ORDIN   Nr. 912 din 15 iunie 2004

pentru modificarea si completarea Normelor metodologice generale referitoare la exercitarea controlului financiar preventiv, aprobate prin Ordinul ministrului finantelor publice nr. 522/2003, cu modificarile ulterioare

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 627 din  9 iulie 2004

    In temeiul art. 10 alin. (6) din Hotararea Guvernului nr. 1.574/2003 privind organizarea si functionarea Ministerului Finantelor Publice si a Agentiei Nationale de Administrare Fiscala, cu modificarile si completarile ulterioare,
    avand in vedere prevederile art. II din Legea nr. 84/2003 pentru modificarea si completarea Ordonantei Guvernului nr. 119/1999 privind auditul public intern si controlul financiar preventiv,

    ministrul finantelor publice emite urmatorul ordin:

    Art. 1
    Normele metodologice generale referitoare la exercitarea controlului financiar preventiv, aprobate prin Ordinul ministrului finantelor publice nr. 522/2003, publicate in Monitorul Oficial al Romaniei, Partea I, nr. 320 din 13 mai 2003, cu modificarile ulterioare, se modifica si se completeaza dupa cum urmeaza:
    1. Dupa ultimul alineat al punctului 2.3 se introduc trei alineate noi, cu urmatorul cuprins:
    "De asemenea, conducatorii entitatilor publice vor dispune detalierea, prin liste de verificare (check-lists), a obiectivelor verificarii, pentru fiecare operatiune cuprinsa in cadrul specific al entitatii publice.
    Anexele nr. 1a), 1b), 1c), 1d), 1e), 1f), 1g), 1h), 1i), 1j), 1k) si 1l) la prezentele norme metodologice cuprind modele exemplificative de astfel de liste de verificare.
    Listele de verificare constituie un ghid in exercitarea controlului financiar preventiv de catre persoanele desemnate, aceste persoane avand totodata si obligatia de a formula propuneri de perfectionare a listelor respective. In functie de propunerile primite, de modificarile legislative sau de alte conditii aparute, conducatorii entitatilor publice aproba modificari ale listelor de verificare, asigurand astfel o dezvoltare progresiva a acestora."
    2. Punctul 5.3 va avea urmatorul cuprins:
    "5.3. In efectuarea controlului financiar preventiv de catre persoanele desemnate, parcurgerea listei de verificare specifica operatiunii, primita la viza, este obligatorie, dar nu si limitativa. In conformitate cu prevederile actelor normative in vigoare - Ordonanta Guvernului nr. 119/1999 privind controlul intern si controlul financiar preventiv, republicata, si prezentele norme metodologice -, persoana desemnata sa exercite controlul financiar preventiv poate extinde verificarile ori de cate ori este necesar."
    3. Punctul 5.4 va avea urmatorul cuprins:
    "5.4. Daca prin parcurgerea listei de verificare cel putin unul dintre elementele verificarii formale - completarea documentelor in concordanta cu continutul acestora, existenta semnaturilor persoanelor autorizate din cadrul compartimentelor de specialitate, existenta actelor justificative specifice operatiunii prezentate la viza - nu este indeplinit, atunci operatiunea nu poate fi autorizata.
    Pentru simplificarea si accelerarea circuitului administrativ, in astfel de situatii nu se face consemnarea refuzului de viza, procedandu-se la restituirea documentelor catre compartimentul care a initiat operatiunea, indicandu-se in scris motivele restituirii."
    4. Punctul 5.5 va avea urmatorul cuprins:
    "5.5. Dupa efectuarea controlului formal, persoanele desemnate sa exercite controlul financiar preventiv inregistreaza documentele in Registrul privind operatiunile prezentate la viza de control financiar preventiv si efectueaza, de asemenea, prin parcurgerea listei de verificare, controlul operatiunii din punct de vedere al legalitatii, regularitatii si, dupa caz, al incadrarii in limitele si destinatia creditelor bugetare si/sau de angajament."
    5. Dupa alineatul unic al punctului 5.7 se introduce un nou alineat cu urmatorul cuprins:
    "Prin acordarea vizei se certifica implicit si indeplinirea conditiilor mentionate in listele de verificare."
    6. Punctul 6.1 va avea urmatorul cuprins:
    "6.1. Daca in urma controlului se constata ca cel putin un element de fond cuprins in lista de verificare nu este indeplinit, in esenta, operatiunea nu intruneste conditiile de legalitate, regularitate si, dupa caz, de incadrare in limitele si destinatia creditelor bugetare si/sau de angajament, persoanele desemnate cu exercitarea controlului financiar preventiv vor refuza motivat, in scris, acordarea vizei de control financiar preventiv, potrivit anexei nr. 4 la prezentele norme metodologice, consemnand acest fapt in Registrul privind operatiunile prezentate la viza de control financiar preventiv.
    La refuzul de viza se va anexa si un exemplar al listei de verificare, cu indicarea elementului/elementelor din aceasta lista a carui/ale caror cerinta/cerinte nu este/nu sunt indeplinita/indeplinite."
    7. Punctul 10.3 va avea urmatorul cuprins:
    "10.3. In exercitarea atributiilor sale de control asupra operatiunilor la care s-a stabilit competenta sa, controlorul delegat va urma procedura prevazuta la pct. 5 din prezentele norme metodologice. Listele de verificare avute in vedere la efectuarea controlului de catre controlorii delegati se emit si se actualizeaza de catre Directia generala de control financiar-preventiv din Ministerul Finantelor Publice.
    Perioada maxima de verificare este de 3 zile lucratoare de la prezentarea operatiunii, insotita de toate documentele justificative si informatiile solicitate. In cazuri exceptionale, controlorul delegat are dreptul sa prelungeasca perioada de verificare cu maximum 5 zile lucratoare, informandu-l in acest sens pe controlorul financiar-sef si pe ordonatorul de credite."
    8. Punctul 11.1 va avea urmatorul cuprins:
    "11.1. Daca in urma parcurgerii procedurii de control mentionate la pct. 5 si 10 din prezentele norme metodologice se constata ca cel putin un element de fond cuprins in lista de verificare nu este indeplinit si, in esenta, operatiunea nu intruneste conditiile de legalitate, regularitate si, dupa caz, de incadrare in limitele si destinatia creditelor bugetare si/sau de angajament, controlorul delegat va comunica, in scris, potrivit anexei nr. 5 la prezentele norme metodologice, ordonatorului de credite, motivele pentru care operatiunea nu poate fi efectuata, consemnand acest fapt in Registrul privind operatiunile prezentate la viza de control financiar preventiv. O copie de pe textul comunicarii va fi transmisa controlorului financiar-sef."
    9. Dupa primul alineat al punctului 11.3 se introduce un nou alineat cu urmatorul cuprins:
    "La refuzul de viza se va anexa si un exemplar al listei de verificare, cu indicarea elementului/elementelor din aceasta lista a carui/ale caror cerinta/cerinte nu este/nu sunt indeplinita/indeplinite."
    10. Dupa anexa nr. 1 la normele metodologice se introduc anexele nr. 1a) - 1l), cuprinse in anexa*) care face parte integranta din prezentul ordin.
------------
    *) Anexa este reprodusa in facsimil.

