Omfp 505 2013

Ordinulministruluifinanelorpublicenr.
505din12aprilie2013
pentruaprobareaNormelormetodologiceprivindntocmireaidepunerea
situaiilorfinanciaretrimestrialealeinstituiilorpublice,precumiaunorraportri
financiarelunarenanul2013,publicatnMonitorulOficialnr.229din22aprilie2013
nbazaprevederilorart.19lit.d)dinLegeanr.500/2002privindfinanelepublice,
cu modificrile i completrile ulterioare, ale art. 80 alin. (2) i art. 84 din Legea nr.
273/2006 privind finanele publice locale, cu modificrile i completrile ulterioare, i ale
art. 4 din Legea contabilitii nr. 82/1991, republicat, cu modificrile i completrile
ulterioare,
n temeiul dispoziiilor art. 15 alin. (3^1) din Ordonana de urgen a Guvernului
nr. 96/2012 privind stabilirea unor msuri de reorganizare n cadrul administraiei publice
centrale i pentru modificarea unor acte normative, aprobat cu modificri i completri
prinLegeanr.71/2013,
ministruldelegatpentrubugetemiteurmtorulordin:
ART.1
Se aprob Normele metodologice privind ntocmirea i depunerea situaiilor
financiaretrimestrialealeinstituiilorpublice,precumiaunorraportrifinanciarelunaren
anul2013,prevzutenanexacarefaceparteintegrantdinprezentulordin.
ART.2
La data intrrii n vigoare a prezentului ordin se abrog orice alte dispoziii
contrareacestuia.
ART.3
Direciageneraltrezorerieicontabilitatepublicvaluamsuripentruducereala
ndeplinireaprevederilorprezentuluiordin.
ART.4
PrezentulordinsepublicnMonitorulOficialalRomniei,ParteaI.
p.Ministruldelegatpentrubuget,
GheorgheGherghina,
secretardestat
Bucureti,12aprilie2013.
Nr.505.
ANEXA1
NORMEMETODOLOGICE
privindntocmireaidepunereasituaiilorfinanciaretrimestrialealeinstituiilor
publice,precumiaunorraportrifinanciarelunarenanul2013
CAPITOLULI
Situaiifinanciaretrimestriale
1.Situaiilefinanciarecaresentocmescdeinstituiilepublicelafineletrimestrelor
I,IIiIIInanul2013secompundin:bilan,contulderezultatpatrimonial,situaiafluxurilor
de trezorerie, conturi de execuie bugetar i anexe la situaiile financiare, care includ
politicicontabileinoteexplicative.
Situaiilefinanciaretrimestrialesentocmescconformmodeleloraprobateprin:
1.(1) Ordinul ministrului finanelor publice nr. 629/2009 pentru aprobarea
Normelor metodologice privind ntocmirea i depunerea situaiilor financiare trimestriale
ale instituiilor publice, precum i a unor raportri financiare lunare n anul 2009, cu
modificrileicompletrileulterioare:
anexa1"Bilan";
n formularul "Bilan" (anexa 1 la situaiile financiare) nu se completeaz
urmtoareleinformaii:codrnd22.1,34,36,61.1,63,73.1,pentrusoldlanceputulanului
isoldlasfritulperioadei;
anexa2"Contulderezultatpatrimonial";
anexa3"Situaiafluxurilordetrezorerie";
anexa4"Situaiafluxurilordetrezorerie";
anexa5"ContuldeexecuieabugetuluiinstituiilorpubliceVenituri";
anexa6"ContuldeexecuieabugetuluiinstituieipubliceCheltuieli";
anexa7"ContuldeexecuieabugetuluiinstituiilorpubliceCheltuieli";
anexa14a"Disponibildinmijloacecudestinaiespecial";
anexa14b"Disponibildinmijloacecudestinaiespecial";
n formularul "Disponibil din mijloace cu destinaie special" (anexa 14b la
situaiile financiare) nu se completeaz cod rnd 09, pentru disponibil la nceputul anului,
ncasri,pliidisponibillasfritulperioadei;
anexa15"ContuldeexecuieabugetuluicreditelorexterneCheltuieli";
anexa 17 "Contul de execuie a bugetului fondurilor externe nerambursabile
Venituri";
anexa 18 "Contul de execuie a bugetului fondurilor externe nerambursabile
Cheltuieli";
anexa30"Plirestante";
anexa30b"Plirestante";
anexa 40a "Situaia activelor i datoriilor financiare ale instituiilor publice din
administraiacentralladatade...".
nformularul"Situaiaactiveloridatoriilorfinanciarealeinstituiilorpublicedin
administraia central la data de .........." (anexa 40a la situaiile financiare) nu se
completeaz urmtoarele informaii: cod rnd 491 la 510 i 525, pentru sold la nceputul
anuluiisoldlasfritulperioadei;
anexa 40b "Situaia activelor i datoriilor financiare ale instituiilor publice din
administraialocalladatade...".
administraialocalladatade.........."(anexa40blasituaiilefinanciare)nusecompleteaz
urmtoareleinformaii:codrnd12,16,17,18,346la364i375,pentrusoldlanceputul
anuluiisoldlasfritulperioadei;
anexa 40c "Situaia activelor i datoriilor financiare ale instituiilor publice din
domeniulasigurrilorsociale(destat,omaj,sntate)ladatade...".
domeniul asigurrilor sociale (de stat, omaj, sntate) la data de .........." (anexa 40c la
situaiilefinanciare)nusecompleteazurmtoareleinformaii:codrnd198,336la355i
375,pentrusoldlanceputulanuluiisoldlasfritulperioadei.
ale instituiilor publice, precum i a unor raportri financiare lunare n anul 2010, cu
completrileulterioare:
anexa 27 "Situaia plilor efectuate la titlul 56 <<Proiecte cu finanare din
fonduriexternenerambursabile(FEN)postaderare>>";
anexa28"Situaiaplilorefectuatelatitlul65<<Cheltuieliaferenteprogramelor
cufinanarerambursabil>>".
1.(3) Ordinul ministrului finanelor publice nr. 1.865/2011 pentru aprobarea
aleinstituiilorpublice,precumiaunorraportrifinanciarelunarenanul2011:
anexa7b"ContuldeexecuieabugetuluiinstituiilorpubliceCheltuieli";
anexa 9 "Contul de execuie a bugetului instituiilor publice i activitilor
finanateintegralsauparialdinvenituriproprii(desubordonarelocal)Venituri";
finanateintegralsauparialdinvenituriproprii(desubordonarelocal)Cheltuieli";
anexa12"ContuldeexecuieabugetuluilocalVenituri";
anexa13"ContuldeexecuieabugetuluilocalCheltuieli";
anexa29"Situaiaplilorefectuatedinbugetinejustificateprinbunuri,lucrri,
serviciilafineleperioadei".
Normelormetodologiceprivindntocmireaidepunereasituaiilorfinanciarealeinstituiilor
publicela31decembrie2011:
anexa20a"SituaiasumelorprimitedirectdelaComisiaEuropean/alidonatori
iaplilordinFENpostaderare";
anexa 20b "Situaia sumelor primite indirect de la Comisia European/ali
donatoriiaplilordinFENpostaderare".
Normelormetodologiceprivindntocmireaidepunereasituaiilorfinanciarealeinstituiilor
publicela31decembrie2012:
anexa 19 "Situaia plilor efectuate i a sumelor declarate pentru cotaparte
aferentcheltuielilorfinanatedinFENpostaderare".
1.(6)Normeleprivindntocmireaidepunereasituaiilorfinanciarealeinstituiilor
publice, precum i a unor raportri financiare lunare n anul 2009, aprobate prin Ordinul
ministruluifinanelorpublicenr.629/2009,publicatnMonitorulOficialalRomniei,Partea
I,nr.242i242bisdin10aprilie2009,cumodificrileicompletrileulterioare,semodific
dupcumurmeaz:
anexa 16 "Contul de execuie a bugetului creditelor interne Cheltuieli" se
modific i se nlocuiete cu anexa nr. 1, care face parte integrant din prezentele norme
metodologice;
anexa 41 "Corelaii ntre formularele de situaii financiare" se modific i se
nlocuietecuanexanr.2,carefaceparteintegrantdinprezentelenormemetodologice.
2. Instituiile publice ntocmesc situaiile financiare trimestriale n anul 2013
potrivitmodeleloradaptatestructuriiindicatoriloraprobaiprinLegeabugetuluidestatpe
anul 2013 nr. 5/2013, prin Legea bugetului asigurrilor sociale de stat pe anul 2013 nr.
6/2013, prin Legea nr. 273/2006 privind finanele publice locale, cu modificrile i
completrileulterioare,precumicelorlalteactenormativenvigoare.
Modelele formularelor valabile pentru raportrile trimestriale n anul 2013 sunt
publicate i pe siteul Ministerului Finanelor Publice: www.mfinante.ro/domenii de
activitate/reglementaricontabile/institutiipublice/legislatie
3.(1) ncepnd cu anul 2013, la ntocmirea situaiilor financiare trimestriale i
anuale,nusemaiaplicprevederilepct.2.8.(1)lit.f),g)ih)iparagrafelealpatruleaial
cincilea de la pct. 4.1.(2) din Normele metodologice privind ntocmirea i depunerea
situaiilor financiare ale instituiilor publice la 31 decembrie 2012, aprobate prin Ordinul
ministruluifinanelorpublicenr.71/2013.
3.(2) La completarea formularului "Situaia fluxurilor de trezorerie" (anexa 3 la
situaiilefinanciare)latrimestreleIIIInanul2013sevoraveanvedereurmtoarele:
Veniturilebugetuluidestat,bugetelorlocale,bugetuluiasigurrilorsocialedestat,
bugetuluiasigurrilorpentruomaj,bugetuluiFonduluinaionalunicdeasigurrisocialede
sntate,bugetuluiFonduluipentrumediuibugetuluiTrezorerieiStatuluisecompleteaz
n"Situaiafluxurilordetrezorerie"(anexa3lasituaiilefinanciare)cuncasrilediminuate
cu restituirile din venituri, evideniate n conturile 5201, 5211, 5251, 5711, 5741, 5751,
5241.
Plile bugetului de stat, bugetelor locale, bugetului asigurrilor sociale de stat,
bugetuluiasigurrilorpentruomaj,bugetuluiFonduluinaionalunicdeasigurrisocialede
sntate,bugetuluiFonduluipentrumediuibugetuluiTrezorerieiStatuluisecompleteaz
n"Situaiafluxurilordetrezorerie"(anexa3lasituaiilefinanciare)cusoldurileconturilorde
finanarebugetar:7701,7702,7703,7704,7705,7706,7709,naintedenchidere.Soldul
pentru conturile de finanare bugetar se stabilete ca diferen ntre pli efectuate i
ncasri (sume recuperate din finanarea anului curent reprezentnd reconstituirea
creditelor bugetare i sume recuperate din finanarea anilor precedeni) i reflect totalul
plilornetedecas.
3.(3) Contul 524 "Disponibil al bugetului Trezoreriei Statului" din formularul
"Situaia fluxurilor de trezorerie" (anexa 3 la situaiile financiare) ntocmit de Trezoreria
Central va cuprinde la poziia de ncasri i pli totalul veniturilor ncasate i totalul
cheltuielilor efectuate, pe baza datelor preluate din contul de execuie a bugetului
TrezorerieiStatului(evideniateseparatpeTrezoreriaCentralitrezoreriiteritoriale)dela
sfritulperioadeideraportare.Sumelepreluatedelatrezoreriileteritorialesenregistreaz
ncontabilitateaTrezorerieiCentraleastfel:
Preluareaveniturilordincontul
5241
=
7xx
deexecuieabugetului
"Disponibilalbugetului
Conturidevenituri
TrezorerieiStatuluitrezorerii
teritoriale
Preluareacheltuielilordin
contuldeexecuieabugetului
teritoriale
TrezorerieiStatului"analitice
pestructuraclasificaiei
bugetare
6xx
Conturidecheltuieli
7709
"Finanareadela
bugetulTrezoreriei
Statului"analitice
pestructura
clasificaiei
bugetare
Preluareaplilorefectuaten
7709
=
117.11
anulcurentevideniaten
"Finanareadelabugetul
"Rezultatulraportat
contuldeexecuieabugetului
TrezorerieiStatului"analitice
bugetul
pestructuraclasificaiei
TrezorerieiStatului"
teritoriale
bugetare
3.(4) Contul 7701 "Finanarea de la bugetul de stat" din formularul "Situaia

fluxurilordetrezorerie"(anexa3lasituaiilefinanciare)ntocmitdeTrezoreriaCentralva
cuprindelapoziiadeplitotalulcheltuielilorefectuate,pebazadatelorpreluatedincontul
de execuie a bugetului de stat Ministerul Finanelor Publice Aciuni Generale
(evideniateseparatpeTrezoreriaCentralitrezoreriiteritoriale)delasfritulperioadei
deraportare.Sumelepreluatedelatrezoreriileteritorialesenregistreazncontabilitatea
TrezorerieiCentraleastfel:
Preluareacheltuielilor
6xx
=
7701
dincontuldeexecuiea
Conturidecheltuieli
"Finanareadela
bugetuluidestat
bugetuldestat"
MinisterulFinanelor
analiticepestructura
PubliceAciuni
clasificaieibugetare
Generaletrezoreriiteritoriale
Preluareaplilor
7701
117.01.01
efectuatenanul
"Finanareadela
"Rezultatulreportat
precedentirecuperate bugetuldestat"
instituiipublice
nanulcurent
analiticepestructura
finanateintegraldin
evideniatencontulde clasificaieibugetare
buget"
execuieabugetuluide
statMinisterul
FinanelorPublice
AciuniGenerale
trezoreriiteritoriale
3.(5) n formularul "Situaia fluxurilor de trezorerie" (anexa 3 la situaiile

