THE FINANCIAL GUARD OF THE BODIE RESPONSIBLE FOR FINANCIAL AND FISCAL CONTROL IN ROUMAIN LAW (English version)

Broadly, the financial apparatus of the state includes all state bodies that contribute directly or which only facilitate the achievement of financial activities by means of which the financial policy of the state is applied. In a narrow sense, the financial apparatus includes specialized state bodies with responsibilities in financial matters. From the above, it results that there are two categories of bodies in the financial apparatus, namely: 1. state bodies that have general jurisdiction, which includes the Parliament, the Presidency, the Government, the county and local councils, other central and local bodies of state administration, and public institutions of central and local subordination; 2. state bodies that have special jurisdiction which includes: - specialized central agencies: Ministry of Finance and the Court of Auditors. - local specialized bodies (those belonging to the Ministry of Finance and the Court of Auditors). The Ministry of Finance is organized and operates as a specialized body of central public administration subordinated to the Government, which applies the strategy and Program of governance in the field of public finance. Within the Ministry of Finance the following units operate: A. With funding from the state budget: 1. The National Agency for Fiscal Administration including the President and Vice Presidents of: The Financial Guard; The National Customs Authority; Public Finances County General Directorates which include: municipal public finance administrations, public financial administrations for medium taxpayers; public finance municipal administrations, public finance communal administrations, the Public Finances General Directorate of Bucharest 2. The National Authority for Property Restitution; 3. The National Commission for Prognosis; 4. The Central Commission for the establishment of compensations; 5. The Special Commission for Restitution of real estate that belonged to religious cults in Romania; 6. The Special Commission for Restitution of real estate that belonged to communities of citizens belonging to national minorities in Romania. B. Activities which operate under the Ministry of Public Finance: 1. The printing and distribution of publication „Revista finanţe publice şi Contabilitate” (Public Finance and Accountancy Magazine); 2. The Financial Reporting Council. A. National companies under the authority of the Ministry of Public Finance where the ministry is the representative of the state as shareholder: 1. National Company „Imprimeria Naţională” – S.A (National Printing) 2. National Company „Loteria Română” – S.A. (Romanian Lottery). The bodies mentioned above exercise the financial and fiscal control on material acts and operations in order to check whether the legal norms in concrete legal relations are observed. This control can be achieved either before the performance and execution of material acts and operations or together with their performance, or at a relatively short time after the material acts and operations are performed.