PFA DAMIAN ZOITA Galati Str.Closca nr.5, Bloc PS 11 B, Ap. !

RAPORT DE EXPERTIZ CONTABIL EXTRAJUDICIAR

CAPITOLUL I. INTRODUCERE Ca"in#t #$p#rt conta"il Da%ian Zoi&a, %#%"r' coti(ant C)CCA* Filiala Galati, c' carn#t nr.+,-. A /1++-, c' s#0i'l in Galati, str.Closca nr.5, "loc PS11B, ap. !, co0 1iscal 2-5-!+.., t#l#1on ,2.-!---5!, %o"il , ! 2+,!3-, 4n "a(a contract'l'i p#r1#ctat c' Baro'l Gala&i, 4nr#5istrat s'" nr.+/15.,-.2,11, a% #1#ct'at #$p#rti(a conta"il6 #$tra7'0iciar6 p#ntr' #$#rci&i'l 1inanciar al an'l'i 2,1,, 'r%6rin0 o"i#cti8#l# sta"ilit# 9i an'%#: 1) verificarea modului de respectare a disciplinei economico-financiare si de realizare a prevederilor din bugetul de venituri si cheltuieli ; 2) verificarea modului de administrare si gestionare a mijloacelor materiale si a fondurilor financiare; 3) verificarea exactitatii si realitatii inregistrarilor in evidente,stabilirea corecta si indeplinirea integrala a obligatiilor financiare si fiscale. Baro'l Galati, ar# s#0i'l in localitat#a Galati, stra0a Brail#i nr.15., co0 1iscal ++2-!13+, t#l.,2.-!1., 1, #;%ail "aro'<5alati.astral.ro, #st# r#pr#(#ntat 0# 0;n'l A8ocat Br#a=na Mirc#a, in calitat# 0# D#can. S#r8ici'l 0# conta"ilitat# #st# con0's 0# 0;na )cono%ist Tanas# Flor#ntina, conta"il s#1. Mat#rial#l# #$a%inat# 0# catr# #$p#rt'l conta"il in pr#(#nta 0;n#i conta"il s#1 a' 1ost 'r%atoar#l# : ; 0oc'%#nt# pri%ar# 0# incasari si plati prin casa, r#sp#cti8 "anca, 0#cont'ril# 0# c=#lt'i#li, stat# 0# plata salarii >p#ntr' proprii salariati?, pri%#, co%isii #$a%inar#, %o0'l 0# inr#5istrar# a o"li5atiilor a8ocatilor >coti(atiil# an'al#, ta$# #$a%#n# intrar# in Baro', alt# ta$# #$a%#n#?, 1act'rar#a pr#statiilor a8ocatial# catr# Tri"'nal'l Galati si C'rt#a 0# Ap#l 1

Galati p#ntr' @O1iciiA, %o0'l 0# incasar# a ac#stora prin "anca cor#lat c' list#l# 0# plata @catr# a8ocatii 0#s#%nati in @O1iciiA, r#5istr'l 7'rnal p# c#l# 12 l'ni, "alant#l# 0# 8#ri1icar# l'nar# si "ilant'l conta"il la .1.12.2,1,. A 1ost 0# as#%#n#a #$a%inat raport'l pri8in0 sit'atia 1inanciara la .1.12.2,1,, in s#ns'l #$ist#nt#i 'n#i concor0ant# c' 0at#l# 0in "ilant si sit'atiil# 0in an#$#. )$p#rti(a n;a constatat si r#tin't, asp#ct# 0# nat'ra sa 1i con0's in #$#rciti'l 2,1, la pr#7'0icii #cono%ico;1inanciar#, 0# as#%#n#a n' a constatat ca ar #$ista op#rati'ni n#inr#5istrat# in #8i0#nt#l# conta"il#. Din p'nct 0# 8#0#r# 1i(ic, 0oc'%#nt#l# conta"il# s'nt pastrat# si ar=i8at# cronolo5ic, iar sit'atiil# conta"il# s'nt in intr#5i%# in1or%ati(at#. )$p#rti(a conta"ila #$tra7'0iciara in #$a%inar#a 0oc'%#nt#lor si #8i0#nt#lor, a a8't in 8#0#r# r#5l#%#ntaril# conta"il# p#ntr' p#rsoan# 7'ri0ic# 1ara scop patri%onial, B#5#a conta"ilitatii nr.32/1++1 r#p'"licataC Or0in'l Minist#r'l'i Finant#lor P'"lic# nr.1+-+/2,, aplica"il 0# la ,1.,1.2,,3C pr#c'% si *#5'la%#nt'l 0# or5ani(ar# 0in 1'nctionar# a D.N.B.*. apro"at prin Eotarir#a nr.2+!/2,, C Eotarir#a nr.- p#ntr' %o0i1icar#a si co%pl#tar#a stat't'l'i pro1#si#i 0# a8ocat a0optata la Con5r#s'l A8ocatilor 0in 21.,-.2,,3 pr#c'% si c#l#lalt# r#5l#%#ntari pri8in0 acti8itat#a #cono%ico;1inanciara a #ntitatiiC B#5#a pro1#si#i 0# a8ocat nr.51/1++5 act'ali(ata si r#p'"licata la 2. 1#"r'ari# 2,11.