    Art. 2
    Normele metodologice generale referitoare la exercitarea controlului financiar preventiv, cu modificarile si completarile aduse prin prezentul ordin, vor fi cuprinse in pagina de Internet a Ministerului Finantelor Publice.
    Art. 3
    Directia generala de control financiar preventiv va duce la indeplinire prevederile prezentului ordin.
    Art. 4
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

                      Ministrul finantelor publice,
                         Mihai Nicolae Tanasescu

    ANEXA 1

    [ANEXA Nr. 1a)
    la normele metodologice]

    LISTA DE VERIFICARE (CHECK-LIST) A CERERII PENTRU DESCHIDEREA DE CREDITE BUGETARE

    COD A.1.
 ______________________________________________________________________________
|Nr.  |                       Obiectivele verificarii                          |
|crt. |                                                                        |
|_____|________________________________________________________________________|
|1.   | Existenta actelor justificative                                        |
|_____|________________________________________________________________________|
|1.1. | - Nota de fundamentare pentru solicitarea deschiderii de credite       |
|_____|________________________________________________________________________|
|1.2. | - Solicitarile ordonatorilor secundari si/sau tertiari, dupa caz,      |
|     |   pentru repartizarea de credite bugetare                              |
|_____|________________________________________________________________________|
|1.3. | - Situatia creditelor bugetare deschise anterior si neutilizate        |
|_____|________________________________________________________________________|
|1.4. | - Bugetul aprobat                                                      |
|_____|________________________________________________________________________|
|2.   | Existenta vizelor, certificarilor, aprobarilor, altor semnaturi legale,|
|     | dupa caz, pentru:                                           |
|_____|________________________________________________________________________|
|2.1. | - Actele justificative de la pct. 1                                    |
|_____|________________________________________________________________________|
|2.2. | - Cererea pentru deschiderea de credite bugetare                       |
|_____|________________________________________________________________________|
|3.   | Incadrarea sumei pentru care se cere deschiderea de credite in:        |
|_____|________________________________________________________________________|
|3.1. | - Creditele bugetare repartizate pe an/trimestre/luni si detaliate     |
|     |   conform clasificatiei bugetare                                       |
|_____|________________________________________________________________________|
|3.2. | - Limitele lunare de cheltuieli stabilite de Guvern                    |
|_____|________________________________________________________________________|
|3.3. | - Nivelul prevazut in actul normativ de aprobare a actiunii (unde este |
|     |   cazul)                                                               |
|_____|________________________________________________________________________|
|3.4. | - Nivelul rezultat din Nota de fundamentare                            |
|_____|________________________________________________________________________|
|4.   | Stabilirea sumei pentru care se cere deschiderea de credite, avand in  |
|     | vedere:                                                                |
|_____|________________________________________________________________________|
|4.1. | - Creditele deschise anterior si neutilizate                           |
|_____|________________________________________________________________________|
|4.2. | - Ca intreaga suma sa fie utilizata pana la finele perioadei pentru    |
|     |   care se solicita deschiderea                                         |
|_____|________________________________________________________________________|
|5.   | Completarea corecta a cererii pentru deschiderea de credite cu privire |
|     | la:                                                                    |
|_____|________________________________________________________________________|
|5.1. | - Beneficiarul deschiderii de credite                                  |
|_____|________________________________________________________________________|
|5.2. | - Conturile de trezorerie                                              |
|_____|________________________________________________________________________|
|5.3. | - Suma pentru care se cere deschiderea de credite                      |
|_____|________________________________________________________________________|
|5.4. | - Corespondenta dintre suma solicitata si detalierea de pe verso-ul    |
|     |   formularului                                                         |
|_____|________________________________________________________________________|
|5.5. | - Celelalte rubrici prevazute de formular                              |
|_____|________________________________________________________________________|

