de volumul si complexitatea activitatilor si riscurile asociate de la nivelul entitatii publice, poate fi: directie generala, directie, serviciu, birou sau compartiment ext minimum 2 auditor’ interni, angajati eu norma intreaga: £) control intem - totalitatea politicilor si procedurilor elaborate si implementate de ‘managementul entitatii publice pentru a asigura: atingerea obiectivelor entitati intr-un mod economic, eficient si eficace; respectarea regulilor specifice domeniului, a politicilor si deciziilor managementului protejarea bunurilor si informatiilor, prevenirea si depistarea fraudelor si erorilor: calitatea documentelor contabile, precum si furnizarea in timp util de informatii de incredere pentru management; bh) control financiar public intern - intregul sistem de control intern din sectorul public, format din sistemele de control ale entitatilor publice, ale altor structuri abilitate de Guvern si din Uunitatile centrale responsabile cu armonizarca si implementarea principiilor si standardelor de control si de audit; 1) cooperare pentru asigurarea activitatii de audit public intern in entitatile publice locale - exercitarea in comun a activitatii de audit public intern de catre mai multe entitati, una indeplinind rol de organizator, sau realizarea acestei activitati, pentru mai multe entitati publice locale, de compartimente de audit organizate la nivelul structurilor asociative de utilitate publica ale autoritatilor administratiei publice locale, in conformitate cu hotararile consiliilor locale: conditiile si termenii cooperarii sunt stabilitiintr-un acord; 4) dobandirea competentelor - procesul prin care se obtin cunostintele, abilitatile si valorile profesionale necesare unei persoane pentru a planifica si executa misiuni de audit publicintern Ja entitatile publice si a caror detinere este confirmata de catre institutii autorizate prin lege: k) economicitate - minimizarea costului resurselor alocate pentru atingerea rezultatelor estimate ale unei activitati, eu mentinerea calitatii corespunzatoare a acestor rezultate; I) eficacitate - gradul de indeplinire a obiectivelor programate pentru fiecare dintre activitati si raportul dintse efectul proiectat si rezultatul efectiv al activitatii respective; m) eficienta - maximizarea rezultatelor nei activitati in relatie cu resursele utilizate; 1) entitate publica - autoritatea publica, institutia publica, compania/societatea nationala, regia autonoma, societatea comerciala la care statul sau o unitate administrativ-teritoriala este actionar majoritar si care are personalitate juridiea, precum si entitatea finantata in proportie de peste 50% din fonduri publice; ©) fonduri publice - sumele alocate din bugetul de stat, bugetele locale, bugetul asigurarilor sociale de stat, bugetele fondurilor speciale, bugetul Trezoreriei Statului, bugetele institutiilor publice autonome, fondurile provenite din credite exteme contractate sau garantate de stat sia caror rambursare, dobanzi si alte costuri se asigura din fonduri publice si din fonduri externe nerambursabil p) guvernanta - ansamblul proceselor si structurilor implementate de management in scopul informarii, directionarii, conducerii si monitorizarii activitatilor entitati publice catre atingerea obiectivelor sale; *) institute publica - denumire genevica ce include Parlamentul, Administratia Prezidentiata, ministerele, celelalte organe de specialitate ale administratiei publice, alte autoritati publice, institutile publice autonome, unitatile administrativteritoriale, respectiv comunele, orasele, municipiile, judetele, sectoarcle si municipiul Bucuresti, institutiile publice centrale si locale subordonate, aflate in coordonarea sau sub autoritatea altor entitati publice, indiferent dePROCEDURA OPERATIONALA Edifia: 1 UNITATEA PRIVIND Nrde ex.: 3 pinata sites CIRCUITUL DOCUMENTELOR Compartimentul eH Auditinten [| Cod: