Mission, vision, values

CONTENTS
Foreword
3
Mission, vision, values
4
Institutional set-up
5
Activities and results
9
International activity
37
Human resources
45
Financial and logistic support
49
1 2 Foreword
Dear readers,
According to the principles of transparency and accountability, since 2009, the Court of Accounts has been publishing
activity reports concerning its mandate, mission, vision, values and responsibilities, inter-relating with the stakeholders
interested in its annual activity conducted by the entire Court’s staff.
2014 was the anniversary year of 150 years since the establishment of the Court of Accounts, an event that gave us the
opportunity to perform a review of specific activities organized and carried out during this period.
Through its activities, the Court of Accounts examined the setting-up and use of financial resources of the State and how the
public and private assets of the State and territorial-administrative units were administered.
Although the Court of Accounts has had many iterations over time, its mission remains unchanged, specifically to promote
accountability, correctness and sound management of public funds.
This report includes data and information on the institutional organization of the Court of Account, its activities and results
achieved, international activity, as well as human and financial resources employed in 2014.
In 2014, in its position as member of international organizations in the field, the Court of Accounts was represented at
various working sessions organized by INTOSAI, EUROSAI and the Contact Committee of the Supreme Audit Institutions of
the European Union.
In order to meet the national governance requirements, the Court of Accounts fulfils its responsibilities resulting from the
exercise of the control function over the formation, management and use of financial resources of the State and public
sector, submitting reports on the use and management thereof, in accordance with the principles of legality, regularity, economy, efficiency and effectiveness.
In its position as external auditor, the Court of Accounts verifies whether public funds are properly accounted for and spent
pursuant to the applicable regulations, and whether due consideration is given to the achievement of an optimum resourcesto-results ratio.
Please note that the Public Report for 2013 and the 2013 reports on local public finance for each county and
Bucharest, which include the findings and results of audit and control missions carried out in 2014, have been
submitted to the Parliament, Government, and to other central and local public authorities and institutions. All
these reports are available on the website www.curteadeconturi.ro
The Activity Report 2014 summarizes our effort to apply the best practices in the organization and conduct of verification of
the performing use and management of State and public sector financial resources. In this context and for implementation of
the institutional development strategy, in 2014 we gave more importance to the performance audit missions.
I wish pleasant reading to the interested readers and hope that data and information in this Report provide you with a
complete picture of the activity carried out by the Court of Accounts.
President,
Nicolae VĂCĂROIU
3 Mission, vision, values
MISSION
VISSION
What is our role?
What do we want to be?
The Court of Accounts, through its external public auditors:
An independent and dynamic institution
Is an independent protector of the financial interests of
Recognized for responsibility, transparency,
the State and public sector.
integrity and impartiality.
Helps to improve the financial management of public
Respected for professionalism and the quality
sector
entities,
and
implicitly,
the
quality
of
public
finance.
of its work.
VALUES
Professionalism
Transparency
Communication
Learning and
and results
development
High standards,
Improved
Independence,
Quality, timely,
dialogue with
Continuous evolution
Objectivity,
clear and valuepublic entities
of the Court of
Responsibility,
added reports
Accounts
Integrity,
Impartiality,
Political
The strategic objectives that we undertake in order to achieve our mission and fulfil the fundamental ethical principles and values are the following: Professionalism
1.
2.
Performance of control and audit measures without giving in external
pressure;
Permanent promotion and facilitation of professional international
standards, concurrently with the own tasks and audit needs.
Transparency and results
3.
Preparation of quality reports based on sound findings and evidence,
to contribute to raising the awareness on the management of the state
financial resources.
At
Institution
level
Communication
4.
Improved exchange of expertise, information and experience with
specialists from public entities, to raise the awareness of public
spending by public entities.
5.
Development of professional skills and abilities by mastering the
legislation, regulation, audit standards, manuals and guidelines.
Learning and development
4 At
speciality
staff level
Institutional set-up
General legal framework
1)
ROMANIAN
CONSTITUTION
art. 140
The Court of Accounts experts control on the formation, administration and use of financial resources of the State and of the public
sector. Under organic law, the disputes arising from the activity of
the Court of Accounts are settled by specialized courts.
(2) On an annual basis, the Court of Accounts presents a report on the
management accounts of the national public budget in the expired
budgetary year before the Parliament, also including the irregularities found.
(3) As requested by the Chamber of Deputies or the Senate, the Court
of Accounts controls the way in which the public resources are managed and reports its findings.
2003
(1) The Court of Accounts experts control on the formation, administration
and use of financial resources of the State and of the public sector.
OFFICIAL GAZETTE OF ROMANIA
No. 238
PART I
(2) The Court of Accounts performs its control function by means of external
audit procedures established pursuant to own audit standards, developed
in accordance with international generally-accepted audit standards.
03 aprilie 2014
REPUBLISHED VERSIONS
Law no. 94/1992 on the organization and
functioning of the Court of Accounts
art. 1
(3) The Court of Accounts carries out its activity independently, in compliance
with the provisions of the Constitution and herewith, and represents
Romania in its capacity as supreme audit institution in the international
organizations of such institutions.
(4) The litigations arising from the activity of the Court of Accounts are settled
by specialized courts.
(5) In the administrative-territorial units, the functions of the Court of Accounts
are exerted through county chambers of accounts and the Bucharest chamber of accounts, which are entities without independent legal status.
5 Management and staff
The Court of Accounts functions as a collegiate body composed of 18 Counsellors of Accounts appointed by the
Parliament for a 9-year non-renewable term.
The Members of the Court of Accounts are independent in the exercise of their office and irremovable
throughout its duration. They are subject to the incompatibilities provided by law for judges. Members of the Court
of Accounts are renewed by one third of the Counsellors of Accounts appointed by the Parliament every 3 years.
Revocation of the members of the Court of Accounts is made by Parliament, in the cases and conditions under
the law. They have to perform their duties in full independence and in the interest of the Court of Accounts, by
taking part in the meetings of the Plenum.
The collegiate management is exercised by the Plenum, which decides on actions for the organization and
operation of the Court of Accounts pursuant to the mandate given by the Constitution and its own organic law.
Besides their participation in the Court of Accounts collegiate, 12 of the 18 members are tasked, in their positions
as heads of departments, with the organization and running of each of the 12 departments: nine control and audit
departments, a department which coordinates budget verification of the administrative-territorial units, a specialized legal department and a specialized department in charge of methodology, training, evaluation of the audit
and control activities, scheduling, reporting, synthesis and IT.
The executive management of the Court of Accounts is exercised by the President and two Vice-Presidents,
same organization as the Audit Authority.
The President of the Court of Accounts and the President of the Audit Authority are elected and appointed
by the Parliament from the counsellors of accounts. The President of the Court of Accounts represents the Court
of Accounts and ensures its relations with the public institutions and authorities, and with national and
international organism in the field, presides over the meetings of the Plenum, ensures the implementation of
decisions adopted by the Plenum and that the institution and its activities are organized and carried-out pursuant
to the constitutional mandate, and coordinates the activities of 2 departments and 3 services.
The President of the Audit Authority represents the Audit Authority and ensures its relations with national and
international public institutions and authorities in the field, follows-up the implementation of the decisions adopted
by the Plenum and ensures that organization and performance of activities of the Audit Authority are carried out in
accordance with EU regulations. On October 15, 2008, the Parliament elected and appointed the current
Presidents for a 9-year term.
The Vice-Presidents of the Court of Accounts and of the Audit Authority are elected and appointed by the
Parliament from the counsellors of accounts. The Vice-Presidents of the Court of Accounts provide organization
of specific activities conducted by the 12 specialized departments, coordinating the specific activity of 5
departments each, while the Vice-Presidents of the Audit Authority coordinate 2 audit directorates each.
Counsellors of accounts, heads of the 12 departments, appointed by Decision of the two Chambers of the
Parliament, are assigned to departments by the Plenum of the Court of Accounts. The counsellors of accounts
collaborate with other structures of the Court in carrying out the duties incumbent on departments; approve the
Control and Audit Plan, opinions and decisions on tasks assigned to the department they manage.
The Secretary General is appointed by the Plenum of the Court of Accounts, as provided for under Law and has
a senior civil servant status. The Secretary General is tasked with the management and administration of the
Court of Accounts, and with providing financial, logistic and human resource support.
The Staff is made up of specialized external public auditors, civil servants and contract staff. The Court of
6 Accounts’ staff is specialized in the fields of economy, law, public finance, internal and external audit, financial
accounting and management, and construction engineering and is recruited by means of open competition, as
provided for under law, from both the public and private sector. The Court of Accounts employees are subject to
the Ethical Code of the Court of Accounts’ staff, and the external public auditors are in addition subject to the
External Public Auditor’s Statute.
Organizational structure
Court of Accounts, as supreme audit institution, exercises its functions for the central government by the central
office and in the administrative-territorial units through county chambers of accounts and Bucharest Chamber of
Accounts.
PLENUM
PRESIDENT
PRESIDENT OF THE
AUDIT AUTHORITY
VICE-PRESIDENT
VICE-PRESIDENT
VICE-PRESIDENT
DEPARTMENTS
DEPARTMENTS
DEPARTAMENTE
VICE-PRESIDENT
DEPARTMENTS
DIRECTORATES
1
I
III
IV
V
IX
VI
VII
II
2VIII 3X
XI
3
4
XII
METHODOLOGY
DIRECTORATE
G.S.
DIRECTORATES
2
8
Offices
RELATIONS
SERVICE
SERVICES
1
2
3
The central structure of the Court of Accounts is organized into 12 departments, of which: 9 audit and control
departments, a department with tasks concerning training, methodology, evaluation of the audit and control
activities, scheduling, reporting, summarizing and IT, a department coordinating the budget verification of the
administrative-territorial units, a legal department, 3 services and the General Secretariat.
The audit activities are carried out by external public auditors, under the specialized coordination of a head of
department. The role of services under the President’s direct coordination is to develop international relations,
ensure communication and public relations and carry out assessments of the internal control system.
The Audit Authority is organized and functions as a body that is operationally independent from the Court of
Accounts. The Audit Authority exercises its functions through its central structure, and within the territory through
regional offices. Its central structure is comprised of four audit directorates, a directorate with tasks in the
coordination, methodology, summarization, audit quality evaluation and training, and an external relations service.
7 The General Secretariat ensures the required organizational and material conditions for the good performance of
the Court of Accounts and Audit Authority structures’ activities. The General Secretariat is directly subordinated to
the President.
The territorial structure is made-up of 42 chambers of accounts, which examine the national funds of the central
public administration, under the coordination and guidance of the departments, and independently verify the
national funds of the administrative-territorial units and of 8 regional offices for the examination of European
funds, under the management and guidance of the Audit Authority.
Internal Regulations
Framework law on the organization and functioning of the Court of Accounts provides that public external audit is
carried out according to the regulation on the organization and deployment of specific activities, and the use of
documents resulting from these activities, which can be updated.
In 2014, taking into account the practical experience
accumulated by external public auditors as a result of
application of the Regulations approved by the Plenum in
2010, and the need to harmonize some of its provisions with
amendments in general legislation on the economy, public
finance and accounting, the Plenum approved its updated
form that was published in the Part I of the Official Gazette of
Romania. For uniform interpretation of certain provisions of
the Regulations, Guidelines for their application were issued,
which were approved by the Plenum. For the control activity of
the Court of Accounts to be conducted as a whole, in 2014, its own rules were completed with the Compliance
Audit Manual, which was approved by the Plenum.
All these regulations have been printed and distributed to specialized structures to be applied by external public
auditors in the audit and control activities and posted on the website of the Court of Accounts.
The External Public Auditor’s Statute and the Code of Ethics and
Professional Conduct
In 2014, the Code of Ethics and Professional Conduct of Court’s staff and the External Public Auditor’s Statute
were updated under the coordination of the Ethics Committee.
This update was determined by agreement of certain provisions of the Statute and
Code with the internal regulations updated with relevant legislation of the Court of
Accounts, by removal of duplication of regulation, structuring of the provisions on
conflict of interest, the delimitation of work- and ethics-related requirements of the
professional conduct and by the need to implement the requirements of the Standard
1 "Ethics and Integrity" of the Master Code of the Internal Management Control on
the specific activity of audit and control.
The updated Statute and the Code were approved by the Plenum, printed and posted
on the website of the Court of Accounts to be made known to all external public
auditors and applied in the audit and control.