    [ANEXA Nr. 1b)
    la normele metodologice]

    LISTA DE VERIFICARE (CHECK-LIST) A DISPOZITIEI BUGETARE PENTRU REPARTIZAREA CREDITELOR BUGETARE

    COD. A.2.
 ______________________________________________________________________________
|Nr.  |                       Obiectivele verificarii                          |
|crt. |                                                                        |
|_____|________________________________________________________________________|
|1.   | Existenta actelor justificative                                        |
|_____|________________________________________________________________________|
|1.1. | - Solicitarea ordonatorului secundar sau tertiar, dupa caz             |
|_____|________________________________________________________________________|
|1.2. | - Fundamentarea repartizarii de credite pentru bugetul propriu, in     |
|     |   cazul ordonatorului principal                                        |
|_____|________________________________________________________________________|
|1.3. | - Cererea de deschidere de credite                                     |
|_____|________________________________________________________________________|
|1.4. | - Bugetul aprobat                                                      |
|_____|________________________________________________________________________|
|2.   | Existenta vizelor, certificarilor, aprobarilor, altor semnaturi legale,|
|     | dupa caz, pentru:                                                      |
|_____|________________________________________________________________________|
|2.1. | - Actele justificative de la pct. 1                                    |
|_____|________________________________________________________________________|
|2.2. | - Dispozitia bugetara pentru repartizarea creditelor bugetare          |
|_____|________________________________________________________________________|
|3.   | Incadrarea sumei prevazute pentru repartizare, in:                     |
|_____|________________________________________________________________________|
|3.1. | - Creditele bugetare aprobate, repartizate pe an/trimestre/luni si     |
|     |   defalcate conform clasificatiei bugetare                             |
|_____|________________________________________________________________________|
|3.2. | - Cererea de deschidere de credite                                     |
|_____|________________________________________________________________________|
|3.3. | - Nivelul dispozitiei bugetare de retragere (cand este cazul)          |
|_____|________________________________________________________________________|
|3.4. | - Nivelul rezultat din solicitare/fundamentare                         |
|_____|________________________________________________________________________|
|4.   | Completarea corecta a dispozitiei bugetare pentru repartizarea         |
|     | creditelor bugetare cu privire la:                                     |
|_____|________________________________________________________________________|
|4.1. | - Beneficiarul creditelor repartizate                                  |
|_____|________________________________________________________________________|
|4.2. | - Conturile de trezorerie                                              |
|_____|________________________________________________________________________|
|4.3. | - Suma repartizata                                                     |
|_____|________________________________________________________________________|
|4.4. | - Corespondenta dintre suma repartizata si detalierea de pe verso-ul   |
|     |   formularului                                                         |
|_____|________________________________________________________________________|
|4.5. | - Celelalte rubrici prevazute de formular                              |
|_____|________________________________________________________________________|

    NOTA:
    In cazul in care se prezinta la viza Ordin de plata pentru alimentari de conturi, Borderoul centralizator al Dispozitiilor bugetare pentru repartizarea creditelor bugetare sau Borderoul centralizator al Ordinelor de plata pentru alimentari de conturi, prezenta lista de verificare (CHECK-LIST) se va adapta corespunzator documentelor respective.

    [ANEXA Nr. 1c)
    la normele metodologice]

    LISTA DE VERIFICARE (CHECK-LIST) A VIRARII DE CREDITE BUGETARE INTRE CAPITOLE ALE CLASIFICATIEI BUGETARE

    COD A.4.
 ______________________________________________________________________________
|Nr.  |                       Obiectivele verificarii                          |
|crt. |                                                                        |
|_____|________________________________________________________________________|
|1.   | Existenta actelor justificative                                        |
|_____|________________________________________________________________________|
|1.1. | - Nota de fundamentare privind efectuarea virarilor de credite bugetare|
|     |   intre capitole ale clasificatiei bugetare                            |
|_____|________________________________________________________________________|
|1.2. | - Bugetul aprobat                                                      |
|_____|________________________________________________________________________|
|2.   | Existenta vizelor, certificarilor, aprobarilor, altor semnaturi legale,|
|     | dupa caz, pentru:                                                      |
|_____|________________________________________________________________________|
|2.1. | - Actele justificative de la pct. 1                                    |
|_____|________________________________________________________________________|
|2.2. | - Documentul privind virarile de credite bugetare intre capitole ale   |
|     |   clasificatiei bugetare                                               |
|_____|________________________________________________________________________|
|3.   | Incadrarea sumelor prevazute a se vira intre capitole in:              |
|_____|________________________________________________________________________|
|3.1. | - Creditele bugetare repartizate pe an/trimestre/luni si detaliate     |
|     |   conform clasificatiei bugetare                                       |
|_____|________________________________________________________________________|
|3.2. | - Nivelurile rezultate din nota de fundamentare                        |
|_____|________________________________________________________________________|
|4.   | Propunerea de virare sa:                                               |
|_____|________________________________________________________________________|
|4.1. | - Nu contravina Legii privind finantele publice, legilor bugetare      |
|     |   anuale sau actelor normative de rectificare                          |
|_____|________________________________________________________________________|
|4.2. | - Fie in concordanta cu obligatiile ce decurg din actiuni si sarcini   |
|     |   noi sau reprogramate                                                 |
|_____|________________________________________________________________________|
|4.3. | - Asigure respectarea angajamentelor anterioare                        |
|_____|________________________________________________________________________|
|4.4. | - Sa fie sustinuta de justificari, detalieri si necesitati privind     |
|     |   executia pana la finele anului bugetar la capitolele respective      |
|_____|________________________________________________________________________|
|4.5. | - Fie efectuata dupa inceperea trimestrului al III-lea                 |
|_____|________________________________________________________________________|

    NOTA:
    In cazul in care se prezinta la viza documente privind virarea de credite bugetare intre subdiviziuni ale clasificatiei bugetare in cadrul aceluiasi capitol, pentru bugetul propriu si bugetele institutiilor subordonate, sau documente privind virarea de credite bugetare intre programe, prezenta lista de verificare (CHECK-LIST) se va adapta corespunzator documentelor respective.

