Order no. 1172/2021 for the approval of the Procedure for regulating the internal control activity within the National Agency for Fiscal Administration was published in the Official Gazette no. 765 of August 6, 2021, with applicability from the date of publication.
We mention that on the date of entry into force of this order, the provisions of the Order of the President of ANAF no. 433/2014 for the approval of the Internal Control Procedure of the activity carried out by the central and territorial structures of the National Agency for Fiscal Administration are abrogated.
It is important to emphasize that the new order stipulates that the internal control actions started before the entry into force of this order remain subject to the regulations applicable prior to this date.
The internal control action represents the set of operations that verify the activity carried out by the central and subordinated structures of the National Agency for Fiscal Administration and / or by the staff within them in exercising public functions and in fulfilling their duties, in terms of compliance with applicable legislation matter, of the regularity of issuing acts or decisions, in order to identify and correct possible deficiencies and / or deviations, as well as in order to identify the responsibilities and the circumstances in which they occurred.
Thus, in fulfilling their attributions, the internal control bodies have the obligation to respect both the provisions of OUG no. 57/2019 regarding the Administrative Code, as well as those of the other applicable normative acts.
According to the order, the internal control bodies may apply, during the development of a control action, in the accomplishment of the attributions, the following forms, methods and control procedures: forms of internal control:
- the thematic internal control, which consists in the action of verifying the activities and operations specific to some processes carried out within the structure subject to verification, related to the established objectives, for the period subject to control;
- the punctual internal control, which consists in the action of verifying one or more activities, in the concrete conditions of their development in the period subject to the control, related to the established objectives;
The internal control apparatus of the National Agency for Fiscal Administration consists of the services with internal control attributions within the General Directorate of Integrity, as well as the services / offices with internal control attributions within the regional general directorates of public finances and the General Administration of big taxpayers.
The order stipulates that the internal control activity can be generated by the following factors:
- a) requests / dispositions of the president of the National Agency for Fiscal Administration, respectively of the general director of the regional general directorate of public finances or of the general directorate of administration of large taxpayers, for the structures with internal control attributions within them;
- b) self-notifications of the internal control structures regarding the information considered relevant, which justifies the performance of an internal control action, with the approval of the president of the National Agency for Fiscal Administration / general director of the regional general directorate of public finances or of the general directorate. taxpayers, as appropriate;
- c) the risk analysis performed at the level of the General Integrity Directorate, with the approval of the president of the National Agency for Fiscal Administration;
- d) requests formulated by public authorities and / or institutions, with the prior approval of the president of the National Agency for Fiscal Administration;
- e) petitions or notifications of irregularity;
- f) forms for ascertaining and reporting the irregularities prepared by the audit structures.
The internal control device has the following main attributions:
- a) performs internal control actions by which it verifies, in terms of compliance with applicable legislation, the regularity of issuing acts or decisions, in order to identify and correct any deficiencies and / or deviations, as well as to identify responsibilities and circumstances in which to -they produced;
- b) proposes preventive, corrective measures and / or notifying the competent bodies at the end of the internal control actions and may propose operative measures during the internal control actions, if necessary;
- c) draws up internal control documents;
- d) ensures the transmission of the internal control act drawn up to the IT Supervision and Monitoring Service of the activity of the A.N.A.F structures;
- e) solves forms for finding and reporting irregularities, petitions and notifications of irregularity in accordance with the applicable legal and procedural regulations;
- f) carries out the administrative investigation at the request of the disciplinary commissions, according to the legal provisions, with the prior approval of the president of the National Agency for Fiscal Administration, respectively of the general director of the Regional General Directorate of Public Finances / General Directorate of Large Taxpayers;
- g) notifies, with the approval of the president of the National Agency for Fiscal Administration / general director of the regional general directorate of public finances / general directorate of administration of large taxpayers, the competent institutions, when, as a result of the internal control action, there are indications committing a crime, a violation of the regime of conflicts of interest and incompatibilities, or, as the case may be, the disciplinary commission, in the situation of facts that may constitute disciplinary violations.
The internal control bodies draw up the following types of internal control documents:
- a) internal control report, in case the verification of the objectives found deviations and / or deficiencies regarding the activity of the structure or the verified persons or in case at least one of the aspects notified by a petition is confirmed, being it is necessary to establish the responsible persons and to formulate proposals for measures in order to remedy the deviations and / or deficiencies, as well as in case, although no deviations / deficiencies have been found, measures are necessary to prevent the manifestation of some risks;
- b) the internal control note, in case from the verification of the objectives no deviations and / or deficiencies were found;
- c) the classification note of the petition, in the cases in which the petition is anonymous, lacking the identification data of the petitioner or when the petition is repeated and has the same content;
- d) the note for solving the petition, in cases where the petition lacks supporting documents or they are irrelevant or when none of the aspects notified by the petitioner is confirmed;
- e) the note for solving the irregularity notifications;
- f) other acts of internal control, depending on the specifics and needs imposed by the internal control activity.
The internal control report contains, mainly, the following elements:
- a) data regarding the internal control action;
- b) reported aspects;
- c) the purpose and objectives of the internal control action;
- d) data regarding the structure / verified person;
- e) findings – they must be concrete, factually explicit, based on clearly exposed data and documents, eliminating any unnecessary and inconclusive elements and descriptions, which unjustifiably load the content of the internal control report. The findings will be presented for each control objective, with the analysis of deviations and / or deficiencies, the establishment of the responsible persons and of the incident regulations;
- f) the point of view expressed under the conditions provided in art. 14 (8);
- g) conclusions formulated for each control objective of the internal control action, in accordance with the findings resulting from the verifications and following the analysis of the point of view provided in art. 14 (8);
- h) the proposed measures, specifying the established term and the persons responsible for their fulfillment.
Legal basis:
– ANAF Order 1172/2021 for the approval of the Procedure for regulating the internal control activity within the National Agency for Fiscal Administration;
– OG 119/1999 on internal control and preventive financial control *) – republished;
– HG 520/2013 regarding the organization and functioning of the National Agency for Fiscal Administration.