P.O. 12.02 Pagina 9 din __ Exemplar nr. modul de finantare a activitatii lor; s) institutie publica mica - institutia care derufeaza un buget anual de pana la nivelul echivalentului in lei a 100.000 euro pe o perioada de 3 ani consecutiv; 5) institutit autorizate - institutii de invatamant superior acreditate in Romania, precum sifurnizori de formare profesionala autorizati de Consiliul National al Calificarilor si al Formarii Profesionale @ Adultilor (CNCFPA): £) pattimoniu public - totalitatea drepturilor si obligatilor statului, unitatilor administrativ- tetitoriale sau ale entitatilor publice ale acestora, dobandite sau asumate cu orice tithi; fac parte din patrimoniul public drepturile si obligatile referitoare atat fa bunurile din domeniul Public, cat si din domeniul privat al statului si al unitatilor administrativ-teritoriale; 0) pista de audit - stabilirea fluxurilor informatiilor, atributilor si responsabilitatilor referitoare la acestea, precum sia modului de arhivare a documentatiei justificative complete, pentru e desfasurarii unei actiuni, care sa permita, totodata, reconstituirea operatiu Ja suma totala pana la detalii individuale si invers: U) Standard Ocupational "Auditor intern in sectorul public"= document aprobat in baza Leg nr, 132/199 privind infiintarea. organizarea si functionarea Consiliului National al Calificarilor si al Formarii Profesionale a Adultilor, republicata, cu modificarile si completarile ulterioare, care precizeaza unitatile de competenta si nivelul asociat rezultatelor activitatilor specifice privind ocupatia de auditor inter in sectoral v) siructuri asociative ale autoritatitor publice locale, denumite in continuare structuri asociative - includ: Asociatia Comunelor din Romania, Asociatia Oraselor din Romania, Asociatia Municipiilor din Romania, Uniunea Nationala a Consiliilor Judetene din Romania si alte forme asociative de interes general pentru administratia publica locala, constituite potrivit legii, precum si structurile teritoriale cu personalitate juridica ale acestora, dupa caz.: PROCEDURA OPERATIONALA Editia: 1 UNITATEA PRIVIND Nrade ex.: 3 Primaria Simeria CIRCUFTUL DOCUMENT ELOR Compartimentul i‘ Audit intern Cod: P.O. 12.02 [Pagina iodin_——* Exemplar nrat 8. PROCEDUR. 8.1. In cadrul Compartimentului de audit inter se primesc, se emit, se adopta sau se transmit diverse acte $i documente, Circuital acestor documente si acte trebuie sa fie unul planificat si trasabil. Responsabil de proces: Auditor intern 8.2 Documente utilizate Evidenta documentelor utilizate Registru electronic intrari/iegiri general (INFOCET) 8.2.1. Lista si provet 1) Referat de justificare plan audit 2) Declaratie de independenta 3) Notificare privind declansarea misiunii de audit 4) Colectarea informatiilor 5) Analiza riscurilor 6) Programul de audit 7) Minuta sedintei de deschidere 8) Lista de verificare 9) Fisa de identificare si analiza aproblemei 10) Formular de constatare si raportare a iregularitatilor 11) Nota centratizatoare 2 documentelor de lucru 12)Sedinta de inchidere 13) Proiectul de raport de audit intern 14) Minuta sedintei de conciliere 15) Fisa de urmarire a tecomandarilor 16) Declaratie de impartialitate si pastrarea independentei-misiune de consiliere 17) Lista centalizatoare a obiectelor auditabile-misiune de consiliere 18) Tematica in detaliu-misiune de consifiere 19) Programut de consiliere 20) Minuta sedintei de deschidere ~misiune de consiliere 21) Teste-misiunea de consiliere 22) Formulare de lucru-misiune de consiliere 23) Nota centralizatoare a documentelor de lucru-misiune de consiliere 24) Minuta sedintei de inchidere-misiune de consiliere 25) Proceduri de audit intern nta documentelor Date de iesire ale procesuluiz 1) Plan de audit 2) Raport anual de audit DGFP 3) Raport anual audit ~Curte de Conturi 4) Raport anual de audit-Consiliu Local 5) Ordin de serviciu 