{"id":88686,"date":"2018-02-21T04:09:00","date_gmt":"2018-02-21T04:09:00","guid":{"rendered":""},"modified":"2023-01-06T20:29:31","modified_gmt":"2023-01-06T20:29:31","slug":"specificul-desfasurarii-valorificarii","status":"publish","type":"post","link":"https:\/\/cvnextjob.com\/index.php\/2018\/02\/21\/specificul-desfasurarii-valorificarii\/","title":{"rendered":"Specificul desf\u0103\u015fur\u0103rii, valorific\u0103rii constat\u0103rilor controalelor. Efectuarea controlului la institu\u0163iile publice."},"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-1735988181239556790\" 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; text-align: justify;\"><span style=\"color: black; letter-spacing: 0.05pt;\">Controalele se desf\u0103\u015foar\u0103 \u00een urm\u0103toarea ordine:<\/span>&nbsp;<span style=\"color: black; letter-spacing: 0.35pt;\">echipa de revizori, revizorul, se deplaseaz\u0103 la&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.05pt;\">obiectul controlului, unde informeaz\u0103&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.3pt;\">conducerea despre sarcina, perioada \u015fi durata efectu\u0103rii&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.35pt;\">controlului<\/span><span style=\"color: black; letter-spacing: 0.05pt;\">;<\/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-left: 0pt; text-align: justify; text-indent: 0pt;\"><span style=\"color: black; letter-spacing: -0.4pt;\"><span style=\"font-family: &quot;&quot;; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;\"><\/span><\/span><span style=\"color: black; letter-spacing: 0.05pt;\">se studiaz\u0103 actele existente,&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.15pt;\">procesele-verbale, actele controalelor \u015fi&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.2pt;\">reviziilor precedente, efectuate pe parcursul ultimilor doi&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.1pt;\">ani;<\/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-left: 0pt; text-align: justify; text-indent: 0pt;\"><span style=\"color: black; letter-spacing: -0.5pt;\">4)<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: 0.3pt;\">se verific\u0103 documentele&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.1pt;\">primare despre activitatea<a href=\"https:\/\/www.blogger.com\/blogger.g?blogID=4202955034125599721\" name=\"more\" style=\"color: #ee5307; outline: none; text-decoration-line: none;\"><\/a>&nbsp;economico-financiar\u0103 a&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.05pt;\">obiectului supus controlului;<\/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-left: 0pt; text-align: justify; text-indent: 0pt;\"><span style=\"color: black; letter-spacing: -0.5pt;\"><span style=\"font-family: &quot;&quot;; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;\"><\/span><\/span><span style=\"color: black; letter-spacing: 0.3pt;\">pentru verificarea disponibilit\u0103\u0163ii unor bunuri materiale,&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.25pt;\">conduc\u0103torul echipei de revizori cere de la conduc\u0103torul&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.15pt;\">obiectului supus controlului \u015fi comisiei de inventariere s\u0103&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.1pt;\">efectueze inventarierea \u015fi s\u0103 prezinte rezultatele \u00een&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.05pt;\">termenul stabilit;<\/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: 0.25pt 0pt 0.0001pt; text-align: justify; text-indent: 0pt;\"><span style=\"color: black; letter-spacing: -0.55pt;\"><span style=\"font-family: &quot;&quot;; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;\"><\/span><\/span><span style=\"color: black; letter-spacing: 0.55pt;\">se i-au notele explicative de la factorii de decizie \u015fi&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.15pt;\">persoanele gestionare responsabile pentru \u00eenc\u0103lc\u0103rile&nbsp;<\/span><span style=\"color: black;\">financiar-contabile