CAPITOLUL II. DESFASURAREA EXPERTIZEI CONTABILE EXTRAJUDICIARA Obiectivul nr.1 eri!ic"re" #$%ului %e re&'ect"re " %i&ci'linei ec$n$#ic$(

!in"nci"re &i %e re"li)"re " 'reve%eril$r %in bu*etul %e venituri &i c+eltuieli In con0itiil# #n'ntat# #$a%inar#a, 8#ri1icar#a propri';(isa, a c'prins toat#

0oc'%#nt#l# 0# incasari si plati p# an'l 2,1, >atat prin casa in l#i cat si prin "anca?, s'" asp#ct'l l#5alitatii #$p#rti(a n' a r#tin't 0#1ici#nt# 0# 1on0 sa' #rori car# sa 1i con0's la pr#7'0icii patri%onial#. *#tin#% 'n#l# 0#1ici#nt# 0# 1or%a pri8in0 1'ncti'n#a cont'rilor si or0in#a inr#5istrarii op#rati'nilor 0# %iscari patri%onial#, 0isc'tat# si anali(at# c' con0'c#r#a co%parti%#nt'l'i 1inanciar;conta"il, c'% ar 1i: o"li5atiil# %#%"rilor a8ocati F p#rsoan# 1i(ic# sa' 7'ri0ic# pri8in0 ta$#l#;coti(atiil# an'al#, 1act'rar#a pr#statiilor la capitol'l @ O1icii A si %o0alitat#a 0# 0#contar# prin "anca, stat#l# 0# plata catr# a8ocatii 0#s#%nati p#ntr' ac#st# @ O1icii A, stat# car# s'nt atasat# la act#l# 0# casa 0in @l'naA 0#si s'nt 0at# la plata l'na 'r%atoar# c#l#i la car# s'nt atasat#, #tc?. 2

Fara a 1i o 0#1ici#nta 0# 1on0, %o0'l in car# a inr#5istrat co%parti%#nt'l 1inanciar; conta"il >intai incasar#a coti(ati#i apoi, 0#"itar#a cont'l'i? in5r#'n#a(a anali(a in1or%atiilor c' pri8ir# la r#1l#ctar#a in conta"ilitat# a r#stanti#rilor platitori 0# coti(atii. A8an0 in 8#0#r# ca ac#asta coti(ati# #st# 1i$a >.5l#i/l'na G 12 l#i DNB*? sta"ilita 0# %#%"rii Consili'l'i Baro'l'i, s;ar p't#a r#sp#cta principi'l conta"ilitatii 0# an5a7a%#nt si 'r%ari in %o0 #1ici#nt a8ocatii r#stanti#ri. )8i0#nta o"li5atiilor pri8in0 coti(atiil# an'al# 0atorat# 0# 1i#car# a8ocat in part# s# 1ac# prin atri"'ir#a 'n'i co0 p#rsonal, p# "a(a car'ia s'nt #8i0#ntiat# l'nar incasaril# si 0'pa car# s# cr##a(a si o"li5atia 0# plata. Din anali(a 4ntr#prins6 s# constat6 ca n' #$ista analitic# 0istinct#, #8i0#nta tinan0';s# in cont'l sint#tic !-2 @Cr#0itoriA p#ntr': incasaril# 0in O1icii 0# la Tri"'nal'l Galati, cat si C'rt#a 0# Ap#l Galati si plata catr# a8ocatii 0in O1iciiC coti(atiil# 0atorat# catr# DNB* B'c'r#sti si plata catr# ac#asta or5ani(ati#C alt# an5a7a%#nt#

*#co%an0a% p# 8iitor ca toat# ac#st# op#rati'ni sa s# tina in #8i0#nta conta"ila p# analitic# 0istinct# in "alanta 0# 8#ri1icar# si 0oc'%#nt#l# 7'sti1icati8# si c#l# pri%ar# sa 1i# in8#stit# si c' s#%nat'ra 0# apro"ar# a 0#can'l'i. Bist#l# 0# plata r#pr#(#ntan0 onorarii 0in o1icii ac=itat# in c'rs'l an'l'i 2,1, n' s'nt intot0#'na s#%nat# 0# a8ocatii "#n#1iciari, %oti8atia ac#stora 1iin0 acc#a ca @a' 0atorii n#ac=itat# la coti(atii/co%p#nsar#A. Ac#st# constatari a' 1ost 0isc'tat# si cor#ctat# in ti%p'l 0#s1as'rarii #$p#rti(#i conta"il#. )$p#rti(a atra5# at#ntia in ac#st cont#$t, ca #st# o"li5atori' ca c#l# 0o'a op#ratii conta"il# sa 1i# #1#ct'at# 0istinct : p#ntr' s'%#l# incasat# 0in o1icii a8ocatii s'nt o"li5ati sa #li"#r#(# c=itanta, 0#oar#c# ac#st#a r#pr#(inta 'n 8#nit car# s# i%po(it#a(a C 0aca c' s'%#l# r#sp#cti8# a8ocatii isi ac=ita coti(atia l'nara 1i# catr# "aro', 1i# catr# Casa 0# Asi5'rari a A8ocatilor Filiala Galati, s# 8or intoc%i c=itant# 0# catr# Baro' r#sp#cti8 0# C.A.A. p#ntr' incasar#a s'%#lor. C' pri8ir# la %o0'l 0# r#ali(ar# a "'5#t'l'i 0# 8#nit'ri si c=#lt'i#li p# an'l 2,1,, 0in cont'l 0# #$#c'ti# "'5#tara, Baro'l Galati inr#5istr#a(a 'r%atoar#a sit'ati#: I. H)NITD*I total# 0in acti8itati 1ara scop patri%onial ; 8#nit'ri 0in 0#p'n#ri coti(atii 1i$# an'al# a8ocati . 5 3.+51,52 l#i 2-,..33,,, l#i