    [ANEXA Nr. 1d)
    la normele metodologice]

    LISTA DE VERIFICARE (CHECK-LIST) A CONTRACTULUI/COMENZII DE ACHIZITII PUBLICE

    COD B.1.
 ______________________________________________________________________________
|Nr.  |                       Obiectivele verificarii                          |
|crt. |                                                                        |
|_____|________________________________________________________________________|
|1.   | Existenta actelor justificative                                        |
|_____|________________________________________________________________________|
|1.1. | - Programul anual al achizitiilor publice                              |
|_____|________________________________________________________________________|
|1.2. | - Documentul de aprobare a procedurii selectate pentru achizitie       |
|_____|________________________________________________________________________|
|1.3. | - Anuntul/invitatia de participare la procedura                        |
|_____|________________________________________________________________________|
|1.4. | - Documentatia pentru elaborarea si prezentarea ofertei                |
|_____|________________________________________________________________________|
|1.5. | - Documentul de numire a comisiei de evaluare/negociere                |
|_____|________________________________________________________________________|
|1.6. | - Ofertele                                                             |
|_____|________________________________________________________________________|
|1.7. | - Documentul de aprobare a hotararii comisiei de evaluare/negociere    |
|_____|________________________________________________________________________|
|1.8. | - Comunicarile catre ofertanti a rezultatului aplicarii procedurii     |
|_____|________________________________________________________________________|
|1.9. | - Documentul privind solutionarea contestatiilor                       |
|_____|________________________________________________________________________|
|1.10.| - Actul de aprobare a documentatiei tehnico-economice a obiectivului de|
|     |   investitii (in cazul investitiilor)                                  |
|_____|________________________________________________________________________|
|1.11.| - Nota de fundamentare privind necesitatea si oportunitatea efectuarii |
|     |   cheltuielilor asimilate investitiilor (in cazul investitiilor)       |
|_____|________________________________________________________________________|
|1.12.| - Anexele nr. 1 si 2 la Ordinul ministrului finantelor publice         |
|     |   nr. 1.792/2002                                                       |
|_____|________________________________________________________________________|
|2.   | Existenta vizelor, certificarilor, aprobarilor, altor semnaturi legale,|
|     | dupa caz, pentru:                                                      |
|_____|________________________________________________________________________|
|2.1. | - Actele justificative de la pct. 1                                    |
|_____|________________________________________________________________________|
|2.2. | - Proiectul de contract/comanda                                        |
|_____|________________________________________________________________________|
|3.   | Incadrarea valorii contractului/comenzii in:                           |
|_____|________________________________________________________________________|
|3.1. | - Nivelul creditelor bugetare si/sau de angajament, dupa caz           |
|_____|________________________________________________________________________|
|3.2. | - Nivelul angajamentului bugetar                                       |
|_____|________________________________________________________________________|
|3.3. | - Valoarea ofertei furnizorului/prestatorului/executantului castigator |
|_____|________________________________________________________________________|
|4.   | Contractul:                                                            |
|_____|________________________________________________________________________|
|4.1. | - Sa fie cuprins in programul anual al achizitiilor publice            |
|_____|________________________________________________________________________|
|4.2. | - Sa prevada calitatea si cantitatea produselor contractate, conform   |
|     |   actelor justificative                                                |
|_____|________________________________________________________________________|
|4.3. | - Sa prevada constituirea garantiei de buna executie                   |
|_____|________________________________________________________________________|
|4.4. | - Sa prevada acordarea de avansuri cu respectarea legii                |
|_____|________________________________________________________________________|
|4.5. | - Sa prevada actualizarea pretului cu respectarea legii                |
|_____|________________________________________________________________________|
|4.6. | - Sa fie incheiat in perioada de valabilitate a ofertei                |
|_____|________________________________________________________________________|
|4.7. | - Sa cuprinda datele de identificare a partilor contractante           |
|_____|________________________________________________________________________|

    [ANEXA Nr. 1e)
    la normele metodologice]

    LISTA DE VERIFICARE (CHECK-LIST) A CONTRACTULUI/COMENZII DE ACHIZITII PUBLICE FINANTATE INTEGRAL SAU PARTIAL DIN CREDITE EXTERNE RAMBURSABILE SI/SAU FONDURI EXTERNE NERAMBURSABILE