comise;<\/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-left: 0pt; text-align: justify; text-indent: 0pt;\"><span style=\"color: black; letter-spacing: -0.55pt;\"><span style=\"font-family: &quot;&quot;; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;\"><\/span><\/span><span style=\"color: black; letter-spacing: 0.35pt;\">conduc\u0103torul echipei de revizori sau revizorul, propune&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.3pt;\">conducerii obiectului supus controlului s\u0103 \u00eentreprind\u0103 \u00een&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.35pt;\">mod operativ ac\u0163iuni \u00een vederea lichid\u0103rii neajunsurilor<\/span><span style=\"color: black; letter-spacing: 0.15pt;\">depistate, transfer\u0103rii sumelor datorate bugetului \u015fi&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.05pt;\">amelior\u0103rii activit\u0103\u0163i economico-financiare.<\/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;\"><b><i><span style=\"color: black; letter-spacing: 0.1pt;\">Valorificarea constat\u0103rilor controalelor<\/span><\/i><\/b><\/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: 0.25pt 0.5pt 0.0001pt 0pt; text-align: justify;\"><span style=\"color: black; letter-spacing: 0.1pt;\">Imediat dup\u0103 finisarea controlului, \u015feful echipei de revizori&nbsp;<\/span><span style=\"color: black;\">completeaz\u0103&nbsp;<i>fi\u015fa rezultatelor controlului&nbsp;<\/i>\u015fi prezint\u0103 procesele verbale&nbsp;<span style=\"letter-spacing: 0.1pt;\">\u00een dou\u0103 exemplare cu toate anexele \u015fefului direc\u0163iei respective a&nbsp;<\/span>Serviciului Control Financiar \u015fi Revizie.<\/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: 0.5pt; text-align: justify;\"><span style=\"color: black; letter-spacing: -0.1pt;\">\u015eeful direc\u0163iei prime\u015fte materialele de control, le analizeaz\u0103 \u015fi apreciaz\u0103 activitatea echipei de revizori.<\/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: 2.9pt; text-align: justify;\"><span style=\"color: black; letter-spacing: 0.25pt;\">Eviden\u0163a materialelor emise organelor de drept se \u0163ine \u00een&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.1pt;\">aparatul central de c\u0103tre Direc\u0163ia General\u0103 Organizarea Muncii \u015fi&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.15pt;\">Control Intern.<\/span>&nbsp;<span style=\"color: black; letter-spacing: 0.2pt;\">Aceasta ,&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.35pt;\">trimestrial, p\u00e2n\u0103 la data de 20 a lunii urm\u0103toare a trimestrului&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.3pt;\">urm\u0103tor, generalizeaz\u0103 materialele reviziilor \u015fi controalelor \u015fi&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.05pt;\">prezent\u0103 un raport privind activitatea Serviciului Control Financiar \u015fi&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.2pt;\">Revizie \u015fi a subdiviziunilor lui structurale, care se supune spre&nbsp;<\/span><span style=\"color: black;\">dezbatere Consiliului Coordonator al Serviciului.<\/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;\"><b><i><span style=\"color: black; letter-spacing: 0.1pt;\">Efectuarea controlului la institu\u0163iile publice<\/span><\/i><\/b><\/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: 0.5pt; text-align: justify;\"><span style=\"color: black; letter-spacing: 0.05pt;\">Scopurile de baz\u0103 ale controalelor documentare ale institu\u0163iilor&nbsp;<\/span><span style=\"color: black; letter-spacing: -0.1pt;\">publice sunt:<\/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;\">controlul execut\u0103rii devizelor \u015fi indicilor de baz\u0103;&nbsp;<span style=\"letter-spacing: 0.15pt;\">controlul utiliz\u0103rii mijloacelor financiare dupa&nbsp;<\/span><span style=\"letter-spacing: -0.05pt;\">destina\u0163iei<\/span><span style=\"letter-spacing: 0.1pt;\">;<\/span>&nbsp;controlul respect\u0103rii disciplinei financiare<span style=\"letter-spacing: 0.05pt;\">;<\/span>&nbsp;<span style=\"letter-spacing: 0.3pt;\">verificarea integrit\u0103\u0163ii mijloacelor b\u0103ne\u015fti \u015fi a&nbsp;<\/span>valorilor materiale;&nbsp;<span style=\"letter-spacing: 0.15pt;\">controlul legitimit\u0103\u0163ii form\u0103rii,&nbsp;<\/span><span style=\"letter-spacing: 0.05pt;\">corectitudinii utiliz\u0103rii mijloacelor extrabugetare;<\/span><span style=\"letter-spacing: 0.05pt;\">verificarea respect\u0103rii tinerii eviden\u0163ei contabile \u015fi \u00eentocmirii d\u0103rilor de seam\u0103 contabile.