{"id":28781,"date":"2011-02-19T11:43:00","date_gmt":"2011-02-19T11:43:00","guid":{"rendered":""},"modified":"2020-09-25T09:52:27","modified_gmt":"2020-09-25T09:52:27","slug":"specificul-desfasurarii-valorificarii-2","status":"publish","type":"post","link":"https:\/\/rubyskynews.com\/index.php\/2011\/02\/19\/specificul-desfasurarii-valorificarii-2\/","title":{"rendered":"Specificul desf\u0103\u015fur\u0103rii, valorific\u0103rii constat\u0103rilor controalelor. Efectuarea controlului la institu\u0163iile publice."},"content":{"rendered":"
<\/div>
\nControalele se desf\u0103\u015foar\u0103 \u00een urm\u0103toarea ordine:<\/span> echipa de revizori, revizorul, se deplaseaz\u0103 la <\/span>obiectul controlului, unde informeaz\u0103 <\/span>conducerea despre sarcina, perioada \u015fi durata efectu\u0103rii <\/span>controlului<\/span>;<\/span><\/div>\n

<\/p>\n

\n <\/span><\/span>se studiaz\u0103 actele existente, <\/span>procesele-verbale, actele controalelor \u015fi <\/span>reviziilor precedente, efectuate pe parcursul ultimilor doi <\/span>ani; <\/span><\/div>\n

<\/p>\n

\n4) <\/span><\/span>se verific\u0103 documentele <\/span>primare despre activitatea<\/a> economico-financiar\u0103 a <\/span>obiectului supus controlului;<\/span><\/div>\n

<\/p>\n

\n <\/span><\/span>pentru verificarea disponibilit\u0103\u0163ii unor bunuri materiale, <\/span>conduc\u0103torul echipei de revizori cere de la conduc\u0103torul <\/span>obiectului supus controlului \u015fi comisiei de inventariere s\u0103 <\/span>efectueze inventarierea \u015fi s\u0103 prezinte rezultatele \u00een <\/span>termenul stabilit;<\/span><\/div>\n

<\/p>\n

\n <\/span><\/span>se i-au notele explicative de la factorii de decizie \u015fi <\/span>persoanele gestionare responsabile pentru \u00eenc\u0103lc\u0103rile <\/span>financiar-contabile comise;<\/span><\/div>\n

<\/p>\n

\n <\/span><\/span>conduc\u0103torul echipei de revizori sau revizorul, propune <\/span>conducerii obiectului supus controlului s\u0103 \u00eentreprind\u0103 \u00een <\/span>mod operativ ac\u0163iuni \u00een vederea lichid\u0103rii neajunsurilor<\/span>depistate, transfer\u0103rii sumelor datorate bugetului \u015fi <\/span>amelior\u0103rii activit\u0103\u0163i economico-financiare.<\/span><\/div>\n

<\/p>\n

\nValorificarea constat\u0103rilor controalelor<\/span><\/i><\/b><\/div>\n

<\/p>\n

\nImediat dup\u0103 finisarea controlului, \u015feful echipei de revizori <\/span>completeaz\u0103 fi\u015fa rezultatelor controlului <\/i>\u015fi prezint\u0103 procesele verbale \u00een dou\u0103 exemplare cu toate anexele \u015fefului direc\u0163iei respective a <\/span>Serviciului Control Financiar \u015fi Revizie.<\/span><\/div>\n

<\/p>\n

\n\u015eeful direc\u0163iei prime\u015fte materialele de control, le analizeaz\u0103 \u015fi apreciaz\u0103 activitatea echipei de revizori.<\/span><\/div>\n