8 Activities and results
The activity of the Plenum
In 2014, the Plenum exercised its prerogatives under the framework law and own internal regulations in 36
meetings during which 474 documents submitted by the structures of the Court of Accounts were analyzed and
discussed and 360 Plenum decisions were issued on the following themes and objectives:
251 Decisions on the specific activity
70%
11 decisions approving regulations, rules, manuals and guides;
31 decisions approving specific reports, such as: the annual public report, audit reports, local
public finance reports prepared at county level, activity reports;
126 decisions approving/denying requests for notification of prosecution authorities regarding
suspected criminal actions of the verified entities;
5 decisions endorsing regulatory drafts;
6 decisions on opinions concerning some regulatory drafts/legislative regulations;
15 decisions approving or modifying the Annual work programme for certain periods and/or
audit/control structures, as well as Notes on its manner of accomplishment, approval and
amendment of the specific activities quality assessment programme;
9 decisions approving the reports of the Ethics Council;
8 decisions approving the reports of the Committee for uniform application of legal applicable
provisions in the activity of the Court of Accounts;
40 decisions on various aspects regarding: setting-up of commissions/working groups, some
measures for the performance of audit missions, implementation of the Court of Accounts’
strategies;
69 Decisions on the international activity
19%
69 decisions on the participation of the representatives of the Court of Accounts and Audit
Authority at works of international bodies;
32
9%
Decisions on human resources
30 decisions on human resources (definitive and temporary appointments in management
positions, staff recruitment, modification of employment conditions etc.);
2 decisions on the professional training of specialty staff.
8
2%
Decisions on financial resource management
8 decisions approving/amending the Annual Procurement Program, approval of the Court of
Accounts’ budget.
The activity of the Plenum focused mainly on discussing and taking decisions in the fields of the documents
submitted by the organizational structures. Thus, the Plenum decisions regarding the specific activity cover 70%
of the total number of decisions. 19% of the total approved decisions concerned the international presence of the
Court of Accounts, i.e. participation to relevant international events and exchanges of experience, as well as the
organization of bilateral meetings; 9% of the Plenum decisions referred to human resources and 2% were related
to the use of the financial resources of the Court of Accounts.
9 Graph no. 1. Decisions of the Plenum relating to discussed and approved documents (%)
The activity of the executive management
The executive management of the Court of Accounts consists of the President and two Vice-Presidents.
In 2014, the executive management coordinated the activity of the Court of Accounts and represented it in its
relations with public institutions and authorities, and relevant national and international bodies. It focused on the
implementation of Plenum decisions, namely the performance of the activity program, preparation of the public
report and its submission to the Parliament, implementation of strategies, update of the regulations and guidelines
on the organization and deployment of specific activities, development of the compliance audit manual;
implementation of the own budget, recruitment of specialty staff for the vacant positions, and ensuring transparency.
In order to fight corruption in all forms, the executive management pursued the accomplishment of the objectives
of the Court of Accounts under the Sectoral Action Plan for the implementation of the National Anticorruption
Strategy 2012-2015, the drawing up and submission of reports on the bi-annual self-assessment of the
implementation of mandatory anti-corruption preventive measures.
For the implementation of a risk management system, the committee established for the drawing up of the Master
Code of the Internal/Management Control on the specific activity of audit and control, met in weekly sessions for
discussion and then, it informed the Plenum according to its work schedule.
For continuous optimization of business, informational and decision-making processes, and to meet with maximum efficiency the targets set by European and national regulations, the Audit Authority has taken the decision
to implement internal/management control standards in all functional structures. The Management Committee
was established for this purpose, to implement internal control systems, focused on the development,
coordination, monitoring and certification of activities required to implement the specific requirements of the
internal control systems.
The implementation process involved the following steps: drafting of the Institutional Development Strategy of the
Audit Authority, performance of an analysis to diagnose the structure and functionality of the Audit Authority, the
development and approval of operational procedures, declaration of compliance of the internal/management
control systems of the Audit Authority with the internal control standards.
10
To analyze and implement the requirements of certain standards characterized by high degree of complexity (risk
management operational procedure, management of deviations etc.), specific working groups were formed,
composed of external public auditors and led by Heads of Service. The Institutional Development Strategy of the
Audit Authority was developed and approved in 2014 and most standards of internal/managerial control were
documented procedurally or regulated internally.
In 2014, the transparency of the Court of Accounts was ensured by providing public information requested by
individuals and legal entities, most of which were requested by representatives of the media, by solving petitions
addressed to the central and territorial structures, by management of the wealth and conflict of interests
declarations, and by publishing of public, activity and sectoral reports on the website of the Court of Accounts.
To celebrate the 150th anniversary of the establishment of the Court of Accounts, the executive management
established and coordinated working groups that were responsible for organizing and conducting the anniversary
event, ensured partnership for the members of the participating delegations, developed documents dedicated to
this event and monitored their printing.
Performance evaluation system of the Court of Accounts
In 2014, the executive management introduced experimentally the "Performance Evaluation System of the Court
of Accounts", which seeks regular analysis of how control and audit activities are realized and distributed, in order
to identify the strengths and weaknesses that appear in the activity of external public auditors and solutions that
can improve the Court of Accounts' activity and public financial management of the examined entities.
Performance evaluation system consists of a set of 12 performance indicators for external use, reflecting
synthetically the activity of the Court of Accounts, 25 management indicators for internal use and other related
elements that contribute to measurement and evaluation of audit and control, and for assessment of the impact of
the Court of Accounts' activity in society.
The following are assessed using these indicators: specialty structures, verification actions carried out, each
member of the audit and control teams, according to his/her contribution to the achievement of those actions, and
other aspects of the Court of Accounts’ activity, subject to reporting to stakeholders: the Parliament, Government,
public entities, public opinion etc.
The quality and the impact of the Court of Accounts’ activity on entities under its examination jurisdiction are
determined by the indicator "Opinion of the examined entities’ management on the quality of the audit performed
by the Court of Accounts and its impact on the examined entities, as well as on the compliance by external public
auditors with ethical principles and values", which has the format of a questionnaire.
By using this indicator, the Court of Accounts has implemented a provision of the ISSAI 30 - INTOSAI Code of Ethics
(International Organization of Supreme Audit Institutions) according to which the Supreme Audit Institutions should
obtain information about the stakeholders' perception of the independence and impartiality of external public auditors
during audit and control, based on internal rules/mechanisms or own procedures developed for this purpose.
Collection of data and information necessary to express and measure this indicator is based on the questionnaire,
which is sent electronically to all entities, after completion of audit and control actions.
The questionnaire contains questions that relate to the ethics, behaviour and professionalism of the external
public auditors expressed during inspections, the audited entities not reporting any significant and severe cases of
violations of ethical principles and values (including conflicts of interest, corruption etc.) by the external public
11 auditors such as, for example, ongoing contracts with entities verified, through relatives of the audit and control
team members; satisfaction of personal interests using the office as external public auditor etc.
In 2014, more than 2.600 questionnaires were sent, receiving over 1.100 responses, representing a response rate
of approx. 41%. Most entities who responded (over 71%), assessed the relationship between them and the Court
of Accounts as "very good", both with specialized departments and chambers of accounts.
Conclusions drawn from the analysis of the questionnaires were presented in a report to the Plenum, which
established that the directors of specialized structures will analyze and present the problems identified through
questionnaires to the external public auditors during the trainings organized within the departments and chambers
of accounts, and any critical comments received from the audited entities. In addition, training sessions attended
by external public auditors will focus on issues that are identified through questionnaires.
The Plenum established that members of the Ethics Committee, acting as lecturers, will present any comments of
the audited entities arising from the completed questionnaires in the training sessions concerning the code of
ethics to be held in 2015, under the "Ethics and Integrity" modules, focusing on ethics and integrity issues
identified in such questionnaires.
12
150th anniversary from establishment
The Court of Accounts operates since the Romanian modern State was established, led by Alexandru Ioan Cuza,
the first ruler to whom we assign institutionalization of its foundation.
In the anniversary year of 2014, the Court of Accounts reached 150 years of existence and operation on behalf of
the Romanian State, which gave it constitutional powers and duties over time, with regard to exercise of control
over the setting-up, administration and use of the financial resources of the State and public sector, as an
independent guardian of the financial interests of the citizens of Romania.
Events for the festivities celebrating the 150th anniversary were organized and held at the Palace of Parliament.
The festive ceremony dedicated to this event was attended by representatives of the Court of Accounts, leading
political, economic and financial personalities from Romania, and representatives of Supreme Audit Institutions of
other countries who have accepted the invitation to attend the ceremony.
This event was marked by printing several publications, namely a booklet "150 years of existence, from 1864 to
2014" which summarizes the stages undergone by the institution, a collection of documents attesting the
functional and organizational existence of the Court of Accounts between 1864-2014, a history that shows the
events that have marked the development of the Court of Accounts as an institution of the State in the same
period, a summary of its actions and a review of the international events in the period between 1864-2014.
To mark the anniversary of 150 years of activity of the Court of Accounts, event held at the Palace of Parliament,
the booklet "150 years since the establishment of the Court of Accounts" has been published, which presents the
agenda of the anniversary event, speeches of the Romanian and foreign guests, messages received from guests
who could not attend the event, and some diplomas and awards received.
All these booklets are posted on the website, being available to those interested in the history and work of the
Court of Accounts.
In order to mark the event, the Court of Accounts printed a commemorative plaque with the representative
insignia of the anniversary, on which the guests have signed their participation.
13 As recognition of the Court of Accounts’ work, the event marking the anniversary year was attended by other
institutions, which by their specific activity can record such events in history.
The Romanian President decorated all members of the Court of Accounts and 120 employees, out of respect for
their activity.
The National Bank of Romania launched a set of three coins in the numismatic circuit, celebrating 150 years since
the establishment of the Court.
SC Romfilatelia S.A. devoted an issue of stamps for this anniversary and printed a bilingual album "150 years
since the establishment of the Court of Accounts" in limited edition.
After the solemn ceremony held at the Parliament Palace, the anniversary event continued with a social program
in Bucharest for some participants, and with a visit to Peles Castle and Brasov city for those who wanted a
cultural program in the mountains.
14
Specific activity
The Court of Accounts performs its specific activity autonomously, carrying out: financial audits, performance audits,
thematic controls, public external audits of the Community funds and other related preparatory and follow-up activities.
Financial audit
Performance audit
Thematic control
Documentation actions
Follow-up of measures decided
External public audit of Community funds
In 2014, pursuant to its legal powers, the Court of Accounts carried out financial and performance audit missions,
as well as thematic control actions at national companies, autonomous administrations of national and local
interest, majority state-owned companies or territorial-administrative units, including branches and subsidiaries
thereof, banking and capital market entities, and entities involved in the field of privatization.
In order to fulfil the relevant obligations that Romania has as a EU Member, the Audit Authority, in its position as body
that is operationally independent from the Court of Accounts, performed audits on the use of European funds.
The audit missions and thematic control actions had the following objectives:
 the financial audit of the 2013 implementation accounts of the following:
‐
the State Budget;
‐
the State Social Security Fund;
‐
the Unemployment Insurance Fund;
‐
the Single National Health Insurance Fund;
‐
the State Treasury Budget;
‐
the State General Public Debt Account;
‐
public authorities and entities;
‐
administrative-territorial units;
 performance audit;
 control actions at national companies, autonomous administrations of national and local interest, majority
state-owned companies and territorial-administrative units, including branches and subsidiaries thereof
 control actions at banking and capital market entities;
 control actions at entities involved in the field of privatization;
 external public audit of Community funds.
According to the 2014 Activity programme, the Court of Accounts carried out a total 2.723 examination actions,
including financial audit and performance audit missions, control and documentation actions.
15 Table no. 1. Examination actions organized and carried out (number and %)
Number
of actions
2.723
1.647
346
681
49
Explanations
Examination actions, of which:
Financial audit missions
Performance audit missions
Control actions
Documentation actions
%
from total
100,0
60,0
13,0
25,0
2,0
The financial audit missions represent 60% of the total actions carried out in 2014, the performance audits
represent 13%, while the control actions, 25%.
To establish and introduce external public audit missions/control actions in the 2015 work programme, 49
documentation actions have been performed at as many entities, which required both human resources and time
to complete.
Graph no. 2. Examination actions performed (% from total actions)
To monitor the implementation of the measures adopted by decisions, 2.466 actions were performed to examine
the status of the measures ordered both in 2014 and the previous years.
The external public auditors also carried out 219 examination actions concerning the reality of the arguments
provided by the management of entities in support of their requests for the extension of the deadlines set by
decisions.
In 2014, the Court of Accounts exercised its control function over the formation, management and use of the State
and public financial resources by 2.501 entities in the financial year 2013. This total number of entities was
calculated by counting each entity only once, regardless of the number and type of examination actions
performed at each entity in 2014.
16
Table no. 2. Categories of examined entities (number and %)
Category
Total examined entities, of which:
Primary spending authorities
Number
of entities
%
from total
2.501
1.395
100,0
55,8
96
576
434
3,8
23,0
17,4
Secondary spending authorities
Tertiary spending authorities
Other entities
In the case of some entities, besides financial audit missions, performance audit missions, thematic control and
documentation actions were also carried out, so that, in some cases, the same entity was subject to two or more
examination actions in 2014.
The primary spending authorities officers represented the largest share of the total public entities examined in
2014, i.e. 55,8%, while tertiary spending authorities officers accounted for 23% of the total.
Graph no. 3. Categories of examined entities (number)
1.395
576
241
96
29
Primary Secondary Tertiary
spending spending spending
authoauthoauthorities
rities
rities
National
companies*
13
National
enterprises*
56
Autonomous
administrations
of national
interest *
38
13
Autono- Trading Trading
mous
compa- companies of
adminis- nies of
local
trations national
of local interest * interest *
interest *
42
Other
entities
2
Banking
institutions *
*Including their subsidiaries and branches, as applicable.
