International Journal of Government Auditing – Spring 2017
The Romanian Court of Accounts has adopted new Methodological Norms in the field of public procurement and has recently published guidelines on public procurement and sectoral procurement examination on the institution’s website. The guidelines act as a work tool for staff having field control competencies. The guidelines have been drafted in keeping with the (1) legal mandate and basic functions of the Court of Accounts; (2) International Standards of Supreme Audit Institutions (ISSAIs); (3) provisions of the organizational Rules and Court of Accounts specific activities; as well as (4) follow- up of the documents resulting from these activities.
In keeping with Law no. 94/1992, “Organization and Operation of the Romanian Court of Accounts,” the institution is under the obligation to draft an Activity Report and Public Report on a yearly basis. The 2015 Public Report and 2016 Activity Report were both published in January 2017. The Public Report for 2015, which the Court of Accounts submits to the Parliament, includes Court of Accounts observations on budget execution for annual accounts being audited; conclusions of controls conducted on self-managed entities, integrally- or majority- state owned equity companies, as well as other legal entities subject to Court control; and deviations found, along with recommendations made, by external public auditors. The Activity Report for 2016 covers institutional data and information; specific activities and obtained results; international activities; and human and financial resources available to the Romanian Court of Accounts in 2016.