; 8#nit'ri 0in ta$# intrar# a8ocati in Baro' ; 8#nit'ri 0in ta$# pro1#sional# a8ocati;0#1initi8at ; 8#nit'ri 0in 0o"an(i "ancar# II.CE)BTDI)BI total# a1#r#nt# acti8itatii 1ara scop patri%onial ; cheltuieli cu salariile din care ; ; ; ; ; din care ; din care ; ; ; ; ; ; ; ; ; din care ; ; ; din care ; ; ; ta$# DNB* cot# B'c'r#sti c=#lt'i#li c' a%orti(ari %i7loac# 1i$# ! c=#lt'i#li c' tiparir# 0oc'%#nt# a8ocatial# c=#lt'i#li a"ona%#nt DPC c=#lt'i#li c' asist#nta pa5ina I#" c=#lt'i#li c' %at#rial# cons'%a"il# c=#lt'i#li c' %at#rial# n#stocat# c=#lt'i#li pri8in0 #n#r5ia si 5a( c=#lt'i#li c' r#0'c#ri co%#rcial# pri%it# c=#lt'i#li c' c=irii si r#0#8#nt# c=#lt'i#li 0# protocol c=#lt'i#li c' 0#plasari a8ocati c=#lt'i#li c' t#l#1on,ta$# postal# c=#lt'i#li c' co%isioan# "ancar# c=#lt'i#li c' a7'toar# %at#rial# c=#lt'i#li c' proprii salariati c=#lt'i#li co%isii #$a%inar# c=#lt'i#li c' asi5'rari social# p#nsii c=#lt'i#li c' so%a7 c=#lt'i#li c' asi5'rari 0# sanatat#

1,..331,,, l#i 2,,.,,,,,, l#i 1!.-32,52 l#i 5-+.1-5,15 l#i 23+..+!,,, l#i 2!+.,+!,,, l#i !,..,,,,, l#i .3..+2,,, l#i +25,,, l#i 15.,!-,,, l#i 2.315,2 l#i 2..,,,,, l#i 1!3.5,3,+- l#i 2!. , ,-5l#i -.., , l#i 5.,35,5. l#i !,2,3. l#i 1.... , 3 l#i 1.!++,!, l#i 1..5 ,55 l#i 5.+!!,,! l#i !..+3,31 l#i 1.1!1,- l#i !.+.2,,, l#i 5.25+,2- l#i 2.5,,,,, l#i -+.+!3,,, l#i !!.--,,,, l#i 1+.2,,,,, l#i !.,+,,+2 l#i

; cheltuieli cu alte asigurari sociale si protectie sociale

- cheltuieli administrative total

; cheltuieli cu servicii executate total

; cheltuieli cu taxe si cotizatii datorate total

III. )JC)D)NT AN 2,1,

1,.5+2,,. l#i

S#r8ici'l 0# conta"ilitat# sta"il#st# cor#ct 8#nit'ril# n#i%po(a"il# si c#l# i%po(a"il#. In con1or%itat# c' art.15, aliniat'l 2 si . 0in Co0'l Fiscal, Baro'l 0# A8ocati Galati n' 0ator#a(a i%po(it p# pro1it p#ntr' 8#nit'ril# i%po(a"il# p#ntr' an'l 1inanciar 2,1, >an#$a nr. 1-? Obiectiv nr., eri!ic"re" #$%ului %e "%#ini&tr"re &i *e&ti$n"re " #i-l$"cel$r

#"teri"le &i " !$n%uril$r !in"nci"re P#ntr' a rasp'n0# la o"i#cti8'l nr.2, s;a' #$a%inat 'r%atoar#l# 0oc'%#nt#: ; ; ; ; ; ; ; ; ; ; r#5istr'l 0# casa intoc%it l'nar C r#5istr'l 0# "anca C list#l# 0# plata p#ntr' salariil# propriilor an5a7ati C list#l# 0# plata p#ntr' co%isiil# 0# #$a%inar# C list#l# 0# plata p#ntr' o1icii a8ocati C c#ntrali(atoar#l# p#ntr' ac=i(itiil# 0# la 1'rni(ori C c#ntrali(atoar#l# p#ntr' 1act'ri cr#0itori >Tri"'nal, C'rt#a 0# Ap#l ? C r#5istr'l 7'rnal p# c#l# 12 l'ni C "alant#l# 0# 8#ri1icar# l'nar# C raportar# 1inanciara an'ala >an 2,1,?.

Doc'%#nt#l# 7'sti1icati8# in0#plin#sc con0itiil# pr#8a('t# 0# l#5islatia in 8i5oar# c' %o0i1icaril# si co%pl#taril# 'lt#rioar# si constit'i# "a(a 0# op#rar# in #8i0#nta conta"ila. In Baro'l Galati la 1in#l# an'l'i 2,1, #ra' inscrisi 'n n'%ar 0# !,! 0# a8ocati 0in car# 2. 0# a8ocati s'nt p#nsionari si .- 0# a8ocati s'nt sta5iari. )8i0#nta analitica a 1i#car'i a8ocat #st# tin'ta #l#ctronic si #$traconta"il, #8i0#nta 0in car# r#('lta o"li5atia 0atorata, incasaril# #1#ct'at# l'nar, atat p#ntr' coti(atia 1i$a 0in an'l c'r#nt cat si r#stant#l# 0in anii ant#riori. !otizatiile fixe anuale sunt consemnate in contul "#1 $ debitori %, inr#5istrat# in r#5istr'l 0# casa in 1i#car# l'na p# "a(a 0# c=itant#. Cota 0# contri"'ti# a a8ocatilor la "'5#t'l Baro'l'i Galati, sta"ilita 0# %#%"rii Consili'l'i Baro'l'i, #st# 0# .5 l#i/l'nar. >art.5-, al.>2? lit. O.? In a1ara 0# ac#asta s'%a, cas#ria "aro'l'i %ai col#ct#a(a si 12 l#i p#ntr' a8ocati 0#1initi8i si 3 l#i p#ntr' a8ocati sta5iari, s'%#l# r#('ltat# 0in ac#st# incasari 8iran0';s# la Dni'n#a Nationala a Baro'rilor 0in *o%ania. >D#ci(ia nr.-1-/1!., .2,,! ?.