,
The external public auditors designated to organize and perform activities specific to the Court of Accounts
presented in the documents they drew up the deviations from law and irregularities found, the suspected criminal
acts, and any failure to comply with the principles of economy, efficiency and effectiveness in the use of public
funds and in the management of the State’s public or private assets.
The examination of the audit and control objectives at the 2.501 entities identified 25.529 deviations from the
budgetary, economic and financial-accounting discipline.
17 Table no. 3. Classification of deviations, by audit and control objectives (number and %)
No.
1.
2.
3.
4.
5.
Audit and control objectives
TOTAL
Development and substantiation of the draft budget and amendment of the initial
budgets throughout the budget implementation
Accuracy and reality of the data contained in the financial statements
Organization, implementation and maintenance of the management and internal control
systems
Manner of establishing, emphasizing and tracking the income collection in the general
consolidated budget, in the amount and at the dates provided for by the law
Quality of the economic and financial management
Number
of cases
25.529
%
of total
100,0
841
4.899
2.310
3,3
19,2
9,0
5.559
11.920
21,8
46,7
The 2.723 examination actions resulted in the identification of 25.529 deviations. This shows that the legislation
on the formation, management and use of the State and public sector financial resources was not complied with,
and that the people tasked with such compliance did not take all the required organizational actions to track and
eliminate the violations of law from the very stage of commitment of budgetary revenues and expenses, a fact
which is also proven by the large number of deviations concerning the organization, implementation and
maintenance of the internal management and control systems.
In the budgetary year 2013, the quality of the economic-financial management, which is determined by the sound
management of asset items, the setting up and utilization of funds, the financing of expenses according to the
duties provided for by the law, was affected by the large number of non-compliances with principles of economic,
efficient and effective management of the public and private State assets, and of the failure to observe the
compliance requirements for use of public funds. The deviations found in the identification, registration and
supervision of the collection of revenues in the general consolidated budget, in the statutory amounts and periods,
have taken a toll on the budgetary revenues, which had direct consequences on the financing of expenses falling
within the responsibilities of the State and administrative-territorial units.
The audit missions and control actions carried out by the Court of Accounts in 2014 identified, in the case of some
entities, deviations related to the establishment, disclosure and follow-up of the collection of budgetary revenues,
and the legality of the commitment, liquidation, ordering and payment of expenses from public funds.
Table no. 4. Assessment of the financial impact of deviations, by type of examination action
(M Lei, M Eur)
Explanations
Additional revenue
Damages
TOTAL
u.m.
M. Lei
M. EUR*
M. Lei
M. EUR*
M. Lei
M. EUR*
Total
Financial
Audit
633,4
142,7
741,4
167,0
1.374,8
309,7
2.719,7
612,5
2.372,4
534,3
5.092,1
1.146,8
of which:
Performance
Audit
27,7
6,2
89,1
20,1
116,8
26,3
Control
2.058,6
463,6
1.541,9
347,2
3.600,5
810,8
* The 2014 average Lei/EUR exchange rate of 4,44 was used, as communicated by the National Prognosis Commission, Autumn forecast, November 2014.
According to its own methodology, when irregularities and deviations from the framework legislation or the
legislation regulating the incorporation, organization, operation and tasks of the examined entity are found during
examination actions, the representatives of the Court of Accounts estimate the value of the deviations found,
communicate such deviations to the managers of the examined entity, then record them in the documents drawn
up at the end of the examination missions, and then issue decisions providing for:
18
 the suspension of the measures that violate the legal financial, accounting and fiscal regulations;
 the blocking of the budgetary or special funds when they are found to be illegally or inefficiently used;
 the removal of the irregularities found in the financial-accounting or fiscal activities subject to examination.
According to Art. 33 (3) and (4) of Law no. 94/1992 on the organization and operation of the Court of Accounts,
republished, as subsequently amended and completed, the following procedure is followed:
 where deviations from legality and regularity are found to have caused damages, the situation is
communicated to the management of the audited public entity. The management of the audited public entity
shall assess the scope of the damage and take recovery measures;
 where the audit reports identify suspected criminal acts, the competent authorities must be notified for follow-up,
and the audited entity must be informed.
Graph no. 4. Additional revenues and damages (% from total)
Following the actions carried out, Lei 5,1 billion will be paid to local budgets, as follows: lei 2,7 billion (53%) from
the removal of deviations from the regulations on the establishment, accounting and follow-up of budgetary
revenues, and lei 2,4 billion (47%) from the removal of the deviations from the legality of the commitment,
liquidation, ordering and payment of expenses from public funds.
The external audit missions and thematic control actions identified financial-accounting irregularities which
influenced the reality and accuracy of the data and information submitted by some of the examined entities in the
financial statements of the 2013 budgetary year. On their identification date, the financial-accounting deviations
were not found to have generated damages on the State and administrative-territorial units, nor to have led to any
failure to establish potential income. These deviations are caused mainly by registration errors in accounting
records, assets or fiscal statements, and their correction results in the accurate and correct disclosure of the
respective operations in the annual financial statements.
Certification of accounts. The Court of Accounts certifies the accuracy and truthfulness of the examined
implementation accounts. Where the accounts are found in good standing, a conformity certificate is issued and
communicated to the audited entity. The certification of the examined account is not an exemption from legal
liability. For good reasons, the account may be re-examined within one year from the certification date.
19 The public external auditors designated to audit the accounts and to carry out the other activities within the scope
of the Court of Accounts, record their findings and conclusions in reports, issue recommendations on future
measures and express an opinion on such measures.
Following the examinations carried out in 2014 on the budgetary year of 2013, the following opinions have been
expressed: unqualified opinions, unqualified opinions with remarks on one issue and adverse opinions.
Actions to monitor the implementation of the decided measures
The implementation of recommendations and the fulfilment of decided measures sent by letter to the
management of the examined entity, are usually verified by the external public auditors who took part in the
examination action, this being an opportunity to ascertain the economic-financial and organizational-functional
effects of the Court of Accounts’ specific actions on the activity of that entity.
By the examination of the fulfilment of the measures ordered by the Court of Accounts and implementation of
recommendations, the impact of the audit and control actions on the quality of the management of public funds
and public and private assets of the State and administrative-territorial units is measured, taking into account the
following:
 Whether the established measures have been implemented, specifying:
 the implementation stage;
 causes of non-implementation;
 the entity’s conformity in the assessment of the extent of damages estimated during the audit and control
actions.

Whether the impact estimated by the Court of Accounts for the ordered measures led to the improvement of:
 the management, in order to perform the objectives of the entity;
 the activity of the examined entity as concerns the financial-accounting and fiscal records, IT system,
human resources etc.;
 the economic-financial results, increased economic efficiency and effectiveness in the use of public funds
and asset management etc.
 whether the entity ordered other measures in addition to those ordered by the decision of the Court of
Accounts, to remove the identified shortcomings.
The decided measures may be contested by the head of the examined entity, first before the Court of Accounts
and, if the contestation resolution is unfavourable, the entity may exercise its right to contest the decisions of the
Court of Accounts by taking legal action. This procedure will postpone the implementation of the decided
measures pending settlement of contestations, which explains the reduced number of measures effectively
implemented in the year of the examinations.
If decisions are not contested, the examined entities must inform the Court of Accounts, at the set date, how they will
implement the ordered measures, and the Court of Accounts will verify the accuracy of reports on a case-by-case
basis, according to the nature of the activity, and will also assess the impact of such measures on the activity of the
examined entity. In 2014, 2.466 verifications were carried out for the purposes of this task, most of them being related
to decisions issued in previous periods.
In 2014, the audit and control actions resulted in 18.441 measures ordered for removal of the shortcomings and
irregularities found, calculation of the extent of the damages and for taking of appropriate recovery measures. Of
the 18.441 decided measures, 14.674 were taken following financial audit missions, 823 following performance
audit missions, and 2.944 following control actions.
20
Graph no. 5. Implemented measures of ordered measures
Most of the measures decided on the basis of the 2014 audit and control reports for the 2013 budgetary year
were not implemented as of the date of this Activity Report, either because they are pending resolution of
contestations, or they are due to expire in the following period and will be examined in the course of 2015. The
Court of Accounts is able to monitor the implementation of the ordered measures on a permanent basis, after an
approximately 3-year cycle, also taking into account the duration of the legal actions pending before various
courts of first instance and courts of appeal.
General conclusions on the findings resulting from the specific
activities of the Court of Accounts
The examinations carried out during the external public audit missions and control actions performed in 2014 for
the 2013 budgetary year showed that the people tasked with the management of public budgets and of the State
and administrative-territorial units assets did not always act in accordance with:
1. The framework legislation on public finance concerning the responsibilities of budgetary authorising officers in
the process of:
 budget development;
 receipt of budgetary revenues;
 commitment and use of budget appropriations on the basis of sound financial practices;
 maintenance and regular update of the accounting books;
 set up of the public procurement monitoring system;
 set-up, management and update of the statements of assets;
 set-up and development of internal/management control.
2. The provisions of the main and secondary legislation specific to each budget, i.e.:
 the law on the fiscal code and the Government ordinance on the fiscal procedure code;
 the law on the public pension scheme;
 the law on the unemployment insurance system;
21  the health reform law;
 Government decisions and orders of the main authorising officers issued for the implementation of such laws.
3. General legal provisions, such as:
 the accounting law;
 the State public domain law;
 the internal public audit law;
 the legislation in the fields of preventive financial control, payroll and public procurement etc.
As a general feature, the external public audit missions and the control actions carried out showed an overall
insufficient concern by the public entities to ensure the accuracy of financial statement data and a sound
economic and financial management. This confirms that the funds and public assets of the State are being
managed in a manner that does not give particular consideration to performance.
The 2013 Public Report, published on www.curteadeconturi.ro, describes in detail, by chapters, the results of the
external public audit missions and control actions organized and carried out in 2014 by the Court of Accounts for
the 2013 budgetary year. Quality control
The Court of Accounts organized, through its own regulations, a system to ensure and control the quality of audit
and control activities.
In 2014, the quality control of the audit and control activities was ensured by 10 actions for the assessment of
activities organized and carried out by 8 chambers of accounts and 2 audit and control departments.
The main findings, conclusions and recommendations of the quality reports, prepared for each audit and control
structure subject to assessment, were consolidated into bi-annual reports, submitted to the executive
management and the Plenum, and communicated to the entire staff of the Court of Accounts by publication on the
internal web portal.
The assessment actions performed mainly targeted the following objectives:
 The planning and execution of the audit and control actions;
 Compliance with the own audit standards and regulations for the purposes of the Court of Accounts
objectives;
 Follow-up on the findings recorded in the audit and control documents;
 Recording and update of data in the INFOPAC and INFOTEAM applications;
 The archival of documents in IT applications and set-up of the electronic archive;
 Professional training of the specialty staff from the examined structures;
 Management of financial, material and human resources of the examined structures, in compliance with the
principles of economy, efficiency and effectiveness.
The examinations performed for the assessment of the audit and control activities carried out by the specialized
structures revealed the following:
 the organization, planning, implementation and reporting of the audit and control actions did not always fully
comply with the own audit standards;
 the electronic archival of the documents in the IT applications did not always comply with the specific
methodology;
 the first stage of the process to ensure and control the quality of the specific activities organized and carried
out at the assessed structures was not always carried out pursuant to the regulations.
22
To improve the activities of the audit and control structures assessed, the following main recommendations were
issued, regarding:
 compliance with the internal rules and regulations on the organization and performance of specific activities;
 the monitoring of the external public auditors by the directors during the examination, to ensure strict
compliance with the internal regulations;
 review of the draft control and audit reports by the directors before the reconciliation stage, in order to detect
all deficiencies;
 follow-up on the findings of the audit and control actions;
 recording of data and information in the INFOPAC and INFOTEAM applications, verification of the reality and
accuracy of such data and information and the update thereof at the end of the findings follow-up process;
 the participation of all auditors in advanced professional training courses organized by the Court of Accounts,
the organization and performance of discussions with the entire staff for debating the regulations, manuals
and specialized guidelines, and to disseminate best professional practices.
Best practice examples have been introduced in the quality reports drawn up for each audit and control structure,
as well as in the bi-annual reports, to be made available to all external public auditors for future implementation.
Activity of the Audit Authority
In accordance with Community regulations applicable to post-accession funds financed from structural
instruments, the main task of the Audit Authority is to express an opinion based on the controls and audits
conducted under its supervision, indicating whether the management and control system operates effectively, so
as to provide reasonable assurance that statements of expenses submitted to the European Commission (EC)
are correct, and therefore the underlying transactions are legal and according to regulations.
The Audit Authority acts as a certifying body for the EU grants intended to support agriculture and rural
development. In this quality, it ensures the issuance of audit certificates concerning the annual accounts of the
paying agencies, regarding the completeness, accuracy and veracity of those accounts, and issues an opinion on
the statement of assurance given by the paying agencies.