6) Notificare privind declansarea misiunii de audit 7) Carta auditului intern 0| PROCEDURA OPERATIONALA Editia: 1 UNITATEA PRIVIND Ni Primaria Simeria | CIRCUITUL DOCUMENTELOR Revi Compartimentul |_ pe Ninde ext Audit intern Cod: P.O. 12.02 Pagina 11 di Exemplar nr 8) Proiectul de raport de audit inte 9) Raport final de audit intern 10) Fisa de urmarire @ recomandarilor 11) Ordin de serviciu-misiune consiliere 12) Notifieare privind declansarea misiunii de consiliere 13) Raportul de consiliere 14) 8.2.2, Confinutul si rolul documentelor —Modelele de documente si rolul acestora il regasim in ANEXA nr, 8.2.3 Cireuitul documentelor il regasim in anexa nr 8.3 RESURSE NECESARE 8.3.1 Resursa materiala: © birouri © scaune © rechizite © linii telefonice, * PC © acces la baza de date © posibilitati de stocare a informatiilor:CD, DVD. 8.3.2 »Resursa umandi" este asigurata prin: -Compartimentu! Audit intern -Athiteet set" -Birou Utilitaqi Publice-Mediu -Serviciu Voluntar pentru Situatii de Urgenta -Serviciu Asistent& Social -Serviciul Public de Dezvoltare Locala-Sef Serviciu de Dezvoltare Locali- -Compartiment Investitii “Secretar ~Serviciul Public Comunitar Local de Bvidenta a Persoanelor -Compartiment arhiva -Primarul orasului Simeria -Viceprimarului orasului Simeria -Administratorul public al orasului SimeriaPROCEDURA OPERATIONALA Editia: UNITATEA PRIVIND: Nrade ex.: 3 Primaria Simeria CIRCUITUL DOCUMENTELOR Rasaiae? Compartimentul Nrade ex. Audit intern Cod: P.O. 12.02 Pagina Exemplar 8.3.3-Resurse financiare -sume alocate pentru salarizarea auditorului intern(cheltuielile cu salartile, contributii ale unitatiiy -sume alocate pentru cheltuielile materiale necesare desfasurarii activitatit ~cheltuieli cu perfectionarea continua a auditorului intern 8.4 Modul de lucru 8.4.1 Planifiearea operatiunilor gi act Primirea si inregistrarea documentelor Corespondenta adresata compartimentului de audit intern, prin posta, curieri , precum si toate actele intocmite de compartimentele de activitate proprii, se Inregistraza la registratura generala a Primariei orasului Simeria ‘Toate actele care privese aceeasi problema, se conexeaza la primul act inregistrat, numarul primutui act find numarul de baz, care determina locul de arhivare al intregii lucrai. Documentele se inregistreazi cronologic, incepand cu. | ianuarie si terminand cu 31 decembrie al fiecdrui an Atat documentele care se inregistreaza cat si raspunsurile si actele trimise din oficiu vor purta numdrul de inregistrare al documentului si indicativul dosarului la care se pastreazt Dupa rezolvarea lor. documentele se grupeazd pe dosare conform nomenclatorului si se predau la Arhiva in al doilea an dupa constituire Predarea documentelor la Athiva se face pe baza de inventare intocmite in trei exemplare pentru documente nepermanente si in patru exemplare pentru documente permanente Personalul compartimentului de audit intem raspunde personal de evidenta si folosirea actelor compartimentului de audit intern Personalul compartimentului arhiva raspunde de pastrarea documentelor predate in vederea arhivari Este interzisé circulatia actelor neinregistrate. Actele care vin prin posta sau curieri se inregistraz in ordinea sositii lor. In cazul in care in act nut se mentioneazd adresa emitentului, se anexeazd plicul, daci acesta contine adresa respectivd. Dupa inregistrare actele se predau in mapa, spre a fi aplicata o rezolutie de catre Primarul orasului Simeria si apoi vor fi distribuite persoanelor din cadrul compartimentului de audit intern care au atributii legate de continutul acestora. nilor activititii — rea documentelor 8.4.2. Derularea operatiunilor si actiunilor activitatii si semn © Derularea operatiunilor se desftisoari conform plani + Persoanele din cadrul compartimentulai de audit intern care intocmese documentele poarta intreaga raspundere asupra datelor si continutului