<\/p>\n

\nEviden\u0163a materialelor emise organelor de drept se \u0163ine \u00een <\/span>aparatul central de c\u0103tre Direc\u0163ia General\u0103 Organizarea Muncii \u015fi <\/span>Control Intern.<\/span> Aceasta , <\/span>trimestrial, p\u00e2n\u0103 la data de 20 a lunii urm\u0103toare a trimestrului <\/span>urm\u0103tor, generalizeaz\u0103 materialele reviziilor \u015fi controalelor \u015fi <\/span>prezent\u0103 un raport privind activitatea Serviciului Control Financiar \u015fi <\/span>Revizie \u015fi a subdiviziunilor lui structurale, care se supune spre <\/span>dezbatere Consiliului Coordonator al Serviciului.<\/span><\/div>\n

<\/p>\n

\n Efectuarea controlului la institu\u0163iile publice<\/span><\/i><\/b><\/div>\n

<\/p>\n

\nScopurile de baz\u0103 ale controalelor documentare ale institu\u0163iilor <\/span>publice sunt:<\/span><\/div>\n

<\/p>\n

\n\u2022 <\/span><\/span>controlul execut\u0103rii devizelor \u015fi indicilor de baz\u0103; controlul utiliz\u0103rii mijloacelor financiare dupa <\/span>destina\u0163iei<\/span>;<\/span> controlul respect\u0103rii disciplinei financiare;<\/span> verificarea integrit\u0103\u0163ii mijloacelor b\u0103ne\u015fti \u015fi a <\/span>valorilor materiale; controlul legitimit\u0103\u0163ii form\u0103rii, <\/span>corectitudinii utiliz\u0103rii mijloacelor extrabugetare;<\/span> verificarea respect\u0103rii tinerii eviden\u0163ei contabile \u015fi \u00eentocmirii d\u0103rilor de seam\u0103 contabile.<\/span><\/span><\/div>\n

<\/p>\n

\nRevizia documentar\u0103 conform programului de activitate la una \u015fi aceea\u015fi institu\u0163ie se efectueaz\u0103 o dat\u0103 la doi ani.<\/span><\/span><\/i><\/div>\n

<\/p>\n

\nLa \u00eenceperea controlului, \u015feful echipei de control se prezint\u0103 la conduc\u0103torul institu\u0163iei unde urmeaz\u0103 s\u0103 fie efectuat controlul \u015fi \u00eel <\/span>informeaz\u0103 despre tematica controlului, apoi membrii grupului de revizie imediat \u00eencep inventarierea mijloacelor b\u0103ne\u015fti \u00een cas\u0103 \u015fi <\/span>valorilor materiale aflate \u00een gestiune.<\/span><\/div>\n

<\/p>\n

\nVerificarea documental\u0103 <\/span><\/i>const\u0103 \u00een confruntarea d\u0103rilor de seam\u0103 contabile cu documentele primare de eviden\u0163\u0103 contabil\u0103, <\/span>registrele contabile \u015fi cartea mare. La efectuarea reviziei documentare <\/span>totale se verific\u0103 toate documentele privind opera\u0163iile economico-<\/span>financiare pe \u00eentreaga perioad\u0103 supus\u0103 controlului, iar la cea selectiv\u0103 – numai o parte de documente pe o anumit\u0103 perioad\u0103 de timp.<\/span><\/span><\/div>\n
<\/div>","protected":false},"excerpt":{"rendered":"

Controalele se desf\u0103\u015foar\u0103 \u00een urm\u0103toarea ordine: echipa de revizori, revizorul, se deplaseaz\u0103 la obiectul controlului, unde informeaz\u0103 conducerea despre sarcina, perioada \u015fi durata efectu\u0103rii controlului; se studiaz\u0103 actele existente, procesele-verbale, actele controalelor \u015fi reviziilor precedente, efectuate pe parcursul ultimilor doi ani; 4) se verific\u0103 documentele primare despre activitatea economico-financiar\u0103 a obiectului supus controlului; pentru verificarea […]<\/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":"\nSpecificul desf\u0103\u015fur\u0103rii, valorific\u0103rii constat\u0103rilor controalelor. 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