Audit work performed by the Audit Authority is focused on grants of EUR 34,86 billion, allocated during the
programming period 2007-2013. The Audit Authority conducts its activities through a total of 213 external public
auditors organized in five specialized departments at central level (130 auditors) and in 8 regional offices in which
83 auditors are working.
In 2014, the Audit Authority carried out 50 audit missions, of which 15 system audits, 15 operational audits, 13
missions for the follow-up on the implementation of previous audit recommendations, 4 certification audits, 3
audits of completed ex-ISPA measures, verifying more than 2.260 projects/contracts/measures financed from
Community funds. More than 650 entities (public and private) and more than 1.450 procurement procedures
worth over Lei 15 billion were audited.
23 Graph no. 6 Number of audits, breakdown by type of missions carried out in 2014
In accordance with audit requirements laid down in Community regulations as well as with those set out in the
strategies developed by the Audit Authority and approved by the European Commission, the audit actions carried
out by the Audit Authority targeted the following:
 to obtain reasonable assurance that management and control systems function effectively;
 to assess the ex-ante examination mechanism of public procurement within the National Authority for the
Regulation and Monitoring of Public Procurement (ANRMAP) and the Central Unit for Coordination and
Verification of Public Procurement (UCVAP);
 to obtain reasonable assurance that transactions underlying the statements submitted to the European
Commission are legal and in accordance with regulations, assurance obtained as a result of checks on a
representative sample of the expenses declared under the 7 operational programs financed by the Structural
and Cohesion Funds, European Territorial Cooperation, Romania-Bulgaria and Romania-Serbia Programmes,
General Programme Solidarity and Management of Migration Flows, Fisheries Operational Programme, as well
as the European Globalisation Adjustment Fund;
 to obtain reasonable assurance regarding the veracity, completeness and accuracy of the accounts of the
European Agricultural Fund for Rural Development (EAFRD) and the European Agricultural Guarantee Fund
(EAGF) to be submitted to the European Commission and the proper functioning of the internal control
procedures;
 to follow-up the implementation by the audited entities of the recommendations of the Audit Authority made
in its previous missions;
 to obtain reasonable assurance that the final statements of expenses, the final payment application and the
final report for ex-ISPA measures do not contain material errors, especially in terms of enforcement of
measures under the terms and conditions of the financing decisions.
For the Structural and Cohesion Funds under the Convergence objective and under the European Territorial
Cooperation objective (Romania-Bulgaria Cross Border Cooperation Programme, Romania-Serbia Cross Border
Cooperation Programme) in the second half of 2014, annual control reports have been prepared and submitted to the
European Commission, synthetic documents presenting the results of audits conducted by the Audit Authority for the
24
period July 1, 2013-June 30, 2014. These documents have been prepared in accordance with the provisions
established by art. 62 (1), section d of EC Regulation no. 1083/2006 and other specific instructions of the Commission,
following to be approved by the competent departments of the European Commission in the near future.
The Audit Authority has developed the annual summary of audits for expenses from Structural and Cohesion Funds
allocated to Romania in both the programming period 2000-2006 and in the programming period 2007-2013, and for
the European Fisheries Fund, in accordance with the provisions of the Financial Regulation applicable to the EC
budget no. 966/2002, as amended by EC Regulation no. 1995/2006.
In 2014, in its audit actions, the Audit Authority verified expenses declared to the EC totalling lei 8.746,5 million,
representing 25,6% of the expenses declared to the EC in 2013, which amounted to lei 34.172,9 million, with the
following distribution by types of audits:
15 operation audits verified expenses amounting to lei 6.626,1 million, representing 31,20% of the expenses
declared to the EC in 2013, which amounted to lei 21.236,3 million in operational programs financed from
the Structural and Cohesion Funds, Fisheries Operational Programme, Romania-Serbia Cross Border
Cooperation Programme, Romania-Bulgaria Cross Border Cooperation Programme, General Programme
Solidarity and Management of Migration Flows, and the European Globalisation Adjustment Fund;
4 certification audits verified expenses amounting to lei 889,2 million, representing 7,75% of the expenses
declared to the EC in 2013, which amounted to lei 11.468,8, under the National Programme for Rural
Development 2007-2013 financed by the EAFRD, measures and payment schemes financed by the EAGF,
and joint operational programs Romania-Ukraine-Moldova 2007-2013 and Black Sea 2007-2013, financed
by the European Neighbourhood and Partnership Instrument;
3 audit missions upon completion of ex-ISPA measures, undertaken in 2014, audited expenses totalling lei
1.231,2 million, representing 83,88% of the expenses declared to the European Commission, under final
payment declarations, amounting to lei 1.467,7 million.
The audited expenses were found to include irregularities in amount of lei 240 million, of which lei 143, 9 million is the
impact of the financial corrections in the expenses of 2013 applied to the contract values, due to the non-compliance
with public procurement legislation, and lei 96,1 million is the value of other ineligible expenses. The amount of the
financial corrections deducted from contracts was lei 351, 4 million.
Concerning the two programming periods, the work of the Audit Authority in 2014 is as follows:
Programming period 2000-2006
In 2014, the Audit Authority carried out 7 audits on programs financed from the funds related to the 2000-2006
period, i.e. PHARE and ISPA, of which 3 audits upon completion of the last 3 ex-ISPA measures and 4 audits for
monitoring implementation of the recommendations concerning the programmes PHARE 2005 and PHARE 2006.
The audits on completed ex-ISPA measures verified expenses totalling lei 1.231,2 million related to final payment
applications, identifying irregularities amounting to lei 103,7 million, of which lei 87,2 million financial corrections
applied to the contract values due to the non-compliance with public procurement legislation and lei 16,5 million,
other ineligible expenses.
The main ineligible expenses found by the audits of the completed Ex-ISPA measures are as follows: declaration
of expenses for work performed higher than the amounts resulting from measurements; payment of sums
representing the costs of extending the period of performance of work; failure to deduct the consideration of
services received from the designer after arbitration from the total amount certified to the Commission; purchase
of equipment that has never been commissioned.
In the field of public procurement, deficiencies were found regarding mainly the award of additional works to the
same contractor, in breach of the legal provisions on unpredictability.
25 Programming period 2007-2013
Convergence Objective
Under this objective, Romania carries out seven operational programs, specifically Regional OP, SOP Increasing
Economic Competitiveness, OP Technical Assistance, SOP Environment, SOP Transport, SOP Human
Resources Development, OP Administrative Capacity Development. These programs are funded by the European
Regional Development Fund, the European Social Fund and the Cohesion Fund.
In 2014, the Audit Authority conducted 28 audits, of which 10 system audits, 9 operational audits and 9 follow-ups
of previous audit recommendations. These missions focused on both management and control systems, and on
the expenses declared to the European Commission in 2013.
The main deficiencies of the management and control systems concern the effectiveness of controls and
examinations carried out by the entities tasked with management of the programmes/grants; the management of
irregularities, the management of debts and related recoveries; verifications performed by the national authorities
(ANRMAP/UCVAP) on the ex-ante part of public procurement procedures, and the reliability of information
provided by the national financial information and monitoring systems. In 2014, the operational audit of the Audit Authority verified expenses in amount of lei 6.248,8 million declared to
the European Commission, which is 30,29% of the total lei 20.630,8 million expenses declared to the European
Commission in 2013.
The audited expenses were found to include irregularities in amount of lei 106,2 million, of which lei 54,4 million is
the impact of the financial corrections in the expenses of 2013 subject to audit, applied to the contract values due
to the non-compliance with public procurement legislation, and lei 51,8 million other ineligible expenses. The
amount of the financial corrections deducted from contracts was lei 259,3 million in 2014. The main deficiencies found in the field of public procurement relate to the application of restrictive qualification
and selection criteria; non-compliance of the winning tender with the qualification and selection criteria of the
tender documentation; non-compliance with the publicity and transparency requirements; conclusion of
addendums by negotiation without the prior publication of a participation notice, in cases where the additional
works were not due to unpredictable circumstances, non-compliance with the principle of equal treatment etc.
Non-compliances with the expenses eligibility requirements have been found, such as: payments for services not
provided for under the contracts; exceeding of the maximum ceilings provided for under the contracts, payments
for works not actually performed or for services not actually supplied; reimbursements for equipment not found at
on-site visits or not used for the purposes of the project etc.
Common Agricultural Policy and the Common Fisheries Policy
The duties of the Audit Authority concerning agriculture, rural development and fisheries, focus on the European
Agricultural Fund for Rural Development (EAFRD), the European Agricultural Guarantee Fund (EAGF) and the
European Fisheries Fund (EFF).
In 2014 the Audit Authority carried out five audits concerning those funds, including a system audit, two
operational audits and two certification audits, verifying both the functioning of the management and control
systems, and the expenses declared by the Romanian Authorities to the European Commission in 2012.
The audit missions focused on the assessment of the internal control environment at the level of the national
agencies tasked with programme management, and found shortcomings in the effectiveness of controls and
administrative verifications at the relevant national agencies; the inappropriate application of the payment
authorization procedures, irregularity management procedures and debt monitoring procedures; advance
payment procedures; inaccurate recording of data in the IT systems etc.
26
The 2014 missions of the Audit Authority examined expenses declared to the European Commission in amount
of lei 943,7 million (8,23% of the total declared expenses of lei 11.459,6). The identified irregularities amounted
to lei 28,46 million, of which lei 1,13 million the impact of financial corrections applied to the contract values due
to non-compliance with the public procurement legislation, and lei 27,33 million ineligible expenses. The
amount of the financial corrections deducted from contracts was lei 3,8 million.
These irregularities were due to deviations from Community and/or national public procurement law, such as noncompliance of the winning tender with the qualification and selection criteria of the tender documentation;
application of restrictive qualification and selection criteria; non-compliance with the publicity and transparency
requirements and infringement of expense eligibility criteria; inappropriate authorizations for pieces of land;
reimbursement of expenses in the context of conflicts of interest; reimbursement of undue amounts in the
absence of supporting documents regarding the right to use of the declared pieces of land.
Other funds audited by the Audit Authority
The Audit Authority also carried out audit actions on other European Union-financed programmes, i.e. the
programmes related to the European Territorial Cooperation objective, the General Programme "Solidarity and
management of migratory flows” (PG SOLID) and the European Union Solidarity Fund.
In 2014, these programmes and funds were subject to 10 audit missions, of which 4 system audits, 4 operational
audits and 2 certification audits.
These missions assessed the management and control systems, and found deficiencies regarding the repeated
verifications of the public procurement procedures by the certification and payment authority; the correct generation of
payment applications by the IT financial monitoring systems; implementation of various procedural aspects.
The 2014 audit missions of the Audit Authority examined expenses declared to the EC concerning the abovementioned European Territorial Cooperation programmes and funds, in amount of lei 322,7 million (52,50% from
the total declared expenses of lei 614,7 million).
The examinations found irregularities in amount of lei 1,6 million, of which lei 1,1 million the impact of financial
corrections for the failure to comply with the public procurement legislation, and lei 0,5 million other ineligible
expenses. The amount of financial corrections applied in 2014 to the value of contracts was lei 1,1 million.
Representation in Courts of Law
Audit and inspection documents prepared by departments and chambers of accounts may be challenged under
law, first with a complaint, which is mandatory and is solved by the committees for solving complaints established
at their level. The rulings of such committees can be challenged before Courts of Law, being within the jurisdiction
of the administrative departments established within Courts of Law, Courts of Appeal and the High Court of
Cassation and Justice.
As in the previous years, in 2014 a general tendency was seen of contestation by the management of the
examined entities of the administrative documents issued by the Court of Accounts, following the control or audit
performed, even in conditions in which management of the examined entities considered that there are not
sufficiently grounded reasons to seek annulment of the control or audit documents.
Filling of actions with the administrative courts is made in accordance with the principle of free access to justice,
warranted by the Constitution, but which must be reported to the rule that exercise of procedural rights must be
made in good faith, according to the principle enshrined in the Constitution and Code of Civil Procedure.
In 2014, the activity of representation has resulted in 2.711 cases, of which 364 were settled definitively and/or
irrevocably. 304 of them were won, 60 were lost, and 2347 are pending.
27 Disputes arising from audits and control cover:
 total or partial suspension of the audit and control documents. These disputes amounted to a total number of
85, of which 33 were settled, and the Court of Accounts won 32 of them (97%);
 total or partial annulment of the audit and control documents. 2.626 such cases have been pursued, of which
331 were settled, and the Court of Accounts won 272 of them (82%).
Of all disputes seeking total or partial annulment of the audit and control documents, 21% came from the
challenge of document of the Court of Accounts that have been prepared in 2014, the rest were disputes from
previous years which were in different stages before courts of law.
Apart from these cases that result from audits and controls, the Legal Department represented the Court of
Accounts in other categories of disputes: claims of properties owned by the Court of Accounts, complaints against
the minutes of finding and penalizing offenses etc.
For representation in these disputes, the Legal Department had to make additional efforts to obtain judgments
favourable to the Court of Accounts, in most disputes arising from its specific activities, thus leading to a number
of trials awarded in favour of the entities audited significantly reduced compared to those in which were rendered
solutions that recognize the merits and legality of audit and control by the Court of Accounts.