<\/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 2.15pt 0.0001pt 0pt; text-align: justify;\"><i><span style=\"color: black;\">Revizia documentar\u0103 conform programului de activitate la una&nbsp;<span style=\"letter-spacing: -0.1pt;\">\u015fi aceea\u015fi institu\u0163ie se efectueaz\u0103 o dat\u0103 la doi ani.<\/span><\/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: 1.9pt 2.65pt 0.0001pt 0pt; text-align: justify;\"><span style=\"color: black;\">La \u00eenceperea controlului, \u015feful echipei de control se prezint\u0103 la&nbsp;<span style=\"letter-spacing: 0.1pt;\">conduc\u0103torul institu\u0163iei unde urmeaz\u0103 s\u0103 fie efectuat controlul \u015fi \u00eel&nbsp;<\/span><span style=\"letter-spacing: 0.15pt;\">informeaz\u0103 despre tematica controlului, apoi membrii grupului de revizie imediat \u00eencep inventarierea mijloacelor b\u0103ne\u015fti \u00een cas\u0103 \u015fi&nbsp;<\/span>valorilor materiale aflate \u00een gestiune.<\/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: 0.2pt;\">Verificarea documental\u0103&nbsp;<\/span><\/i><span style=\"color: black; letter-spacing: 0.2pt;\">const\u0103 \u00een confruntarea d\u0103rilor de seam\u0103 contabile cu documentele primare de eviden\u0163\u0103 contabil\u0103,&nbsp;<\/span><span style=\"color: black; letter-spacing: -0.05pt;\">registrele contabile \u015fi cartea mare. La efectuarea reviziei documentare&nbsp;<\/span><span style=\"color: black; letter-spacing: 0.1pt;\">totale se verific\u0103 toate documentele privind opera\u0163iile economico-<\/span><span style=\"color: black;\">financiare pe \u00eentreaga perioad\u0103 supus\u0103 controlului, iar la cea selectiv\u0103&nbsp;<span style=\"letter-spacing: 0.15pt;\">&#8211; numai o parte de documente pe o anumit\u0103 perioad\u0103 de timp.<\/span><\/span><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Controalele se desf\u0103\u015foar\u0103 \u00een urm\u0103toarea ordine:&nbsp;echipa de revizori, revizorul, se deplaseaz\u0103 la&nbsp;obiectul controlului, unde informeaz\u0103&nbsp;conducerea despre sarcina, perioada \u015fi durata efectu\u0103rii&nbsp;controlului; se studiaz\u0103 actele existente,&nbsp;procesele-verbale, actele controalelor \u015fi&nbsp;reviziilor precedente, efectuate pe parcursul ultimilor doi&nbsp;ani; 4)&nbsp;se verific\u0103 documentele&nbsp;primare despre activitatea&nbsp;economico-financiar\u0103 a&nbsp;obiectului supus controlului; pentru verificarea disponibilit\u0103\u0163ii unor bunuri materiale,&nbsp;conduc\u0103torul echipei de revizori cere de la conduc\u0103torul&nbsp;obiectului [&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-88686","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=\"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 disponibilit\u0103\u0163ii unor bunuri materiale, conduc\u0103torul echipei de revizori cere de la conduc\u0103torul obiectului supus controlului \u015fi\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"eurointern28@gmail.com\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/cvnextjob.com\/index.php\/2018\/02\/21\/specificul-desfasurarii-valorificarii\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.1.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"CVNextJob - International Jobs - Find a job\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Specificul desf\u0103\u015fur\u0103rii, valorific\u0103rii constat\u0103rilor controalelor. 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