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ORDIN Nr

ORDIN   Nr. 1159 din 30 iulie 2004

pentru aprobarea Instructiunilor privind continutul, forma de prezentare si structura programelor elaborate de ordonatorii principali de credite in scopul finantarii unor actiuni sau ansamblu de actiuni

ACT EMIS DE: MINISTERUL FINANTELOR PUBLICE

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 1100 din 25 noiembrie 2004


SmartCity3


    In temeiul art. 10 alin. (6) din Hotararea Guvernului nr. 1.574/2003 privind organizarea si functionarea Ministerului Finantelor Publice si a Agentiei Nationale de Administrare Fiscala, cu modificarile si completarile ulterioare,
    avand in vedere prevederile art. 19 si 79 din Legea nr. 500/2002 privind finantele publice,

    ministrul finantelor publice emite urmatorul ordin:

    Art. 1
    Se aproba Instructiunile privind continutul, forma de prezentare si structura programelor elaborate de ordonatorii principali de credite in scopul finantarii unor actiuni sau ansamblu de actiuni, prevazute in anexa care face parte integranta din prezentul ordin.
    Art. 2
    Ordonatorii principali de credite vor intocmi programele anexe la bugetul acestora, in baza instructiunilor prevazute la art. 1, incepand cu anul bugetar 2006.
    Art. 3
    Directia generala de programare bugetara sectoriala si securitate sociala va lua masuri pentru ducerea la indeplinire a prevederilor prezentului ordin.
    Art. 4
    Prezentul ordin va fi publicat in Monitorul Oficial al Romaniei, Partea I.

                        p. Ministrul finantelor publice,
                               Gheorghe Gherghina,
                                secretar de stat

    ANEXA 1

                                  INSTRUCTIUNI
privind continutul, forma de prezentare si structura programelor elaborate de ordonatorii principali de credite in scopul finantarii unor actiuni sau ansamblu de actiuni