Incasaril# r#ali(at# 0in coti(atii s'nt 0# 2-,..33 l#i si constit'i# principala s'rsa 0# 8#nit'ri a Baro'l'i. &e aceea este foarte important modul de constituire a obligatiilor privind contributia 'taxele anuale), incasarea la timp a acestora si siuatia reala a restantierilor. Ba ac#st#a s# a0a'5a : ; 8#nit'ril# r#ali(at# 0in ta$#l# 0# intrar# in "aro' in s'%a 0# 1(3.))1 l#i ; ; 8#nit'ri 0in ta$# pro1#sional# 0# la a8ocati >#$a%#n 0#1initi8at? in s'%a 0# 2((.((( l#i 8#nit'ri 0in 0o"an(i "ancar# in s'%a 0# 1".#)2,*2 l#i. Total 8#nit'ri r#ali(at# p# an'l 2,1, s'nt 0# 5 3.+51,5, l#i. H#nit'ril# 0in acti8itati 1ara scop patri%onial s# r#5as#sc in an#$a nr.1. C' pri8ir# la %o0'l 0# a0%inistrar# a c=#lt'i#lilor p# an'l 2,1,, #$p#rti(a cons#%n#a(a 'r%atoar#l# : ; c=#lt'i#li c' %at#rial# cons'%a"il# s'nt #8i0#ntiat# in an#$a nr. 2, 0'pa c'% 'r%#a(a : ; ; ; ; c=#lt'i#li c' %at#rial# 0# c'rat#ni# si pro0's# sanitar# c=#lt'i#li c' r#c=i(it# cons'%a"il# si tipi(at# c=#lt'i#li c' incarcar# cart's p#ntr' i%pri%ant# alt# c=#lt'i#li 2.5.,,5. l#i 5.11,,!+ l#i 1.5.!,.3 l#i 15.-.5,,! l#i -.., , l#i 5.,35,5. l#i !,2,3. l#i 1.... , 3 l#i +.335,3, l#i 2!. , ,-5 l#i

; c=#lt'i#li c' %at#rial# n#stocat# ; c=#lt'i#li c' #n#r5ia si apa, r#pr#(#ntan0 0# 1apt 5a( >an#$a nr..? ; c=#lt'i#li pri8in0 r#0'c#ril# co%#rcial# pri%it# 0# la 1'rni(ori ; c=#lt'i#li c' c=irii 0in car# : ; ; >an#$a nr. !?C ; c=#lt'i#li 0# protocol >coroan# 1lori, 1#licitari, #tc F an#$a nr. 5? ; c=#lt'i#li c' 0#plasaril# ; c=#lt'i#li postal# si ta$# postal# >an#$a nr. -? 0in car# : ; c=#lt'i#li c' t#l#1oan# *o%t#l#co% ; c=#lt'i#li c' ti%"r# postal# ; c=#lt'i#li c' co%isioan# "ancar# p#ntr' incasari si plati ; c=#lt'i#li c' s#r8icii pr#stat# 0# t#rti >an#$a nr. ? 0in car# : c=#lt'i#li c' c=iria p#ntr' spati' 0# la Tri"'nal Galati

c=#lt'i#li c' inc=iri#ri spati' p#ntr' #$a%#n intrar# in "aro' ..,,,,,, l#i 1.!++,!, l#iC 1..5 ,55 l#i C 25.+!!,,! l#i 1+.531,12 l#i ..5++,22 l#i !..+3,31 l#i 1.1!1,- l#i

; c=#lt'i#li S*B GalatiC

c'

tiparir#

1or%'lar#

contract#

asist#nta

7'ri0ica,

i%p't#rnicir# a8ocatiala in c'ant'% 0# 5!.+.2 l#i, pr#star# #1#ct'ata 0# catr# SC )'ro Pl's ; a"ona%#nt int#rn#t DPC Galati ; pr#statii catr# Baro' Braila;aplicatie oficii ; pr#statii r#1ill cart's, $#ro$ ; intoc%it proi#ct i%o"il str.Bo5o1at nr.2. ; a"ona%#nt pa5ina int#rn#t K)B ; a"ona%#nt l#5islati# ; c=#lt'i#li c' alt# ta$# si i%po(it# 0atorat# >an#$a nr. 3? 0in car# : ; c=#lt'i#li c' ta$# DNB* B'c'r#sti ; c=#lt'i#li 1on0 risc ; alt# c=#lt'i#li ; c=#lt'i#li c' salariil# >an#$a nr. +? 0in car# : a? +entru angajati cu contract de munca individual b) +entru alte categorii de salariati lei c) +entru diverse comisii de examinare total 0in car#: - r#%'n#ratii p#ntr' co%isia 0# cont#statii >1, p#rsoan#? l#i - r#%'n#ratii p#ntr' co%isia 0# 0#1initi8at >1, p#rsoan#? l#i 15.,,,,,, l#i >an#$a nr.1,?C - r#%'n#ratii p#ntr' alt# co%isii #$a%inar# >11 p#rsoan#? in0i8i0'al 0# %'nca in proc#nt 0# 2,,3L ; c=#lt'i#li an5a7ator c' a7'tor 0# so%a7 in proc#nt 0# ,,5L 1+.1!!,,, l#i .3..+2,,, l#i +25,,, l#i ; c=#lt'i#li an5a7ator c' asi5'rari social# 0# p#nsii p#ntr' an5a7atii c' contract r#%'n#ratii p#ntr' co%isia #$a%#n 0# 1on0 >1, p#rsoan#? 15..,,,,, 1,.,,,,,, *,.""",(( lei 1)".*,(,(( l#i #".*(",(( !!.--,,,, l#i 2.,2-,,, l#i ..15+,,, l#i 23+..+! l#i 5.25+,2- l#i 2.,22,31 l#i 2..+.,25 l#i 2.5,,,,, l#i 2.5,,,,, l#i 1.5.!,.5 l#i !+.3!3,,, l#i