financiare) ce se depune la Ministerul Finanelor Publice, nota din subsolul formularului
privindprecizriledecompletareacoloanelorsemodificastfel:
Coloana1Total(col.2+.....+col.10)
Coloana2contul5311"Casanlei"
Coloana 3 la ncasri contul 5201 "Disponibil al bugetului de stat", iar la pli
contul7701"Finanareadelabugetuldestat"
Coloana4lancasricontul5211"Disponibilalbugetuluilocal",iarlaplicontul
7702"Finanareadelabugetelelocale"
Coloana5lancasricontul5251"Disponibilalbugetuluiasigurrilorsocialede
stat",iarlaplicontul7703"Finanareadelabugetulasigurrilorsocialedestat"
Coloana6lancasricontul5741"Disponibildinveniturilecurentealebugetului
asigurrilor pentru omaj", iar la pli contul 7704 "Finanarea din bugetul asigurrilor
pentruomaj"
Coloana7lancasricontul5711"DisponibildinveniturilecurentealeFondului
naional unic de asigurri sociale de sntate", iar la pli contul 7705 "Finanarea din
bugetulFonduluinaionalunicdeasigurrisocialedesntate"
Coloana 8 la ncasri contul 5751 "Disponibil din veniturile Fondului pentru
mediu",iarlaplicontul7706"FinanareadinbugetulFonduluipentrumediu"
Coloana9lancasricontul5241"DisponibilalbugetuluiTrezorerieiStatului",iar
laplicontul7709"FinanareadelabugetulTrezorerieiStatului"
Coloana10conturidedisponibiliti(5xx)
Rezultateledinaniiprecedenialebugetuluilocal,bugetuluiasigurrilorsocialede
stat, bugetul asigurrilor pentru omaj, bugetul Fondului naional unic de asigurri sociale
de sntate, bugetul Fondului pentru mediu, bugetul Trezoreriei Statului se raporteaz la
rndul 14 "Numerar iechivalent de numerar la nceputulanului", pecoloanele bugetelor
respective,nformularul"Situaiafluxurilordetrezorerie".
Suma raportat la rndul 15 "Numerar i echivalent de numerar la sfritul
perioadei" n coloana 9 din formularul "Situaia fluxurilor de trezorerie", ntocmit la 31
decembrie 2012 de ctre Agenia Naional de Administrare Fiscal, stabilit ca diferen
ntrecontul5201"Disponibilalbugetuluidestat"icontul7701"Finanareadelabugetul
destat",nusepreialarndul14"Numerariechivalentdenumerarlanceputulanului"n
coloana3.
Suma raportat la rndul 15 "Numerar i echivalent de numerar la sfritul
perioadei" n coloana 9 din formularul "Situaia fluxurilor de trezorerie" ntocmit la 31
decembrie2012dectreTrezoreriaCentral,reprezentndrezultatulexecuieibugetuluide
statdinanul2012,dincontul5202"Rezultatulexecuieibugetuluidestatdinanulcurent",
nusepreialarndul14"Numerariechivalentdenumerarlanceputulanului"ncoloana3.
Rndurile14.1i14.2secompleteazpentrubugetelelocaleibugetulFondului
pentrumediu.
4.Formularele"ContuldeexecuieabugetuluiinstituieipubliceVenituri"(anexa
5 la situaiile financiare), "Contul de execuie a bugetului instituiei publice Cheltuieli"
(anexa 6 la situaiile financiare) i "Contul de execuie a bugetului instituiilor publice
Cheltuieli" (anexa 7 la situaiile financiare), ntocmite de Trezoreria Central, vor cuprinde
datele preluate din evidena contabil a Trezoreriei Centrale i din contul de execuie
bugetaratrezoreriilorteritorialeattpentrubugetuldestatMinisterulFinanelorPublice
AciuniGenerale,ctipentrubugetulTrezorerieiStatului.
Drepturile constatate nregistrate la nivelul ncasrilor, creditele bugetare
aprobate, angajamentele bugetare i angajamentele legale se preiau din situaiile de
raportarealetrezoreriilorteritoriale.Creditelebugetareaprobate,angajamentelebugetare
i angajamentele legale se nregistreaz n contabilitatea Trezoreriei Centrale n conturile

8060 "Credite bugetare aprobate", 8066 "Angajamente bugetare" i 8067 "Angajamente
legale".
5. Instruciunile de completare a formularului "Situaia plilor efectuate i a
sumelor declarate pentru cotaparte aferent cheltuielilor finanate din FEN postaderare"
(anexa 19 la situaiile financiare) prevzute la pct. 4.20 din Normele metodologice privind
ntocmireaidepunereasituaiilorfinanciarealeinstituiilorpublicela31decembrie2012,
aprobate prin Ordinul ministrului finanelor publice nr. 71/2013, se completeaz cu
urmtoarele:
Potrivit prevederilor art. 5 din Ordonana de urgen a Guvernului nr. 64/2009
privind gestionarea financiar a instrumentelor structurale i utilizarea acestora pentru
obiectivul convergen, aprobat cu modificri prin Legea nr. 362/2009, cu modificrile i
completrile ulterioare, n bugetul Ministerului Transporturilor, Ministerului Educaiei
Naionale, Ministerului Mediului i Schimbrilor Climatice se cuprind sumele necesare
finanriivaloriitotaleaunorproiecteaicrorbeneficiarisuntcompaniinaionale,institute
naionale etc. n aceast situaie, ministerele completeaz formularul "Situaia plilor
efectuateiasumelordeclaratepentrucotaparteaferentcheltuielilorfinanatedinFEN
postaderare" (anexa 19 la situaiile financiare) cu informaii preluate din contabilitatea
proprie, precum i cu informaii solicitate pe suport hrtie de la beneficiarii proiectelor,
semnate de directorul entitii respective i de conductorul compartimentului financiar
contabil.
n situaia n care sumele rambursate sunt ncasate eronat ntre paragrafele 01
"Sume primite n contul plilor efectuate n anul curent", 02 "Sume primite n contul
plilor efectuate n anii anteriori" i 03 "Prefinanare", la subcapitolul corespunztor, din
cadrulcapitolului45"SumeprimitedelaUniuneaEuropean/alidonatorincontulplilor
efectuate i prefinanri" ale conturilor de venituri ale bugetului de stat, bugetului
asigurrilor sociale de stat, bugetelor fondurilor speciale i bugetelor locale, sau sumele
rambursate sunt ncasate eronat ntre capitolul 42.02.20 "Subvenii de la bugetul de stat
ctrebugetelelocalenecesaresusineriiderulriiproiectelorfinanatedinfonduriexterne
nerambursabilepostaderare"icapitolul45.02"SumeprimitedelaUniuneaEuropean/ali
donatori n contul plilor efectuate i prefinanri", instituiile publice, n calitate de
beneficiari, au obligaia de a notifica autoritilor de management, ageniilor de pli sau
altor entiti de la care au fost primite sumele respective n vederea regularizrii acestor
sume.nscopulefecturiicoreciilorcareseimpun,autoritiledemanagement,ageniile
depliicelelalteentiticareaudispusplieronattransmitunitilorTrezorerieiStatului
lacaresuntdeschiseconturilebeneficiarilorunreferatdendreptareaeroriimaterialedin
documentul de plat, care va cuprinde informaii privind: beneficiarul sumei, suma virat
eronat,numrulidatadocumentuluicucaresaefectuatplataeronat,precumiconturile
de venituri bugetare care fac obiectul operaiunii de corecie, respectiv contul de venituri
bugetarencaresumaafostvirateronaticontuldevenituribugetarecruiaisecuvine
suma, la care se va anexa notificarea primit de la beneficiar. Pe baza referatului de
ndreptare a erorii materiale din documentul de plat primit de la autoritile de
management, ageniile de pli i celelalte entiti care au dispus pli eronat, unitile
Trezoreriei Statului efectueaz operaiunea de regularizare ntre conturile de venituri
bugetare.
La completarea coloanei 6 "Sume rambursate aferente cheltuielilor efectuate n
anul curent" aferente plilor efectuate din sursele de finanare 06 "Bugetul creditelor
externe" i 07 "Bugetul creditelor interne", informaiile sunt preluate din conturile de

venituri alebugetelor locale reprezentnd sume rambursate n contul plilor efectuate n
anulcurent,capitolul45.02"SumeprimitedelaUniuneaEuropean/alidonatorincontul
plilorefectuateiprefinanri",subcapitolulcorespunztor,paragraful01"Sumeprimite
ncontulplilorefectuatenanulcurent".
Instituiile publice de subordonare local finanate integral din bugetul local (de
exemplu, uniti de nvmnt etc.) completeaz coloana 6 "Sume rambursate aferente
cheltuielilor efectuate n anul curent" cu informaii referitoare la sumele rambursate n
conturile de venituri ale bugetului local la capitolul 45.02 "Sume primite de la Uniunea
European/ali donatori n contul plilor efectuate i prefinanri", subcapitolul
corespunztor, paragraful 01 "Sume primite ncontul plilor efectuate n anul curent", n
bazanotificrilorprimitedelaautoritilecucompetenengestionareafondurilorexterne
nerambursabile, aceste sume nemaifiind raportate de unitile administrativteritoriale n
coloana6.
n situaia n care totalul sumelor raportate n coloana 6 "Sume rambursate
aferentecheltuielilorefectuatenanulcurent"dinformularul"Situaiaplilorefectuateia
sumelor declarate pentru cotaparte aferent cheltuielilor finanate din FEN postaderare"
(anexa19lasituaiilefinanciare),completatdistinctpefiecaresursdefinanare(maipuin
sursa 08 bugetul fondurilor externe nerambursabile), nu corespunde cu totalul sumelor
ncasate raportate n coloana 6 "ncasri realizate" din "Contul de execuie a bugetului
Venituri" (anexele 5, 9 i 12 la situaiile financiare) la capitolul 45 "Sume primite de la
Uniunea European/ali donatori n contul plilor efectuate i prefinanri", subcapitolul
corespunztor, paragraful 01 "Sume primite n contul plilor efectuate n anul curent",
instituiilepublicentocmesconotexplicativpentrudiferenelerespective.
Nota explicativ nu se ntocmete de instituiile publice finanate integral din
bugetuldestatideinstituiiledesubordonarelocalfinanateintegraldinbugetullocal.
Instituiilepublicefinanateintegralsauparialdinvenituripropriicarederuleaz
proiecte ale cror reguli de implementare le permit acestora solicitarea i obinerea de
prefinanri/avansuri pentru finanarea cheltuielilor dup care acestea sunt justificate
completeaz coloana 8 cu informaii privind sumele justificate i acceptate de ctre
donatoriiexternisaudeautoritilecucompetenengestionareafonduriloreuropene(de
exemplu, Mecanismul financiar al Spaiului Economic European 2009 2014, Mecanismul
financiarnorvegianetc.).
Coloana 9 "Sume rezultate din nereguli aferente cheltuielilor efectuate n anul
curent i anii precedeni" se completeaz cu informaii privind sumele considerate
neeligibileaferentecheltuielilorfinanatedinFENpostaderare,duprambursareasumelor
nconturiledeveniturialebugetelordincareaufostefectuateplileaferenteanuluicurent
sauaniloranteriori.
6. Prevederile Ordinului ministrului finanelor publice nr. 415/2013 pentru
modificarea i completarea cap. XVI din Normele metodologice privind organizarea i
conducereacontabilitiiinstituiilorpublice,Planuldeconturipentruinstituiilepublicei
instruciuniledeaplicareaacestuia,aprobateprinOrdinulministruluifinanelorpublicenr.
1.917/2005,vorfiavutenvederelantocmireasituaiilorfinanciareaferenteanului2013
potrivitprezentelornorme.