    1. Legea nr. 500/2002 privind finantele publice prevede la art. 19 ca in domeniul finantelor publice Ministerul Finantelor Publice are ca atributii si stabilirea continutului, formei de prezentare si structurii programelor elaborate de ordonatorii principali de credite.
    2. In aplicarea prevederilor mentionate la pct. 1 s-au emis prezentele instructiuni, care au ca scop final intocmirea programelor care sa reprezinte, in faza de elaborare a bugetului, instrumentul de luare a deciziei cu privire la stabilirea prioritatilor din cadrul strategiei sectoriale, iar in faza de executie bugetara, sa evidentieze eficienta cu care s-au cheltuit fondurile publice pentru atingerea scopului/tintei care face obiectul programului.
    In anexa la prezentele instructiuni este redata macheta unui program, care trebuie folosita ca model de fiecare ordonator de credite.
    3. Ordonatorii principali de credite, pentru elaborarea bugetelor sectoarelor lor, trebuie sa fie raspunzatori pentru elaborarea, analizarea si selectarea programelor in cadrul unei limite de cheltuieli generale stabilite de Guvern.
    In functie de sectorul pentru care se elaboreaza un program, evaluarea eficientei cheltuielilor publice prin prisma eforturilor si a efectelor acestora se poate realiza prin metode de analiza pe care ordonatorul principal de credite le considera ca fiind cele mai adecvate pentru programele pe care intentioneaza sa le finanteze.
    4. In intelesul Legii nr. 500/2002 si al prezentelor instructiuni:
    a) programul este o actiune sau un ansamblu coerent de actiuni ce se refera la acelasi ordonator principal de credite, proiectate pentru a realiza un obiectiv sau un set de obiective definite si pentru care sunt stabiliti indicatori de program care sa evalueze rezultatele ce vor fi obtinute, in limitele de finantare aprobate;
    b) institutia publica reprezinta denumirea generica ce include Parlamentul, Administratia Prezidentiala, ministerele, celelalte organe de specialitate ale administratiei publice, alte autoritati publice, institutii publice autonome, precum si institutiile din subordinea acestora, indiferent de modul de finantare a acestora;
    c) creditul de angajament aferent unui program este limita maxima a cheltuielilor ce pot fi angajate in timpul exercitiului bugetar, in limitele aprobate;
    d) creditul bugetar aferent unui program este suma aprobata prin buget, reprezentand limita maxima pana la care se pot ordonanta si efectua plati in cursul anului bugetar pentru angajamentele contractate in cursul exercitiului bugetar si/sau in exercitii anterioare pentru actiuni multianuale;
    e) virarea de credite bugetare este operatiunea prin care se diminueaza creditul bugetar de la o subdiviziune a programului care, in anumite imprejurari, prezinta disponibilitati si se majoreaza corespunzator o alta subdiviziune la care fondurile sunt insuficiente, respectandu-se principiile si dispozitiile legii finantelor publice de efectuare a operatiunilor respective;
    f) plata cheltuielilor aferente unui program este faza din procesul executiei bugetare, reprezentand actul final prin care institutia publica isi achita obligatiile fata de terti;
    g) responsabilul de program este persoana sau compartimentul dintr-o institutie publica, care raspunde de inscrierea programului in strategia programului respectiv, de elaborarea si de urmarirea in executie a acestuia;
    h) costurile eligibile sunt costurile recunoscute de finantatori, respectiv finantate din fonduri publice;
    i) costurile neeligibile sunt costurile necesare realizarii programului, respectiv finantate din fonduri private;
    j) costul programului este egal cu totalul surselor care participa la finantarea acestuia.
    5. Un program trebuie sa contina in mod obligatoriu urmatoarele informatii:
    a) denumirea institutiei publice raspunzatoare de realizarea lui;
    b) denumirea;
    c) prioritatea;
    d) finantatori in parteneriat;
    e) o descriere succinta;
    f) data de incepere a realizarii;
    g) data de inchidere;
    h) finantarea:
    h.1) costurile totale ale programului:
    h.1.1) costurile eligibile;
    h.1.2) costurile neeligibile;
    h.2) sursele de finantare [cele prevazute la pct. 6 lit. a) - j)];
    h.3) rata de finantare (se calculeaza ca raport dintre totalul unei categorii de fonduri si costurile totale ale programului):
    h.3.1) rata de finantare din fonduri publice;
    h.3.2) rata de finantare din fonduri private;
    i) rezultate asteptate:
    i.1) activitati demarate;
    i.2) numar de entitati sustinute;
    i.3) grupuri de comunitati asistate;
    i.4) servicii comunitare sustinute;
    i.5) parteneriate infiintate;
    i.6) lucrari de ambianta realizate;
    i.7) suprafata reabilitata (ha);
    i.8) numar de oameni/animale/pasari/plante/localitati/etc. implicate;
    i.9) numar de initiative sustinute;
    i.10)
    ...
    ...
    i.n)
    j) indicatori de rezultate:
    j.1) numar de locuri de munca create;
    j.2) numar de locuri de munca pastrate;
    j.3) proiecte realizate de comunitatile sustinute;
    j.4) initiative realizate de comunitatile sustinute;
    j.5) numarul initiativelor comunitatii inca active dupa 2 ani;
    j.6) numar de activitati demarate;
    j.7)
    ...
    ...
    j.n)
    k) indicatori de eficienta:
    k.1) costuri pe activitate demarata/entitate sustinuta/servicii comunitare asistate/etc.;
    k.2) cost pe ha de suprafata reabilitata;
    k.3) cost pe loc de munca nou-infiintat/pastrat;
    k.4)
    ...
    ...
    k.n)
    6. Finantarea cheltuielilor aferente unui program se realizeaza din:
    a) bugetul de stat;
    b) bugetul asigurarilor sociale de stat;
    c) bugetul asigurarilor pentru somaj;
    d) bugetul Fondului national unic de asigurari sociale de sanatate;
    e) bugetele fondurilor provenite din credite externe contractate sau garantate de stat si ale caror rambursare, dobanzi si alte costuri se asigura din fonduri publice;