; c=#lt'i#li an5a7ator c' asi5'rari 0# sanatat# calc'lat# atat la an5a7atii c' contract 0# %'nca cat si la alt# cat#5orii 0# salarii, co%isii 0# #$a%inar# in proc#nt 0# 5,2L >an#$a nr. 11? 15.,!-,,, l#i

; alt# c=#lt'i#li pri8in0 asi5'raril# social# >a7'toar# %at#rial# F an#$a nr. 5? in s'%a 0# 2.315,2 l#i ; c=#lt'i#li pri8in0 coti(atiil# 0atorat# >an#$a nr. .? ; c=#lt'i#li pri8in0 a%#n(i, p#nalitati ; c=#lt'i#li c' a%orti(ari %i7loac# 1i$# 2,.1,,,,, l#i !5,,, l#i !.,+,,+2 l#i

)$p#rti(a conta"ila cons#%n#a(a 0# as#%#n#a, in capitol'l @ Mo0 0# 5#stionar#a a 1on0'rilor A, c=#lt'i#li c' in8#stitiil# #1#ct'at# la i%o"il'l #$ist#nt, in c'ant'% 0# 25.-.!, 5 l#i, an#$a nr. 12, constan0 in : ; pi#s# 0# %o"ili#r >"iro'ri, %asa consili', 0'lap'ri ar=i8#, c'i#r =ol, sca'n#, #tc? in c'ant'% 0# !. 1-,52 l#iC ; c=#lt'i#li pr#stari s#r8icii #1#ct'at# 0# SC @CostM;Constr'ctA S*B Galati, in c'ant'% 0# .,,,,,, l#i con1or% 1act'rilor nr. 1/2..,-.2,1,, nr.2/2 ., .2,1,, con1or% 0#8i('l'i 0# l'crari an#$at C ; c=#lt'i#li r#paratii con1or% 0#8i( l'crari #$#c'tat# 0# SC @Crist#r%A S*B Galati, in c'ant'% 0# .. !,,!- l#iC ; c=#lt'i#li c' ta%plari# 0# al'%ini' in c'ant'% 0# ..!++,,1 l#iC ; c=#lt'i#li c' %at#rial# 0# constr'ctii >8ar, ci%#nt, "a5=#t#, 1aianta, 5r#si#, #tc?, in c'ant'% 0# 1.--+,11 l#iC ; c=#lt'i#li c' parc=#t 0in l#%n,in c'ant'% 0# ..1--,1, l#iC ; c=#lt'i#li c' o"i#ct# sanitar# in c'ant'% 0# 1.3.,,55 l#i S;a cons#%nat 0# catr# #$p#rti(a, #$ist#nta 0#ci(i#i nr.15 0in an'l 2,1, apro"ata 0# 0#can'l Baro'l'i Galati pri8in0 ac#st# %o0#rni(ari al# i%o"il'l'i #$ist#nt. Intr# Baro'l Galati si Casa 0# Asi5'rari a A8ocatilor 1iliala Galati s;a inc=#iat si 'n contract 0# asoci#r# in participati'n# nr.1, 0in ,1.,5.2,1,, prin car# s;a sta"ilit ca %o0#rni(aril# #1#ct'at# la ac#st i%o"il sit'at in str. Sat'rn nr.1, apartinan0 Cas#i 0# Asi5'rari sa 1i# s'portat# 0# Baro'l Galati r#8#nin0';i ac#st'ia 5 L 0in 8aloar#a i%o"il'l'i. !u privire la asistenta judiciara din oficiu

Fi#car# Baro' or5ani(#a(a *#5istr'l 0# asist#nta 7'0iciara in car# s'nt inscrisi a8ocatii c# pot 1i 0#s#%nati p#ntr' acor0ar#a asist#nt#i 7'0iciar# si a asist#nt#i #$tra7'0iciar#. P#ntr' inscri#r#a in ac#st r#5istr', a8ocatii 0#p'n o c#r#r# la "aro'l 0in car# 1ac part#, 'r%an0 ca inscri#r#a a8ocat'l'i in r#5istr' sa s# #1#ct'#(# in "a(a 0#ci(i#i Consili'l'i Baro'l'i, prin Eotarar#a nr. 1/,..,!.2,,+, in1iint#a(a la ni8#l'i Baro'l'i Galati S#r8ici'l 0# Asist#nta N'0iciara >SAN?, in con1or%itat# c' 0ispo(itiil# B#5ii nr.51/1++5, B#5ii 1+./2,,3 p#ntr' apro"ar#a O.D.G.51/2,,3 pri8in0 a7'tor'l p'"lic 7'0iciar. 3