acestora, iar in cazul inserdtii unor date sau informatii eronate, vor raspunde civil, administrativ sau penal pentru acestea, conform legii * Ordinul de serviciu, proiectul de raport de audit, raportul de audit, raportul de consiliere, planul de audit, referatul de justificare la planul anual de audit, raportulPROCEDURA OPERATIONALA Editia: 1 UNITATEA PRIVIND Nrade ex.: 3 Primaria Simeria CIRCUITUL DOCUMENTELOR Revizia: - Compartimentul [Link] ex. :- Audit intern Cod: P.O. 12.02 Pagina 13 din Exemplar ort anul de audit se semneaza de Primarul orasului Simeria si de persoana din compartimentul de audit © Celelalte documente ale misiunii de audit si a misiunii de consiliere se semneaza de auditorul intern, * Pe documentele de iesire semnate de catre Primar se aplica stampila | orasi Simeria 8.4.3 Valorificarea rezultatelor activititii ~ rapoarte de activitate -raport anual de audit ~rapoarte de audit ~rapoarte de consiliere -transmiteres de recomandari catre entitatile auditate Rapoartele de audit si rapoartele de consiliere se transmit entita Raportul anual de audit se transmite Curtii de Conturi Hunedoar. Finantelor Publice-Hunedoara Deva Toate documentele si inregistrarile acestei proceduti se arhiveazi conform normelor legale. auditate. Deva, Directiei Generale aPROCEDURA OPERATIONALA UNITATEA PRIVIND, Primaria Simeria CIRCUITUL DOCUMENTELOR Compartimentul Audit inter Cod: P.O. 12.02 Pagina 14 din Exemplar aril 9, RESPONSABILITATI 9.1. Primarul orasului Simeria 9.1.1. Primeste corespondenta in mapa si o directioneaza catre persoanele responsabile, cu rezolutiile respective 9.1.2. Asigura resursele necesare desFigurarii activitiile in cadrul procedurii 9.2, Persoana cu atributii de secretariat 9.2.1. Organizeazi preluarea corespondentei repartizata, inregistrearea destinatarul si semneaza in Regisirul intrari-iesiri: 9.2.2. Raspunde de mentinerea Registrului intrari-iesiri general; 9.2.3. Inregistreaza corespondenta in Registrul intrari-iesiri general si o transmite Primarului orasului Simeria 9.2.4, Difizeaza corespondenta in cadrul secretariatului si o faregistreaza in Registra intrani- jesiri, avand grija ca destinatarul sa semneze de primire. 9.2.4. Raspunde de inregistrarea in Regisirului intrar intrate, iesite sau intocmite pentru uz intern. ‘esiri general a tuturor documentelor Seeretarul orasului Simeria 9.2.5. Constituirea dosarelor, inventarierea si predarea lor la Athiva 9.4. Compartimentul de audit intern 9.2.7. Raspunde de intocmirea proiectului de nomenclator proprit 9.2.8. la masuri pentru respectarea nomenclatorului prop 9.4.1. Raispunde de respectarea circuitului documentelor 9.4.2. Coopereaza cu celelaite compartimente pentru respectarea legalitati privind intocmirea, semnarea, aprobarea, confirmarea, aaprobarea si circuitul documentelor care din cadrul compartimentului de audit intern, [Link] cu atributii de arhivare realizeaza: = ARITIVAREA DOCUMENTELOR (indosarierea documentelor in functic de cerintle si de speci activitati beneficiaralui, “Sortarea dacumentelor dupa dats emitei lor sau dupa alte exter stabilite de benetiiae: Indosarierea documentelor, numeroinrea filelor indosariate in colt din dreapta . fie mecanic si intocmirea unui opis pentru dosarul arhiva, pra atasarea ca prima pogina in interiorul dasarului. a liste’ cu documentel ccontinute in fiecare dasae Athivares documentelor se fae in mape specifice arhivari legate. In funetie de dorinia beneficiorului arhivarea $e poate fice si inaltetipuri de dasa. Dacumentele din ficeare dosar se cos sau se leaga in map, in asa fol incat sa ge asigure citirea completa a textului, [Link]. ct Persoana desemmata cu arhiva completcaza un proces verbal de predare- prime a documentelor, ve va Fi semnat lal de persoana autorizata cat side arhiver. Gruparea documentelor pentru arhivare se face potrivit NOMENCL imtocmeste sub forma de tabel, in care se redou