    f) bugetele fondurilor externe nerambursabile;
    g) veniturile proprii;
    h) donatiile si sponsorizarile acordate potrivit legii;
    i) alte resurse atrase de ordonatorii de credite;
    j) surse private.
    7. Finantarea cheltuielilor aferente unui program:
    7.1. din punctul de vedere al surselor poate fi:
    7.1.1. simpla - dintr-o singura sursa, respectiv din unul dintre bugetele sau resursele prevazute la pct. 6 lit. a) - j);
    7.1.2. combinata - din doua sau mai multe dintre bugetele si resursele prevazute la pct. 6 lit. a) - j);
    7.2. din punctul de vedere al finantatorului poate fi realizata de:
    7.2.1. ordonatorul de credite a carui institutie publica este implicata in realizarea programului;
    7.2.2. ordonatorul de credite a carui institutie publica este implicata in realizarea programului in colaborare cu alti ordonatori de credite implicati, daca legea prevede astfel;
    7.2.3. ordonatorul de credite a carui institutie publica este implicata in realizarea programului de colaborare cu organizatii si fundatii, in conditiile legii;
    7.2.4. organizatii si fundatii, in conditiile legii, al caror obiect de activitate corespunde cu scopul programului.
    8. Pentru atingerea scopurilor stabilite prin strategie, un ordonator principal de credite poate finanta din bugetul propriu unul sau mai multe programe a caror evaluare financiara insumata poate sa fie mai mica sau cel mult egala cu nivelul creditelor bugetare prevazute in bugetul sau.
    8.1. Un program poate fi:
    8.1.1. sectorial, daca are ca scop realizarea unei activitati de catre un ordonator de credite, care se incadreaza in structura clasificatiei bugetare functionale, respectiv:
    8.1.1.1. paragraf;
    8.1.1.2. subcapitol;
    8.1.1.3. capitol;
    8.1.2. multisectorial, daca are ca scop realizarea:
    8.1.2.1. unei activitati de catre un ordonator de credite, care face obiectul a doua sau mai multor paragrafe, subcapitole sau capitole ale clasificatiei bugetare functionale, pentru realizarea scopului propus;
    8.1.2.2. unei activitati care rezulta din eforturile depuse de 2 sau mai multi ordonatori de credite, care face obiectul a doua sau mai multor paragrafe, subcapitole sau capitole ale clasificatiei bugetare functionale, daca legea prevede astfel.
    8.2. Din punctul de vedere al profilului economic, printr-un program se pot finanta urmatoarele naturi de cheltuieli:
    8.2.1. de personal;
    8.2.2. materiale si servicii;
    8.2.3. subventii;
    8.2.4. prime;
    8.2.5. transferuri:
    8.2.5.1. consolidabile;
    8.2.5.2. neconsolidabile;
    8.2.6. de capital;
    8.2.7. imprumuturi acordate;
    8.2.8. rambursari de credite, plati de dobanzi si comisioane la credite.
    8.3. Activitatea unui ordonator de credite poate face obiectul unuia sau mai multor programe care trebuie sa realizeze un obiectiv pe care acesta il are de indeplinit:
    - pentru ca un program sa-si atinga scopul, la nivelul ordonatorilor de credite acesta poate fi realizat sub forma unuia sau mai multor proiecte;
    - pentru realizarea unui proiect se pot stabili una sau mai multe masuri;
    - proiectele sau masurile pot face obiectul unei diviziuni a clasificatiei bugetare functionale.
    9. Bugetul unui ordonator de credite poate asigura sursele de finantare pentru urmatoarele categorii de programe:
    9.1. programe-suport pentru functionarea institutiei publice;
    9.2. programe ale caror rezultate pot fi urmarite prin indicatori de eficienta si de rezultate.
    10. Modificarea prevederilor bugetare ale unui program.
    Prin anexe la legea bugetara anuala se aproba creditele bugetare pentru fiecare program, precum si detalierea acestora pe naturi de cheltuieli.
    Creditele bugetare aprobate pentru un program sunt autorizari pe durata exercitiului bugetar.
    Creditele bugetare aprobate pentru un program nu pot fi utilizate pentru finantarea altui program.
    Creditele bugetare aprobate la o natura de cheltuieli nu pot fi utilizate pentru finantarea altei naturi de cheltuieli.
    Virarile de credite bugetare intre programe se pot efectua in limita unei cote de 5% din prevederile programului, care urmeaza a se suplimenta cu cel putin o luna inainte de angajarea cheltuielilor.
    Aceste virari se pot efectua incepand cu trimestrul al III-lea al anului bugetar, cu conditia de a se respecta prevederile Legii nr. 500/2002, ale legilor bugetare anuale si ale celor de rectificare a acestora.
    In cazul in care bugetul unui program s-a suplimentat din Fondul de rezerva bugetara la dispozitia Guvernului, prevazut in bugetul de stat, este interzisa virarea de credite bugetare de la programul respectiv la alt program.
    Virarile de credite bugetare intre naturile de cheltuieli si intre programe trebuie sa fie temeinic justificate.
    Creditele bugetare aprobate pentru un program se modifica numai cu avizul Ministerului Finantelor Publice, astfel:
    A. pe tot parcursul executiei bugetare, de la 1 ianuarie pana la 31 decembrie, in urmatoarele cazuri:
    a) suplimentarea bugetului unui ordonator principal de credite, in cazul in care se suplimenteaza bugetul acestuia din Fondul de rezerva bugetara la dispozitia Guvernului pentru finantarea unei actiuni nou-intervenite pe parcursul executiei bugetare si care are efecte asupra programului;
    b) disponibilizarea la Fondul de rezerva bugetara la dispozitia Guvernului a sumelor care pe parcursul executiei bugetare se constata ca se vor economisi;
    c) trecerea unei activitati de la un ordonator principal de credite la alt ordonator principal de credite, trecere ce necesita si transferarea partiala sau in intregime a unui program;
    B. incepand cu trimestrul al III-lea al anului, virarea de credite bugetare intre bugetele programelor, asa cum prevede Legea nr. 500/2002;
    C. cu ocazia rectificarilor bugetare ce se efectueaza pe parcursul executiei bugetare.