CAPITOLULII
Raportrifinanciarelunare
1. n anul 2013, autoritile publice, ministerele i celelalte organe ale

administraiei publice centrale, precum i instituiile publice autonome ntocmesc
urmtoareleraportrifinanciarelunare:
a) execuia centralizat a bugetelor instituiilor publice finanate integral sau
parial din venituri proprii, aflate n subordinea, n coordonarea sau sub autoritatea lor,
inclusiv a activitilor finanate integral din venituri proprii (potrivit art. 65 din Legea nr.
500/2002privindfinanelepublice,cumodificrileicompletrileulterioare)iaFondului
pentrumediu,nformularele:
anexa5"ContuldeexecuieabugetuluiinstituieipubliceVenituri";
anexa6"ContuldeexecuieabugetuluiinstituieipubliceCheltuieli";
anexa7"ContuldeexecuieabugetuluiinstituiilorpubliceCheltuieli".
Laraportrilelunaresecompleteaznumaicoloana6"Pliefectuate".
Detaliereapeclasificaiaeconomicseefectueazpecapitole,titluriiarticolede
cheltuieli;
b)execuiacheltuielilorefectuatedelatitlul56"Proiectecufinanaredinfonduri
externenerambursabile(FEN)postaderare"nformularul:
anexa7"ContuldeexecuieabugetuluiinstituiilorpubliceCheltuieli".
Formularul se completeaz cu informaiile referitoare la credite de angajament
anualeaprobatelafineleperioadeideraportare,creditebugetareanualeaprobatelafinele
perioadei de raportare, credite bugetare trimestriale cumulate i pli efectuate pentru
raportrile lunilor ianuarie noiembrie, iar pentru raportrile lunii decembrie se
completeazcuinformaiilereferitoarelacreditedeangajamentanualeaprobatelafinele
perioadei de raportare, credite bugetare iniiale, credite bugetare definitive i pli
efectuate.
Detalierea pe clasificaia economic se efectueaz pe capitole, titluri, articole i
alineatedecheltuieli,attnprogramare,ctinexecuie;
c) indicatorii din bilan: "Creane comerciale i avansuri", cod rnd 22, "Datorii
comerciale i avansuri", cod rnd 61, "Contribuii sociale", cod rnd 63.1, "Salariile
angajailor", cod rnd 72, "Alte drepturi cuvenite altor categorii de persoane (pensii,
indemnizaii de omaj, burse)", cod rnd 73. Ordonatorii de credite ntocmesc o not
explicativ pentru creterile semnificative ale sumelor raportate n bilan la indicatorii
menionai;
d) anexa 30 "Pli restante". Ordonatorii de credite ntocmesc o not explicativ
referitoarelaplirestanteiarierate,ncaresevorexplicacauzelecreterilorsemnificative
alesumelorraportatepecategoriideplirestante/arierateipenumrdeziledentrziere
(peste90dezile,peste120dezile,pesteunan),precumicomponenasumelorraportate
lafineleperioadei.
2.nanul2013,unitileadministrativteritorialentocmescurmtoareleraportri
financiarelunare:
a) execuia cheltuielilor efectuate din finanrile rambursabile externe i interne,
nformularele:
anexa15"ContuldeexecuieabugetuluicreditelorexterneCheltuieli";
anexa16"ContuldeexecuieabugetuluicreditelorinterneCheltuieli";
anexa7b"ContuldeexecuieabugetuluiinstituiilorpubliceCheltuieli".
Laraportrilelunaresecompleteaznumaicoloana6"Pliefectuate".
cheltuieli;
b) execuia centralizat a bugetelor instituiilor publice finanate integral sau
parial din venituri proprii, inclusiv a activitilor finanate integral din venituri proprii, n
formularele:
finanateintegralsauparialdinvenituriproprii(desubordonarelocal)Venituri";
finanateintegralsauparialdinvenituriproprii(desubordonarelocal)Cheltuieli";
n formularul "Contul de execuie a bugetului instituiilor publice i activitilor
finanate integral sau parial din venituri proprii (de subordonare local) Venituri" se
completeaz numai coloana 6 "ncasri realizate", iar n formularul "Contul de execuie a
bugetuluiinstituiilorpubliceiactivitilorfinanateintegralsauparialdinvenituriproprii
(de subordonare local) Cheltuieli" i n formularul "Contul de execuie a bugetului
instituiilorpubliceCheltuieli"secompleteaznumaicoloana6"Pliefectuate".
n formularul "Contul de execuie a bugetului instituiilor publice i activitilor
finanate integral sau parial din venituri proprii (de subordonare local) Cheltuieli", la
seciuniledefuncionareidezvoltareinformaiilesecompleteaznumailaniveldecapitol.
cheltuieli;
c)execuiacheltuielilorefectuatedelatitlul56"Proiectecufinanaredinfonduri
externenerambursabile(FEN)postaderare"nformularul:
Formularul "Contul de execuie a bugetului instituiilor publice Cheltuieli" se
completeazcuinformaiilereferitoarelacreditedeangajamentanualeaprobatelafinele
perioadeideraportare,creditebugetareanualeaprobatelafineleperioadeideraportare,
creditebugetaretrimestrialecumulateipliefectuatepentruraportrileaferentelunilor
ianuarie noiembrie, iar pentru raportrile aferente lunii decembrie se completeaz cu
informaiile referitoare la credite de angajament anuale aprobate la finele perioadei de
raportare,creditebugetareiniiale,creditebugetaredefinitiveipliefectuate.
Detalierea pe clasificaia economic se efectueaz pe capitole, titluri, articole i
alineatedecheltuieli,attnprogramare,ctinexecuie;
d) indicatorii din bilan: "Creane comerciale i avansuri", cod rnd 22, "Datorii
comerciale i avansuri", cod rnd 61, "Contribuii sociale", cod rnd 63.1, "Salariile
angajailor", cod rnd 72, "Alte drepturi cuvenite altor categorii de persoane (pensii,
indemnizaii de omaj, burse)", cod rnd 73. Ordonatorii de credite ntocmesc o not
explicativ pentru creterile semnificative ale sumelor raportate n bilan la indicatorii
menionai;
e)anexa30b"Plirestante".Ordonatoriidecreditentocmesconotexplicativ
referitoarelaplirestanteiarierate,ncaresevorexplicacauzelecreterilorsemnificative
ale sumelor raportate pe categorii de pli restante/arierate i pe numrul de zile de
ntrziere(peste90dezile,peste120dezile,pesteunan),precumicomponenasumelor
raportatelafineleperioadei;
f) anexa 30b.1 "Situaia centralizat a arieratelor bugetului general al unitii

administrativteritoriale la data de ....". Se arhiveaz la direciile generale ale finanelor
publicejudeeneiamunicipiuluiBucuretiinusecentralizeaz;
g) anexa 30b.2 "Situaia centralizat a arieratelor bugetului general al unitii
administrativteritoriale la data de 31 martie 2013". Se arhiveaz la direciile generale ale
finanelorpublicejudeeneiamunicipiuluiBucuretiinusecentralizeaz.
CAPITOLULIII
Depunereasituaiilorfinanciaretrimestrialeiaraportrilorfinanciarelunare
1.Situaiilefinanciaretrimestrialentocmitedeordonatoriiprincipalidecrediteai
bugetului de stat, bugetului asigurrilor sociale de stat i bugetelor fondurilor speciale,
precumidedireciilegeneralealefinanelorpublicejudeeneiamunicipiuluiBucureti,
pentrubugetelelocale,sedepunlaMinisterulFinanelorPublicelatermenulprevzutlaart.
36alin.(7)dinLegeacontabilitiinr.82/1991,republicat,cumodificrileicompletrile
ulterioare,respectivpentrutrimestrulI10mai,pentrutrimestrulII12august,iarpentru
trimestrulIII11noiembrie2013.
2.Situaiilefinanciarentocmitedeinstituiilepublicedesubordonarecentralai
cror conductori au calitatea de ordonatori secundari i teriari de credite se depun la
instituiile ierarhic superioare potrivit prevederilor art. 36 alin. (8) i (9) din Legea nr.
82/1991,republicat,cumodificrileicompletrileulterioare.
3. Situaiile financiare ntocmite de instituiile de subordonare local ai cror
conductori au calitatea de ordonatori principali decredite se depun la direciilegenerale
alefinanelorpublicejudeeneiamunicipiuluiBucuretipotrivitprevederilorart.36alin.
(10)dinLegeanr.82/1991,republicat,cumodificrileicompletrileulterioare.
4. Ordonatorii principali de credite ai bugetului de stat, bugetului asigurrilor
sociale de stat, bugetului asigurrilor de omaj i bugetului Fondului naional unic de
asigurrisocialedesntatedepunocopiedepesituaiilefinanciarecentralizatelaDirecia
generaldeprogramarebugetardincadrulMinisteruluiFinanelorPublice.
5. Autoritile publice, ministerele i celelalte organe ale administraiei publice
centrale, instituiile publice autonome, precum i unitile administrativteritoriale i
instituiile subordonate acestora, indiferent de sursa de finanare, transmit raportrile
financiarelunareinformatelectronic,nsoitedeoadresdenaintarescanatisemnat
de conductorul instituiei publice i de conductorul compartimentului financiarcontabil
saudealtpersoanmputernicitsndeplineascaceastfuncie.
6. Autoritile publice, ministerele i celelalte organe ale administraiei publice
centrale, instituiile publice autonome, precum i unitile administrativteritoriale i
instituiile subordonate acestora, care raporteaz lunar conturile de execuie bugetar
solicitate prin prezentele norme metodologice i indicatori din bilan, vor urmri
concordanadatelorlunaretransmisecuceleraportateprinsituaiilefinanciaretrimestriale.
n cazul unor diferene majore, se vor comunica cauzele acestor diferene, precum i
coreciadatelorraportate.
7.TermenelededepunerelaMinisterulFinanelorPublicearaportrilorfinanciare
lunaresunturmtoarele:
7.(1) Pentru raportrile financiare lunare prevzute la cap. II pct. 1 lit. a) i b),
precumilapct.2lit.a),b)ic),estedatade15aluniiurmtoareceleideraportare.
7.(2)Pentruraportrilefinanciarelunareprevzutelacap.IIpct.1lit.c)ipct.2lit.
d),estedatade20aluniiurmtoareceleideraportare.
7.(3)Pentruraportrilefinanciarelunareprevzutelacap.IIpct.1lit.d),estedata
de15aluniiurmtoareceleideraportare.
7.(4)Pentruraportrilefinanciarelunareprevzutelacap.IIpct.2lit.e),estedata
de10aluniiurmtoareceleideraportare.
8. Sanciunile pentru nerespectarea reglementrilor emise de Ministerul
FinanelorPublicecuprivirelantocmirea,semnareaidepunerealaMinisterulFinanelor
Publice i la unitile teritoriale ale acestuia, precum i la instituiile publice ierarhic
superioare a situaiilor financiare trimestriale i anuale ale instituiilor publice sunt
prevzute la art. 42 alin. (1) i (8) din Legea nr. 82/1991, republicat, cu modificrile i
completrileulterioare.