In 2014, the number of disputes involving the Court of Accounts before the administrative courts within the
country was higher than in 2013 by 563 disputes.
Notification of the criminal prosecution authorities
According to Law no. 94/1992 on the organization and operation of the Court of Accounts, as republished, where
actions suspected of having been perpetrated against the penal law are found, the Court of Accounts shall notify
them to the competent authorities for follow-up and inform the examined entity.
In 2014, for damage estimated in control and audit documents, the Court of Accounts notified the criminal
prosecution authorities in 103 cases at the request of departments and chambers of accounts.
These notifications concerned mainly corruption offenses and similar, abuse of office and non-compliance with
legal provisions in the fields of accounting, public finances, taxes and public procurement.
The Audit Authority notified the Anti-fraud Department in 14 cases of suspected fraud, following its verifications.
Under the Regional Operational Programme, possible indicators of fraud in public procurement were identified to
six beneficiaries; under the Sectoral Operational Programme Increase of Economic Competitiveness, possible
indicators of fraud on the existence of conflicts of interest were identified to three beneficiaries; under the Sectoral
Operational Programme Human Resources Development, possible indicators of fraud on the existence of conflicts
of interest between beneficiaries and contractors were discovered in two projects; and under the Fisheries
Operational Programme elements that could generate fraud were identified, involving conflicts of interest.
28
The internal audit activity
In 2014, the Office of Internal Audit has developed "Methodological rules for the exercise of the internal audit
activity" and "Internal Audit Charter for the exercise of the internal audit activity", which have been approved by
the Central Harmonisation Unit for Public Internal Audit for compliance and integration in the improvement
strategy of the internal audit in the public sector, and subsequently, by the President of the Court of Accounts.
The Office of Internal Audit is organized under law for the exercise of the internal audit activity, only within the
central level, being subordinated directly to the President of the Court of Accounts, thus ensuring its functional
independence required for objective assessment of the activities audited.
Internal audit was exerted distinctly and independently from the activities organized and conducted by other
structures of the Court of Accounts and was not involved in carrying out the activities subject of internal audit,
providing the executive management with reasonable and objective assurance on the functionality of the
management system based on risk management, internal control and management processes.
In 2014, the Office of Internal Audit carried out conformity and counselling audit missions pursuant to the approved
Annual Internal Audit Plan approved by the President of the Court of Accounts, according to article 16 of Law no.
672/2002 on public internal audit, republished, as subsequently amended and supplemented, which included the
main activities of the Court of Accounts, the risk level and frequency of audits for a period of up to 3 years.
The internal audit missions performed targeted mainly the assessment of the internal control system, in order to
identify and manage the related risks, and the recommendations concerned the limitation of their consequences,
the preparation or update of the specific operational procedures, and the ongoing professional training of staff.
The recommendations issued within the audit missions has been found suitable by the audited structures and
therefore accepted.
After an analysis of the findings in the internal audit reports, the human resources were identified as the main risk
factor of the audited structures, caused by the lack of a specific ongoing training programme for the General
Secretariat staff, mainly due to the budgetary restrictions of the recent years.
The counselling activity of structures that ensure both support functions and specific to the institution, continued in
2014.
The communication, image and public relations activity
This activity involves: provision of access to the public information by addressing the requests for the provision of
data produced and managed by the Court of Accounts, as required by law, including internal regulations; ensuring
compliance with the right of petitioning/addressing of citizens, duly incorporated organizations and representatives
of public institutions/authorities; preparing and distributing the Press Review by gathering and disseminating news
on the activity of the Court of Accounts; management of integrity and transparency in the exercise of the public
powers and functions by processing declarations on the wealth and conflicts of interests of employees and their
posting on the website, www.curteadeconturi.ro.
In 2014, most of the requests to access public information were related to the results of the audit and control
actions performed (65 requests - 85% of the total), regulatory acts, internal regulations and activity programs (9
requests - 12% of the total) and a request (1%) concerning the Court of Accounts’ budgeting (contracts,
investments, expenses etc.); these requests have been answered in accordance with relevant legal provisions.
The more than 777 petitions received during 2014 were analysed and referred to the relevant structures. The
answers were submitted to the petitioners within the legal deadlines provided under legislation on the rights to
petitioning of individuals and duly incorporated organizations.
29 To ensure transparent exercise of the public office, and to prevent and sanction corruption, 1.386 declarations on
the wealth and the same number of declarations on conflicts of interests were published on the Court of Accounts
website, being also sent to the National Agency for Integrity, as provided for under law.
In 2014, press relations were ensured by maintaining the accreditations of journalists who previously applied for
accreditation, and by means of press releases and right to rebuttal. Preparing and distributing of the Press Review involved the management of news collection, reproduction and
dissemination, in order to monitor how the printed and electronic editions of mass-media in Romania present
news directly reflecting the activity of the Court of Accounts or report issues of interest in the exercise of its
powers and fulfilment of its tasks. The Press Review identified 1.514 news, of which 1.012 on specific activities
and the 150th anniversary of the establishment of the Court of Accounts (67% of the total) and 502 (33% of total)
of institutional interest (potential deviations from principles of legality, regularity, economy, efficiency and
effectiveness within the public entities under the purview of the Court of Accounts).
The activity of the Ethics Committee
The Ethics Committee is a working structure of the Court of Accounts Plenum, which operates in accordance with
the Code of Ethics and Professional Conduct of Staff of the Court of Accounts.
The Ethics Committee monitored the application by the external public auditors of the ethical and integrity
principles and values stated in the Code, providing advice for the correct application of ethical standards,
supporting the executive management and the Plenum in solving any problems and situations arising or notified
about violations of the Code, External Public Auditor’s Statute or other regulations and internal rules of the Court
of Accounts, which can be resolved amicably.
In 2014, the Ethics Committee:
 developed the Activity Report of the Ethics Committee for the year 2013, which was presented and approved
by the Plenum. The Report presented the situations and cases analysed and solutions proposed and
adopted, relevant issues arising from the evaluation of independence declarations and reports of disciplinary
committees, and proposals for improving the Code;
 analysed in ordinary monthly meetings, over 5.600 declarations of independence submitted by external
public auditors before the onset of each verification action;
 prepared three quarterly reports on the basis of monthly briefings on ethical issues received from the
directors of the specialized structures, which have been submitted and approved by the Plenum;
 prepared the Report on declarations of conflicts of interest submitted by external public auditors for 2014,
which was submitted and approved by the Plenum;
 prepared the Report on the results of the analysis of questionnaires received from audited entities in the first
half of 2014, based on the 547 questionnaires received from a total of 1.337 submitted to express an opinion
on compliance with ethics and integrity by external public auditors, which was approved by the Plenum;
 attended by representatives to meetings of the Commission for drafting the Master Code of the
Internal/Management Control on the specific activity of audit/control for implementation of Standard 1 - Ethics
and Integrity, proposing amendments and participating in the review of the External Public Auditor’s Statute
and the Code of Ethics and Professional Conduct of Staff of the Court of Accounts;
 provided training for external public auditors in 3 seminars for the training module on "Ethics and Integrity",
attended by 179 external public auditors (117 with management functions and 62 with executive functions, of
which 24 new employees);
 attended in the meetings of the EUROSAI Task Force on the audit and ethics, presenting the Romanian
experience in terms of providing ethical guidance.
30
Reporting activity
The results of the 2014 specific activities of the Court of Accounts were recorded in:
 The 2013 Public Report, which includes the comments of the Court of Accounts on the budget
implementation accounts subject to its control, the conclusions of controls carried out at autonomous
administrations, fully or majority-owned trading companies and other legal entities subject to the control of
the Court, the infringements found and the measures ordered. The report and its summary are available on
the website of the Court of Accounts www.curteadeconturi.ro;
 The 2014 Court of Accounts Activity Report;
 18 performance audit reports for independent assessments of the economic, efficient and effective use of the
public resources by the central and local public entities in the achievement of their goals:
 performance audit on the substantiation of the necessary sources and award of some categories of social
benefits;
 performance audit on the implementation of the land improvement reform;
 performance audit on the program/strategy for restructuring/reorganization of the Romanian Television
Society, initiated in 2012 by the management of the institution, through the light of results obtained in
2012-2014, compared with those expected in the economic and financial recovery of the entity;
 performance audit on the effectiveness and efficiency of the allocation and use of funds received from the
State budget to facilitate access to finance for businesses and for supporting the Romanian business
environment;
 performance audit of the administration of the national forest fund for the period 2010-2013;
 performance audit on the efficiency and effectiveness of use of funds in waste management and
rehabilitation of areas affected by industrial activities in the period 2011-2013;
 performance audit of programs financed from the State budget through the MDRT/MDRAP budget for the
period 2011-2013;
 performance of specific activities carried out by the Autonomous Administration Romanian Civil
Aeronautical Authority in the period 2010-2013;
 performance audit on the use of funds allocated from the State budget for programs or projects financed
by European grants for the interim period 2007-2012;
 performance audit on the evolution and status of school camps inventories;
 assessment of the academic and administrative management of public funds for research in higher
education institutions of the Ministry of Education;
 performance audit on some National Health Programmes conducted in 2010-2012;
 performance audit "Assessment of the public debt vulnerability and sustainability";
 IT system audit on the management of public debt;
 performance audit on the efficient use of financial resources allocated from the State budget to achieve
the aims of the National Anti-Drug Strategy for the period 2005-2012;
 performance audit of the National Regulatory Authority for the Public Utilities Community Services;
 performance audit on the efficiency and effectiveness of programs and measures to prevent the effects of
a major earthquake in Bucharest;
 performance audit on the efficiency and effectiveness of programs and measures to prevent and eliminate
the effects of flooding in the period 2005-2013.
31 Access to the results of the specific activity
The Law on the organization and operation of the Court of Accounts provides that the Court of Accounts shall draw up
and submit to the Parliament an Annual Public Report, which summarizes the findings of examinations carried out on
the accounts of the component budgets of the consolidated general budget of the previous budget year.
The Annual Public Report is analysed by the Budget, Finance and Banks Committees of the Parliament and
represents the document underpinning the adoption of the draft legislation approving the execution accounts of
the central public administration budgets.
The public may access the results of the specific activities as follows:
 dissemination of the Annual Public Report on paper and/or electronic support to the members of the two
Chambers of the Parliament and other public institutions (The Romanian Presidency, the Government, The
National Bank of Romania, and other public entities);
 the website of the Court of Accounts, where the Report is published following its submission to the
Parliament. The summary report is translated in English and published on the website, to be accessed by
foreigners interested in the activities of the Court of Accounts;
 direct correspondence between the Court of Accounts and anyone interested in its activities;
 the Official Gazette of Romania, Part III, which publishes the Annual Public Report.
The Chambers of Accounts draft Annual Reports on the local public finance, which contain the findings and
conclusions recorded in the examination documents concluded after the actions undertaken at their relevant
administrative-territorial units and economic entities within their scope of examination.
The public may access the results of the specific activities at the administrative-territorial units as follows:
 dissemination of the annual local public finance reports on electronic support to the members of the two
Chambers of the Parliament and other public institutions and authorities;
 the website of the Court of Accounts where the reports are published, in order to provide information to all
the deliberative public authorities of the administrative-territorial units in the respective jurisdictions (local
councils of communes, towns, municipalities, sectors of the municipality of Bucharest, county councils, the
General Council of Bucharest).
THE OFFICIAL
GAZETTE OF
ROMANIA
PART III
PUBLICATIONS
AND
ANNOUNCEMENTS
In recent years, the publication of the reports on the Court of Accounts website gave rise to public debates in the
audio-visual and written mass-media, which also informed the citizens on the results of the reported examinations.
32
The Journal of the Court of Accounts
The Journal of the Court of Accounts, as a bilingual biannual publication was published in 2014 in two issues, of
which one (No. 7) was intended to disseminate knowledge and best practices in auditing and control, and the
other (No. 8) was exclusively dedicated to the celebration of 150 years since the establishment of the Court of
Accounts, reflecting the celebration ceremonies held in June 2014.
Articles published in no. 7 of the Journal of the Court of Accounts have as themes the
paradigm of information systems audit, as part of the external public audit; reflections
on the constitutional regulatory framework of the Court of Accounts; implementation of
management and internal control systems within the local public entities; organization
and performance of internal audit in administrative-territorial units; public sector
perspective of international auditing standards, importance and status of the
international public sector accounting standards (IPSAS); strong measures to combat
tax evasion; a summary of the October 2013 issue of the INTOSAI Journal. No. 8 of the Journal of the Court of Accounts contains an
article showing a brief history of the Court of Accounts
and speeches of the President of the Court, the President of Romania, Vice
President of the Senate, President of the Chamber of Deputies, the Prime Minister of
Romania, President of the Austrian Court of Audit and Secretary General of
INTOSAI, President of the Portuguese Court of Auditors and President of EUROSAI,
President of the European Court of Auditors, the President of the Court of Accounts
of Moldova, President of the Federal Court of Audit of Brazil, President of the Court
of Audit of Slovenia, Vice-President of the Court of Audit of South Africa, President of
the Jurisdictional Section of the Court of Accounts of Spain, a member of the Belgian
Court of Audit and a summary of the July 2014 issue of the INTOSAI Journal. To facilitate access to the Journal’s themes, we will continue to publish the Journal under the Publications section
of the external portal of the Court of Accounts.