    COD B.2.
 ______________________________________________________________________________
|Nr.  |                       Obiectivele verificarii                          |
|crt. |                                                                        |
|_____|________________________________________________________________________|
|1.   | Existenta actelor justificative                                        |
|_____|________________________________________________________________________|
|1.1. | - Programul anual al achizitiilor publice                              |
|_____|________________________________________________________________________|
|1.2. | - Acordul/comanda de finantare externa                                 |
|_____|________________________________________________________________________|
|1.3. | - Documentul de aprobare a procedurii selectate pentru achizitie       |
|_____|________________________________________________________________________|
|1.4. | - Anuntul/invitatia de participare la procedura                        |
|_____|________________________________________________________________________|
|1.5. | - Documentele pentru elaborarea si prezentarea ofertei                 |
|_____|________________________________________________________________________|
|1.6. | - Documentul de numire a comisiei de evaluare/negociere                |
|_____|________________________________________________________________________|
|1.7. | - Ofertele                                                             |
|_____|________________________________________________________________________|
|1.8. | - Documentul de aprobare a hotararii comisiei de evaluare/negociere    |
|_____|________________________________________________________________________|
|1.9. |- Comunicarile catre ofertanti a rezultatului aplicarii procedurii      |
|_____|________________________________________________________________________|
|1.10.| - Documentul privind solutionarea contestatiilor                       |
|_____|________________________________________________________________________|
|1.11.| - Actul de aprobare a documentatiei tehnico-economice a obiectivului de|
|     |   investitii (in cazul investitiilor)                                  |
|_____|________________________________________________________________________|
|1.12.| - Nota de fundamentare privind necesitatea si oportunitatea efectuarii |
|     |   cheltuielilor asimilate investitiilor (in cazul investitiilor)       |
|_____|________________________________________________________________________|
|1.13.| - Anexele 1 si 2 la Ordinul ministrului finantelor publice             |
|     |   nr. 1.792/2002                                                       |
|_____|________________________________________________________________________|
|2.   | Existenta vizelor, certificarilor, aprobarilor, altor semnaturi legale,|
|     | dupa caz, pentru:                                                      |
|_____|________________________________________________________________________|
|2.1. | - Actele justificative de la pct. 1                                    |
|_____|________________________________________________________________________|
|2.2. | - Proiectul de contract/comanda                                        |
|_____|________________________________________________________________________|
|3.   | Incadrarea valorii contractului/comenzii in:                           |
|_____|________________________________________________________________________|
|3.1. | - Nivelul creditelor bugetare si/sau de angajament, dupa caz           |
|_____|________________________________________________________________________|
|3.2. | - Nivelul angajamentului bugetar                                       |
|_____|________________________________________________________________________|
|3.3. | - Valoarea ofertei furnizorului/prestatorului/executantului            |
|_____|________________________________________________________________________|
|3.4. | - Nivelul prevazut in actul normativ care a aprobat imprumutul         |
|_____|________________________________________________________________________|
|4.   | Contractul:                                                            |
|_____|________________________________________________________________________|
|4.1. | - Sa fie in programul anual al achizitiilor publice                    |
|_____|________________________________________________________________________|
|4.2. | - Sa prevada calitatea si cantitatea produselor contractate, conform   |
|     |   actelor justificative                                                |
|_____|________________________________________________________________________|
|4.3. | - Sa prevada constituirea garantiei de buna executie                   |
|_____|________________________________________________________________________|
|4.4. | - Sa prevada acordarea de avansuri, cu respectarea legii               |
|_____|________________________________________________________________________|
|4.5. | - Sa prevada actualizarea pretului, cu respectarea legii               |
|_____|________________________________________________________________________|
|4.6. | - Sa fie incheiat in perioada de valabilitate a ofertei                |
|_____|________________________________________________________________________|
|4.7. | - Sa cuprinda datele de identificare a partilor contractante           |
|_____|________________________________________________________________________|
|4.8. | - Sa se incadreze din punct de vedere al obiectului in categoria       |
|     |   cheltuielilor considerate eligibile, conform cu acordul/comanda de   |
|     |   finantare externa si cu regulile fiecarui organism finantator        |
|_____|________________________________________________________________________|

    [ANEXA Nr. 1f)
    la normele metodologice]

    LISTA DE VERIFICARE (CHECK-LIST) A ACTULUI INTERN DE DECIZIE PRIVIND ORGANIZAREA ACTIUNILOR DE PROTOCOL, A UNOR MANIFESTARI CU CARACTER CULTURAL-STIINTIFIC SAU A ALTOR ACTIUNI CU CARACTER SPECIFIC, INCLUSIV DEVIZUL ESTIMATIV PE CATEGORII DE CHELTUIELI

    COD B.14.
 ______________________________________________________________________________
|Nr.  |                       Obiectivele verificarii                          |
|crt. |                                                                        |
|_____|________________________________________________________________________|
|1.   | Existenta actelor justificative                                        |
|_____|________________________________________________________________________|
|1.1. | - Nota de fundamentare a actiunii de protocol a manifestarii sau a     |
|     |   actiunii cu caracter specific, dupa caz                              |
|_____|________________________________________________________________________|
|1.2. | - Documente transmise de parteneri cu privire la participarea la       |
|     |   actiune                                                              |
|_____|________________________________________________________________________|
|2.   | Existenta vizelor, certificarilor, aprobarilor, altor semnaturi legale,|
|     | dupa caz, pentru:                                                      |
|_____|________________________________________________________________________|
|2.1. | - Actele justificative de la pct. 1                                    |
|_____|________________________________________________________________________|
|2.2. | - Actul intern de decizie, inclusiv devizul                            |
|_____|________________________________________________________________________|
|3.   | Stabilirea corecta a valorii devizului                                 |
|_____|________________________________________________________________________|
|4.   | Incadrarea valorii devizului in:                                       |
|_____|________________________________________________________________________|
|4.1. | - Nivelul creditelor bugetare                                          |
|_____|________________________________________________________________________|
|4.2. | - Nivelul angajamentului bugetar                                       |
|_____|________________________________________________________________________|
|4.3. | - Limitele prevazute de normele legale                                 |
|_____|________________________________________________________________________|
|4.4. | - Nivelul prevazut de actul normativ de aprobare a actiunii (unde este |
|     |   cazul)                                                               |
|_____|________________________________________________________________________|