    ANEXA 1 *1)

    *1) Anexa este reprodusa in facsimil.

 ______________________________________________________________________________
| Realizator:                   | Cod:    | (INSTITUTIA PUBLICA) ............. |
|_______________________________|_________|____________________________________|

 ______________________________________________________________________________
| Denumirea programului:        | Cod:    | .................................. |
|_______________________________|_________|____________________________________|

 ______________________________________________________________________________
| Prioritatea: | .................................................. |
|_________________________|____________________________________________________|

 ______________________________________________________________________________
| Parteneri:              | .................................................. |
|_________________________|____________________________________________________|

    Descrierea programului:
 ______________________________________________________________________________
| Programul este destinat sustinerii/dezvoltarii/regenerarii/revitalizarii     |
| ............................................................................ |
| Programul va finaliza lucrarile de ameliorare si imbunatatire a zonelor de   |
| acces si zonelor de interes public din cadrul .............................. |
| ............................................................................ |
| Programul face parte din categoria programelor de dezvoltare regionala si    |
| este localizat in Regiunea ................................................. |
|______________________________________________________________________________|

 ________________________________________
| Data inceperii:   | ............. 200_ |
|___________________|____________________|
| Data inchiderii:  | ............. 200_ |
|___________________|____________________|

    Finantare:

    Semnificatia coloanei I din tabelul de mai jos este urmatoarea:
    I - Anul 200_ si anii anteriori*)

                                                                   - mii lei -
 ______________________________________________________________________________
|  Costurile   | I |Anul 200_|Anul 200_|Anul 200_|Anul 200_|Anul 200_|  TOTAL  |
|  Programului |   |program  |propuneri|estimari |estimari |estimari |         |
|______________|___|_________|_________|_________|_________|_________|_________|
|     A        | 1 |    2    |    3    |    4    |    5    |    6    |7=1+...+6|
|______________|___|_________|_________|_________|_________|_________|_________|
|Total         |   |         |         |         |         |         |         |
|______________|___|_________|_________|_________|_________|_________|_________|
|- eligibile   |   |         |         |         |         |         |         |
|______________|___|_________|_________|_________|_________|_________|_________|
|- neeligibile |   |         |         |         |         |         |         |
|______________|___|_________|_________|_________|_________|_________|_________|
    *) In aceasta coloana se inscriu cheltuielile efectiv realizate pana la anul de baza al noului proces de elaborare a bugetului.