Professional training
The Court of Accounts seeks the further professional training of the entire specialty staff both in order to
consolidate the professional status of practitioner in the field of the external public audit of national public funds
and EU grants, and for the public servants and contract staff.
The Court of Accounts set-up its own free-of-charge permanent professional training system, with own trainers
and training centres, which includes the training of external public auditors in accordance with the needs identified
by the annual assessment of individual professional skills. The on-going professional training contributes to the
development of external public auditor skills.
The improved professional training is one of the specific objectives of the 2010-2014 Court of Accounts Institutional
Development Strategy, also included and developed in the Human Resources Strategy for the same period.
The continuous professional training system is designed and carried out pursuant to a multiannual professional
training system, broken down on annual programmes approved by the Plenum of the Court of Accounts. All
external public auditors benefit from at least 30 hours professional training over a one-year period. 33 As of 2012, the Court of Accounts organizes and performs one introductory course for newly employed public
auditors in the central and territorial structures after each recruitment session, with a duration of at least 120
hours, and exemption from current activities. The purpose of this course is to provide basic professional training
and familiarize the newly employed public auditors with the technical professional knowledge and interpersonal
skills required to perform the specific tasks of the Court of Accounts.
The workshops and courses approved by the Plenum for the professional training programme are carried out by
own trainers (specialty staff of the Court of Accounts) and external trainers from contracted providers of
professional training, according to requests for tender sent to them, and selected according to legal provisions.
The professional training workshops and courses are carried out at the central office and at the offices of the 11
chambers of accounts provided with professional training centres.
Suceava
Iasi
Oradea
Cluj‐Napoca
Sibiu
Galati
Timisoara
Buzau
Braila
Pitesti
Bucuresti
Constanta
According to the further training annual programme, 2 introductory courses for newly employed public auditors
and 44 workshops were organized and carried out in 2014, in the fields of external public audit, public accounting
and financial statements, public procurement, the concession and rental of State public assets, communication,
fight against fraud and corruption, actions before administrative Courts, with the participation of 847 external
public auditors, some of them even attending 2 or more workshops, costs being covered from the budget of the
Court of Accounts approved for 2014.
In 2014, we organized a workshop entitled “Human resource management, professional development and
professional evaluation of staff”, for all external public auditors with managerial positions (directors, deputy directors
and heads of units), over several separate sessions, for the various positions.
To enable all external public auditors to improve their professional knowledge, all
lectures for the 14 workshop themes were published on the internal portal of the
Court of Accounts website. Furthermore, the activity reports of the Court of
Accounts representatives at the meetings of the international working groups were
published on the same portal.
To align the professional training with the audit and control programme of external
public auditors, the Plenum of the Court of Accounts approved the “2015 Specialty
staff further training programme" which was published on the website for reference.
34 The Audit Authority is permanently encouraging external public auditors to improve their professional experience,
through their participation in various seminars, courses, conferences, workshops and symposia in Brussels, training
sessions conducted within the country with own staff and/or contracted experts, professional training sessions
organized by other institutions, study visits to similar institutions in the European Union, and institutions involved in
the management and control of EU funds. The knowledge of the European funds audit staff is thus reinforced;
generating added value reflected in the audit work and resulting reports.
In 2014, 192 external public auditors participated in the training sessions, of which 118 external public auditors of
the central structure and 74 auditors from regional audit offices. The costs of participation were covered both from
budgets of projects financed from European grants (OPTA, NRDP, territorial cooperation programs and internal
affairs), and other sources.
External public auditors operating in the field of Structural Instruments (ESF, CF, ERDF) participated in training
sessions organized as courses held in the country by training providers, study visits to similar institutions in the
European Union and "in house" courses with its own personnel.
External public auditors operating in the field of funds for European Territorial Cooperation objective, participated
in training sessions organized by the European Academy for Taxes, Economics and Law in Berlin - Germany,
which had the theme: "Fraud in EU-funded projects," "Effective procurement audit", "Fraud and corruption in
public procurement", "EU funding for internal affairs and security".
External auditors auditing public funds for agriculture participated in further professional training sessions that
focused on developing skills and professional competencies in public external audit of funds intended for
agriculture, rural development and fisheries, organized as courses held in the country with its own personnel
and/or contracted experts, conferences, seminars, external workshops and symposia, and study visits to similar
institutions in the European Union.
In 2014, following the conclusion of a protocol of cooperation between the Court of Accounts and the Chamber of
Financial Auditors of Romania, 161 external public auditors were enrolled in the first year of study to qualify as
financial auditors.
35 Cooperation with professional institutions and organizations
An important role in the strengthening of the Court of Accounts’ institutional capacity is to develop cooperation
with other professional institutions and organizations in the field of audit and specialty fields.
To implement this principle, as set out by the best practices of the supreme audit institutions, the Court of
Accounts has so far concluded cooperation protocols with: The Competition Council
Collaboration in the field of technic al support for the
external public audit and controls performed by theCourt of
Accounts.
The Ministry of Public Finance
Cooperation and collaboration to consolidate the internal public
financial system. By such collaboration, we aim at making sure the
managerial control and public audit are implemented across all public
entities, for good management and adminis tration of the public funds
and patrimony.
The National Institute for Statistics
The set-up of a common activ it y basis to verify the quality of indiv idual
public accounts of public administration entit ies and public companies
reclassified in this sector.
The State Inspectorate in Constructions
Collaboration in the field of technic al specialized support of the
control staff of the Inspectorate to be provided to the specialty staff
of the Court of Accounts during their specific inspection activity.
The Romanian Naval Authority
Collaboration for the use of the database by the Court of
Accounts for its audit and control activities
The National Trade Register Office
Access to the legal company information available in the electronic
database of the central trade register office, via the RECOM online
service, according to the records of the trade register
Chamber of Financial Auditors of Romania
Collaboration for professional training of external public
auditors in the field of financial audit
The Association of Internal Auditors of Romania
Collaboration in the process to consolidate the internal audit and
external public audit. The cooperation seeks to promote audit
standards and guidelines
To extend cooperation with other professional bodies, the Court of Accounts is also considering the conclusion of
cooperation protocols with other national relevant bodies that may provide specialized technical assistance in the
conduct of audit and control.
36 International Activity
According to its organization and operation framework law, the Romanian Court of Accounts may participate in the
activity of the relevant international bodies and become member thereof. In 2014, the Court of Accounts carried out
activities as a member of the relevant international bodies, participating in the activity of their task forces.
International specialized bodies joined by the Court of Accounts
The Court of Accounts is a member of the following international organisations and professional associations in
the field, and in 2014 activated with appointed representatives in the committees and task forces thereof, as
follows:
The International Organization of
the Supreme Audit Institutions
(INTOSAI)
Professional Standards
Committee
Compliance Audit Subcommittee
Internal Control Standards Subcommittee
Working Group on Environmental Audit
Knowledge Sharing
Committee
Working Group on Public Debt
Working Group on Natural Disasters
Working Group on Environmental Audit
Working Group on Natural Disasters
European Organisation of
Supreme Audit Institutions
(EUROSAI)
Working Group on IT Audit
Operational Group for Audit and Ethics
STRATEGIC OBJECTIVE 1 (GT1): Capacity building
STRATEGIC OBJECTIVE 2 (GT2): Professional standards
Working Group on European Accounting Standards EPSAS
Contact Committee of the EU
Supreme Control and Audit
Institutions
Working Group on Joint Audit Activities (Presidency)
Working Group on VAT Audit (Presidency)
The Association of Supreme
Audit Institutions using French
as their working language
(AISCCUF)
37 Bilateral contacts in Romania
Celebrating 150 years since the establishment of the Court of Accounts provided the occasion to the President of
the Court of Accounts to have bilateral meetings with senior representatives of Supreme Audit Institutions,
namely: President of the Court of Accounts of the United Arab Emirates, President of the Jurisdictional Section of
the Court of Accounts of Spain, one of the auditors (with rank of counsellor of accounts) of the Court of Accounts
of the Russian Federation, President of the Court of Audit of Brazil, President of the Court of Accounts of Croatia,
Vice President of the Court of Audit of Slovakia, two General Auditors (with the rank of counsellor of accounts) of
the Court of Accounts of Argentina and President of the Austrian Court of Audit.
The focus of these meetings was on developing bilateral relations through the exchange of bilateral visits, some
of which will result in conclusion of Cooperation Agreements. The representatives of Supreme Audit Institutions
have appreciated the work done by the Court of Accounts in the task forces of INTOSAI, EUROSAI and Contact
Committee.
Moreover, these bilateral contacts were an opportunity to propose new exchanges of experience on professional
matters, in order to improve professional knowledge of the auditors of the Court of Accounts and of the Supreme
Audit Institutions counterparts.
The official visit of the Extraordinary and Plenipotentiary Ambassador of the Republic of Korea in
Romania. In April 2014, the President of the Court of Accounts met the Ambassador of the Republic of Korea in
Bucharest, accompanied by First Secretary of the Embassy, following the expiry of his term of office in Romania.
The Ambassador of the Republic of Korea thanked for the good cooperation he had with the Court of Accounts,
particularly during the official visit of the President of the Court of Accounts and Inspection Committee of the
Republic of Korea in 2013. President of the Court of Accounts presented the good relations we had with the
equivalent institution in the Republic of Korea and the positive development of the bilateral relations between the
two countries, thanking the Ambassador for his support for our country during the course of his office, wishing him
good luck in his new mission.
The official visit of the Ambassador of Portugal in Romania. In March 2014, the President of the Court of
Accounts received a courtesy visit of the Ambassador of Portugal, during which they discussed issues concerning
the bilateral and trade relations between Romania and Portugal, as well as issues on the organization of festivities
marking the 150th anniversary of the establishment of the Court of Accounts. Finally, the President summarized
the main activities of the Court of Accounts and the most significant results, emphasizing that we are known for
objectivity, transparency and professionalism.
Foreign bilateral contacts
In 2014, within the inter-institutional cooperation, the Court of Accounts had bilateral contacts with Supreme Audit
Institutions counterparts.
The official visit of the delegation of the Court of Accounts to the Federal Court of Audit of Germany,
which in November 2014 celebrated 300 years of public audit. The Court of Accounts was represented at Vice
President and accounts counsellor level. Delegation of the Court of Accounts had brief meetings with the
President of the SAI of Germany and Vice President of the SAI Hungary. On this occasion, beliefs were
expressed that bilateral cooperation between institutions will continue to develop both bilaterally and within
international bodies of which we are part.
38 Participation at INTOSAI working groups and committees
IT International Symposium, organized by the German Federal Court of Audit in Potsdam, in March 2014. The
symposium discussed professional issues concerning the IT audit and included a brief ceremony celebrating 300
years since the establishment of the German Federal Court of Audit.
The interim meeting concerning the parallel audit of public debt management information systems
(PDMIS) chaired by the SAI of Ukraine. The meeting was organized in April 2014 in Chisinau, Moldova and was
attended by members of the Working Group concerning Audit of public debt management information systems.
The annual Meeting of the INTOSAI Working Group on Public Debt (WGPD) was held in Seoul, Republic of
Korea in October 2014 and focused on the guidelines and other useful information for Supreme Audit Institutions,
to encourage accurate reporting and effective public debt management. The working group was chaired by the
SAI of Mexico.
The meeting of the INTOSAI Subcommittee on Internal Control Standards was organized in May 2014 in
Vilnius by the SAI of Lithuania. Representatives of the Subcommittee proposed to debate two thematic sessions:
Good practice in the application of INTOSAI GOV standards (good governance and internal control) and Good
governance – how the Supreme Audit Institutions influence good governance in public administration. Agenda
included, among other topics, presenting the report on the achievements of the Subcommittee and its role in
strengthening good governance, and debates on its work plan and its future role in INTOSAI.
The meeting of the INTOSAI Compliance Audit Subcommittee (CAS) organized in September 2014 in
Norway, which preceded the seminar for training CAS experts. The ISSA implementation manual on compliance
audit (IDI initiative) was presented during the seminar, which was subject to useful discussions on the
maintenance project progress.
The second meeting of the members of the INTOSAI Subcommittee on Internal Control Standards was
held in November 2014 in Warsaw by the SAI of Poland, where professional aspects on updating the INTOSAI
GOV 9130 standard were discussed in addition to details on the preparation of the next meeting to be held by the
Court of Accounts in 2015, in Romania.
Participation in the EUROSAI working groups
The seminar of the EUROSAI Task Force on Audit and Ethics on "Strengthening ethics within the SAI".
