{"id":107107,"date":"2018-02-21T04:09:00","date_gmt":"2018-02-21T04:09:00","guid":{"rendered":""},"modified":"2023-01-08T10:32:33","modified_gmt":"2023-01-08T10:32:33","slug":"intocmirea-proceselor-verbale-2","status":"publish","type":"post","link":"https:\/\/cvnextjob.com\/index.php\/2018\/02\/21\/intocmirea-proceselor-verbale-2\/","title":{"rendered":"\u00centocmirea proceselor verbale ."},"content":{"rendered":"<div style=\"margin-top: 0px; margin-bottom: 0px;\" class=\"sharethis-inline-share-buttons\" ><\/div><h3 class=\"post-title entry-title\" itemprop=\"headline\" style=\"background-color: white; color: #333333; font-family: Oswald, sans-serif; font-size: 20px; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; font-weight: normal; line-height: 1.1; margin: 0px 0px 10px; padding: 0px; position: relative;\"><\/h3>\n<div class=\"post-body entry-content\" id=\"post-body-1803844849869296749\" style=\"background-color: white; color: #555555; font-family: Roboto, Arial, Helvetica, sans-serif; font-size: 13px; line-height: 1.7; margin: 0px; overflow: hidden; padding: 0px; width: 615px;\">\n<div style=\"background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; line-height: 19.5px; margin-top: 0.7pt; text-align: justify;\"><span style=\"color: black; letter-spacing: 0.15pt;\">Sunt:&nbsp;<\/span><span style=\"color: black; letter-spacing: -0.05pt;\">proces-verbal de revizie;<\/span><span style=\"color: black;\">&nbsp;proces-verbal tematic de revizie:&nbsp;<span style=\"letter-spacing: 0.05pt;\">proces-verbal intermediar de revizie;<\/span><span style=\"letter-spacing: 0.1pt;\">proces-verbal de constatarea contraven\u0163iilor administra\u00ad<\/span><span style=\"letter-spacing: -0.2pt;\">tive;<\/span>&nbsp;<span style=\"letter-spacing: 0.1pt;\">not\u0103 unilateral\u0103 de control.<\/span>&nbsp;<span style=\"letter-spacing: 0.05pt;\">Rezultatele finale ale controlului se scriu \u00een&nbsp;<i>p-v&nbsp;<\/i><\/span><i><span style=\"letter-spacing: 0.15pt;\">de revizie<\/span><\/i><i><span style=\"letter-spacing: 0.15pt;\">.&nbsp;<\/span><\/i><span style=\"letter-spacing: 0.15pt;\">Pe parcursul controlului, \u00een cazul \u00een care din control a&nbsp;<\/span><span style=\"letter-spacing: 0.1pt;\">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&nbsp;<\/span><span style=\"letter-spacing: -0.1pt;\">\u00eentr-un&nbsp;<i>p-v intermediar<\/i><i>.&nbsp;<\/i><\/span><span style=\"letter-spacing: 0.15pt;\">In rezultatul controalelor efectuate la cererea organelor de&nbsp;<\/span><span style=\"letter-spacing: -0.05pt;\">anchet\u0103, se \u00eentocme\u015fte&nbsp;<i>p-v de revizie tematic\u0103<\/i><i>.<\/i><\/span>&nbsp;P-v con\u0163ine trei p\u0103r\u0163i:&nbsp;<i>partea general\u0103; partea de&nbsp;<span style=\"letter-spacing: -0.1pt;\">constatare a neajunsurilor \u015fi \u00eenc\u0103lc\u0103rii legisla\u0163iei financiar-<a href=\"https:\/\/www.blogger.com\/blogger.g?blogID=4202955034125599721\" name=\"more\" style=\"color: #ee5307; outline: none; text-decoration-line: none;\"><\/a>contabile; partea de \u00eencheiere (concluzii).<\/span><\/i><\/span><\/div>\n<p><\/p>\n<div style=\"background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; line-height: 19.5px; margin-top: 2.15pt; text-align: justify;\"><i><span style=\"color: black; letter-spacing: -0.15pt;\">A. Partea general\u0103 con\u0163ine:<\/span><\/i><\/div>\n<p><\/p>\n<div style=\"background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; line-height: 19.5px; margin: 1.45pt 1.9pt 0.0001pt 0pt; text-align: justify;\"><span style=\"color: black; letter-spacing: 0.35pt;\">&#8211; denumirea, adresa,&nbsp;<\/span><span style=\"color: black;\">enun\u0163urile bancare, codul fiscal a obiectului supus controlului;<\/span><span lang=\"FR\">&nbsp;&#8211;&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.25pt;\">sfera de activitate;<\/span><span lang=\"FR\">&nbsp;&#8211;&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.25pt;\">numele \u015fi prenumele membrilor echipei de revizori, care<\/span><span style=\"color: black;\">au efectuat controlul;<\/span><span lang=\"FR\">&nbsp;&#8211;&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.2pt;\">durata controlului;<\/span><span lang=\"FR\">&nbsp;&#8211;<\/span><span style=\"color: black; letter-spacing: 0.1pt;\">tematica si perioada controlului s.a.