{"id":29265,"date":"2011-02-14T11:14:00","date_gmt":"2011-02-14T11:14:00","guid":{"rendered":""},"modified":"2020-09-25T09:54:33","modified_gmt":"2020-09-25T09:54:33","slug":"acte-procedurale-privind-executia","status":"publish","type":"post","link":"https:\/\/rubyskynews.com\/index.php\/2011\/02\/14\/acte-procedurale-privind-executia\/","title":{"rendered":"Acte procedurale privind execu\u0163ia bugetelor institu\u0163iilor publice."},"content":{"rendered":"
<\/div>
\nSumele aprobate prin bugetul public pe destina\u0163ii \u00een limita c\u0103rora se pot angaja, ordonan\u0163a, efectua pl\u0103\u0163i reprezint\u0103 <\/span>credite bugetare. <\/span><\/i>Acestea sunt limite maxime care nu pot fi dep\u0103\u015fite, iar modific\u0103rile  lor se pot face numai \u00een condi\u0163iile legii. Potrivit normelor legale \u00een vigoare, institu\u0163iile publice trebuie s\u0103 respecte \u00een procesul execu\u0163iei cheltuielilor bugetare o procedur\u0103 care cuprinde 4 faze: angajarea, lichidarea, ordonan\u0163area \u015fi plata.<\/span><\/div>\n
\nPotrivit dispozi\u0163iilor art 52 din Lg 5000\/2002 privind finan\u0163ele publice,  opera\u0163iunile specifice angaj\u0103rii, lichid\u0103rii \u015fi ordon\u0103rii cheltuielilor bugetare sunt de competen\u0163a ordonatorilor de credite \u015fi se efectueaz\u0103 pe baza propunerilor \u015fi avizelor compartimentelor de specialitate ale institu\u0163iilor publice.<\/span><\/div>\n
\nAngajarea  cheltuielilor  <\/span><\/div>\n
\nOrdonatorii de credite \u00eencheie acte juridice care dau na\u015ftere unor raporturi juridice comerciale, civile, de munc\u0103 \u00een con\u0163inutul c\u0103rora figureaz\u0103 obliga\u0163ii pe seama fondurilor bugetare. \u00cen aplicarea principiului anualit\u0103\u0163ii, potrivit c\u0103ruia pl\u0103\u0163ile efectuate \u00een cursul unui an bugetar \u00een contul unui buget, apar\u0163in exerci\u0163iului corespunz\u0103tor de execu\u0163ie a bugetului respectiv \u015fi a prevederilor legale, potrivit c\u0103rora pt a efectua o plat\u0103 este obligatorie parcurgerea celor trei faze prealabile: angajarea, lichidarea , ordonan\u0163area, se impune punerea \u00een rezerv\u0103 a creditelor bugetare angajate.<\/span><\/div>\n
\n\u00cen vederea respect\u0103rii acestei cerin\u0163e, angajamentul  bugetar prin care au fost rezervate fonduri publice unei anumite destina\u0163ii, \u00een limita creditelor bugetare aprobate, preced\u0103 angajamentul legal. Ordonatorilor de credite le este interzis\u0103 aprobarea unor angajamente legale f\u0103r\u0103 asigurarea c\u0103 au fost rezervate \u015fi fondurile publice necesare pl\u0103\u0163ii acestora \u00een exerci\u0163iul bugetar.<\/span><\/div>\n
\nAngajamentul legal  reprezint\u0103 un act juridic din care rezult\u0103 o obliga\u0163ie pe seama fondurilor bugetare. Poate fi un contract de achizi\u0163ie public\u0103, de \u00eemprumut. Trebuie s\u0103 fie \u00een scris \u015fi semnat de c\u0103tre ordonatorul de credite.<\/span><\/div>\n
\nProiectele angajamentelor legale nu vor putea fi aprobate de c\u0103tre ordonatorul de credite dec\u00e2t dac\u0103 au primit viza de control financiar preventiv. Acest aviz se acord\u0103 dac\u0103 au fost \u00eendeplinite urm\u0103toarele:<\/span><\/div>\n