    Semnificatia coloanei I din tabelul de mai jos este urmatoarea:
    I - Anul 200_ estimari

                                                                   - mii lei -
 ______________________________________________________________________________
|   Sursele de   |Cod      |Anul 200_|Anul 200_|Anul 200_| I | I | I |  TOTAL  |
|   finantare    |indicator|si anii  |program  |propuneri|   |   |   |         |
|                |         |anteriori|         |         |   |   |   |         |
|I. credite de   |         |   *)    |         |         |   |   |   |         |
|   angajament   |         |         |         |         |   |   |   |         |
|II. credite     |         |         |         |         |   |   |   |         |
|    bugetare    |         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|       A        |     B   |     1   |     2   |    3    | 4 | 5 | 6 |7=1+...+6|
|________________|_________|_________|_________|_________|___|___|___|_________|
|TOTAL -         |         |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|din care din:   |         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|BUGETUL DE STAT |  50.01  |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|BUGETUL         |         |         |         |         |   |   |   |         |
|ASIGURARILOR    |         |         |         |         |   |   |   |         |
|SOCIALE DE STAT |  50.04  |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|BUGETUL         |         |         |         |         |   |   |   |         |
|ASIGURARILOR    |         |         |         |         |   |   |   |         |
|SOCIALE PENTRU  |         |         |         |         |   |   |   |         |
|SOMAJ           |  50.06  |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|BUGETUL         |         |         |         |         |   |   |   |         |
|FONDULUI        |         |         |         |         |   |   |   |         |
|NATIONAL UNIC   |         |         |         |         |   |   |   |         |
|DE ASIGURARI    |         |         |         |         |   |   |   |         |
|SOCIALE DE      |         |         |         |         |   |   |   |         |
|SANATATE        |  50.05  |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|BUGETUL         |         |         |         |         |   |   |   |         |
|FONDURILOR      |         |         |         |         |   |   |   |         |
|PROVENITE DIN   |         |         |         |         |   |   |   |         |
|CREDITE EXTERNE |         |         |         |         |   |   |   |         |
|SAU GARANTATE   |         |         |         |         |   |   |   |         |
|DE STAT         |  50.14  |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|BUGETUL         |         |         |         |         |   |   |   |         |
|FONDURILOR      |         |         |         |         |   |   |   |         |
|EXTERNE         |         |         |         |         |   |   |   |         |
|NERAMBURSABILE  |  50.30  |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|VENITURI        |         |         |         |         |   |   |   |         |
|PROPRII         |  50.03  |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|DONATII SI      |         |         |         |         |   |   |   |         |
|SPONSORIZARI    |         |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|ALTE SURSE      |         |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|SURSE PRIVATE   |         |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
    *) In aceasta coloana se inscriu cheltuielile efectiv realizate pana la anul de baza al noului proces de elaborare a bugetului.

    Semnificatia coloanei I din tabelul de mai jos este urmatoarea:
    I - Anul 200_ estimari