    [ANEXA Nr. 1g)
    la normele metodologice]

    LISTA DE VERIFICARE (CHECK-LIST) A ACTULUI INTERN DE DECIZIE PRIVIND DEPLASAREA IN STRAINATATE, INCLUSIV DEVIZUL ESTIMATIV DE CHELTUIELI

    COD B.15.
 ______________________________________________________________________________
|Nr.  |                       Obiectivele verificarii                          |
|crt. |                                                                        |
|_____|________________________________________________________________________|
|1.   | Existenta actelor justificative                                        |
|_____|________________________________________________________________________|
|1.1. | - Nota de fundamentare a deplasarii in strainatate                     |
|_____|________________________________________________________________________|
|1.2. | - Invitatii, comunicari, alte documente de la partenerul extern        |
|_____|________________________________________________________________________|
|1.3. | - Nota-mandat privind deplasarea                                       |
|_____|________________________________________________________________________|
|2.   | Existenta vizelor, certificarilor, aprobarilor, altor semnaturi legale,|
|     | dupa caz, pentru:                                                      |
|_____|________________________________________________________________________|
|2.1. | - Actele justificative de la pct. 1                                    |
|_____|________________________________________________________________________|
|2.2. | - Actul intern de decizie, inclusiv devizul                            |
|_____|________________________________________________________________________|
|3.   | Stabilirea corecta a valorii devizului                                 |
|_____|________________________________________________________________________|
|4.   | Incadrarea valorii devizului in:                                       |
|_____|________________________________________________________________________|
|4.1. | - Nivelul creditelor bugetare                                          |
|_____|________________________________________________________________________|
|4.2. | - Nivelul angajamentelor bugetare                                      |
|_____|________________________________________________________________________|
|4.3. | - Baremurile prevazute de normele legale                               |
|_____|________________________________________________________________________|

    [ANEXA Nr. 1h)
    la normele metodologice]

    LISTA DE VERIFICARE (CHECK-LIST) A ORDONANTARII DE PLATa PRIVIND ACHIZITIA PUBLICA DE PRODUSE

    Cod C.1.
 ______________________________________________________________________________
|Nr.  |                       Obiectivele verificarii                          |
|crt. |                                                                        |
|_____|________________________________________________________________________|
|1.   | Existenta actelor justificative                                        |
|_____|________________________________________________________________________|
|1.1. | - Angajamentul bugetar global/individual                               |
|_____|________________________________________________________________________|
|1.2. | - Contractul/comanda (sau alta forma de angajament juridic)            |
|_____|________________________________________________________________________|
|1.3. | - Factura fiscala (cod 14.4.10), factura (cod 14.4.10/a A) sau alte    |
|     |   tipuri de facturi, aprobate conform prevederilor legale              |
|_____|________________________________________________________________________|
|1.4. | - Procesul verbal de receptie (cod 14.2.5) sau Nota de receptie si     |
|     |   constatare de diferente (cod 14.3.1 A)                               |
|_____|________________________________________________________________________|
|2.   | Existenta vizelor, certificarilor, aprobarilor, altor semnaturi legale,|
|     | dupa caz, pentru:                                                      |
|_____|________________________________________________________________________|
|2.1. | - Actele justificative de la pct. 1                                    |
|_____|________________________________________________________________________|
|2.2. | - Ordonantare de plata                                                 |
|_____|________________________________________________________________________|
|3.   | Stabilirea corecta a sumei propuse pentru plata                        |
|_____|________________________________________________________________________|
|4.   | Incadrarea sumei propuse pentru plata in:                              |
|_____|________________________________________________________________________|
|4.1. | - Nivelul angajamentului bugetar                                       |
|_____|________________________________________________________________________|
|4.2. | - Nivelul angajamentului legal                                         |
|_____|________________________________________________________________________|
|4.3. | - Valoarea cheltuielilor lichidate                                     |
|_____|________________________________________________________________________|
|4.4. | - Creditele bugetare deschise/repartizate sau existente in conturi de  |
|     |   disponibil, dupa caz                                                 |
|_____|________________________________________________________________________|
|5.   | Corespondenta datelor din ordonantarea de plata cu cele din actele     |
|     | justificative pentru:                                                  |
|_____|________________________________________________________________________|
|5.1. | - Natura cheltuielii                                                   |
|_____|________________________________________________________________________|
|5.2. | - Numarul si data emiterii facturii                                    |
|_____|________________________________________________________________________|
|5.3. | - Beneficiarul sumei                                                   |
|_____|________________________________________________________________________|
|5.4. | - Banca beneficiarului                                                 |
|_____|________________________________________________________________________|
|6.   | Corespondenta dintre continutul actelor justificative in ceea ce       |
|     | priveste:                                                              |
|_____|________________________________________________________________________|
|6.1. | - Cantitatea de produse receptionate                                   |
|_____|________________________________________________________________________|
|6.2. | - Calitatea produselor receptionate                                    |
|_____|________________________________________________________________________|
|6.3. | - Pretul unitar al produselor receptionate                             |
|_____|________________________________________________________________________|
|6.4. | - Termenele de livrare                                                 |
|_____|________________________________________________________________________|
|6.5. | - Modalitatile de plata                                                |
|_____|________________________________________________________________________|

    NOTA:
    In cazul ordonantarilor de plata privind achizitia publica de servicii sau lucrari, prezenta lista de verificare (check-list) se va adapta corespunzator.