Con1or% B#5ii pro1#si#i 0# a8ocat nr.51/1++5 act'ali(ata si r#p'"licata, Baro'l inr#5istr#a(a s#r8icii 0# asist#nta 7'0iciara l#5ala 0in o1ici' in ca'(# p#nal# ; c' Tri"'nal'l Galati si C'rt#a 0# Ap#l Galati. )$p#rti(a cons#%n#a(a in ac#st s#ns 'r%atoar#l#: ; 0in car#: ; 0# la Tri"'nal'l Galati, s'%a 0# --,.--5 l#iC >an#$a nr. 1.? ; 0# la C'rt#a 0# Ap#l Galati, s'%a 0# 1.!.,,, l#i.>an#$a nr. 1!?. Baro'l Galati a8ans#a(a onorariil# c'8#nit# 0in s'rs# proprii si col#ct#a(a c' intar(i#r# "anii alocati 0# la "'5#t'l 0# stat p#ntr' ac#st# acti8itati, prin int#r%#0i'l Minist#r'l'i 0# N'stiti#/ Tri"'nal'l Galati/ C'rt#a 0# Ap#l Galati. In an'l 2,1, a' 1ost c#ntrali(at# 'n n'%ar 0# -!-2 0#contari a apararilor 0in o1ici'. Ac#st# s#r8icii s'nt inr#5istrat# intr;'n cont 0istinct !-2 @ cr#0itori A. Din ac#st cont, con1or% sit'atiilor l'nar# 0# asist#nta 7'ri0ica intoc%it# 0# s#cr#tariat'l "aro'l'i, 'tili(an0 o aplicati#;pro5ra%, a8ocatii car# a' 1ost 0#l#5ati sa s'stina pr#statia a8ocatiala s'nt r#%'n#rati. C'ant'%'l s'%#lor ac=itat# la capitol'l @o1iciiA #st# 0# -2.32, l#i, 0i1#r#nta 0intr# s'%a incasata si c#a ac=itata in an'l 2,1, catr# a8ocati, ra%an0 in sol0, 'r%an0 a 1i ac=itata in c'rs'l an'l'i 2,11 > +!.--5; -2.32,O.1.3!5 l#i?. )$#%pli1ica% l'na s#pt#%"ri# 2,1,, ca %o0 0# calc'l >an#$a nr. 15?. )$p#rti(a a i0#nti1icat in conta"ilitat#a Baro'l'i 8ira%#nt# r#p#tat# 0# s'%# 0# "ani catr# Casa 0# Asi5'rari a A8ocatilor 1iliala Galati, in c'ant'% 0# 12-. !1l#i, o part# 0in s'%# 1iin0 r#stit'it# p#rio0ic. S#r8ici'l 0# conta"ilitat# a 7'sti1icat ca ac#st# plati s# 1ac c' scop 0# i%pr'%'t p#ntr' CAA 1iliala Galati pana in %o%#nt'l #c=ili"rarii "alant#i 0# incasari;plati a ac#st#ia: ; contract# i%pr'%'t 0in 21.,1.2,1, ; contract i%pr'%'t 0in 1 .,2.2,1, ; contract i%pr'%'t 0in 13.,2.2,1, ; contract i%pr'%'t 0in ,-.,!.2,1, 23 ,, l#i !5,,, l#i .5,,, l#i 13,!1 l#i in an'l 2,1, s'%a s#r8iciilor 0# asist#nta 7'0iciara catr# Tri"'nal'l Galati si C'rt#a 0# Ap#l Galati >o1icii?, s#r8icii 1act'rat# si incasat# prin "anca, r#pr#(inta +!.--5 l#i,

Obiectiv nr.. eri!ic"re" e/"ctit"tii &i re"lit"tii inre*i&tr"ril$r in evi%ente0&t"bilire" c$rect" &i in%e'linire" inte*r"l" " $bli*"tiil$r !in"nci"re &i !i&c"le +

C' pri8ir# la %o0'l 0# constit'ir# si ac=itar# int#5rala a o"li5atiilor 1inanciar# si 1iscal# p#ntr' an'l 2,1,, #$p#rti(a cons#%n#a(a 'r%atoar#l#: Obli*"tiile "n*"-"t$rului p#ntr' salariatii c' contract in0i8i0'al 0# %'nca si alt# cat#5orii 0# salariati >8#(i an#$a nr. 11?, catr# : -ugetul .sigurarilor /ociale de +ensii

; o"li5ati# constit'ita si 8irata int#5ral in proc#nt 0# 2,,3L, r#pr#(#ntan0 contri"'tia soci#tatii la 1on0'l 0# p#nsii, con1or% l#5ii p#nsiilor 0# stat, in c'ant'% 0# .3..+2 l#i C ; o"li5ati# constit'ita si 8irata int#5ral in proc#nt 0# ,,15L, r#pr#(#ntan0 contri"'tia la 1on0 0# acci0#nt# 0# %'nca si "oli pro1#sional#, in c'ant'% 0# 2 .,,, l#iC -ugetul .sigurarilor /ociale de /anatate