                                                                   - mii lei -
 ______________________________________________________________________________
|Costurile       |Cod      |Anul 200_|Anul 200_|Anul 200_| I | I | I |  TOTAL  |
|programului     |indicator|si anii  |program  |propuneri|   |   |   |         |
|                |         |anteriori|         |         |   |   |   |         |
|I. credite de   |         |   *)    |         |         |   |   |   |         |
|   angajament   |         |         |         |         |   |   |   |         |
|II. credite     |         |         |         |         |   |   |   |         |
|    bugetare    |         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|       A        |     B   |     1   |     2   |    3    | 4 | 5 | 6 |7=1+...+6|
|________________|_________|_________|_________|_________|___|___|___|_________|
|BUGETUL ....... |  50..   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Capitolul ..... |  ..01   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Chelt. curente  |  ..01   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|chelt. de       |         |         |         |         |   |   |   |         |
|personal        |  ..02   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|chelt. materiale|         |         |         |         |   |   |   |         |
|si servicii     |  ..20   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|subventii       |  ..34   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|prime           |  ..36   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|transferuri     |  ..38   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Chelt. de       |         |         |         |         |   |   |   |         |
|capital         |  ..70   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Imprumuturi     |         |         |         |         |   |   |   |         |
|acordate        |  ..79   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Rambursari de   |         |         |         |         |   |   |   |         |
|credite, plati  |         |         |         |         |   |   |   |         |
|de dobanzi si   |         |         |         |         |   |   |   |         |
|comisioane      |  ..84   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|CREDITE EXTERNE |  50.14  |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Capitolul ..... |  ..14   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Chelt. curente  |  ..01   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|chelt. de       |         |         |         |         |   |   |   |         |
|personal        |  ..02   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|chelt. materiale|         |         |         |         |   |   |   |         |
|si servicii     |  ..20   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|subventii       |  ..34   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|prime           |  ..36   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|transferuri     |  ..38   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Chelt. de       |         |         |         |         |   |   |   |         |
|capital         |  ..70   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Imprumuturi     |         |         |         |         |   |   |   |         |
|acordate        |  ..79   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Rambursari de   |         |         |         |         |   |   |   |         |
|credite, plati  |         |         |         |         |   |   |   |         |
|de dobanzi si   |         |         |         |         |   |   |   |         |
|comisioane      |  ..84   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|FONDURI EXTERNE |         |         |         |         |   |   |   |         |
|NERAMBURSABILE  |  50.30  |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Capitolul ......|  ..30   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Chelt. curente  |  ..01   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|chelt. de       |         |         |         |         |   |   |   |         |
|personal        |  ..02   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|chelt. materiale|         |         |         |         |   |   |   |         |
|si servicii     |  ..20   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|subventii       |  ..34   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|prime           |  ..36   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|transferuri     |  ..38   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Chelt. de       |         |         |         |         |   |   |   |         |
|capital         |  ..70   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Imprumuturi     |         |         |         |         |   |   |   |         |
|acordate        |  ..79   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Rambursari de   |         |         |         |         |   |   |   |         |
|credite, plati  |         |         |         |         |   |   |   |         |
|de dobanzi si   |         |         |         |         |   |   |   |         |
|comisioane      |  ..84   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|VENITURI PROPRII|  50.08  |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Capitolul ......|  ..08   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Chelt. curente  |  ..01   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|chelt. de       |         |         |         |         |   |   |   |         |
|personal        |  ..02   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|chelt. materiale|         |         |         |         |   |   |   |         |
|si servicii     |  ..20   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|subventii       |  ..34   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|prime           |  ..36   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|transferuri     |  ..38   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Chelt. de       |         |         |         |         |   |   |   |         |
|capital         |  ..70   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Imprumuturi     |         |         |         |         |   |   |   |         |
|acordate        |  ..79   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
|Rambursari de   |         |         |         |         |   |   |   |         |
|credite, plati  |         |         |         |         |   |   |   |         |
|de dobanzi si   |         |         |         |         |   |   |   |         |
|comisioane      |  ..84   |         |         |         |   |   |   |         |
|              I.|         |         |         |         |   |   |   |         |
|                |_________|_________|_________|_________|___|___|___|_________|
|             II.|         |         |         |         |   |   |   |         |
|________________|_________|_________|_________|_________|___|___|___|_________|
    *) In aceasta coloana se inscriu cheltuielile efectiv realizate pana la anul de baza al noului proces de elaborare a bugetului.

