The work program for economic and financial inspection device sets the minimum content of the economic – financial inspections, respectively the entities in which the control is exercised, the control actions and the period of the control.
The procedure of selection of the economic operators to be included in the work programs shall be based on a risk analysis in accordance with the Methodological Norms regarding the establishment, organization and operation of the economic financial inspection, using the following criteria: the importance of the economic operator (regional, local); its economic and financial situation (including, but not limited to loss, debts, claims); facilities granted (including, but not limited to subsidies / transfers, internal and external credits guaranteed by the state); reporting and fulfillment of economic and financial indicators approved by the revenue and expenses; the period of the previous verification of the same nature and with the same goals until the expiry of the limitation; demands of institutions / authorities. In the annual, quarterly and monthly work program, are summarized, mainly, the entities with high-risk.
The duration of development of the control is determined based on the entity’s organizational structure and volume of activity, control objectives and the period under review.
The General Directorate of economic and financial inspection of the Ministry of Finance will follow these steps and deadlines in the process of drafting and approving the programs of activity:
a) it shall, until 15 October inclusive, draft its own annual work program project;
b) analyzes, centralizes and correlates the drafts of annual work programs, split into quarters and months, passed by each territorial structure of economic and financial inspection, as well as the draft of his own program of activity;
c) formulates and submits to the territorial structures of economic and financial inspection, in order to be reviewed, until October 31, any changes / additions to the project activity programs transmitted by them;
d) analyzes, centralizes and drafts the annual work program for the entire economic and financial inspection device, with breakdown by quarters and months, and forwards it, until November 20 inclusive, to the Romanian Court of Accounts in order to be correlated with its work program;
e) submits for approval to the leadership of the Ministry of Public Finance, within 5 working days of receipt of the draft program, the work program linked with the activity program of the Romanian Court of Accounts, under the signature of the General Director of the General Directorate for economic and financial inspection;
f) within maximum 5 business days from approval, sends the program to each territorial structure of economic and financial inspection.