ANEXA1
lanormelemetodologice
(Anexa16lasituaiilefinanciare)
______________________________________________________________________________
|
Denumirea indicatorilor
| Cod
| a |Credite | b | c | d | e | f |
|
| indicator |
|bugetare|
|
|
|
|
|
|
|
|
|________|
|
|
|
|
|
|
|
|
| g | h |
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
A
|
B
| 1 | 2 | 3 | 4 | 5 | 6 |7= | 8 |
|
|
|
|
|
|
|
|
|5-6|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | TOTAL CHELTUIELI SECIUNEA DE|
|
|
|
|
|
|
|
|
|
| | FUNCIONARE + SECIUNEA DE
|
|
|
|
|
|
|
|
|
|
| | DEZVOLTARE (cod 50.07 +
|
|
|
|
|
|
|
|
|
|
| | 59.07 + 63.07 + 70.07 +
|
|
|
|
|
|
|
|
|
|
| | 74.07 + 79.07)
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Partea I SERVICII PUBLICE
| 50.07
|
|
|
|
|
|
|
|
|
| | GENERALE (cod 51.07 + 54.07) |
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| Autoriti publice i aciuni | 51.07
|
|
|
|
|
|
|
|
|
| externe (cod 51.07.01)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Autoriti executive i
| 51.07.01
|
|
|
|
|
|
|
|
|
| legislative (cod 51.07.01.03) |
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Autoriti executive
| 51.07.01.03|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Alte servicii publice
| 54.07
|
|
|
|
|
|
|
|
|
| generale (cod 54.07.10 +
|
|
|
|
|
|
|
|
|
|
| 54.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Servicii publice comunitare | 54.07.10
|
|
|
|
|
|
|
|
|
|
de eviden a persoanelor
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Alte servicii publice
| 54.07.50
|
|
|
|
|
|
|
|
|
| | generale
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| Partea a II-a APRARE, ORDINE | 59.07
|
|
|
|
|
|
|
|
|
| PUBLIC I SIGURAN
|
|
|
|
|
|
|
|
|
|
| NAIONAL (cod 60.07 + 61.07) |
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Aprare (cod 60.07.02)
| 60.07
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Aprare naional
| 60.07.02
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| Ordine public i siguran
| 61.07
|
|
|
|
|
|
|
|
|
| naional (cod 61.07.03 +
|
|
|
|
|
|
|
|
|
|
| 61.07.05 + 61.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Ordine public (cod
| 61.07.03
|
|
|
|
|
|
|
|
|
| 61.07.03.04)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Poliie local
| 61.07.03.04|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| Protecie civil i protecia | 61.07.05
|
|
|
|
|
|
|
|
|
| contra incendiilor (protecie |
|
|
|
|
|
|
|
|
|
| civil nonmilitar)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Alte cheltuieli n domeniul
| 61.07.50
|
|
|
|
|
|
|
|
|
| ordinii publice i siguranei |
|
|
|
|
|
|
|
|
|
| naionale
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Partea a III-a CHELTUIELI
| 63.07
|
|
|
|
|
|
|
|
|
| SOCIAL-CULTURALE (cod 65.07 + |
|
|
|
|
|
|
|
|
|
| 66.07 + 67.07 + 68.07)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| nvmnt (cod 65.07.03 la
| 65.07
|
|
|
|
|
|
|
|
|
| 65.07.05 + 65.07.07 +
|
|
|
|
|
|
|
|
|
|
| 65.07.11 + 65.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| nvmnt precolar i
| 65.07.03
|
|
|
|
|
|
|
|
|
| primar (cod 65.07.03.01 +
|
|
|
|
|
|
|
|
|
|
| 65.07.03.02)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | nvmnt precolar
| 65.07.03.01|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | nvmnt primar
| 65.07.03.02|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| nvmnt secundar (cod
| 65.07.04
|
|
|
|
|
|
|
|
|
| 65.07.04.01 la 65.07.04.03)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | nvmnt secundar inferior | 65.07.04.01|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | nvmnt secundar superior | 65.07.04.02|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | nvmnt profesional
| 65.07.04.03|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| nvmnt postliceal
| 65.07.05
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| nvmnt nedefinibil prin
| 65.07.07
|
|
|
|
|
|
|
|
|
| nivel (cod 65.07.07.04)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | nvmnt special
| 65.07.07.04|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| Servicii auxiliare pentru
| 65.07.11
|
|
|
|
|
|
|
|
|
| educaie (cod 65.07.11.03 +
|
|
|
|
|
|
|
|
|
|
| 65.07.11.30)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Internate i cantine pentru | 65.07.11.03|
|
|
|
|
|
|
|
|
|
elevi
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Alte servicii auxiliare
| 65.07.11.30|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 65.07.50
|
|
|
|
|
|
|
|
|
| nvmntului
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Sntate (cod 66.07.06 +
| 66.07
|
|
|
|
|
|
|
|
|
| 66.07.08 + 66.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Servicii medicale n uniti
| 66.07.06
|
|
|
|
|
|
|
|
|
| sanitare cu paturi (cod
|
|
|
|
|
|
|
|
|
|
| 66.07.06.01 + 66.07.06.03)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Spitale generale
| 66.07.06.01|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Uniti medico-sociale
| 66.07.06.03|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Servicii de sntate public
| 66.07.08
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 66.07.50
|
|
|
|
|
|
|
|
|
| sntii (cod 66.07.50.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Alte instituii i aciuni
| 66.07.50.50|
|
|
|
|
|
|
|
|
| | sanitare
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| Cultur, recreere i religie
| 67.07
|
|
|
|
|
|
|
|
|
| (cod 67.07.03 + 67.07.05 +
|
|
|
|
|
|
|
|
|
|
| 67.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Servicii culturale (cod
| 67.07.03
|
|
|
|
|
|
|
|
|
| 67.07.03.02 la cod
|
|
|
|
|
|
|
|
|
|
| 67.07.03.08 + 67.07.03.12 +
|
|
|
|
|
|
|
|
|
|
| 67.07.03.30)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Biblioteci publice comunale, | 67.07.03.02|
|
|
|
|
|
|
|
|
| | oreneti, municipale
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Muzee
| 67.07.03.03|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Instituii publice de
| 67.07.03.04|
|
|
|
|
|
|
|
|
| | spectacole i concerte
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | coli populare de art i
| 67.07.03.05|
|
|
|
|
|
|
|
|
| | meserii
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Case de cultur
| 67.07.03.06|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Cmine culturale
| 67.07.03.07|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Centre pentru conservarea i | 67.07.03.08|
|
|
|
|
|
|
|
|
| | promovarea culturii
|
|
|
|
|
|
|
|
|
|
| | tradiionale
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Consolidarea i restaurarea | 67.07.03.12|
|
|
|
|
|
|
|
|
| | monumentelor istorice
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Alte servicii culturale
| 67.07.03.30|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| Servicii recreative i
| 67.07.05
|
|
|
|
|
|
|
|
|
| sportive (cod 67.07.05.01 la
|
|
|
|
|
|
|
|
|
|
| 67.07.05.03)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Sport
| 67.07.05.01|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Tineret
| 67.07.05.02|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| ntreinere grdini publice,
| 67.07.05.03|
|
|
|
|
|
|
|
|
| parcuri, zone verzi, baze
|
|
|
|
|
|
|
|
|
|
| sportive i de agrement
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Alte servicii n domeniile
| 67.07.50
|
|
|
|
|
|
|
|
|
| culturii, recreerii i
|
|
|
|
|
|
|
|
|
|
| religiei
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Asigurri i asisten
| 68.07
|
|
|
|
|
|
|
|
|
| social (cod 68.07.04 +
|
|
|
|
|
|
|
|
|
|
| 68.07.06 + 68.07.11 +
|
|
|
|
|
|
|
|
|
|
| 67.07.12 + 68.07.15 +
|
|
|
|
|
|
|
|
|
|
| 68.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Asisten acordat
| 68.07.04
|
|
|
|
|
|
|
|
|
| persoanelor n vrst
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Asisten social pentru
| 68.07.06
|
|
|
|
|
|
|
|
|
| familie i copii
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Cree
| 68.07.11
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Uniti de asisten
| 68.07.12
|
|
|
|
|
|
|
|
|
| medico-sociale
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Prevenirea excluderii sociale | 68.07.15
|
|
|
|
|
|
|
|
|
| (cod 68.07.15.02 +
|
|
|
|
|
|
|
|
|
|
| 68.07.15.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Cantine de ajutor social
| 68.07.15.02|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Alte cheltuieli n domeniul | 68.07.15.50|
|
|
|
|
|
|
|
|
| | prevenirii excluderii sociale|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 68.07.50
|
|
|
|
|
|
|
|
|
| asigurrilor i asistenei
|
|
|
|
|
|
|
|
|
|
| sociale
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Partea a IV-a SERVICII I
|
|
|
|
|
|
|
|
|
|
| DEZVOLTARE PUBLIC, LOCUINE, |
|
|
|
|
|
|
|
|
|
| MEDIU I APE (cod 70.07 +
|
|
|
|
|
|
|
|
|
|
| 74.07)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Locuine, servicii i
| 70.07
|
|
|
|
|
|
|
|
|
| dezvoltare public (cod
|
|
|
|
|
|
|
|
|
|
| 70.07.03 + 70.07.05 la
|
|
|
|
|
|
|
|
|
|
| 70.07.07 + 70.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Locuine (cod 70.07.03.01 +
| 70.07.03
|
|
|
|
|
|
|
|
|
| 70.07.03.30)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Dezvoltarea sistemului de
| 70.07.03.01|
|
|
|
|
|
|
|
|
| | locuine
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
| | locuinelor
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| Alimentare cu ap i
| 70.07.05
|
|
|
|
|
|
|
|
|
| amenajri hidrotehnice (cod
|
|
|
|
|
|
|
|
|
|
| 70.07.05.01 + 70.07.05.02)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Alimentare cu ap
| 70.07.05.01|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Amenajri hidrotehnice
| 70.07.05.02|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Iluminat public i
| 70.07.06
|
|
|
|
|
|
|
|
|
| | electrificri rurale
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Alimentare cu gaze naturale | 70.07.07
|
|
|
|
|
|
|
|
|
| | n localiti
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Alte servicii n domeniile
| 70.07.50
|
|
|
|
|
|
|
|
|
| | locuinelor, serviciilor i |
|
|
|
|
|
|
|
|
|
| | dezvoltrii comunale
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| Protecia mediului (cod
| 74.07
|
|
|
|
|
|
|
|
|
| 74.07.03 + 74.07.05 +
|
|
|
|
|
|
|
|
|
|
| 74.07.06)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Reducerea i controlul
| 74.07.03
|
|
|
|
|
|
|
|
|
| polurii
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Salubritate i gestiunea
| 74.07.05
|
|
|
|
|
|
|
|
|
| deeurilor (cod 74.07.05.01 + |
|
|
|
|
|
|
|
|
|
| 74.07.05.02)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Salubritate
| 74.07.05.01|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Colectarea, tratarea i
| 74.07.05.02|
|
|
|
|
|
|
|
|
| | distrugerea deeurilor
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| Canalizarea i tratarea
| 74.07.06
|
|
|
|
|
|
|
|
|
| apelor reziduale
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Partea a V-a ACIUNI
| 79.07
|
|
|
|
|
|
|
|
|
| ECONOMICE (cod 80.07 + 81.07
|
|
|
|
|
|
|
|
|
|
| + 83.07 + 84.07 + 87.07)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Aciuni generale economice,
| 80.07
|
|
|
|
|
|
|
|
|
| comerciale i de munc (cod
|
|
|
|
|
|
|
|
|
|
| 80.07.01)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Aciuni generale economice i | 80.07.01
|
|
|
|
|
|
|
|
|
| comerciale (cod 87.07.01.06)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Prevenire i combatere
| 80.07.01.06|
|
|
|
|
|
|
|
|
| | inundaii i gheuri
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| Combustibil i energie (cod
| 81.07
|
|
|
|
|
|
|
|
|
| 81.07.06 + 81.07.07 +
|
|
|
|
|
|
|
|
|
|
| 81.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Energie termic
| 81.07.06
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Ali combustibili
| 81.07.07
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Alte cheltuieli privind
| 81.07.50
|
|
|
|
|
|
|
|
|
| | combustibilii i energia
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| Agricultur, silvicultur,
| 83.07
|
|
|
|
|
|
|
|
|
| piscicultur i vntoare
|
|
|
|
|
|
|
|
|
|
| (cod 83.07.03)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Agricultura (cod 83.07.03.03
| 83.07.03
|
|
|
|
|
|
|
|
|
| + 83.07.03.07 + 83.07.03.30)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Protecia plantelor i
| 83.07.03.03|
|
|
|
|
|
|
|
|
|
carantin fitosanitar
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Camerele agricole
| 83.07.03.07|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Alte cheltuieli n domeniul | 83.07.03.30|
|
|
|
|
|
|
|
|
|
agriculturii
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Transporturi (cod 84.07.03 +
| 84.07
|
|
|
|
|
|
|
|
|
| 84.07.06 + 84.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Transport rutier (cod
| 84.07.03
|
|
|
|
|
|
|
|
|
| 84.07.03.01 la 84.07.03.03)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Drumuri i poduri
| 84.07.03.01|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Transport n comun
| 84.07.03.02|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Strzi
| 84.07.03.03|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| Transport aerian (cod
| 84.07.06
|
|
|
|
|
|
|
|
|
| 84.07.06.02)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Aviaia civil
| 84.07.06.02|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 84.07.50
|
|
|
|
|
|
|
|
|
| transporturilor
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Alte aciuni economice
| 87.07
|
|
|
|
|
|
|
|
|
| (cod. 87.07.04 + 87.07.05 +
|
|
|
|
|
|
|
|
|
|
| 87.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Turism
| 87.07.04
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Proiecte de dezvoltare
| 87.07.05
|
|
|
|
|
|
|
|
|
|
multifuncionale
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Alte aciuni economice
| 87.07.50
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Partea a VII-a REZERVE,
| 96.07
|
|
|
|
|
|
|
|
|
| EXCEDENT/DEFICIT (cod 99.07)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| DEFICIT (cod 99.07.96 +
| 99.07
|
|
|
|
|
|
|
|
|
| 99.07.97)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Deficitul seciunii de
| 99.07.96
|
|
|
|
|
|
|
|
|
|
funcionare
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Deficitul seciunii de
| 99.07.97
|
|
|
|
|
|
|
|
|
|
dezvoltare
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| CHELTUIELILE SECIUNII DE
|
|
|
|
|
|
|
|
|
|
| FUNCIONARE (cod 50.07 +
|
|
|
|
|
|
|
|
|
|
| 59.07 + 63.07 + 70.07 + 74.07 |
|
|
|
|
|
|
|
|
|
| + 79.07)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Partea I SERVICII PUBLICE
| 50.07
|
|
|
|
|
|
|
|
|
| GENERALE (cod 51.07 + 54.07)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 51.07.01
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 51.07.01.03|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 54.07
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 54.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Servicii publice comunitare
| 54.07.10
|
|
|
|
|
|
|
|
|
| de eviden a persoanelor
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 54.07.50
|
|
|
|
|
|
|
|
|
| | generale
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
| PUBLIC I SIGURAN
|
|
|
|
|
|
|
|
|
|
| NAIONAL (cod 60.07 + 61.07) |
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Aprare (cod 60.07.02)
| 60.07
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Aprare naional
| 60.07.02
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 61.07
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 61.07.05 + 61.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 61.07.03
|
|
|
|
|
|
|
|
|
| 61.07.03.04)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Poliie local
| 61.07.03.04|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| Protecie civil i protecia | 61.07.05
|
|
|
|
|
|
|
|
|
| contra incendiilor
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 61.07.50
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| naionale
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 63.07
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 66.07 + 67.07 + 68.07)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 65.07
|
|
|
|
|
|
|
|
|
| 65.07.05 + 65.07.07 +
|
|
|
|
|
|
|
|
|
|
| 65.07.11 + 65.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| nvmnt precolar i
| 65.07.03
|
|
|
|
|
|
|
|
|
| primar (cod 65.07.03.01 +
|
|
|
|
|
|
|
|
|
|
| 65.07.03.02)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | nvmnt precolar
| 65.07.03.01|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | nvmnt primar
| 65.07.03.02|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 65.07.04
|
|
|
|
|
|
|
|
|
| 65.07.04.01 la 65.07.04.03)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 65.07.04.03|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| nvmnt postliceal
| 65.07.05
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 65.07.07
|
|
|
|
|
|
|
|
|
| nivel (cod 65.07.07.04)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | nvmnt special
| 65.07.07.04|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 65.07.11
|
|
|
|
|
|
|
|
|
| educaie (cod 65.07.11.03 +
|
|
|
|
|
|
|
|
|
|
| 65.07.11.30)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Internate i cantine pentru
| 65.07.11.03|
|
|
|
|
|
|
|
|
| elevi
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Alte servicii auxiliare
| 65.07.11.30|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 65.07.50
|
|
|
|
|
|
|
|
|
| nvmntului
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Sntate (cod 66.07.06 +
| 66.07
|
|
|
|
|
|
|
|
|
| 66.07.08 + 66.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 66.07.06
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 66.07.06.01 + 66.07.06.03)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Spitale generale
| 66.07.06.01|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 66.07.06.03|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 66.07.08
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 66.07.50
|
|
|
|
|
|
|
|
|
| sntii (cod 66.07.50.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 66.07.50.50|
|
|
|
|
|
|
|
|
| | sanitare
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 67.07
|
|
|
|
|
|
|
|
|
| (cod 67.07.03 + 67.07.05 +
|
|
|
|
|
|
|
|
|
|
| 67.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 67.07.03
|
|
|
|
|
|
|
|
|
| 67.07.03.02 la cod
|
|
|
|
|
|
|
|
|
|
| 67.07.03.08 + 67.07.03.12 +
|
|
|
|
|
|
|
|
|
|
| 67.07.03.30)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Muzee
| 67.07.03.03|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 67.07.03.04|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 67.07.03.05|
|
|
|
|
|
|
|
|
| | meserii
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Case de cultur
| 67.07.03.06|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Cmine culturale
| 67.07.03.07|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| | tradiionale
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 67.07.03.30|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 67.07.05
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 67.07.05.03)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Sport
| 67.07.05.01|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Tineret
| 67.07.05.02|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 67.07.05.03|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 67.07.50
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| religiei
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 68.07
|
|
|
|
|
|
|
|
|
| social (cod 68.07.04 +
|
|
|
|
|
|
|
|
|
|
| 68.07.06 + 68.07.11 +
|
|
|
|
|
|
|
|
|
|
| 67.07.12 + 68.07.15 +
|
|
|
|
|
|
|
|
|
|
| 68.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Asisten acordat
| 68.07.04
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 68.07.06
|
|
|
|
|
|
|
|
|
| familie i copii
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Cree
| 68.07.11
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Uniti de asisten
| 68.07.12
|
|
|
|
|
|
|
|
|
| medico-sociale
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
| (cod 68.07.15.02 +
|
|
|
|
|
|
|
|
|
|
| 68.07.15.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 68.07.15.02|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|