\nq          <\/span><\/span>Proiectul respect\u0103 condi\u0163iile formale cerute de normele legale,<\/span><\/div>\n
\nq          <\/span><\/span>Exist\u0103 credite bugetare disponibile la subdiviziunea corespunz\u0103toare din bugetul aprobat,<\/span><\/div>\n
\nq          <\/span><\/span>Proiectul de angajament legal se \u00eencadreaz\u0103 \u00een limitele angajamentului bugetar stabilite potrivit legii,<\/span><\/div>\n
\nq          <\/span><\/span>Proiectul de angajament legal respect\u0103 toate prevederile legale care \u00eei sunt aplicabile, \u00een vigoare la data efectu\u0103rii sale, (controlul de legalitate)<\/span><\/div>\n
\nq          <\/span><\/span> Proiectul de angajament legal respect\u0103 sub toate aspectele ansamblul principiilor \u015fi regulilor procedurale \u015fi metodologice care sunt aplicabile categoriei de cheltuieli din care fac parte (controlul de regularitate).<\/span><\/div>\n
\nOrdonatorii de credite nu pot \u00eencheia nici un angajament legal cu ter\u0163e persoane, f\u0103r\u0103 viza de control financiar preventiv dec\u00e2t \u00een condi\u0163iile autorizate de lege. Eviden\u0163a cheltuielilor este \u0163inut\u0103 de compartimentul de contabilitate din  institu\u0163ia public\u0103.<\/span><\/div>\n
\nLichidarea cheltuielilor <\/span><\/div>\n
\nConst\u0103 \u00een s\u0103v\u00e2r\u015firea unor opera\u0163iuni administrativ-financiare de verificare a existen\u0163ei angajamentelor, a realit\u0103\u0163ii sumei datorate, a condi\u0163iilor  de exigibilitate ale angajamentului legal.<\/a><\/span><\/div>\n

<\/p>\n

\nVerificarea se face prin verificarea documentelor justificative. Opera\u0163iunile de urm\u0103rire a respect\u0103rii condi\u0163iilor de exigibilitate a obliga\u0163iei constau \u00een verificarea datelor \u00eenscrise \u00een angajamentele legale, care trebuie s\u0103 cuprind\u0103 date cu privire la termenele de plat\u0103 a obliga\u0163iilor.<\/span><\/div>\n
\nOrdonan\u0163area cheltuielilor <\/span><\/div>\n
\n<\/div>\n
\nPe baza confirm\u0103rii de c\u0103tre persoana \u00eemputernicit\u0103 c\u0103 exist\u0103 o obliga\u0163ie cert\u0103, lichid\u0103 \u015fi exigibil\u0103 la o anumit\u0103 dat\u0103, ordonatorul de credite emite \u201eordonan\u0163area de plat\u0103\u201d pentru efectuarea pl\u0103\u0163ii.<\/span><\/div>\n
\nOrdonan\u0163area de plat\u0103<\/span><\/i> reprez. actul prin care ordonatorul de credite d\u0103 dispozi\u0163ie conduc\u0103torului compartimentului financiar \u2013contabil s\u0103 sting\u0103 raportul juridic obliga\u0163ional \u015fi s\u0103 \u00eentocmeasc\u0103 instrumentele de  plat\u0103 a cheltuielilor. Ordonan\u0163area de plat\u0103 trebuie s\u0103 fie \u00eenso\u0163it\u0103 de documentele justificative \u00een original \u015fi s\u0103 poarte viza persoanelor autorizate din compartimentele de specialitate. <\/span><\/div>\n
\n\u015ei actul juridic al ordonan\u0163\u0103rii de plat\u0103 este supus condi\u0163iei procedurale anterioare emiterii a avizului conform emis sub forma vizei de control financiar preventiv. \u00cen lipsa vizei de control financiar preventiv, ordonan\u0163area de plat\u0103 nu produce efecte juridice \u015fi nu creeaz\u0103 obliga\u0163ii \u00een sarcina conduc\u0103torului compartimentului financiar contabil.<\/span><\/div>\n