; o"li5ati# constit'ita si 8irata int#5ral in proc#nt 0# 5,2L,r#pr#(#ntan0 contri"'tia soci#tatii la sanatat#, con1or% l#5ii sanatatii, in c'ant'% 0# 15.,!-,,, l#iC ; o"li5ati# constit'ita si 8irata int#5ral in proc#nt 0# ,,35L, r#pr#(#ntan0 contri"'tia p#ntr' conc#0ii si in0#%ni(atii %#0ical#, in c'ant'% 0# 1.5-3,,, l#i C -ugetul de .jutor de /omaj

; o"li5ati# constit'ita si 8irata int#5ral in proc#nt 0# ,,5L, r#pr#(#ntan0 contri"'tia soci#tatii la 1on0'l 0# so%a7, con1or% l#5ii so%a7'l'i, in c'ant'% 0# +25,,, l#iC ; o"li5ati# consit'ita si 8irata int#5ral in proc#nt 0# ,,25L, r#pr#(#ntan0 1on0 0# 5arantar# p#ntr' plata cr#ant#lor salarial#, in c'ant'% 0# !5+,,, l#iC Total o"li5atii an5a7ator calc'lat# si 8irat#, s'nt in c'ant'% 0# 5-.--. l#i. Obli*"tiile "n*"-"tului, r#tin't# p# stat'l 0# plata l'nar >8#(i an#$a nr. 11? a' 1ost calc'lat# cor#ct si 8irat# catr# "'5#t#l# "#n#1iciar#, in c'ant'% 0# !..22 l#i 0'pa c'% 'r%#a(a: -ugetul .sigurarilor /ociale de +ensii

; o"li5ati# constit'ita si 8irata int#5ral in proc#nt 0# 1,,5L,r#pr#(#ntan0 contri"'tia an5a7at'l'i la p#nsia s'pli%#ntara, in c'ant'% 0# 1+.. 1,,, l#iC -ugetul .sigurarilor /ociale de /anatate

; o"li5ati# constit'ita si 8irata int#5ral in proc#nt 0# 5,5L,r#pr#(#ntan0 contri"'tia an5a7at'l'i la 1on0 sanatat#,in c'ant'% 0# 15.+.1,,, l#iC -ugetul de .jutor de /omaj

1,

; o"li5ati# constit'ita si 8irata int#5ral in proc#nt 0# ,,5L,contri"'tia an5a7at'l'i la a7'tor so%a7, in c'ant'% 0# +1 ,,, l#iC -ugetul de /tat

; o"li5ati# constit'ita si 8irata int#5ral in proc#nt 0# 1-L r#pr#(#ntan0 i%po(it p# salarii,in c'ant'% 0# .3.1,.,,, l#iC

CAPITOLUL III

CONCLUZII

P# "a(a constatarilor proprii cons#%nat# %ai s's, la o"i#cti8#l# sta"ilit# #$p#rti(#i, pr#(#nta% "#n#1iciarilor raport'l'i concl'(ii si prop'n#ri 0# anali(a si 0#ci(i#. )ntitat#a a con0's #8i0#nta conta"ila in parti0a 0'"la, r#1l#ctan0 atat 8#nit'ril# cat si c=#lt'i#lil# p#ntr' acti8itat#a 1ara scop patri%onial. )$p#rti(a a pr#l'crat 0at#l# la car# a a8't acc#s, a7'n5an0 la concl'(iil# c# 'r%#a(a a 1i #$p's# in pr#(#nt'l raport. M#ntiona% ca n' a% a8't acc#s la: act#l# stat'tar# al# "aro'l'i, la %apa 0# =otarari si 0#ci(ii a ac#st'ia. D# as#%#n#a, #$p#rti(a a 'r%arit ac'rat#t#a si cor#ctit'0in#a inr#5istrarii 0oc'%#nt#lor c' caract#r 1inanciar;conta"il, r#sp#ctar#a l#5ilor, r#5'la%#nt#lor si instr'cti'nilor aplicat#. D# r#%arcat ca #$p#rti(a n' a r#tin't asp#ct# 0# nat'ra sa 1i a0's pr#7'0icii #cono%ico;1inanciar# 0in acti8itat#a 0# "a(a a Baro'l'i si consi0#ra% ca 5#stionar#a 0# 0#po(it# "ancar#, a 1ost 'na "#n#1ica, 8#nit'ril# 0in 0o"an(i ins'%an0 1!.-32,52 l#i in an'l 2,1,. C' pri8ir# la r#sp#ctar#a Re*ul"#entului %e C"&", #$p#rti(a r#co%an0a 'r%atoar#l# : ; 0nregistrarea operativa a incasarilor si platilor in numerar efectuate prin caseria -aroului de avocati 1alati, pe baza documentelor justificative, in 2egistrul de !asa, si expertul propune ca incasarile zilnice sa fie depuse in contul curent in ziua urmatoare. ; $ 2egistrul de casa se intocmeste in doua exemplare de casierul unitatii sau de alta persoana imputernicita,se semneaza de catre casier pentru inregistrarea operatiunilor efectuate,si de catre persoana din compartimentul financiar-contabil