|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 68.07.50
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| sociale
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 74.07)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 70.07
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 70.07.03 + 70.07.05 la
|
|
|
|
|
|
|
|
|
|
| 70.07.07 + 70.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Locuine (cod 70.07.03.01 +
| 70.07.03
|
|
|
|
|
|
|
|
|
| 70.07.03.30)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 70.07.03.01|
|
|
|
|
|
|
|
|
| | locuine
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
| | locuinelor
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 70.07.05
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 70.07.05.01 + 70.07.05.02)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 70.07.05.01|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 70.07.05.02|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 70.07.06
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
| | n localiti
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 70.07.50
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 74.07
|
|
|
|
|
|
|
|
|
| 74.07.03 + 74.07.05 +
|
|
|
|
|
|
|
|
|
|
| 74.07.06)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 74.07.03
|
|
|
|
|
|
|
|
|
| polurii
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 74.07.05
|
|
|
|
|
|
|
|
|
| deeurilor (cod 74.07.05.01 + |
|
|
|
|
|
|
|
|
|
| 74.07.05.02)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Salubritate
| 74.07.05.01|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 74.07.05.02|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 74.07.06
|
|
|
|
|
|
|
|
|
| apelor reziduale
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 79.07
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| + 83.07 + 84.07 + 87.07)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 80.07
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 80.07.01)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 80.07.01.06|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 81.07
|
|
|
|
|
|
|
|
|
| 81.07.06 + 81.07.07 +
|
|
|
|
|
|
|
|
|
|
| 81.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Energie termic
| 81.07.06
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Ali combustibili
| 81.07.07
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Alte cheltuieli privind
| 81.07.50
|
|
|
|
|
|
|
|
|
|
combustibilii i energia
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Agricultur, silvicultur,
| 83.07
|
|
|
|
|
|
|
|
|
|
piscicultur i vntoare
|
|
|
|
|
|
|
|
|
|
|
(cod 83.07.03)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Agricultur (cod 83.07.03.03
| 83.07.03
|
|
|
|
|
|
|
|
|
| + 83.07.03.07 + 83.07.03.30)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Protecia plantelor i
| 83.07.03.03|
|
|
|
|
|
|
|
|
| | carantina fitosanitar
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Camerele agricole
| 83.07.03.07|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
| | agriculturii
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 84.07
|
|
|
|
|
|
|
|
|
| 84.07.06 + 84.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 84.07.03
|
|
|
|
|
|
|
|
|
| 84.07.03.01 la 84.07.03.03)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 84.07.03.01|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 84.07.03.02|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Strzi
| 84.07.03.03|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 84.07.06
|
|
|
|
|
|
|
|
|
| 84.07.06.02)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Aviaia civil
| 84.07.06.02|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 84.07.50
|
|
|
|
|
|
|
|
|
| transporturilor
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Alte aciuni economice (cod
| 87.07
|
|
|
|
|
|
|
|
|
| 87.07.04 + 87.07.05 +
|
|
|
|
|
|
|
|
|
|
| 87.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Turism
| 87.07.04
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
| 87.07.05
|
|
|
|
|
|
|
|
|
|
multifuncionale
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
| 87.07.50
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 96.07
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Deficit cod 99.07.96
| 99.07
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Deficitul seciunii de
| 99.07.96
|
|
|
|
|
|
|
|
|
| | funcionare
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| CHELTUIELILE SECIUNII DE
|
|
|
|
|
|
|
|
|
|
| DEZVOLTARE (cod 50.07 + 59.07 |
|
|
|
|
|
|
|
|
|
| + 63.07 + 70.07 + 74.07 +
|
|
|
|
|
|
|
|
|
|
| 79.07)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Partea I SERVICII PUBLICE
| 50.07
|
|
|
|
|
|
|
|
|
| GENERALE (cod 51.07 + 54.07)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 51.07.01
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 51.07.01.03|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 54.07
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 54.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Servicii publice comunitare
| 54.07.10
|
|
|
|
|
|
|
|
|
| de eviden a persoanelor
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 54.07.50
|
|
|
|
|
|
|
|
|
| | generale
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
| PUBLIC I SIGURAN
|
|
|
|
|
|
|
|
|
|
| NAIONAL (cod 60.07 + 61.07) |
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Aprare (cod 60.07.02)
| 60.07
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Aprare naional
| 60.07.02
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 61.07
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 61.07.05 + 61.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 61.07.03
|
|
|
|
|
|
|
|
|
| 61.07.03.04)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Poliie local
| 61.07.03.04|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| Protecie civil i protecie | 61.07.05
|
|
|
|
|
|
|
|
|
| contra incendiilor (protecie |
|
|
|
|
|
|
|
|
|
| civil nonmilitar)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 61.07.50
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| naionale
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 63.07
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 66.07 + 67.07 + 68.07)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 65.07
|
|
|
|
|
|
|
|
|
| 65.07.05 + 65.07.07 +
|
|
|
|
|
|
|
|
|
|
| 65.07.11 + 65.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| nvmnt precolar i
| 65.07.03
|
|
|
|
|
|
|
|
|
| primar (cod 65.07.03.01 +
|
|
|
|
|
|
|
|
|
|
| 65.07.03.02)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | nvmnt precolar
| 65.07.03.01|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | nvmnt primar
| 65.07.03.02|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 65.07.04
|
|
|
|
|
|
|
|
|
| 65.07.04.01 la 65.07.04.03)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 65.07.04.03|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| nvmnt postliceal
| 65.07.05
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 65.07.07
|
|
|
|
|
|
|
|
|
| nivel (cod 65.07.07.04)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | nvmnt special
| 65.07.07.04|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 65.07.11
|
|
|
|
|
|
|
|
|
| educaie (cod 65.07.11.03 +
|
|
|
|
|
|
|
|
|
|
| 65.07.11.30)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Internate i cantine pentru | 65.07.11.03|
|
|
|
|
|
|
|
|
|
elevi
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Alte servicii auxiliare
| 65.07.11.30|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 65.07.50
|
|
|
|
|
|
|
|
|
| nvmntului
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Sntate (cod 66.07.06 +
| 66.07
|
|
|
|
|
|
|
|
|
| 66.07.08 + 66.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 66.07.06
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 66.07.06.01 + 66.07.06.03)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Spitale generale
| 66.07.06.01|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 66.07.06.03|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 66.07.08
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 66.07.50
|
|
|
|
|
|
|
|
|
| sntii (cod 66.07.50.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 66.07.50.50|
|
|
|
|
|
|
|
|
| | sanitare
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 67.07
|
|
|
|
|
|
|
|
|
| (cod 67.07.03 + 67.07.05 +
|
|
|
|
|
|
|
|
|
|
| 67.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 67.07.03
|
|
|
|
|
|
|
|
|
| 67.07.03.02 la cod
|
|
|
|
|
|
|
|
|
|
| 67.07.03.08 + 67.07.03.12 +
|
|
|
|
|
|
|
|
|
|
| 67.07.03.30)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Muzee
| 67.07.03.03|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 67.07.03.04|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 67.07.03.05|
|
|
|
|
|
|
|
|
| | meserii
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Case de cultur
| 67.07.03.06|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Cmine culturale
| 67.07.03.07|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| | tradiionale
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 67.07.03.30|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 67.07.05
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 67.07.05.03)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Sport
| 67.07.05.01|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Tineret
| 67.07.05.02|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 67.07.05.03|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 67.07.50
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| religiei
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 68.07
|
|
|
|
|
|
|
|
|
| social (cod 68.07.04 +
|
|
|
|
|
|
|
|
|
|
| 68.07.06 + 68.07.11 +
|
|
|
|
|
|
|
|
|
|
| 67.07.12 + 68.07.15 +
|
|
|
|
|
|
|
|
|
|
| 68.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Asisten acordat
| 68.07.04
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 68.07.06
|
|
|
|
|
|
|
|
|
| familie i copii
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Cree
| 68.07.11
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Uniti de asisten
| 68.07.12
|
|
|
|
|
|
|
|
|
| medico-sociale
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
| (cod 68.07.15.02 +
|
|
|
|
|
|
|
|
|
|
| 68.07.15.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 68.07.15.02|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 68.07.50
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| sociale
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 74.07)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 70.07
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 70.07.03 + 70.07.05 la
|
|
|
|
|
|
|
|
|
|
| 70.07.07 + 70.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Locuine (cod 70.07.03.01 +
| 70.07.03
|
|
|
|
|
|
|
|
|
| 70.07.03.30)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 70.07.03.01|
|
|
|
|
|
|
|
|
| | locuine
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
| | locuinelor
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 70.07.05
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 70.07.05.01 + 70.07.05.02)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 70.07.05.01|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 70.07.05.02|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 70.07.06
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
| | n localiti
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 70.07.50
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 74.07
|
|
|
|
|
|
|
|
|
| 74.07.03 + 74.07.05 +
|
|
|
|
|
|
|
|
|
|
| 74.07.06)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 74.07.03
|
|
|
|
|
|
|
|
|
| polurii
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 74.07.05
|
|
|
|
|
|
|
|
|
| deeurilor (cod 74.07.05.01 + |
|
|
|
|
|
|
|
|
|
| 74.07.05.02)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Salubritate
| 74.07.05.01|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 74.07.05.02|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 74.07.06
|
|
|
|
|
|
|
|
|
| apelor reziduale
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 79.07
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| + 83.07 + 84.07 + 87.07)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 80.07
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 80.07.01)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 80.07.01.06|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 81.07
|
|
|
|
|
|
|
|
|
| 81.07.06 + 81.07.07 +
|
|
|
|
|
|
|
|
|
|
| 81.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Energie termic
| 81.07.06
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Ali combustibili
| 81.07.07
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Alte cheltuieli privind
| 81.07.50
|
|
|
|
|
|
|
|
|
|
combustibilii i energia
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Agricultur, silvicultur,
| 83.07
|
|
|
|
|
|
|
|
|
| piscicultur i vntoare
|
|
|
|
|
|
|
|
|
|
| (cod 83.07.03)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Agricultur (cod 83.07.03.03 + | 83.07.03
|
|
|
|
|
|
|
|
|
| 83.07.03.07 + 83.07.03.30)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Protecia plantelor i
| 83.07.03.03|
|
|
|
|
|
|
|
|
|
carantina fitosanitar
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Camerele agricole
| 83.07.03.07|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Alte cheltuieli n domeniul | 83.07.03.30|
|
|
|
|
|
|
|
|
|
agriculturii
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 84.07
|
|
|
|
|
|
|
|
|
| 84.07.06 + 84.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 84.07.03
|
|
|
|
|
|
|
|
|
| 84.07.03.01 la 84.07.03.03)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 84.07.03.01|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 84.07.03.02|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| | Strzi
| 84.07.03.03|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 84.07.06
|
|
|
|
|
|
|
|
|
| 84.07.06.02)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Aviaia civil
| 84.07.06.02|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
| 84.07.50
|
|
|
|
|
|
|
|
|
| transporturilor
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Alte aciuni economice (cod
| 87.07
|
|
|
|
|
|
|
|
|
| 87.07.04 + 87.07.05 +
|
|
|
|
|
|
|
|
|
|
| 87.07.50)
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
Turism
| 87.07.04
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
| 87.07.05
|
|
|
|
|
|
|
|
|
|
multifuncionale
|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
|
| 87.07.50
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| 96.07
|
|
|
|
|
|
|
|
|

|
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| Deficit cod 99.07.97
| 99.07
|
|
|
|
|
|
|
|
|
|________________________________|____________|___|___|____|___|___|___|___|___|
| | Deficitul seciunii de
| 99.07.97
|
|
|
|
|
|
|
|
|
| | dezvoltare
|
|
|
|
|
|
|
|
|
|
|_|______________________________|____________|___|___|____|___|___|___|___|___|
Conductorul instituiei,
.........................
Conductorul compartimentului
financiar-contabil,
.............................