    [ANEXA Nr. 1i)
    la normele metodologice]

    LISTA DE VERIFICARE (CHECK-LIST) A ORDONANTARILOR DE PLATA PENTRU SUBVENTII, TRANSFERURI, PRIME SAU ALTE PLATI DIN FONDURI PUBLICE ACORDATE AGENTILOR ECONOMICI SAU ALTOR BENEFICIARI LEGALI

    COD C.5.
 ______________________________________________________________________________
|Nr.  |                       Obiectivele verificarii                          |
|crt. |                                                                        |
|_____|________________________________________________________________________|
|1.   | Existenta actelor justificative                                        |
|_____|________________________________________________________________________|
|1.1. | - Angajamentul bugetar global/individual                               |
|_____|________________________________________________________________________|
|1.2. | - Nota de fundamentare                                                 |
|_____|________________________________________________________________________|
|1.3. | - Documentatia specifica, conform actului normativ care reglementeaza  |
|     |   domeniul                                                             |
|_____|________________________________________________________________________|
|2.   | Existenta vizelor, certificarilor, aprobarilor, altor semnaturi legale,|
|     | dupa caz, pentru:                                                      |
|_____|________________________________________________________________________|
|2.1. | - Actele justificative de la pct. 1                                    |
|_____|________________________________________________________________________|
|2.2. | - Ordonantarea de plata                                                |
|_____|________________________________________________________________________|
|3.   | Stabilirea corecta a sumei propuse pentru plata                        |
|_____|________________________________________________________________________|
|4.   | Incadrarea sumei propuse pentru plata in:                              |
|_____|________________________________________________________________________|
|4.1. | - Nivelul angajamentului bugetar                                       |
|_____|________________________________________________________________________|
|4.2. | - Nivelul angajamentului legal                                         |
|_____|________________________________________________________________________|
|4.3. | - Nivelul sumei datorate rezultat in urma operatiunii de lichidare     |
|_____|________________________________________________________________________|
|4.4. | - Creditele bugetare deschise/repartizate sau existente in conturi de  |
|     |   disponibil, dupa caz                                                 |
|_____|________________________________________________________________________|
|5.   | Corespondenta datelor din ordonanta de plata cu cele din actele        |
|     | justificative pentru:                                                  |
|_____|________________________________________________________________________|
|5.1. | - Natura platii                                                        |
|_____|________________________________________________________________________|
|5.2. | - Beneficiarul sumei                                                   |
|_____|________________________________________________________________________|
|5.3. | - Banca beneficiarului sumei                                           |
|_____|________________________________________________________________________|

    [ANEXA Nr. 1j)
    la normele metodologice]

    LISTA DE VERIFICARE (CHECK-LIST) A ORDONANTARII DE PLATA EXTERNA PRIVIND ALTE PLATI DECAT CELE AFERENTE IMPRUMUTURILOR EXTERNE

    COD C.8.
 ______________________________________________________________________________
|Nr.  |                       Obiectivele verificarii                          |
|crt. |                                                                        |
|_____|________________________________________________________________________|
|1.   | Existenta actelor justificative                                        |
|_____|________________________________________________________________________|
|1.1. | - Angajamentul bugetar global/individual                               |
|_____|________________________________________________________________________|
|1.2. | - Nota de fundamentare                                                 |
|_____|________________________________________________________________________|
|1.3. | - Contractul de furnizare/servicii/lucrari                             |
|_____|________________________________________________________________________|
|1.4. | - Factura externa                                                      |
|_____|________________________________________________________________________|
|1.5. | - Documente de transport, vamuire, receptie, situatii de lucrari, dupa |
|     |   caz                                                                  |
|_____|________________________________________________________________________|
|1.6. | - Documente specifice care rezulta din actul normativ ce reglementeaza |
|     |   domeniul                                                             |
|_____|________________________________________________________________________|
|2.   | Existenta vizelor, certificarilor, aprobarilor, altor semnaturi legale,|
|     | dupa caz, pentru:                                                      |
|_____|________________________________________________________________________|
|2.1. | - Actele justificative de la pct. 1                                    |
|_____|________________________________________________________________________|
|2.2. | - Ordonantarea de plata externa                                        |
|_____|________________________________________________________________________|
|3.   | Stabilirea corecta a sumei propuse pentru plata                        |
|_____|________________________________________________________________________|
|4.   | Incadrarea sumei prevazute pentru plata in:                            |
|_____|________________________________________________________________________|
|4.1. | - Nivelul angajamentului bugetar                                       |
|_____|________________________________________________________________________|
|4.2. | - Nivelul angajamentului legal                                         |
|_____|________________________________________________________________________|
|4.3. | - Nivelul sumei datorate rezultat in urma operatiunii de lichidare     |
|_____|________________________________________________________________________|
|4.4. | - Disponibilul in cont                                                 |
|_____|________________________________________________________________________|
|5.   | Corespondenta datelor din ordonantarea de plata externa cu cele din    |
|     | actele justificative pentru:                                           |
|_____|________________________________________________________________________|
|5.1. | - Natura platii                                                        |
|_____|________________________________________________________________________|
|5.2. | - Beneficiarul sumei                                                   |
|_____|________________________________________________________________________|
|5.3. | - Banca beneficiarului sumei                                           |
|_____|________________________________________________________________________|