    Semnificatia coloanei I din tabelul de mai jos este urmatoarea:
    I - Anul 200_ si anii anteriori*)
 ______________________________________________________________________________
|           |   I  |Anul 200_|Anul 200_|Anul 200_|Anul 200_|Anul 200_|  TOTAL  |
|           |      |program  |propuneri|estimari |estimari |estimari |         |
|___________|______|_________|_________|_________|_________|_________|_________|
|     A     |   1  |    2    |    3    |    4    |    5    |    6    |7=1+...+6|
|___________|______|_________|_________|_________|_________|_________|_________|
|Rata de    |100,0%|  100,0% |  100,0% |  100,0% |  100,0% |  100,0% |  100,0% |
|finantare  |      |         |         |         |         |         |         |
|din:       |      |         |         |         |         |         |         |
|___________|______|_________|_________|_________|_________|_________|_________|
|Fonduri    |      |         |         |         |         |         |         |
|publice    | .... | ....... | ....... | ....... | ....... | ....... | ....... |
|___________|______|_________|_________|_________|_________|_________|_________|
|Fonduri    |      |         |         |         |         |         |         |
|private    | .... | ....... | ....... | ....... | ....... | ....... | ....... |
|___________|______|_________|_________|_________|_________|_________|_________|

 ______________________________________________________________________________
| Rezultate asteptate:                                                         |
|                                                                              |
|                                                                              |
| Activitati demarate                                                          |
|                                                                              |
|                                                                              |
| Numar de entitati sustinute                                                  |
|                                                                              |
|                                                                              |
| Grupuri de comunitati ajustate/asistate                                      |
|                                                                              |
|                                                                              |
|______________________________________________________________________________|

    Indicatori de fundamentare:

    Semnificatia coloanei I din tabelul de mai jos este urmatoarea:
    I - Anul 200_ si anii anteriori*)
 ______________________________________________________________________________
|Indicatori de | I |Anul 200_|Anul 200_|Anul 200_|Anul 200_|Anul 200_|  TOTAL  |
|eficienta     |   |program  |prevederi|estimari |estimari |estimari |         |
|______________|___|_________|_________|_________|_________|_________|_________|
|    A         | 1 |    2    |    3    |    4    |    5    |    6    |7=1+...+6|
|______________|___|_________|_________|_________|_________|_________|_________|
|- costuri pe  |   |         |         |         |         |         |         |
|activitate    |   |         |         |         |         |         |         |
|demarata/...  |   |         |         |         |         |         |         |
|______________|___|_________|_________|_________|_________|_________|_________|
|- cost pe ha  |   |         |         |         |         |         |         |
|de suprafata  |   |         |         |         |         |         |         |
|reabilitata   |   |         |         |         |         |         |         |
|______________|___|_________|_________|_________|_________|_________|_________|
|- cost pe ... |   |         |         |         |         |         |         |
|______________|___|_________|_________|_________|_________|_________|_________|
|............. |   |         |         |         |         |         |         |
|______________|___|_________|_________|_________|_________|_________|_________|
    *) In aceasta coloana se inscriu cheltuielile efectiv realizate pana la anul de baza al noului proces de elaborare a bugetului.

    Semnificatia coloanei I din tabelul de mai jos este urmatoarea:
    I - Anul 200_ si anii anteriori*)
 ______________________________________________________________________________
|Indicatori de | I |Anul 200_|Anul 200_|Anul 200_|Anul 200_|Anul 200_|  TOTAL  |
|rezultate     |   |program  |prevederi|estimari |estimari |estimari |         |
|______________|___|_________|_________|_________|_________|_________|_________|
|    A         | 1 |    2    |    3    |    4    |    5    |    6    |7=1+...+6|
|______________|___|_________|_________|_________|_________|_________|_________|
|- numar de    |   |         |         |         |         |         |         |
|locuri noi de |   |         |         |         |         |         |         |
|munca create  |   |         |         |         |         |         |         |
|______________|___|_________|_________|_________|_________|_________|_________|
|- numar de    |   |         |         |         |         |         |         |
|locuri de     |   |         |         |         |         |         |         |
|munca pastrate|   |         |         |         |         |         |         |
|______________|___|_________|_________|_________|_________|_________|_________|
|- proiecte    |   |         |         |         |         |         |         |
|realizate de  |   |         |         |         |         |         |         |
|comunitatile  |   |         |         |         |         |         |         |
|sustinute     |   |         |         |         |         |         |         |
|______________|___|_________|_________|_________|_________|_________|_________|
|............. |   |         |         |         |         |         |         |
|______________|___|_________|_________|_________|_________|_________|_________|
    *) In aceasta coloana se inscriu cheltuielile efectiv realizate pana la anul de baza al noului proces de elaborare a bugetului.