ANEXA2
lanormelemetodologice
(Anexa41lasituaiilefinanciare)
Corelaii ntre formularele de situaii financiare pentru sectorul Administraia

public(S1311+S1313+S1314)
Corelaii ntre formularul "Bilan" (cod 01) i formularul "Contul de rezultat

patrimonial"(cod02)
Rd. 87 col. 01 din formularul "Bilan" (cod 01) = rd. 31 col. 01 din formularul
"Contulderezultatpatrimonial"(cod02).
NOT:
Corelaiilenuserespectnurmtoareasituaie:
1.Lasituaiilefinanciaretrimestriale.
NOT:
1. Datorit efecturii nchiderii conturilor de cheltuieli i venituri i prin
intermediul conturilor 135 "Fondul de risc", 139 "Alte fonduri" la Trezoreria Central a
Statului.
"Bilan" (cod 01) cu anexa 3 "Situaia fluxurilor de trezorerie la data de ...." (cod
03)ianexa4"Situaiafluxurilordetrezorerieladatade...."(cod04)
(rd.33+rd.35+rd.41)col.01dinformularul"Bilan"(cod01)=(rd.14col.01
Rd.14col.03)dinformularulanexa3"Situaiafluxurilordetrezorerieladatade...."(cod
03)+rd.14col.1dinformularulanexa4"Situaiafluxurilordetrezorerieladatade...."(cod
04).
(rd.33+rd.35+rd.41)col.02dinformularul"Bilan"(cod01)=(rd.15col.01
rd.15col.03)dinformularulanexa3"Situaiafluxurilordetrezorerieladatade...."(cod03)
+rd.17col.1dinformularulanexa4"Situaia fluxurilordetrezorerieladatade...."(cod
04).
Corelaii ntre formularele de situaii financiare pentru subsectorul Administraia

central(S1311)
Corelaii ntre formularul "Bilan (cod 01) i formularul "Contul de rezultat

patrimonial"(cod02)
NOT:
Corelaiilenuserespectnurmtoarelesituaii:
1.Lasituaiilefinanciaretrimestriale
2.LaMinisterulEducaiei,Cercetrii,TineretuluiiSportului,cusoldulcontului121
"Rezultatul patrimonial" n cazul instituiilor publice de subordonare local cu finanare i
dinbugetuldestatidinbugetullocal(deexemplu:coli)
3.LaAgeniaNaionaldeAdministrareFiscal,caurmareaefecturiinregistrrii:
121.09"Rezultatulpatrimonial"=520"Disponibilalbugetuluidestat"
3'. La Agenia Naional de Administrare Fiscal, ca urmare a efecturii

nregistrrilorlanivelulunitilorteritorialesubordonate:
891"Bilandedeschidere"=121"Rezultatulpatrimonial"
sau:
121"Rezultatulpatrimonial"=892"Bilandenchidere"
NOT:
1.LaMinisterulEducaiei,Cercetrii,TineretuluiiSportului,cusoldulcontului121
"Rezultatul patrimonial" n cazul instituiilor publice de subordonare local cu finanare i
dinbugetuldestatidinbugetullocal(deexemplu:coli)
2.LaAgeniaNaionaldeAdministrareFiscal,caurmareaefecturiinregistrrii:
121.09"Rezultatulpatrimonial"=520"Disponibilalbugetuluidestat"
2'. La Agenia Naional de Administrare Fiscal, ca urmare a efecturii

nregistrrilorlanivelulunitilorteritorialesubordonate:
891"Bilandedeschidere"=121"Rezultatulpatrimonial"
sau:
121"Rezultatulpatrimonial"=892"Bilandenchidere"
3. Nu se respect n cazul Trezoreriei Centrale a Statului datorit efecturii

nchiderii conturilor de cheltuieli i venituri i prin intermediul conturilor 135 "Fondul de
risc",139"Altefonduri".
"Bilan"(cod01)ianexa3"Situaiafluxurilordetrezorerieladatade...."(cod03)
(rd.33)col.01dinformularul"Bilan"(cod01)=(rd.14col.01rd.14col.03)din
formularulanexa3"Situaiafluxurilordetrezorerieladatade...."(cod03).(rd.33)col.02
din formularul "Bilan" (cod 01) = (rd. 15 col. 01 rd. 15 col. 03) din formularul anexa 3
"Situaiafluxurilordetrezorerieladatade...."(cod03).
NOT:
CorelaiilenuserespectncazulTrezorerieiCentraleaStatului.
nloculacestorasevorrespectaurmtoarelecorelaii:
(rd. 41) col. 01 din formularul "Bilan" (cod 01) = rd. 14 (col. 01 col. 03) din
formularulanexa3"Situaiafluxurilordetrezorerieladatade...."(cod03)+rd.14col.01
dinformularulanexa4"Situaiafluxurilordetrezorerieladata..."(cod04).
(rd. 41) col. 02 din formularul "Bilan" (cod 01) = rd. 15 (col. 01 col. 03) din
formularulanexa3"Situaiafluxurilordetrezorerieladatade...."(cod03)+rd.17col.01
dinformularulanexa4"Situaiafluxurilordetrezorerieladata..."(cod04).
"Bilan"(cod01)ianexa4"Situaiafluxurilordetrezorerieladata..."(cod04)
(rd. 35) col. 01 din formularul "Bilan" (cod 01) = rd. 14 col. 01 din formularul
anexa4"Situaiafluxurilordetrezorerieladata..."(cod04).
(rd. 35) col. 02 din formularul "Bilan" (cod 01) = rd. 17 col. 01 din formularul
Anexa29"Situaiaplilorefectuatedinbugetinejustificateprinbunuri,lucrri,
serviciilafineleperioadei"(cod31)ianexa40a"Situaiaactiveloridatoriilorfinanciareale
instituiilorpublicedinadministraiacentralladatade..."(cod17)
Rd. 04 col. 01 din formularul anexa 29 "Situaia plilor efectuate din buget i
nejustificateprinbunuri,lucrri,serviciilafineleperioadei"(cod31)=(rd.61+rd.62+rd.
86)col.01dinformularulanexa40a"Situaiaactiveloridatoriilorfinanciarealeinstituiilor
publicedinadministraiacentralladatade..."(cod17).
Rd. 04 col. 02 din formularul 29 "Situaia plilor efectuate din buget i
86)col.02dinformularulanexa40a"Situaiaactiveloridatoriilorfinanciarealeinstituiilor
nejustificate prin bunuri, lucrri, servicii la finele perioadei" (cod 31) = rd. 77 col. 01 din
formularul anexa 40 a "Situaia activelor i datoriilor financiare ale instituiilor publice din
administraiacentralladatade..."(cod17).
"Bilan" (cod 01) i anexa 34 "Situaia modificrilor n structura activelor

nete/capitalurilorproprii"(cod25)
Rd.84col.01dinformularul"Bilan"(cod01)=totaldelard.01col.01lard.16
col.01anexa34"Situaiamodificrilornstructuraactivelornete/capitalurilorproprii"(cod
25).
Rd.84col.02dinformularul"Bilan"(cod01)=totaldelard.01col.04lard.16
col.04anexa34"Situaiamodificrilornstructuraactivelornete/capitalurilorproprii"(cod
25).
Rd.85col.01dinformularul"Bilan"(cod01)=rd.17col.01anexa34"Situaia
modificrilornstructuraactivelornete/capitalurilorproprii"(cod25).
NOT:
ncazulncaresoldulcontului117"Rezultatulreportat",lasfritulanului,dincol.
4 a anexei 34 "Situaia modificrilor n structura activelor nete/capitalurilor proprii" (cod
25),estedesemncontrarsolduluiiniial,sevanscrieperndulcorespunztorluiastfel:
soldulfinalcreditorcuminussevanscrielard.18casoldfinaldebitor;
soldulfinaldebitorcuminussevanscrielard.17casoldfinalcreditor.
nmodsimilarsevaprocedaincazulcontului121"Rezultatulpatrimonial".
Indicatorul"Totalcapitaluriproprii"delard.21anexa34"Situaiamodificrilorn
structura activelor nete/capitalurilor proprii" (cod 25) se determin numai pentru col. 1
"Soldlanceputulanului"icol.4"Soldlasfritulanului".
"Bilan" (cod 01) i anexa 35a "Situaia activelor fixe amortizabile" i anexa 35b
"Situaiaactivelorfixeneamortizabile"
Rd.03col.01dinformularul"Bilan"(cod01)=rd.05col.03anexa35a"Situaia
activelor fixe amortizabile" (cod 26) rd. 05 col. 18 anexa 35a "Situaia activelor fixe
amortizabile"(cod27)+rd.04col.04anexa35b"Situaiaactivelorfixeneamortizabile"(cod
28).
Rd.03col.02dinformularul"Bilan"(cod01)=rd.05col.22anexa35a"Situaia
activelor fixe amortizabile" (cod 27) + Rd. 04 col. 17 anexa 35b "Situaia activelor fixe
neamortizabile"(cod29).
Rd. 04 col. 01 din formularul "Bilan" (cod 01) + rd. 05 col. 01 din formularul
"Bilan"(cod01)=rd.14col.03anexa35a"Situaiaactivelorfixeamortizabile"(cod26)rd.
14col.18anexa35a"Situaiaactivelorfixeamortizabile"(cod27)+rd.06col.04anexa35b
"Situaiaactivelorfixeneamortizabile"(cod28)+rd.07col.04anexa35b"Situaiaactivelor
fixe neamortizabile" (cod 28) + rd. 08 col. 04 anexa 35b "Situaia activelor fixe
neamortizabile"(cod28)+rd.12col.04anexa35b"Situaiaactivelorfixeneamortizabile"
(cod28)+rd.13col.04anexa35b"Situaiaactivelorfixeneamortizabile"(cod28)+rd.14
col.04anexa35b"Situaiaactivelorfixeneamortizabile"(cod28).
Rd. 04 col. 02 din formularul "Bilan" (cod 01) + rd. 05 col. 02 din formularul
"Bilan"(cod01)=rd.14col.22anexa35a"Situaiaactivelorfixeamortizabile"(cod27)+
rd. 06 col. 17 anexa 35b "Situaia activelor fixe neamortizabile" (cod 29) + rd. 07 col. 17
anexa 35b "Situaia activelor fixe neamortizabile" (cod 29) + rd. 08 col. 17 anexa 35b
"Situaiaactivelorfixeneamortizabile"(cod29)+rd.12col.17anexa35b"Situaiaactivelor
fixe neamortizabile" (cod 29) + rd. 13 col. 17 anexa 35b "Situaia activelor fixe
neamortizabile"(cod29)+rd.14col.17anexa35b"Situaiaactivelorfixeneamortizabile"
(cod29).
Rd.06col.01dinformularul"Bilan"(cod01)=rd.15col.04anexa35b"Situaia
activelorfixeneamortizabile"(cod28).
Rd.06col.02dinformularul"Bilan"(cod01)=rd.15col.17anexa35b"Situaia
"Bilan" (cod 01) i anexa 40a "Situaia activelor i datoriilor financiare ale
instituiilorpublicedinadministraiacentralladatade..."(cod17)
Titlurideparticipare
Rd.08col.01dinformularul"Bilan"(cod01)=(rd.256+rd.264+rd.274+rd.
282) col. 01 din formularul anexa 40a "Situaia activelor i datoriilor financiare ale
instituiilorpublicedinadministraiacentralladatade..."(cod17).
Creanecomercialeiavansuri
anexa40a"Situaiaactiveloridatoriilorfinanciarealeinstituiilorpublicedinadministraia
centralladatade..."(cod17).
Creanelebugetuluigeneralconsolidat
NOT:
Rd. 24 col. 01 din formularul "Bilan" (cod 01) = rd. 328.1 col. 01 din formularul
SumedeprimitdelaComisiaEuropean
Rd.26col.01dinformularul"Bilan"(cod01)=(rd.336+337+338+339)col.01
dinformularulanexa40a"Situaiaactiveloridatoriilorfinanciarealeinstituiilorpublicedin
Rd.26col.02dinformularul"Bilan"(cod01)=(rd.336+337+338+339)col.02
Conturilatrezorerie,casnlei
Rd.33col.01dinformularul"Bilan"(cod01)=(rd.8+rd.11+rd.13.1)col.01din
formularul anexa 40a "Situaia activelor i datoriilor financiare ale instituiilor publice din
Rd.33col.02dinformularul"Bilan"(cod01)=(rd.8+rd.11+rd.13.1)col.02din
Dobnddencasat,altevalori,avansuridetrezorerie
Rd.33.1col.01dinformularul"Bilan"(cod01)=(rd.9+rd.12+rd.13.2+rd.14
+ rd. 15) col. 01 din formularul anexa 40a "Situaia activelor i datoriilor financiare ale
Rd.33.1col.02dinformularul"Bilan"(cod01)=(rd.9+rd.12+rd.13.2+rd.14+
rd. 15) col. 02 din formularul anexa 40a "Situaia activelor i datoriilor financiare ale
Conturilainstituiidecredit,BNR,casanvalut
Rd.35col.01dinformularul"Bilan"(cod01)=(rd.34+rd.39+rd.55+rd.58+
rd. 61 + rd. 62 + rd. 82 + rd. 86) col. 01 din formularul anexa 40a "Situaia activelor i
datoriilorfinanciarealeinstituiilorpublicedinadministraiacentralladatade..."(cod17).
rd. 61 + rd. 62 + rd. 82 + rd. 86) col. 02 din formularul anexa 40a "Situaia activelor i
Rd.35.1col.01dinformularul"Bilan"(cod01)=(rd.35+rd.40+rd.56+rd.59+
rd.83+rd.85)col.01dinformularulanexa40a"Situaiaactiveloridatoriilorfinanciareale
rd.83+rd.85)col.02dinformularulanexa40a"Situaiaactiveloridatoriilorfinanciareale
NOT:
Corelaiiledelard.33,33.1,35i35.1nuserespectncazulTrezorerieiCentrale
aStatului.nloculacestorasevorrespectaurmtoarelecorelaii:
Rd.41.1col.01dinformularul"Bilan"(cod01)=(rd.17+rd.44+rd.64+rd.67)
col. 01 din formularul anexa 40a "Situaia activelor i datoriilor financiare ale instituiilor
col. 02 din formularul anexa 40a "Situaia activelor i datoriilor financiare ale instituiilor
Datoriicomercialeiavansuri
mprumuturipetermenlung
Provizioanepetermenlung
Rd. 55 col. 01 din formularul "Bilan" (cod 01) = (rd. 489) col. 01 din formularul
Rd. 55 col. 02 din formularul "Bilan" (cod 01) = (rd. 489) col. 02 din formularul
Sumedatoratebugetuluidinfonduriexternenerambursabile
Rd.64col.01dinformularul"Bilan"(cod01)=(rd.478+rd.479+rd.480)col.01
SumedatorateComisieiEuropene
mprumuturipetermenscurt
(Rd.70+rd.71)col.01dinformularul"Bilan"(cod01)=(rd.379+rd.417+rd.
422+rd.427)col.01dinformularulanexa40a"Situaiaactiveloridatoriilorfinanciareale
422+rd.427)col.02dinformularulanexa40a"Situaiaactiveloridatoriilorfinanciareale
NOT:
Salariileangajailor
Altedrepturicuvenitealtorcategoriidepersoane
Provizioanepetermenscurt
Rd.75col.01dinformularul"Bilan"(cod01)=(rd.489.3)col.01dinformularul
Anexa3"Situaiafluxurilordetrezorerie"(cod03)ianexa40a"Situaiaactivelor
idatoriilorfinanciarealeinstituiilorpublicedinadministraiacentralladatade..."(cod
17)
(Rd. 14 col. 01 rd. 14 col. 3) din formularul anexa 3 "Situaia fluxurilor de