    [ANEXA Nr. 1k)
    la normele metodologice]

    LISTA DE VERIFICARE (CHECK-LIST) A ORDONANTARII DE AVANSURI (IN LEI) ACORDATE UNOR TERTE PERSOANE JURIDICE IN CADRUL CONTRACTELOR INCHEIATE

    COD C.10.
 ______________________________________________________________________________
|Nr.  |                       Obiectivele verificarii                          |
|crt. |                                                                        |
|_____|________________________________________________________________________|
|1.   | Existenta actelor justificative                                        |
|_____|________________________________________________________________________|
|1.1. | - Angajamentul bugetar global/individual                               |
|_____|________________________________________________________________________|
|1.2. | - Nota de fundamentare                                                 |
|_____|________________________________________________________________________|
|1.3. | - Contractul de furnizare/servicii/lucrari                             |
|_____|________________________________________________________________________|
|1.4. | - Solicitarea de acordare a avansului                                  |
|_____|________________________________________________________________________|
|1.5. | - Documentul prin care se constituie garantia legala                   |
|_____|________________________________________________________________________|
|2.   | Existenta vizelor, certificarilor, aprobarilor, altor semnaturi legale,|
|     | dupa caz, pentru:                                                      |
|_____|________________________________________________________________________|
|2.1. | - Actele justificative de la pct. 1                                    |
|_____|________________________________________________________________________|
|2.2. | - Ordonantarea de plata a avansului                                    |
|_____|________________________________________________________________________|
|3.   | Stabilirea corecta a sumei prevazute pentru plata                      |
|_____|________________________________________________________________________|
|4.   | Incadrarea sumei propuse pentru plata in:                              |
|_____|________________________________________________________________________|
|4.1. | - Nivelul angajamentului bugetar                                       |
|_____|________________________________________________________________________|
|4.2. | - Nivelul angajamentului legal                                         |
|_____|________________________________________________________________________|
|4.3. | - Disponibilul din cont                                                |
|_____|________________________________________________________________________|
|5.   | Corespondenta datelor din ordonantarea de plata a avansului cu cele din|
|     | actele justificative pentru:                                           |
|_____|________________________________________________________________________|
|5.1. | - Natura platii                                                        |
|_____|________________________________________________________________________|
|5.2. | - Beneficiarul sumei                                                   |
|_____|________________________________________________________________________|
|5.3. | - Banca beneficiarului sumei                                           |
|_____|________________________________________________________________________|

    [ANEXA Nr. 1l)
    la normele metodologice]

    LISTA DE VERIFICARE (CHECK-LIST) A ORDONANTARII DE PLATA A SALARIILOR, ALTOR DREPTURI SALARIALE ACORDATE PERSONALULUI, PRECUM SI A OBLIGATIILOR FISCALE AFERENTE ACESTORA

    COD C.14.
 ______________________________________________________________________________
|Nr.  |                       Obiectivele verificarii                          |
|crt. |                                                                        |
|_____|________________________________________________________________________|
|1.   | Existenta actelor justificative                                        |
|_____|________________________________________________________________________|
|1.1. | - Centralizatorul lunar al statelor de salarii                         |
|_____|________________________________________________________________________|
|1.2. | - Situatia privind repartizarea pe luni a cheltuielilor de personal    |
|_____|________________________________________________________________________|
|1.3. | - Situatia privind monitorizarea cheltuielilor de personal             |
|_____|________________________________________________________________________|
|1.4. | - Statul de functii                                                    |
|_____|________________________________________________________________________|
|1.5. | - Bugetul aprobat                                                      |
|_____|________________________________________________________________________|
|2.   | Existenta vizelor, certificarilor, aprobarilor, altor semnaturi legale,|
|     | dupa caz, pentru:                                                      |
|_____|________________________________________________________________________|
|2.1. | - Actele justificative de la pct. 1                                    |
|_____|________________________________________________________________________|
|2.2. | - Ordonantarea de plata                                                |
|_____|________________________________________________________________________|
|3.   | Incadrarea sumei propuse la plata in:                                  |
|_____|________________________________________________________________________|
|3.1. | - Nivelul angajamentului bugetar                                       |
|_____|________________________________________________________________________|
|3.2. | - Valoarea cheltuielilor lichidate                                     |
|_____|________________________________________________________________________|
|3.3. | - Creditele bugetare deschise/repartizate sau existente in conturi de  |
|     |   disponibil, dupa caz                                                 |
|_____|________________________________________________________________________|
|4.   | Incadrarea numarului de personal din statul de salarii in:             |
|_____|________________________________________________________________________|
|4.1. | - Numarul maxim de personal stabilit prin buget                        |
|_____|________________________________________________________________________|
|4.2. | - Numarul rezultat din statul de functii                               |
|_____|________________________________________________________________________|
|5.   | Corespondenta datelor din ordonantarea de plata cu cele din actele     |
|     | justificative pentru:                                                  |
|_____|________________________________________________________________________|
|5.1. | - Tipul platii                                                         |
|_____|________________________________________________________________________|
|5.2. | - Beneficiarul sumei                                                   |
|_____|________________________________________________________________________|
|5.3. |   Banca beneficiarului sumei                                           |
|_____|________________________________________________________________________|