<\/span><\/div>\n<p><\/p>\n<div style=\"background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; line-height: 19.5px; text-align: justify;\"><i><span style=\"color: black; letter-spacing: -0.1pt;\">B. Partea de constatare se analizeaz\u0103:<\/span><\/i><\/div>\n<p><\/p>\n<div style=\"background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; line-height: 19.5px; margin-top: 0.95pt; text-align: justify;\"><span style=\"color: black; letter-spacing: 0.1pt;\">&#8211; rezultatele analizei;<\/span><span style=\"color: black;\">&nbsp;&#8211;&nbsp;<span style=\"letter-spacing: 0.25pt;\">neajunsurile, abaterile \u015fi \u00eenc\u0103lc\u0103rile<\/span><span style=\"letter-spacing: 0.05pt;\">; &#8211; persoanele responsabile \u015fi&nbsp;<\/span><span style=\"letter-spacing: 0.1pt;\">cuantumul prejudiciului cauzat;<\/span><\/span><\/div>\n<p><\/p>\n<div style=\"background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; line-height: 19.5px; margin: 0.5pt 0pt 0.0001pt; text-align: justify; text-indent: 0pt;\"><span style=\"color: black;\">\u2022<span style=\"font-family: &quot;&quot;; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;\">&nbsp;<\/span><\/span><span style=\"color: black; letter-spacing: 0.05pt;\">analiza explica\u0163iilor date&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.55pt;\">cu faptele ilicite constatate \u015fi&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.25pt;\">argumentarea de c\u0103tre revizori a constat\u0103rilor, lu\u00e2ndu-se&nbsp;<\/span><span style=\"color: black;\">\u00een considera\u0163ie explica\u0163iile primite.<\/span><\/div>\n<p><\/p>\n<div style=\"background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; line-height: 19.5px; margin-right: 1.9pt; text-align: justify;\"><i><span style=\"color: black; letter-spacing: 0.3pt;\">C. In partea de \u00eencheiere&nbsp;<\/span><\/i><span style=\"color: black; letter-spacing: 0.3pt;\">a p-v se face o&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.05pt;\">generalizare a \u00eenc\u0103lc\u0103rilor depistate \u00een urma efectu\u0103rii controlului, se&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.1pt;\">descriu motivele ce au contribuit la proasta utilizare a resurselor&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.5pt;\">financiare \u015fi materiale aflate la dispozi\u0163ia obiectului supus&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.1pt;\">controlului, metodele prin care au fost delapidate bunurile materiale&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.5pt;\">\u015fi mijloacele b\u0103ne\u015fti, actele normative \u00eenc\u0103lcate, m\u0103rimea&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.1pt;\">prejudiciului cauzat statului (agen\u0163ilor economici) \u015fi persoanele&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.05pt;\">responsabile de comiterea infrac\u0163iunilor depistate.<\/span><\/div>\n<p><\/p>\n<div style=\"background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; line-height: 19.5px; margin: 1.2pt 0.7pt 0.0001pt 0pt; text-align: justify;\"><span style=\"color: black; letter-spacing: 0.05pt;\">Constat\u0103rile trebuie sa fie&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.25pt;\">obiective.<\/span>&nbsp;<span style=\"color: black; letter-spacing: 0.05pt;\">P-v se \u00eentocme\u015fte \u00een trei exemplare si&nbsp;<\/span><span style=\"color: black; letter-spacing: -0.05pt;\">se semneaz\u0103 de echipa de revizori (revizorul)&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.25pt;\">care a efectuat controlul \u015fi de conduc\u0103torul \u015fi contabilul-\u015fef al&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.6pt;\">obiectului supus controlului<\/span><span style=\"color: black;\">.<\/span><\/div>\n<p><\/p>\n<div style=\"background-attachment: scroll; background-clip: initial; background-image: none; background-origin: initial; background-position: 0% 0%; background-repeat: repeat; background-size: initial; line-height: 19.5px; margin: 0.5pt 0.5pt 0.0001pt 0pt; text-align: justify;\"><span style=\"color: black; letter-spacing: 0.1pt;\">In cazul, c\u00e2nd \u00een urma controlului nu s-au constatat abateri de&nbsp;<\/span><span style=\"color: black;\">la legisla\u0163ia \u00een vigoare, ori prin volumul \u015fi importan\u0163a lor nu justific\u0103&nbsp;<span style=\"letter-spacing: 0.35pt;\">\u00eentocmirea procesului-verbal, se \u00eentocmesc&nbsp;<i>note unilaterale de&nbsp;<\/i><\/span><i><span style=\"letter-spacing: 0.15pt;\">control<\/span><\/i><span style=\"letter-spacing: 0.15pt;\">.<\/span><\/span><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Sunt:&nbsp;proces-verbal de revizie;&nbsp;proces-verbal tematic de revizie:&nbsp;proces-verbal intermediar de revizie;proces-verbal de constatarea contraven\u0163iilor administra\u00adtive;&nbsp;not\u0103 unilateral\u0103 de control.&nbsp;Rezultatele finale ale controlului se scriu \u00een&nbsp;p-v&nbsp;de revizie.&nbsp;Pe parcursul controlului, \u00een cazul \u00een care din control a&nbsp;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, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-107107","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"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. 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