The seminar was organized by the Portuguese Court of Auditors in Lisbon, in January 2014, and was focused on
supporting the Supreme Audit Institutions in implementation of ISSAI 30 (INTOSAI Code of Ethics), stimulating
awareness on the importance of strengthening and managing ethics within the SAI, by designing ethics
management approaches, sharing information, experiences and best practices, discussing and exploring opinions
on how ethical issues within SAI can be managed in the best manner. The following topics were discussed: Why
is ethics important in a Supreme Audit Institution; ethical guidelines: Codes of ethics; the role of ethics in units:
Guidance and Control; ethical advice: Training; typical ethical dilemmas within SAIs. On this occasion, a
presentation was made on the status of preparations for the organization of this Task Force in Romania.
The meeting of the EUROSAI Goal Team 1 - GT 1 and seminar on the Independence of Supreme Audit
Institutions, organized in Budapest by the SAI Hungary in March 2014 and followed by the Seminar on the
Independence of Supreme Audit Institutions, which aimed to develop one of the objectives of EUROSAI Strategic
Plan for the period 2011-2017, namely "Taking active steps for strengthening and supporting SAI independence",
39 presenting: the ISSAI framework and the importance of UN Resolution A/66/209 on SAI independence; most
recent studies on independence within INTOSAI and EUROSAI; independence in practice through the
experiences of French SAI and SAI Hungary.
The Fifth Meeting of the EUROSAI Task Force on Audit and Ethics (TFA&E), was held by the Court of
Accounts in Poiana Brasov, Romania, in April 2014. Agenda of the meeting had the following topics: ethics within
the SAIs; strengthening awareness on the ethics matters; audit methods of SAIs on ethical issues; future TFA&E
projects; TFA&E report to be presented at the EUROSAI Congress; TFA&E work plan 2014-2017; debate: "How
to manage the boundary between ethics and law."
The Ninth EUROSAI Congress, held in The Hague, Netherlands in June 2014. The theme of the congress was
the Audit Innovation, because one of the conclusions of the previous Congress was that Supreme Audit
Institutions must adapt to changes in society and therefore SAIs need to innovate, meaning they must implement
innovative procedures in the current activity to respond promptly to new challenges, particularly related to the
auditing of measures to combat the global economic crisis. The congress began with a Plenary Session divided
into three parts, dedicated mainly to administrative and financial matters, followed by two days in which
workshops were conducted on specific topics concerning audit innovation, and ended with another Plenary
Session that was planned to discuss and adopt conclusions and recommendations of the Congress, to approve
the implementation of the EUROSAI Strategic Plan and set Turkey as host of the next Congress in 2017.
The Twelfth Annual Meeting of the EUROSAI Task Force on Environmental Audit, organized in Lithuania in
October 2014. The meeting focused on the biodiversity and the main methodological topic, which was discussed
based on the analysis of survey data related to this topic. Information on Infrastructure Audit was presented
during the Seminar organized during this meeting.
The Fourth Annual Meeting of EUROSAI GT2 (Professional Standards), held in October 2014 in Riga, Latvia,
aimed at facilitating and implementing ISSAI and contribution to their continued development. The INTOSAI
working framework comprises two main groups: ISSAI (International Standards of Supreme Audit and Control
Institutions), which specify the basic prerequisites for better functioning and management of SAIs and
fundamental principles regarding public audit, and INTOSAI GOV (INTOSAI Guidance for Good Governance).
Standards and guidelines are based on a variety of resources, among them the INTOSAI materials available and
materials developed by bodies such as IFAC (International Federation of Accountants) or IAASB (International
Auditing and Assurance Standards Board). The work was coordinated by the INTOSAI Professional Standards
Committee (PSC).
The EUROSAI Seminar on "Compliance audit: the use of guidelines for compliance audits (ISSAI 400 and
4000-4999)", held in October 2014 in Vilnius, Lithuania, which had the theme "Compliance audit: the use of
guidelines for compliance audit (ISSAI 400 and 4000-4999) and best practices." The seminar addressed the
auditing and methodology-establishment staff, involved in compliance audit and ISSAI implementation.
The EUROSAI Seminar "Audit of public revenues – exchange of experiences, problems and best
practices", organized in October 2014 in Prague, by SAI of Czech Republic. The proceedings of the seminar
focused on the experience gained in performance audits, auditing of tax evasion and fraud fight system, auditing
completeness of revenue and implementation account, best practices in specific audits and most problematic
areas that we face during audit.
40 The activity of the Romanian Court of Accounts within the Contact
Committee of the EU Supreme Audit and Control Institutions
The Task Force reconstituted for Resolution 6 of the Contact Committee organized in January 2014 at the
ECA headquarters, where the first meeting of the task force reconstituted for Resolution 6/2012 of the Contact
Committee was held. The main purpose of the meeting was to identify and analyse the causes that led to failure
to adopt the Resolution in Vilnius and review the draft document in question to ensure consideration of the views
of all members of the Contact Committee.
Resolution 6/2012 on the tasks and role of external public audit in the light of new developments concerning the
economic governance of the European Union provides establishment of a task force to prepare a report for setting
the SAI tasks and roles, mainly taking into account recent EU developments in relation to the preparation of new
economic, fiscal and financial architectures. It was also intended to identify and analyse concrete ways to improve
the responsiveness of the Contact Committee (Modus operandi) to future EU legislative developments that may
involve concrete actions by member SAIs, within their legal mandate.
The Task Force thus constituted issued a report that was presented to the Contact Committee held in Vilnius, Lithuania
in October 2013. Based on this report, the European Court of Auditors has submitted a draft Resolution for approval
that would establish the organization and functioning of the Contact Committee in order to meet the requirements
identified in the report. Resolution in question was not accepted by all members and was not approved.
Consequently, the Contact Committee decided to reactivate the Task Force to find an alternative solution that
meets the requirements of all members of the Contact Committee. In this framework, the first meeting of the
reconstituted Task Force was held in January 2014 in Luxembourg.
The VAT Audit Working Group organized in March 2014 at the headquarters of the European Court of Auditors
in Luxembourg. This Group is chaired by the Court of Accounts since 2012. The Court of Accounts is part of the
sub-group - Core Group 2, which also includes Austria, Belgium, Germany, the Netherlands, Poland and Hungary
and, since November 2014, is an observer in the second subgroup (Core Group 1), which has a mandate to
analyse the audit of the reverse charge mechanism.
The First Meeting of the Contact Committee Task Force on "EPSAS Standards", organized by the SAI of
Germania in Bonn, in February 2014 on "EPSAS Standards", during which, organization of a Task Force
concerning the European Public Sector Accounting Standards (EPSAS) within the SAIs of the EU Member States
was established. Project concerning development of EPSASs was initiated by the EC through Eurostat in 2013,
creating a separate task force on this topic. The meeting focused on developing the cooperation between the
SAIs of the EU Member States for uniform approach of the process of mid-term achievement of this project of the
European Commission.
The meeting of the Contact Committee of the Presidents of the European Union Supreme Audit
Institutions organized in October 2014 in Luxembourg by ECA to discuss the achievements of 2014 in terms of
European issues and to establish an action plan for the next period. The meeting started with an interactive
seminar, discussing the potential for increased cooperation between the European Court of Auditors and the SAIs
of the EU Member States, and continued with a section devoted to the activities of the task forces within the
Contact Committee and with presentation of examples of relevant audits carried out recently by member SAIs
relating to European issues. Activities dedicated to the SAIs in the candidate countries for EU accession on Parallel audit on the
performance of the power system in the candidate countries for EU accession. The Joint Working Group on
Audit Activities (JWGAA) within the Contact Committee, chaired by the Liaison Officer of the Court of Accounts of
41 Romania, organized, in cooperation with the ECA and Swedish SAI, seminars for the SAIs of candidates and potential
candidates for EU accession. Thus, an opening seminar was held in June in Tirana, followed by a second seminar in
September in Sarajevo, Bosnia-Herzegovina. The aim of the seminar was to present and analyse concrete ways to
develop audit plans, methods of data collection and analysis (focus groups, interviews, questionnaires etc.) after
establishment of audit teams in the first seminar, from each participating SAI, and of the joint audit theme - Power
Efficiency of the EU candidates. Subsequently, in November 2014, a third seminar was held in Belgrade, intending a
comparative discussion of the audit plans and completion of audit planning before the actual fieldwork.
Actions and meetings on the Audit Authority activity
In 2014, the Audit Authority representatives attended meetings and workshops organized abroad or within the
country, as well as meetings organized for own staff.
The meeting of the Technical Group of representatives of the European Commission, audit authorities in
all Member States and coordinating bodies, held in January 2014 in Brussels, during which issues related to
the guidance draft notes were discussed for the designation of managing authorities and certifying authorities,
audit system and strategy assessment.
The meeting on "E-cohesion in the context of the audit trail" organized in January 2014 in Warsaw, Poland,
by the Directorate General for Regional and Urban Policy of the European Commission and the Ministry of
Development and Infrastructure of Poland, dedicated to the concept of e-cohesion in the context of the audit trail.
The 25th Meeting of the Expert Group on delegated and implementing acts for European structural and
investment funds, held in February 2014 in Brussels. The meeting was attended by representatives of DG
REGIO, DG EMPL, DG MARE, DG AGRI of the European Commission (EC) and representatives of each Member
State. They discussed issues related to financial corrections applied for performance reserves, CTE eligibility
rules, minimum requirements for the audit trail, requirements for determining any deficiencies in the functioning of
the management and control system, criteria for determining the level of financial corrections. The topics
discussed targeted also the delegated act concerning innovative urban actions.
Technical Meeting on preventing conflicts of interest in Romania held in February 2014 in Brussels by DG
REGIO. The meeting was attended by representatives of DG REGIO, DG EMPL, DG MARKT, DG HOME, DG
AGRI, DG MARE, OLAF, DG ECFIN, DG CNECT and the General Secretariat of the European Commission (EC).
Representatives from the National Integrity Agency (NIA), the Ministry of European Funds, the Audit Authority,
ANRMAP, Ministry of Justice, DNA, and the company Deloitte Audit Romania attended on behalf of our country.
Discussions focused on the work done by the National Integrity Agency and the prevention of conflict of interests
between 2014-2020.
The meeting of the representatives of the Audit Authority with the representatives of DG EMPL held in
March 2014 in Brussels, during which they discussed issues relating to system and operational audit missions
performed under POS HRD.
Working meeting between representatives of the Audit Unit – Directorate General for Employment, Social
Affairs and Equal Opportunities of the European Commission and representatives of the Audit Authority,
held in March 2014 in Brussels, during which they discussed issues concerning POS HRD.
The meeting of the Technical Working Group held in March 2014 in Brussels, attended by representatives of
the European Commission, national audit authorities and coordinating bodies. The main issues discussed
concerned the acts of delegation on the management and control systems, draft guidance on the appointment of
the managing authorities and certifying authorities, management verifications and audit strategy.
42 Coordination Bilateral Annual Meeting organized in April 2014 in Brussels, attended by representatives of the
European Commission and of the Audit Authority, in which a number of issues were discussed related to the
programming period 2007-2013, and themes for the period 2014-2020, such as approval of operational programs,
phase of the designation process, the EC audit scheme strategy, fraud prevention and raising fraud awareness.
The meeting on the Challenges of the new programming period 2014-2020, held in June 2014 in Budapest,
Hungary. A number of topics have been discussed related to the programming period 2014-2020, such as designation
of institutions, challenges of the parallel auditing of the 2 programming periods 2007-2013 and 2014-2020, the new EC
guidelines, the role of the Central Harmonization Units in coordination and harmonization of auditing of the EU funds.
The Annual Meeting of the Homologues’ Group, held in September 2014 in Bratislava. The meeting was
focused on methodology and new guidelines applicable to the audit activity by the audit authorities in the
European Union, designation of new authorities for the new programming period, system assessments and
sampling, confidence in performance indicators, audit challenges in an exclusively IT environment, auditing of
accounts. The meeting was attended by audit authorities in the Member States, senior figures from the host
country, representatives of the European Commission and the European Court of Auditors.
PG SOLID Technical Meeting held in February 2014 in Brussels. The main issues discussed were related to the work
of the Audit Authority on the future financial instruments: Migration and Asylum Fund and Internal Security Fund.
The meeting of the Joint Monitoring Committee and the Joint Working Group for Strategic Planning and
Programming of the Romania-Bulgaria Cross Border Cooperation Programme, organized in March 2014, in
Ruse, Bulgaria.
The meeting of the Group of auditors for the Hungary-Romania 2007-2013 Cross Border Cooperation
Programme and South East Europe 2007-2013 Transnational Cooperation Programme which took place in
March 2014, in Budapest, Hungary.
The 4th Meeting of the Joint Programming Committee for the Black Sea Basin ENI CBC 2014-2020, held in
April 2014 in Istanbul, Turkey, where the nomination of the members of the Group of Auditors took place and their
main roles and responsibilities were established.
Participation in the annual conference on progress recorded in implementing the Romania-Bulgaria
2007-2013 Cross Border Cooperation Programme, held in June 2014, in Veliko Tarnovo, Bulgaria.
The meeting of the Working Group of European Territorial Cooperation Programmes which took place in
June 2014 in Athens, Greece, focused on issues related to proper preparation of future audits of specific European Territorial Cooperation Programmes.