grupele de dacumente pe servieii/compartimente/departamente cc. jn dreptul grupelor de dacumente care se pastreaza permanent se trece cuvantul “permanent” daca exist ate peniru care nu se stabilese prin Tege termencle de pastrare, se poate rece un numar de ani, DRULUT DOSARELOR. Acesta sePROCEDURA OPERATIONALA Editia: 1 UNITATEA PRIVIND Nrade ex.: 3 Primaria Simeria CIRCUITUL DOCUMENTELOR Revizia: - Compartimentul | [Link] ex. Audit intern Cod: P.O. 12.02 Pagina 13 din Exemplar art La cererea beneficiarulu, sevicile pot include intreg suportul material necesar arhivari (ape). ARIIVAREA DOCUMENTELOR PE SUPORT ELECTRONIC SI CREAREA DE BAZE DE DATE etearca unei baze de date pentru documentele ce urmeaa a fi eopiate pein seanare sau alte metode de capturare adatelor: -copierea prin scanare a documentelor emise: -capiurare prin tastare directa, procesare si stocare de noi document; La finalul fiecarei etape de lueru, furnizoral intocmestesi pune la dispovitia beneficiarului toate rapoartele de activtate. in urmatoarete condi sc salveara pe discheteied-uri reinscriptibilellte medi electronice bara de date a arhivarilor eleetronice ior sacestea se predau beneliciarului. prin intocmirea unui proces verbal de predare primive: -salvarea datelor pe ed-uri reinseriptibile ofera posibilitatea Creaiorului de documente de a beneficia prin metoda arhivarii electronice si de actele ce se emit ulterior si se vor adauga la documentele intale Responsabilul cu arhiva arhiveaza dosarele de audit public intem — prin informatiile continute asigura legdtura Intre sarcina de audit, interventia la fata locului si raportul de audit public. intern. Dosarele stau la baza formutarii conecluziilor auditorilor interni. Tipuri de dosare de audit public intern: a) Dosarul permanent cuprinde urmatoarele se: Sectiunea A ~ Raportul de audit public intern si anexele acestuia: = ordinul de serviciu; declaratia de independents; rapoarte ( intermediar, final, sinteza recomandarilor); fisele de identificare si analiza problemelor (FIAP); formularele de constatare 2 iregutaritatilor; ~ programul de audit Sectiunea B ~ Administrativa: ~ notificarea privind declansarea misiunii de audit public intern; - minuta gedintei de deschidere: ~ minuta reuniunii de conciliere; ~ minuta sedintei de inchidere; ~ corespondenta cu entitatea/structura auditata Sectiunea C — Documentatia misiunii de audit public intern : ~ strategii interne; ~ reguli, regulamente gi legi aplicabil ~ proceduri de lucru ~ materiale despre entitatea/structura auditata (indatoriri, responsabilitat numir de angajati figele posturilor, graficul organizatiei, natura si locatia inregistrarilor contabile) informatii financiare: = rapoarte de audit public inte anterioare gi externe ~ informatii_ privind posturile cheie/fluxuri de operatii; ~ documentatia analizei riscului.PROCEDURA OPERATIONALA Editia: 1 UNITATEA PRIVIND [Link] ex.: 3 Primaria Simeria CIRCUITUL DOCUMENTELOR ‘Compartimentul Audit intern Cod: P.O. 12.02 | Pagina 16 din Exemplar nr. Sectiunea D ~ Supervizarea si revizuirea desfasurarii misiunit de audit public intern sia rezultatelor acestei - revizuirea raportului de audit public intern: - raspunsurile auditorilor interi la revizuirea raportului de audit public intern b) Dosarul documentelor de lucru— cuprinde copii xerox a documentelor justificative, extrase din acestea, care trebuie sa confirme si sa sprijine concluziile auditorilor intemni. Dosaru! este indexat prin atribuirea de litere si cifre (E,F,G,...) pentru fiecare sectiune/obiectiy de audit din cadrul Programului de audit. Indexarea trebuie si fie simpla gi ugor de urmarit. 9,5. Secretariatul Comi 9.5.1. Tine sub control Procedura, formularele si inregistrarile corespunzitoare; 9.5.2. Se preocupa de instruirea personalului atat profesional cat si din punct de vedere al SMC vizdind imbunatatirea continua a activitatilor in cadrul Procedutii 9. Responsabilititi si rdspunderi in derularea activitatii [Link].