The developments in the area of the Romania’s engagements in the joining process to the European Union, especially in the area covered by the Chapter 28 „Financial control”
Author:
Associate Prof., PhD. Elena-Doina DASCĂLU
JEL:
DOI:
Keywords:
European Commission, financial control, preventive control, managerial responsibility, primary legislation, secondary legislation, procedural regulations
Abstract:
By the Law nr. 84/2004, in the Romanian legislation regulating the internal control and the preventive financial control, it has been introduced the new elements contained in the Strategy for developing the internal public financial control in Romania, including those referring to the step by step integration of the preventive financial control in the managerial responsibility sphere.\r\n\r\nFor the application of the provisions of Law no.84/2003, the Order of the Minister for public Finance no.1.031/5.August 2003, approved the methodological norms on establishing the evaluation criteria for the preventive financial control in the public institutions and the procedures for its integration in the area of the managerial responsibility, as well as the role of the Ministry of Public Finance in this process.\r\nIn the next period of time, the programs for the years 2003 – 2004 – 2005 have been approved in order to create the necessary framework for the audit engagements at the level of the public institutions with delegated preventive financial control.