trezorerieladatade...."(cod03)=(rd.04+rd.05+rd.11+rd.13.1)col.01dinformularul
trezorerieladatade...."(cod03)=(rd.04+rd.05+rd.11+rd.13.1)col.02dinformularul
NOT:
Corelaiile de mai sus nu se respect n cazul Trezoreriei Centrale a Statului. n
loculacestorasevorrespectaurmtoarelecorelaii:
trezorerie la data de ...." (cod 03) = (rd. 16 + rd. 21) col. 01 din formularul anexa 40a
"Situaiaactiveloridatoriilorfinanciarealeinstituiilorpublicedinadministraiacentralla
datade..."(cod17).
trezorerie la data de ...." (cod 03) = (rd. 16 + rd. 21) col. 02 din formularul anexa 40a
"Situaiaactiveloridatoriilorfinanciarealeinstituiilorpublicedinadministraiacentralla
datade..."(cod17).
Anexa4"Situaiafluxurilordetrezorerieladata..."(cod04)ianexa40a"Situaia
activeloridatoriilorfinanciarealeinstituiilorpublicedinadministraiacentralladatade
..."(cod17)
Rd.14col.01dinformularulanexa4"Situaiafluxurilordetrezorerieladata..."
(cod04)=(rd.34+rd.39+rd.55 +rd.58+rd.61+rd. 62+rd.82 +rd.86)col.01din
(cod04)=(rd.34+rd.39+rd.55 +rd.58+rd.61+rd. 62+rd.82 +rd.86)col.02din
(cod04)=rd.54col.01dinformularulanexa40a"Situaiaactiveloridatoriilorfinanciare
aleinstituiilorpublicedinadministraiacentralladatade..."(cod17).
(cod04)=rd.54col.02dinformularulanexa40a"Situaiaactiveloridatoriilorfinanciare
aleinstituiilorpublicedinadministraiacentralladatade..."(cod17).
NOT:
Corelaiile de mai sus nu se respect n cazul Trezoreriei Centrale a Statului. n
loculacestorasevorrespectaurmtoarelecorelaii:
(cod 04) = (rd. 42 + rd. 63 + rd. 66) col. 01 din formularul anexa 40a "Situaia activelor i
(cod 04) = (rd. 42 + rd. 63 + rd. 66) col. 02 din formularul anexa 40a "Situaia activelor i
Anexa 31 "Situaia aciunilor deinute de instituiile publice, n numele statului

romn, la societile comerciale, societi/companii naionale, precum i n capitalul unor
organismeinternaionaleicompaniistrineladatade..."cuanexa40a"Situaiaactivelori
datoriilorinstituiilorpublicedinadministraiacentralladatade..."(cod17)
Totalulgeneralcol.03anexa31"Situaiaaciunilordeinutedeinstituiilepublice,
nnumelestatuluiromn,lasocietilecomerciale,societi/companiinaionale,precumi
n capitalul unor organisme internaionale i companii strine la data de ..." (cu excepia
FMI)=rd.256col.02+rd.264col.02+rd.274col.02dinformularul40a"Situaiaactivelor
idatoriilorinstituiilorpublicedinadministraiacentralladatade..."(cod17).
NOT:
Corelaia nu se va respecta cu valoarea participaiilor la FMI deinute de ctre
MinisterulFinanelorPublice.
Anexa 34 "Situaia modificrilor n structura activelor nete/capitalurilor proprii"

(cod25)ianexa35b"Situaiaactivelorfixeneamortizabile"(cod29)
Rd.01col.04dinformularulanexa34"Situaiamodificrilornstructuraactivelor
nete/capitalurilor proprii" (cod 25) = rd. 02 col. 18 din formularul anexa nr. 35b "Situaia
nete/capitalurilorproprii"(cod25)=(rd.06+rd.07+rd.08+rd.12+rd.13+rd.15)col.19
dinformularulanexanr.35b"Situaiaactivelorfixeneamortizabile"(cod29).
nete/capitalurilorproprii"(cod25)=(rd.06+rd.07+rd.08+rd.12+rd.13)col.20din
formularulanexanr.35b"Situaiaactivelorfixeneamortizabile"(cod29).
formularulanexanr.35b"Situaiaactivelorfixeneamortizabile"(cod29).
formularulanexanr.35b"Situaiaactivelorfixeneamortizabile(cod29).
(Rd. 01 la 05) col. 04 din formularul anexa 34 "Situaia modificrilor n structura
activelornete/capitalurilorproprii"(cod25)=rd.17(col.18la22)dinformularulanexanr.
35b"Situaiaactivelorfixeneamortizabile"(cod29).
NOT:
Corelaiile dintre anexa 34 "Situaia modificrilor n structura activelor
nete/capitalurilorproprii"(cod25)ianexanr.35b"Situaiaactivelorfixeneamortizabile"
(cod29)nuserespectncazulbunurilorconfiscatesauintrate,potrivitlegii,nproprietatea
privatastatuluisauaunitiloradministrativteritoriale.
Corelaii n cadrul formularului anexa 35b "Situaia activelor fixe neamortizabile"

(cod29)
Rd. 16 col. 19 din formularul anexa 35b "Situaia activelor fixe neamortizabile"
(cod29)=(rd.06+rd.07+rd.08+rd.12+rd.13+rd.15)col.19dinformularulanexa35b
"Situaiaactivelorfixeneamortizabile"(cod29).
(cod29)=(rd.06+rd.07+rd.08+rd.12+rd.13)col.20dinformularulanexa35b"Situaia
(cod 29) = rd. 04 col. 18 din formularul anexa 35b "Situaia activelor fixe neamortizabile"
(cod29).
(cod29).
(cod29).
(cod29).
Rd17col.22dinformularulanexa35b"Situaiaactivelorfixeneamortizabile"(cod
29) = rd. 16 col. 22 din formularul anexa 35b "Situaia activelor fixe neamortizabile" (cod
29).
(cod29)=(rd.02+rd.03),col.4lacol.17dinformularulanexa35b"Situaiaactivelorfixe
(cod29)=(rd.06+rd.07+rd.08+rd.12+rd.13+rd.14+rd.15),col.4lacol.17din
formularulanexa35b"Situaiaactivelorfixeneamortizabile"(cod29).
(cod29)=(rd.04+rd.16),col.4lacol.17dinformularulanexa35b"Situaiaactivelorfixe
CorelaiintreformulareledesituaiifinanciarelasubsectorulAdministraialocal
(S1313)
Corelaii ntre formularul "Bilan" (cod 01) i formularul Contul de rezultat