| Compartimentul [Secretaral Primar | Audit |Secretar| Arhiva| VI |. (postu 1 iat intern actiunea (operatiunea) ° 1 2{[3f[4I[sle 1 Trwegisreerea € corespondente 2 _Ibirectionareacoressendenta| E 3 | Elborareareferatuli de E justifcare 4 |Eloborarea anu de audit £ 5 | Avearea eferatlu de a justiare 6 _| aprobarea plan de aust A 7 | etaborare ordinuiui de F sens 8 | Asrobaree ordinuti de * servic le Elaborarea documentelor ° mmisiunil de audit loPROCEDURA OPERATIONALA Edifia: 1 UNITATEA PRIVIND [Link] ex, Primaria Simeria CIRCUITUL DOCUMENTELOR = Compartimentul _| [Link] ex. ‘Audit intern Cod: P.O. 12.02 Pagina 17 din Exemplar nr: 10 | Elaborarea protectului de raport de aucit 11 | Avizorea proiectuut de raport de audit 12 Transmiterea protectulul F raportuul de audit 13 Sedinta de conciliere F |Elaborarea raportului final de} F avat 14 Umarirea recomandarilor F 15 Elaboararea dosarelor F De audit e 16 | Transmkerea lor spre arhiva 17 |. Constituirea dosarelor, F inventarierea si predarea lor la Arhiva 18. | Arhivarea dosarelor i 19 |Elaborarea ordinului de| F servieiu privind misiunes de consiliere 20 | Aprobarea ordinului de ft serviciu al misiunii de consitiere a Elaborarea E documentelor misiunii de consiliere Elaboarea raportului de| F 2 consiliere 23 |Aprobarea raportului de| f consiliere 24. | Transmiterea raportului E De consiliere ia 25. | Elaborarea raportului anual al misiunilor deUNITATEA Primaria Simeria Compartimentul PROCEDURA OPERATIONALA PRIVIND CIRCUITUL DOCUMENTELOR Editia: 1 Nrade ex.: 3 Audit intern Cod: P.O. 12.02 Revizi [Link] ex. :- Pagina 18 din Exemplar nr asigurare si de consiliere 26 | Aprobarea raportului anual a7 [Transi rea raportului Catre Curtea de Conturi, DGFP Hunedoara Deva, Consiliul LocalUNITATEA Primaria Simeria Compartimentul PROCEDURA OPERATIONALA PRIVIND, CIRCUITUL DOCUMENTELOR Editia: T Nrde ex.: 3 Cod: P.O, 12.02 Revizia: ~ Nrade ex. :- Pagina Exemplar art 10. [Link], ARHIVARI 0PROCEDURA OPERATIONALA Edifia: 1 PRIVIND Nrade ex.: 3 Primaria Simeria CIRCUITUL DOCUMENTELOR Revizia: - Compartimentut Nrade ex. :- Audit intern _| Cod: P.O, 12.02 Pagina 20 din __ Exemplar nr 11, Cuprins Numarat | componentei in cadral_ | Denumirea componentei din cadrul procedurii operationale | Pagina procedurii | operationale Coperta T Lista _responsabililor cu elaborarea, verificarea si aprobarea editiei sau, dupa caz, a reviziei in cadrul editiei procedurii L _{ operationate ee z Situatia editiilor si a revizillor in cadril editiflor proceduri operationale 3. Lista cuprizand persoanele la care se difuzeaza editia sau, dupa,| | caz, revizia din cadrul editiei provedurii operationale z Scopul procedurii operationale : 3. Domeniul de aplicare a procedurit operationale 6. Documentele de referinta aplicabile activitatii procedurale 7. Definitii si abrevieri ale termenilor utilizati in procedura operationala & Descrierea proceduirii operationale 9. Responsabilitati si raspunderi in derularea activitati 10. ‘Anexe, inregistrari, arhivari 1 __[Cuprins 20UNITATEA Primaria Simeria Compartimentut PROCEDURA OPERATIONALA PRIVIND CIRCUITUL DOCUMENTELOR Editia: 1 Nrde ex. 3 Revizia: - Nrde ex. == Audit intern Cod: P.O. 12.02 Pagina 21 din Exemplar nr. Derularea misis de audit public inters : Etape Procedtut Documente Peewee anime prisoner t i Coreen ce Traian wage La] Si T T Tiina Prt ne crea ss pam oe Lf Steno Bea ¥ Sepermon FeUNITATEA Primaria Simeria Compartimentul PROCEDURA OPERATIONALA Editia: 1 PRIVIND CIRCUITUL DOCUMENTELOR Audit intern Cod: P.O. 12.02 le ex.: 3 Exemplar Anexa 2-Diagrama 2-Derularea misiunii de consiliere Etape Schema derularij inistunil de consitiere Procedurt Documente POi eres vaorn de |_| me aera BOVE Rosters pron seiaere e Th Lawervengia To nga osu 1H. 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