{"id":10398,"date":"2018-02-21T04:09:00","date_gmt":"2018-02-21T04:09:00","guid":{"rendered":""},"modified":"2020-09-25T02:25:21","modified_gmt":"2020-09-25T02:25:21","slug":"intocmirea-proceselor-verbale","status":"publish","type":"post","link":"https:\/\/rubyskynews.com\/index.php\/2018\/02\/21\/intocmirea-proceselor-verbale\/","title":{"rendered":"\u00centocmirea proceselor verbale ."},"content":{"rendered":"
<\/div>

<\/h3>\n
\n
Sunt: <\/span>proces-verbal de revizie;<\/span> proces-verbal tematic de revizie: proces-verbal intermediar de revizie;<\/span>proces-verbal de constatarea contraven\u0163iilor administra\u00ad<\/span>tive;<\/span> not\u0103 unilateral\u0103 de control.<\/span> Rezultatele finale ale controlului se scriu \u00een p-v <\/i><\/span>de revizie<\/span><\/i>. <\/span><\/i>Pe parcursul controlului, \u00een cazul \u00een care din control a <\/span>rezultat s\u0103v\u00e2r\u015firea unor fapte prev\u0103zute de codul penal \u015fi necesit\u0103 implicarea operativ\u0103 a organelor de anchet\u0103 \u00een vederea tragerii la r\u0103spundere a persoanelor responsabile, constat\u0103rile se consemneaz\u0103 <\/span>\u00eentr-un p-v intermediar<\/i>. <\/i><\/span>In rezultatul controalelor efectuate la cererea organelor de <\/span>anchet\u0103, se \u00eentocme\u015fte p-v de revizie tematic\u0103<\/i>.<\/i><\/span> P-v con\u0163ine trei p\u0103r\u0163i: partea general\u0103; partea de constatare a neajunsurilor \u015fi \u00eenc\u0103lc\u0103rii legisla\u0163iei financiar-<\/a>contabile; partea de \u00eencheiere (concluzii).<\/span><\/i><\/span><\/div>\n

<\/p>\n

A. Partea general\u0103 con\u0163ine:<\/span><\/i><\/div>\n

<\/p>\n

– denumirea, adresa, <\/span>enun\u0163urile bancare, codul fiscal a obiectului supus controlului;<\/span> – <\/span>sfera de activitate;<\/span> – <\/span>numele \u015fi prenumele membrilor echipei de revizori, care<\/span>au efectuat controlul;<\/span> – <\/span>durata controlului;<\/span> –<\/span>tematica si perioada controlului s.a.<\/span><\/div>\n

<\/p>\n

B. Partea de constatare se analizeaz\u0103:<\/span><\/i><\/div>\n

<\/p>\n

– rezultatele analizei;<\/span> – neajunsurile, abaterile \u015fi \u00eenc\u0103lc\u0103rile<\/span>; – persoanele responsabile \u015fi <\/span>cuantumul prejudiciului cauzat;<\/span><\/span><\/div>\n

<\/p>\n

\u2022 <\/span><\/span>analiza explica\u0163iilor date <\/span>cu faptele ilicite constatate \u015fi <\/span>argumentarea de c\u0103tre revizori a constat\u0103rilor, lu\u00e2ndu-se <\/span>\u00een considera\u0163ie explica\u0163iile primite.<\/span><\/div>\n

<\/p>\n

C. In partea de \u00eencheiere <\/span><\/i>a p-v se face o <\/span>generalizare a \u00eenc\u0103lc\u0103rilor depistate \u00een urma efectu\u0103rii controlului, se <\/span>descriu motivele ce au contribuit la proasta utilizare a resurselor <\/span>financiare \u015fi materiale aflate la dispozi\u0163ia obiectului supus <\/span>controlului, metodele prin care au fost delapidate bunurile materiale <\/span>\u015fi mijloacele b\u0103ne\u015fti, actele normative \u00eenc\u0103lcate, m\u0103rimea <\/span>prejudiciului cauzat statului (agen\u0163ilor economici) \u015fi persoanele <\/span>responsabile de comiterea infrac\u0163iunilor depistate.<\/span><\/div>\n

<\/p>\n

Constat\u0103rile trebuie sa fie <\/span>obiective.<\/span> P-v se \u00eentocme\u015fte \u00een trei exemplare si <\/span>se semneaz\u0103 de echipa de revizori (revizorul) <\/span>care a efectuat controlul \u015fi de conduc\u0103torul \u015fi contabilul-\u015fef al <\/span>obiectului supus controlului<\/span>.<\/span><\/div>\n

<\/p>\n

In cazul, c\u00e2nd \u00een urma controlului nu s-au constatat abateri de <\/span>la legisla\u0163ia \u00een vigoare, ori prin volumul \u015fi importan\u0163a lor nu justific\u0103 \u00eentocmirea procesului-verbal, se \u00eentocmesc note unilaterale de <\/i><\/span>control<\/span><\/i>.<\/span><\/span><\/div>\n<\/div>\n
<\/div>","protected":false},"excerpt":{"rendered":"

Sunt: proces-verbal de revizie; proces-verbal tematic de revizie: proces-verbal intermediar de revizie;proces-verbal de constatarea contraven\u0163iilor administra\u00adtive; not\u0103 unilateral\u0103 de control. Rezultatele finale ale controlului se scriu \u00een p-v de revizie. Pe parcursul controlului, \u00een cazul \u00een care din control a rezultat s\u0103v\u00e2r\u015firea unor fapte prev\u0103zute de codul penal \u015fi necesit\u0103 implicarea operativ\u0103 a organelor de anchet\u0103 \u00een vederea tragerii la r\u0103spundere a persoanelor responsabile, […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"aioseo_notices":[],"yoast_head":"\n\u00centocmirea proceselor verbale . - 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