patrimonial(cod02)
NOT:
1.Lasituaiilefinanciaretrimestriale
2.Launitileadministrativteritoriale:
n cazul instituiilor publice de subordonare local cu finanare i din bugetul de
stat i din bugetul local (de exemplu: coli), n bilanul centralizat al unitii administrativ
teritoriale se va prelua i rezultatul patrimonial al instituiilor subordonate finanate din
bugetuldestat,ntimpcenContulderezultatpatrimonialalbugetuluilocalacestanuvafi
preluat.
NOT:
1.Launitileadministrativteritoriale:
n cazul instituiilor publice de subordonare local cu finanare i din bugetul de
stat i din bugetul local (de exemplu: coli), n bilanul centralizat al unitii administrativ
teritoriale se va prelua i rezultatul patrimonial al instituiilor subordonate finanate din
bugetuldestat,ntimpcenContulderezultatpatrimonialalbugetuluilocalacestanuvafi
preluat.
Rd.33col.01dinformularul"Bilan"(cod01)=rd.14col.01dinformularulanexa
3"Situaiafluxurilordetrezorerieladatade...."(cod03).
NOT:
1. La instituiile subordonate finanate integral din bugetul local, unde se vor
respectaurmtoarelecorelaii:
Rd.33col.01dinformularul"Bilan"(cod01)=(rd.14col.01rd.14col.04)din
formularulanexa3"Situaiafluxurilordetrezorerieladatade...."(cod03).
4"Situaiafluxurilordetrezorerieladata..."(cod04).
4"Situaiafluxurilordetrezorerieladata..."(cod04).
"Bilan" (cod 01) i anexa 40b "Situaia activelor i datoriilor financiare ale
instituiilorpublicedinadministraialocalladatade..."(cod18)
dinformularulanexa40b"Situaiaactiveloridatoriilorfinanciarealeinstituiilorpublicedin
administraialocalladatade..."(cod18).
dinformularulanexa40b"Situaiaactiveloridatoriilorfinanciarealeinstituiilorpublicedin
anexa40b"Situaiaactiveloridatoriilorfinanciarealeinstituiilorpublicedinadministraia
localladatade..."(cod18).
Rd.33col.01dinformularul"Bilan"(cod01)=(rd.8+rd.13+rd.19)col.01din
formularul anexa 40b "Situaia activelor i datoriilor financiare ale instituiilor publice din
rd. 23) col. 01 din formularul anexa 40b "Situaia activelor i datoriilor financiare ale
instituiilorpublicedinadministraialocalladatade..."(cod18).
rd. 23) col. 02 din formularul anexa 40b "Situaia activelor i datoriilor financiare ale
rd.62+rd.66)col.01dinformularulanexa40b"Situaiaactiveloridatoriilorfinanciareale
rd.62+rd.66)col.02dinformularulanexa40b"Situaiaactiveloridatoriilorfinanciareale
col. 01 din formularul anexa 40b "Situaia activelor i datoriilor financiare ale instituiilor
publicedinadministraialocalladatade..."(cod18).
col. 02 din formularul anexa 40b "Situaia activelor i datoriilor financiare ale instituiilor
(rd.70+rd.71)col.01dinformularul"Bilan"(cod01)=(rd.229+rd.275+rd.
277+rd.282)
col. 01 din formularul anexa 40b "Situaia activelor i datoriilor financiare ale
instituiilorpublicedinadministraialocalladatade..."(cod18).(rd.70+rd.71)col.02
dinformularul"Bilan"(cod01)=(rd.229+rd.275+rd.277+rd.282)
col. 02 din formularul anexa 40b "Situaia activelor i datoriilor financiare ale
Salariileangajailor
303) col. 01 din formularul anexa 40b "Situaia activelor i datoriilor financiare ale
303) col. 02 din formularul anexa 40b "Situaia activelor i datoriilor financiare ale
Anexa 3 "Situaia fluxurilor de trezorerie la data de ...." (cod 03) i anexa 40b
"Situaia activelor i datoriilor financiare ale instituiilor publice din administraia local la
datade..."(cod18)
Rd.14col.1dinformularulanexa3"Situaiafluxurilordetrezorerieladatade...."
(cod 03) = (rd. 04 + rd. 05 + rd. 13 + rd. 19) col. 01 din formularul anexa 40b "Situaia
activeloridatoriilorfinanciarealeinstituiilorpublicedinadministraialocalladatade..."
(cod18).
Rd.15col.1dinformularulanexa3"Situaiafluxurilordetrezorerieladatade..."
(cod 03) = (rd. 04 + rd. 05 + rd. 13 + rd. 19) col. 02 din formularul anexa 40b "Situaia
(cod18).
NOT:
1. La instituiile subordonate finanate integral din bugetul local, unde se vor
respectaurmtoarelecorelaii:
(rd.14col.1rd.14col.4)dinformularulanexa3"Situaiafluxurilordetrezorerie
ladatade...."
(cod 03) = (rd. 04 + rd. 05 + rd. 13 + rd. 19) col. 01 din formularul anexa 40b
datade..."(cod18).
(rd.15col.1rd.15col.4)dinformularulanexa3"Situaiafluxurilordetrezorerie
ladatade...."
(cod 03) = (rd. 04 + rd. 05 + rd. 13 + rd. 19) col. 02 din formularul anexa 40b
datade..."(cod18).
Anexa4"Situaiafluxurilordetrezorerieladata..."(cod04)ianexa40b"Situaia
(cod18)
datade..."(cod18).
datade..."(cod18).
(cod04)=rd.35col.01dinformularulanexa40b"Situaiaactiveloridatoriilorfinanciare
aleinstituiilorpublicedinadministraialocalladatade..."(cod18).
(cod04)=rd.35col.02dinformularulanexa40b"Situaiaactiveloridatoriilorfinanciare
aleinstituiilorpublicedinadministraialocalladatade..."(cod18).
serviciilafineleperioadei"(cod31)ianexa40b"Situaiaactiveloridatoriilorfinanciare
aleinstituiilorpublicedinadministraialocalladatade..."(cod18)
66)col.01dinformularulanexa40b"Situaiaactiveloridatoriilorfinanciarealeinstituiilor
66)col.02dinformularulanexa40b"Situaiaactiveloridatoriilorfinanciarealeinstituiilor
Anexa31b"Situaiaaciunilor/prilorsocialedeinutedirect/indirectdeunitile
administrativteritoriale la operatorii economici" cu anexa: anexa 40b "Situaia activelor i
datoriilorfinanciarealeinstituiilorpublicedinadministraialocalladatade..."(cod18).
Totalul general coloana 12 din formularul anexa 31b "Situaia aciunilor/prilor
socialedeinutedirect/indirectdeunitileadministrativteritorialelaoperatoriieconomici"
=(rd.126col.02+rd.134col.02+rd.142col.02)dinformularul40b"Situaiaactivelori
datoriilorfinanciarealeinstituiilorpublicedinadministraialocalladatade..."(cod18).
NOT:
UrmtoarelecorelaiidelasubsectorulAdministraiacentral(S1311)serespect
ilasubsectorulAdministraialocal(S1313):
1. "Bilan" (cod 01) i anexa 34 "Situaia modificrilor n structura activelor
nete/capitalurilorproprii"(cod25);
2."Bilan"(cod01)ianexa35a"Situaiaactivelorfixeamortizabile"ianexa35b
"Situaiaactivelorfixeneamortizabile";
3.Anexa34"Situaiamodificrilornstructuraactivelornete/capitalurilorproprii"
(cod25)ianexa35b"Situaiaactivelorfixeneamortizabile"(cod29);
4.Corelaiincadrulformularuluianexa35b"Situaiaactivelorfixeneamortizabile"
(cod29).
Corelaii ntre formularele de situaii financiare din subsectorul Asigurri sociale

(S1314)
Corelaii ntre formularul "Bilan" (cod 01) i formularul "Contul de rezultat

patrimonial"(cod02)
NOT:
1.Lasituaiilefinanciaretrimestriale.
2.LaCasaNaionaldePensiiPublice,cudeficitulcalculatdistinctpentrucapitolul
68.03"Asigurriiasistensocial"preluatdelaMinisterulAprriiNaionale,Ministerul
AfacerilorInterne,ServiciulRomndeInformaiilafineleexerciiului.
NOT:
1.LaCasaNaionaldePensiiPublice,cudeficitulcalculatdistinctpentrucapitolul
68.03"Asigurriiasistensocial"preluatdelaMinisterulAprriiNaionale,Ministerul
AfacerilorInterne,ServiciulRomndeInformaii.
NOT:
1.Lacaselesectorialedepensiiundesevorrespectaurmtoarelecorelaii:
(Rd. 35) col. 01 din formularul "Bilan" (cod 01) = rd. 14 col. 01 din formularul
(Rd. 35) col. 02 din formularul "Bilan" (cod 01) = rd. 17 col. 01 din formularul
"Bilan" (cod 01) i anexa 40c "Situaia activelor i datoriilor financiare ale
instituiilorpublicedindomeniulasigurrilorsociale(destat,omaj,sntate)ladatade..."
(cod19)
dinformularulanexa40c"Situaiaactiveloridatoriilorfinanciarealeinstituiilorpublicedin
domeniulasigurrilorsociale(destat,omaj,sntate)ladatade..."(cod19).
dinformularulanexa40c"Situaiaactiveloridatoriilorfinanciarealeinstituiilorpublicedin
anexa 40c "Situaia activelor i datoriilor financiare ale instituiilor publice din domeniul
asigurrilorsociale(destat,omaj,sntate)ladatade..."(cod19).
formularul anexa 40c "Situaia activelor i datoriilor financiare ale instituiilor publice din
rd. 18) col. 01 din formularul anexa 40c "Situaia activelor i datoriilor financiare ale
(cod19).
rd. 18) col. 02 din formularul anexa 40c "Situaia activelor i datoriilor financiare ale
(cod19).
Rd.35col.01dinformularul"Bilan"(cod01)=(rd.31+rd.34+rd.57+rd.61)
col. 01 din formularul anexa 40c "Situaia activelor i datoriilor financiare ale instituiilor
publicedindomeniulasigurrilorsociale(destat,omaj,sntate)ladatade..."(cod19).
Rd.35col.02dinformularul"Bilan"(cod01)=(rd.31+rd.34+rd.57+rd.61)
305) col. 01 din formularul anexa 40c "Situaia activelor i datoriilor financiare ale
(cod19).
305) col. 02 din formularul anexa 40c "Situaia activelor i datoriilor financiare ale
(cod19).
277+rd.282)col.01dinformularulanexa40c"Situaiaactiveloridatoriilorfinanciareale
(cod19).
277+rd.282)col.02dinformularulanexa40c"Situaiaactiveloridatoriilorfinanciareale
(cod19).
Salariileangajailor
Anexa 3 "Situaia fluxurilor de trezorerie la data de ...." (cod 03) i anexa 40c
"Situaia activelor i datoriilor financiare ale instituiilor publice din domeniul asigurrilor
sociale(destat,omaj,sntate)ladatade..."(cod19)
Rd. 14 col. 01 din formularul anexa 3 "Situaia fluxurilor de trezorerie la data de
...."(cod03)=(rd.04+rd.05+rd.11+rd.14)col.01dinformularulanexa40c"Situaia
activeloridatoriilorfinanciarealeinstituiilorpublicedindomeniulasigurrilorsociale(de
stat,omaj,sntate)ladatade..."(cod19).
Rd. 15 col. 01 din formularul anexa 3 "Situaia fluxurilor de trezorerie la data de
...."(cod03)=(rd.04+rd.05+rd.11+rd.14)col.02dinformularulanexa40c"Situaia
stat,omaj,sntate)ladatade..."(cod19).
NOT:
1.Lacaselesectorialedepensiiundesevorrespectaurmtoarelecorelaii:
Rd.14(col.1col.5col.6col.7)dinformularulanexa3"Situaiafluxurilorde
trezorerieladatade...."(cod03)=(rd.04+rd.05+rd.11+rd.14)col.01dinformularul
Rd.15(col.1col.5col.6col.7)dinformularulanexa3"Situaiafluxurilorde
trezorerieladatade...."(cod03)=(rd.04+rd.05+rd.11+rd.14)col.02dinformularul
Anexa4"Situaiafluxurilordetrezorerieladata..."(cod04)ianexa40c"Situaia
stat,omaj,sntate)ladatade..."(cod19)
(cod04)=(rd.31+rd.34+rd.57+61)col.01dinformularulanexa40c"Situaiaactivelori
datoriilorfinanciarealeinstituiilorpublicedindomeniulasigurrilorsociale(destat,omaj,
sntate)ladatade..."(cod19).
(cod04)=(rd.31+rd.34+rd.57+61)col.02dinformularulanexa40c"Situaiaactivelori
datoriilorfinanciarealeinstituiilorpublicedindomeniulasigurrilorsociale(destat,omaj,
(cod04)=rd.30col.01dinformularulanexa40c"Situaiaactiveloridatoriilorfinanciare
aleinstituiilorpublicedindomeniulasigurrilorsociale(destat,omaj,sntate)ladatade
..."(cod19).
(cod04)=rd.30col.02dinformularulanexa40c"Situaiaactiveloridatoriilorfinanciare
aleinstituiilorpublicedindomeniulasigurrilorsociale(destat,omaj,sntate)ladatade
..."(cod19).

serviciilafineleperioadei"(cod31)ianexa40c"Situaiaactiveloridatoriilorfinanciareale
(cod19)
Anexa 31 "Situaia aciunilor deinute de instituiile publice, n numele statului

romn, la societile comerciale, societi/companii naionale, precum i n capitalul unor
organismeinternaionaleicompaniistrineladatade..."cuanexa40c"Situaiaactivelori
datoriilorinstituiilorpublicedindomeniulasigurrilorsociale(destat,omaj,sntate)la
datade..."(cod19)
Totalul general col. 03 din formularul anexa 31 "Situaia aciunilor deinute de
instituiile publice, n numele statului romn, la societile comerciale, societi/companii
naionale, precum i ncapitalul unor organisme internaionale icompanii strine la data
de..."=rd.136col.02+rd.144col.02+rd.152col.02dinformularulanexa40c"Situaia
activelor i datoriilor instituiilor publice din domeniul asigurrilor sociale (de stat, omaj,
NOT:
UrmtoarelecorelaiidelasubsectorulAdministraiacentral(S1311)serespect
ilasubsectorulAsigurrisociale(S1314):
1. "Bilan" (cod 01) i anexa 34 "Situaia modificrilor n structura activelor
nete/capitalurilorproprii"(cod25);
2."Bilan"(cod01)ianexa35a"Situaiaactivelorfixeamortizabile"ianexanr.
35b"Situaiaactivelorfixeneamortizabile";
3.Anexa34"Situaiamodificrilornstructuraactivelornete/capitalurilorproprii"
(cod25)ianexanr.35b"Situaiaactivelorfixeneamortizabile"(cod29);
4.Corelaiincadrulformularuluianexa35b"Situaiaactivelorfixeneamortizabile"
(cod29).

Omfp 505 2013

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Omfp 505 2013

Uploaded by

Copyright:

Available Formats

Ordinulministruluifinanelorpublicenr.

3.(4) Contul 7701 "Finanarea de la bugetul de stat" din formularul "Situaia

3.(5) n formularul "Situaia fluxurilor de trezorerie" (anexa 3 la situaiile

i angajamentele legale se nregistreaz n contabilitatea Trezoreriei Centrale n conturile

externe" i 07 "Bugetul creditelor interne", informaiile sunt preluate din conturile de

1. n anul 2013, autoritile publice, ministerele i celelalte organe ale

f) anexa 30b.1 "Situaia centralizat a arieratelor bugetului general al unitii

| | prevenirii excluderii sociale|

| EXCEDENT/DEFICIT (cod 99.07)

Corelaii ntre formularele de situaii financiare pentru sectorul Administraia

Corelaii ntre formularul "Bilan" (cod 01) i formularul "Contul de rezultat

Corelaii ntre formularele de situaii financiare pentru subsectorul Administraia

Corelaii ntre formularul "Bilan (cod 01) i formularul "Contul de rezultat

3'. La Agenia Naional de Administrare Fiscal, ca urmare a efecturii

2'. La Agenia Naional de Administrare Fiscal, ca urmare a efecturii

3. Nu se respect n cazul Trezoreriei Centrale a Statului datorit efecturii

"Bilan" (cod 01) i anexa 34 "Situaia modificrilor n structura activelor

(Rd. 14 col. 01 rd. 14 col. 3) din formularul anexa 3 "Situaia fluxurilor de

Anexa 31 "Situaia aciunilor deinute de instituiile publice, n numele statului

Anexa 34 "Situaia modificrilor n structura activelor nete/capitalurilor proprii"

Corelaii n cadrul formularului anexa 35b "Situaia activelor fixe neamortizabile"

Corelaii ntre formularul "Bilan" (cod 01) i formularul Contul de rezultat

Corelaii ntre formularele de situaii financiare din subsectorul Asigurri sociale

Corelaii ntre formularul "Bilan" (cod 01) i formularul "Contul de rezultat

Anexa 31 "Situaia aciunilor deinute de instituiile publice, n numele statului

You might also like