\nDup\u0103 aprobarea legal\u0103, ordonan\u0163area de plat\u0103 \u00eempreun\u0103 cu toate documentele justificative \u00een original trebuie s\u0103 fie \u00eenaintate conduc\u0103torului compartimentului financiar- contabil pentru plat\u0103.,<\/span><\/div>\n
\nPlata cheltuielilor <\/span><\/div>\n
\nPlata reprezint\u0103 actul juridic de drept financiar prin care se stinge obliga\u0163ia bugetar\u0103 angajat\u0103 legal, institu\u0163ia public\u0103 fiind eliberat\u0103 de obliga\u0163iile sale fa\u0163\u0103 de ter\u0163ii creditori.<\/span><\/div>\n
\nPlata cheltuielilor se efectueaz\u0103 de c\u0103tre persoanele autorizate care poart\u0103 denumirea de contabil. Atribu\u0163iile efectu\u0103rii pl\u0103\u0163ii apar\u0163in \u015fefului compartimentului financiar contabil care o va asigura \u00een limita creditelor bugetare deschise \u015fi neutilizate sau a disponibilit\u0103\u0163ilor aflate \u00een conturi.<\/span><\/div>\n
\nInstrumentele de plat\u0103 utilizate: cecul de numerar \u015fi ordinul de plat\u0103 pentru trezoreria statului care se semneaz\u0103 de c\u0103tre 2 persoane: conduc\u0103torul compartimentului financiar contabil \u015fi o persoan\u0103 care are atribu\u0163ii \u00een efectuarea pl\u0103\u0163ii.<\/span><\/div>\n
\nOrdinele de plat\u0103 se emit pe numele fiec\u0103rui creditor, urm\u00e2nd a fi datate, numerotate \u015fi vor avea \u00eenscrise \u00een spa\u0163iul rezervat obiectului pl\u0103\u0163ii \u015fi subdiviziunea bugetului aprobat de la care se efectueaz\u0103 plata. Ele se emit pe baza documentelor justificative din care s\u0103 reias\u0103 c\u0103 urmeaz\u0103 s\u0103 se achite integral sau par\u0163ial o datorie contractual\u0103 \u015fi justificat\u0103.<\/span><\/div>\n
<\/div>","protected":false},"excerpt":{"rendered":"

Sumele aprobate prin bugetul public pe destina\u0163ii \u00een limita c\u0103rora se pot angaja, ordonan\u0163a, efectua pl\u0103\u0163i reprezint\u0103 credite bugetare. Acestea sunt limite maxime care nu pot fi dep\u0103\u015fite, iar modific\u0103rile  lor se pot face numai \u00een condi\u0163iile legii. Potrivit normelor legale \u00een vigoare, institu\u0163iile publice trebuie s\u0103 respecte \u00een procesul execu\u0163iei cheltuielilor bugetare o procedur\u0103 […]<\/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":"\nActe procedurale privind execu\u0163ia bugetelor institu\u0163iilor publice. - Jobs\/ Internships\/ Scholarships\/<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rubyskynews.com\/index.php\/2011\/02\/14\/acte-procedurale-privind-executia\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Acte procedurale privind execu\u0163ia bugetelor institu\u0163iilor publice. - Jobs\/ Internships\/ Scholarships\/\" \/>\n<meta property=\"og:description\" content=\"Sumele aprobate prin bugetul public pe destina\u0163ii \u00een limita c\u0103rora se pot angaja, ordonan\u0163a, efectua pl\u0103\u0163i reprezint\u0103 credite bugetare. 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