POSSIBLE SOLUTIONS FOR MODERNIZATION AND COMPUTERIZATION OF OWN PREVENTIVE FINANCIAL CONTROL IN THE MINISTRY OF NATIONAL DEFENCE IN THE CONTEXT OF THE CORONAVIRUS PANDEMIC

Authors

  • Marian JIANU *Control and Inspection Corps Ministry of National Defence

DOI:

https://doi.org/10.53477/2284-9378-21-23

Keywords:

control; own preventive financial control; preventive financial control in electronic form; guide for evaluating the internal control system in public entities; project; expert system; DMS (Document Management System).

Abstract

The own preventive financial control is also carried out in entities of the Ministry of National Defence based on a customized normative framework, starting from the one established for all public institutions. This normative framework that applies in the army must be updated with the new normative acts adopted at national level (we have in mind OMPF no. 103/2019, Law no. 133/2021 and OMF no. 555/2021), which bring important elements of novelty, especially regarding the integrity of the person designated to exercise the activity of preventive financial control and the performance of the own preventive financial control in electronic form. The exercise of preventive financial control in electronic form was introduced this year by a separate normative act (OMF no. 555/2021), following the Coronavirus pandemic’s outburst in 2020 (which is carrying on in 2021) and obliges public institutions to adopt specific methodological rules for application, in addition to the general framework configured by this regulation. In order to support these provisions, we have set out in this article certain solutions that can be considered by military entities in the process of setting up the own procedures for conducting preventive financial control in electronic format.

 

References

*** Law no. 133/2021 on amending and supplementing Government Ordinance no. 119/1999 on internal/managerial control and preventive financial control, Official Gazette of Romania, Part I, no. 501/13.05.2021.
*** O.M.F. no. 555/2021 amendment and completion of Annex no. 1 the O.M. P. F. no. 923/2014 for the approval of the General Methodological Norms regarding the exercise of preventive financial control and of the Specific Code of professional norms for the persons carrying out their own preventive financial control activity, Official Gazette of Romania, Part I, no. 515, of 18.05.2021.
*** OMPF no. 103/2019 on amending and supplementing the Order of the Minister of Public Finance no. 923/2014 for the approval of the General Methodological Norms regarding the exercise of preventive financial control and of the Specific Code of professional norms for the persons carrying out their own preventive financial control activity, Official Gazette of Romania, Part I, no. 87/04.02.2019.
*** Order of the Minister of National Defence no. M 19/03.02.2018 for the modification of the Order M 120/19.11.2014 for the approval of the specific methodological Norms regarding the organization and exercise of its own preventive financial control in the Ministry of National Defence, Official Gazette of Romania, Part I, no. 214 bis/09.03.2018.
*** OMPF no. 923/2014 for the approval of the General Methodological Norms regarding the exercise of preventive financial control and of the Specific Code of professional norms for the persons carrying out their own preventive financial control activity, Official Gazette of Romania, Part I, no. 28/15.01.2016.
*** Ghid de evaluare a sistemului de control intern în entitățile publice, Romanian Court of Accounts, Bucharest, 2011, www.curteadeconturi.ro
Col.Assoc.Prof. Ec.Eng. Popa N. Vasile N., PhD, „Realizarea unui sistem informatic integrat pentru gestionarea documentelor unităților Ministerului Apărării implicate în misiuni internaționale”, Session of scientific communications Managementul integrat al resurselor de apărare. Necesitate, actualitate, perspective, ”Carol I” National Defence University, Brașov, 14 december 2007.

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Published

2021-10-19

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Articol