The meeting of the Joint Monitoring Committee of the Romania-Serbia Cross Border Cooperation
Programme, which took place in July 2014, in Veliko Gradiste, Serbia.
The meeting of the Joint Programming Committee for the Black Sea Basin ENI CBC organized in July 2014,
in Brussels, Belgium.
The meeting dedicated to the Romania-Hungary 2014-2020 Cross Border Cooperation Programmes,
organized in October 2014, in Budapest, Hungary.
The meeting dedicated to designation activities concerning European Territorial Cooperation
Programmes, held in October 2014, Brussels, Belgium.
43 Workshops organized by ANRMAP concerning public procurement for external public auditors operating in
the audit of Structural Instruments and the audit of agricultural, rural development and fisheries programmes.
The workshop on the audit of Structural Instruments organized in October 2014 in Sibiu, by the Audit
Authority for its own staff, meeting specific to the Convergence objective, which was attended by the management
of the Audit Authority and external public auditors – from central and regional level, who operate in the audit of
Structural Instruments. The meeting focused mainly on issues concerning the results of audits conducted in the
programming period 2007-2013 while presenting the challenges of audits to be performed in the next
programming period, 2014-2020. It was aimed at developing a common, uniform approach in terms of audits
performance in the field of Structural Instruments, in the programming period 2014-2020.
Participation in specific meetings concerning Agriculture and Rural Development programs for external public
auditors of the Certification Body participating in audits conducted by the EAGF and EAFRD.
Meetings with international institutions at the Court of Accounts headquarters
Visit of the World Bank mission in April 2014. The purpose of this visit was to discuss the strategic priorities of
the Court of Accounts, the areas of institutional development and possible means of future collaboration with the
World Bank, which has shown interest in continuing discussions on the topics discussed.
Visit of the representatives of the International Monetary Fund (IMF). In February 2014, we were visited by
an IMF delegation; the Court of Accounts was represented by its Vice-President, counsellor of accounts and
speciality personnel in the Department II acting as Directors and Heads of Unit. The IMF delegation was
represented by a senior economist.
At the beginning of the meeting, the IMF representatives presented the purpose of their mission in Romania and
the objectives of their meeting with the Court of Accounts, noting that the task of assessing fiscal transparency is
based on an updated, analytical and coherent methodology of the International Monetary Fund, introduced in
2012, Romania being the seventh country that is part of this pilot program, of a total of 15 countries to be included
in this program.
The IMF representatives were generally interested in the activities and opinions of the Court of Accounts on fiscal
transparency in our country. At the end of meeting, the representatives of the Court of Accounts agreed to
consider the draft of the IMF mission report concerning assessment of fiscal transparency and submit proposals,
if any, to increase fiscal transparency in Romania.
44 Human resources
The Plenum of the Court of Accounts approved an organizational chart of 1.595 positions, of which 1.516 were
filled at the end of 2014. The human resources policy of the Court of Accounts is to recruit specialty staff in the
fields of public finance, accounting, law, engineering, audit etc. In 2014, staff turnover, by category of employees,
is presented in the chart below:
Graph no. 7. Employee turnover
The financial support of the Court of Accounts is ensured from the State budget. Staff expenses hold the largest
share of the total expenses (more than 88%).
According to the Plenum-approved organizational chart, the positions are structured as follows:

18 counsellors of accounts, members of the Plenum;
 1.255 external public auditors;

109 civil servants;

213 contract staff.
At the end of 2014, HR structure was as follows:
Graph no. 8. Human resources’ structure
1.595 TOTAL APPROVED JOBS
1.516 filled
79 vacant
222 The Audit Authority
1.373 Court Of Accounts
1.300 filled
18 Members of the Plenum
16 filled
2 vacant
73 vacant
216 filled
1.255 External public auditors
1.202 filled
109 Civil servants
97 filled
53 vacant
45 12 vacant
6 vacant
213 Contract staff
201 filled
12 vacant
Breakdown of job structure approved by the Plenum, by staff categories, through the organizational chart for the
Court of Accounts and the Audit Authority, is as follows:
Table no. 5. Staff structure (jobs and no. of positions)
Court Of Accounts
Staff category
Total jobs
15
13
1.036
989
Civil servants
109
Contract staff
External public auditors
TOTAL
Total jobs
of which
filled
Members of the Court of Accounts
The Audit Authority
vacant
Total jobs
of which
filled
2
General Total
vacant
of which
filled
3
3
0
18
47
219
213
6
1.255
1.202
53
97
12
0
0
0
109
97
12
213
201
12
0
0
0
213
201
12
1.373
1.300
222
216
6
1.595
1.516
79
73
16
vacant
2
Age and gender profile
In the field of human resources, the Court of Accounts applies a policy of equal opportunities, confirmed by the
fact that men and women are in close numbers in what regards the external public auditor positions, namely 542
men (44%) and 676 women (56%).
Graph no. 9. Breakdown of male and female external public auditors per age groups
The graph shows that men exceed women in the age groups between 56 years and beyond 65 years old (240
male auditors vs. 112 female auditors).
The age groups between 25 and 55 years are dominated by women, with 564 female auditors vs. 302 male
auditors.
The age group with the largest number of external public auditors is that between 56 and 60 years old (19%). The
second place is taken by the 51-55 years old group, which accounts for 18% of the total employees, where
women are in larger number than men.
The fact that the weight of the 36-40 years old age group is 17% shows that the specialty staff of the Court of
46 Accounts is being renewed with experienced and qualified staff.
The retirement trend of external public auditors shows that 141 auditors are scheduled for retirement in the
following 3 years, i.e. 12% of the total number of external public auditors employed at the end of 2014.
Graph no. 10. Retirement trend in 2013-2017 (number of retirements)
55
60
50
42
44
40
29
30
17
20
10
0
2013
2014
2015
2016
2017 A human resources objective which needs to be addressed is the age profile of staff, which currently shows an
aging trend of employees.
To counter this tendency, the executive management of the Court of Accounts coordinated the elaboration of a
strategy for the development of human resources and a related implementation Plan, both approved by the Plenum.
The Plenum is informed regularly on the progress of the implementation measures proposed under the Plan.
The recruitment of specialty staff is currently based on:
 The particulars of the audit activity, which requires suitable competences and practical experience in the
complex field of public finance and related fields;
 The budgetary restraints imposed on all public authorities and institutions by the austerity measures of the
Government against the effects of the financial-economic crisis, which also apply to the Court of Accounts;
 The difficulties of the Court of Accounts in recruiting experienced external public auditors.
Professional profile
All the external public auditors of the Court of Accounts hold a Bachelor degree in at least one specialty field, i.e.
Economics, Law or other field, and some of them even hold a second Bachelor degree in another field or are
about to receive a second university degree. 70% are members of professional associations, 70% of the auditors
hold a Master’s degree or are about to be awarded it, and 9% have or are about to be awarded the highest
scientific title, that of PhD, most of them in the field of Economics.
47 The language profile of the specialty staff shows knowledge of two languages of two European and international
languages, English and French, spoken by more than 80% of the staff, while the rest is divided among other
languages.
One of the main objectives of the current human resources strategy of the Court of Accounts in 2011-2014 was to
ensure the recruitment and selection of staff according to the needs of specialized structures, occupational skills
acquired in the activities performed and potential to develop their audit knowledge and personal qualities
adequate for the profession of public external auditor, and Audit Authority turned to recruiting staff with knowledge
and practice in the field of Structural Instruments (ESF, CF, ERDF) and the funds for agriculture, rural development and fisheries.
In what regards promotion, there is sufficient flexibility to allow for the promotion in management positions on the
basis of performance, rather than seniority in the respective job.
The main tasks of the Court of Accounts may be carried out only by high qualification of its own auditors. The
organizational strengthening by development of human resources refers to the selection of new employees, their
previous professional experience and continuous training with the assistance of experienced auditors.
The Human Resources Strategy and its Implementation Plan have expanded the methods for the further training
of auditors, by means of: videoconferences, involvement of the territorial structures in inter-county experience
exchanges, and orientation of the Romanian Court of Accounts’ Journal towards articles disseminating best audit
practices. 48 Financial and logistic support
Implementation of the Court of Accounts budget in 2014
The operational implementation of the budget of the Court of Accounts on December 31, 2014 was lei 230,6
million, of which: lei 205,7 million for staff costs, lei 14,9 million for goods and services, lei 3,7 million for capital
expenses and lei 6,3 million for projects funded by external post-accession grants.
Graph no. 11 Structure of the 2013 Court of Accounts expenses (%)
The largest share from the total expenses of the Court of Accounts is represented by staff costs, given that our
specific activities involve active participation of a large number of staff.
The expenses for goods and services include, among others, the payment of utilities, domestic travels,
assignments and transfers, as well as professional training expenses of active external auditors.
In 2014, the Audit Authority carried out projects financed from external grants, representing technical assistance
within the Technical Assistance Operational Programme, which represented:
 support for the development of an Audit Authority at European standards, and
 support for the training activities of the Audit Authority.
The capital expenses were incurred for capital repairs, some investment-assimilated expenses and the purchase
of IT equipment.
During 2014 through project funded from OPTA "Support for the development of European standards Audit
Authority" were purchased goods and services, to ensure adequate logistical conditions for external public
auditors engaged in Structural Instruments.
Through this project were covered running costs of the Audit Authority for the new headquarters, eligible from
OPTA.
49 The IT System
As part of the Institutional Development Strategy of the Court of Accounts for the period 2010-2014, the IT
strategy provided exploitation of existing IT systems for core activities, pursuing achievement of objectives set by
the strategy, namely:
 management in better quality conditions of integrated IT systems (software applications, server, desktop and
laptop computers, printers), communication infrastructure (communication networks and equipment such as
routers, switches, firewalls, modems) and provision of adequate IT services (help desk, technical support,
training);
 to ensure an effective means of internal and external communication through the Court of Accounts website
(the external portal ”www.curteadeconturi.ro” and the ”Salv@tor” internal portal) and use of e-mail services.
The IT activity focused on the upgrade and the maintenance in optimum conditions of the Court of Accounts’ IT
system, which sought the following:
 to ensure an effective IT system;
 to implement internal regulations in the operational IT systems;
 the optimum operation of the communication infrastructure;
 compliance with the confidentiality and security of information.
The following activities were performed to pursue the 2014 strategic objectives:
 the external portal was redesigned, specifically the website of the Court of Accounts





(www.curteadeconturi.ro), using the latest developments in the field. The external portal is available in
Romanian and English and presents to viewers in a dynamic, modern and attractive manner information on
the history, organization, operation and international relations of the Court of Accounts, presenting
documents of public interest (annual public reports, annual activity reports and other reports on specific
areas of activity). The graphical interface is intuitive and user-friendly; the data are presented in accessible
format, facilitating public access to continually updated information. This information is grouped on the menu,
in seven thematic areas: first page; about us; internal regulations, strategies and programs; publications;
public information; international relations and contact. The site contains a section on the front page of recent
publications, displaying the last five specific reports of the Court of Accounts and a section showing the last
three national and international events attended by the Court of Accounts. When designing the external
portal was intended to avoid any compatibility issues with the most used navigation systems (browsers)
available (Internet Explorer, Google Chrome, Opera, Mozilla Firefox);
INFOPAC software was updated according to the new "Regulation on the organization of specific activities of
the Court of Accounts and the documents resulting from these activities" approved by the Plenum;
a new module was created in INFOPAC called "Performance and management indicators" to apply the
System of Performance and Management Indicators in the specific activity of the Court of Accounts;
a software application was created and implemented, distinctive for the collection, compilation and analysis
of the opinion of examined entities’ management on the quality of the audit conducted by the Court of
Accounts;
technical specialist support was provided via the HELP DESK in the installation and use of internally used
applications for audit and control and support;
new IT equipment was purchased, such as server and antivirus software that has been installed on all IT
equipment provided, thus ensuring data security and integrity;
50  specific technical activities were conducted concerning management and reconfiguration of the information







and communications system necessary to ensure continuity of IT services provided by the computer system
implemented in the Court of Accounts, the Audit Authority;
electronic messaging system was modernized by purchasing additional storage systems to allow increased
storage capacity from 450 MB to 2 GB/box;
training was provided in information security and IT support services for specialized personnel;
videoconferencing system functionality was provided for technical conduct in optimal conditions of online
operative sessions on professional issues;
maintenance of IT equipment was provided (desktop computers, laptops, printers etc.) in the central and
territorial structures endowment;
participation was initiated in the Computer Security Project "National protective system of the IT&C infrastructure of national interest against threats from cyberspace" managed by the structures with specific
activity;
specific technical activities were carried out for administration of the national information system components
implemented in all structures of the Court of Accounts for the INTRANET national data network, LOTUS
official messaging system and MICROSOFT EXCHANGE messaging system;
the web portal www.curteadeconturi.ro and internal portal Salv@tor were modernized and adapted to the
requirements of communication and public information and information concerning specific activities was
published, thus ensuring the principle of transparency required by auditing standards.
*
*
*
The results of the specific activities carried out in 2014 for the 2013 budget year are detailed in the 2013 Public
Report, available on the Court of Accounts website.
51 52