11

desemnata pentru primirea exemplarului 2 si actelor justificative anexate %. +rimul exemplar se arhiveaza la caseria baroului. ; /a se faca periodic verificarea faptica a numerarului la caseria -aroului si punerea de acord cu soldul scriptic din evidenta contabila. Ba prop'n#r#a #$p#rt'l'i, in (i'a 0# 1+ a'5'st 2,11, s;a #%is o 0#ci(i# prin car# s;a constit'it o Co%isi# 0# in8#ntari#r# a n'%#rar'l'i #$ist#nt p#ntr' sta"ilir#a sol0'l'i 0# casa la s1arsit'l (il#i. Sol0'l sta"ilit a 1ost in s'%a 0# 23.5 l#i. In 'r%a 8alori1icarii ac#st'i in8#ntar sol0'l 1aptic cor#sp'n0# c' sol0'l scriptic. Consi0#ra% n#c#sar ca p#ntr' c=#lt'i#lil# %ari sa s# intoc%#sca, in pr#ala"il @ nota 0# n#c#sitat# A, in car# sa s# 7'sti1ic# n#c#sitat#a apro8i(ionarii sa' pr#starii s#r8iciilor, nota c# 8a 1i apro"ata 0# p#rsoan#l# 0#s#%nat# p#ntr' 8i(a 0# control pr#8#nti8 >0#can, conta"il s#1? asa c'% s;a proc#0at si pana ac'%. D# as#%#n#a sa s# or5ani(#(# licitatii, #8itan0';s# ast1#l oric# 1#l 0# s'spici'n# c' pri8ir# la intin0#r#a cost'rilor, pr#c'% si o"tin#r#a 0# 5arantii la r#c#ptia li8rarilor, r#sp#cti8 pr#statiilor 0# s#r8icii. D# as#%#n#a, conta"il'l s#1 prin p#rsonal'l 0# #$#c'ti#, sa pr#(int# p#rio0ic con0'c#rii Baro'l'i, prop'n#ri pri8in0 anali(a contract#lor in 0#r'lar# p#ntr' a s# #8ita ast1#l c=#lt'i#lil# n#7'sti1icat#. )$p#rti(a %#ntion#a(a 0# as#%#n#a, ca n' in toat# ca('ril# o part# 0in a8ocati sa' sta5iari isi ac=ita in %o0 r#5'lat coti(atiil#, ast1#l in ac#asta sit'ati#, r#1l#ctar#a in 0#"it %ai intai a 0atori#i si apoi in cr#0it a platii ar sol0a 'n %ar# n'%ar 0# 0#"itori, 0ar #$p#rti(a pr#ci(#a(a ca n'%ai ast1#l ar #$ista posi"ilitat#a ca or5an'l 0# con0'c#r# al "aro'l'i sa poata aplica pr#8#0#ril# stat't'l'i c' pri8ir# la n#plata coti(ati#i. Ast1#l, r#1l#ctar#a n'%ai a incasarilor 0in coti(atii @ 1ara A sa #$ist# posi"ilitat#a co%pararii o"li5atiilor 0atorat# 0in ac#st#a, con0'c la i%posi"ilitat#a constr'irii 'n'i "'5#t "a(at p# 0at# c#rt#. In c##a c# pri8#st# control'l 1inanciar int#rn sa' a'0it int#rn al Baro'l'i, #$p#rti(a cons#%n#a(a in#$ist#nta 'n'i raport in Co%isia 0# C#n(ori a 'n'i %#%"r' car# sa 1i# a"sol8#nt 0# st'0ii #cono%ic#, a0ica a 'n'i #$p#rt conta"il. Consi0#ra% n#c#sar ac#st sp#cialist #cono%ic ca %#%"r' al co%isi#i 0# c#n(ori, car# prin rapoart#l# intoc%it# p#rio0ic ar s#%nala #8#nt'al#l# #rori sa' pr#7'0icii 1inanciar;conta"il# a0's# in a0%inistrar#a si 5#stionar#a patri%oni'l'i "aro'l'i. O part# 0in atri"'tiil# Co%isi#i 0# C#n(ori s'nt: ; 8#ri1ica 0aca "ilant'ril# conta"il# si raportaril# 1iscal# p#rio0ic# s'nt l#5al intoc%it# si in concor0anta c' r#5istr#l# 0# #8i0#nta conta"il# tin't# 0# D#parta%#nt'l )cono%icC ; 8#ri1ica p#rio0ic c#l p'tin o 0ata p# tri%#str' patri%oni'l Baro'l'iC ; 8#ri1ica c#l p'tin o 0ata p# l'na si p# n#ast#ptat# %o0'l in car# #st# tin't *#5istr'l 0# Casa si s'nt 5#stionat# r#s'rs#l# "an#stiC 12 %o0'l in car# #st# 5#stionat

; 8#ri1ica c#l p'tin o 0ata p# tri%#str' %o0'l in car# s'nt r#ali(at# cr#ant#l# Baro'l'i pr#c'% si concora0anta si #1#ct'ar#a c=#lt'i#lilor potri8it 0#stinati#i apro"at# 0# or5an#l# pro1#si#iC ; 8#ri1ica si prop'n# %as'ril# n#c#sar# tin#rii #8i0#nt#i conta"il#C ; 1or%'l#a(a si inaint#a(a prop'n#ril# D#can'l'i 8i(an0 cr#st#r#a #1ici#nt#i si a si5'rant#i r#s'rs#lor 1inanciar#. In ac#lasi cont#$t, Consili'l Baro'l'i rasp'n0# 0# proi#ctar#a, i%pl#%#ntar#a si %#ntin#r#a 'n'i control int#rn r#l#8ant p#ntr' intoc%ir#a si pr#(#ntar#a a0#c8ata a sit'atiilor 1inanciar# car# sa n' contina a"at#ri, 0#nat'rari s#%ni1icati8#, 0atorat# 1ra'0#i sa' #rorii, s#l#ctar#a si aplicar#a politicilor conta"il# a0#c8at#, #la"orar#a 'nor #sti%ari conta"il# r#(ona"il# in circ'%stant#l# 0at#.

)$p#rt Conta"il, )c. Da%ian Zoita.

1.