    Comentarii:
 ______________________________________________________________________________
| Programul a fost analizat si propus la finantare in anul .........., cand a  |
| reprezentat o prioritate pentru Ministerul ..................................|
| In anul ......... acest program a devenit/a ramas prioritatea nr. .... pentru|
| minister. Comentarii pentru sustinerea prioritatii:                          |
| Ministerul ................................. va realiza acest program pentru |
| regenerarea/revitalizarea/dezvoltarea ...................................... |
| ............................................................................ |
| Programul intruneste scopul si obiectivele din Programul de Guvernare,       |
| Documentul de pozitie privind negocierea in domeniul ....................... |
| ............................................................................ |
|______________________________________________________________________________|



SmartCity5

COMENTARII la Ordinul 1159/2004

Momentan nu exista niciun comentariu la Ordinul 1159 din 2004
Comentarii la alte acte
ANONIM a comentat Hotărârea 5 2019
    It’s a privilege to share this to the world. You deserve all the praise that comes to you. DR Amber has been a blessing to me since our encounter on the internet. He alone knows it all. I love him so much for his kindness, care, honesty and his help in the life of everyone that has come in contact with him. If not for DR Amber how would I have been able to survive this hardship. His spell made me a LOTTO MAX winner of 60 Million Dollars making my whole life beautiful and amazing. The numbers he gave me to play the lottery was a life changing number from grass to grace and I want to say I’m forever grateful to him. Thank you sir for being a blessing to the helpless. Anyone reading this that needs help can communicate with DR Amber online for indeed he has no match. Website: amberlottotemple.com OR Email: amberlottotemple@yahoo.com
ANONIM a comentat Ordin 1471 2020
    Bună, sunteți în căutarea unui împrumut de consolidare a datoriilor, împrumuturi negarantate, împrumuturi pentru afaceri, împrumuturi ipotecare, împrumuturi auto, împrumuturi pentru studenți, împrumuturi personale, capital de risc etc! Sunt creditor privat, acord împrumuturi companiilor și persoanelor fizice cu dobânzi mici și rezonabile de 2%. E-mail la: christywalton355@gmail.com
ANONIM a comentat Legea 243 2021
    Hello everyone, I want to use this medium to thank a great spell caster called Dr Grceondu for transforming my life financially, i have been playing lottery game for long but have never won any reasonable amount, I contacted Dr Graceondu after i red about him on the internet on how he help a lady with a lottery winning numbers and the lady won a very big amount of money, so i contacted him and He instructed me on what to do which i did and he told me to give him some time to prayers, on the second day he sent me some numbers and he said i should go and play them, so i went to play the numbers he gave me, after two day the result came out, and i went to check and to my greatest surprise my name came out as one of the winners i won $45 million, i still cant believe what happened to me that i am now a millionaire over night, i just want to say a very big thank you to Dr Graceondu i have never seen a powerful man like him, I will advice everyone out there to contact Dr Graceondu if you want to win big in your lottery game. You can reach him via his email, drgraceondu12@gmail.com or WhatsApp him +15204677763, you can also visit his Website. https://drgraceonduadodo.com
ANONIM a comentat Decretul 1231 2021
    i will never stop until the whole World knows about the MOST powerful priest maurice whose contact details I saw in a comment section here few weeks ago, so and i decided to contact him because i was badly in need of help TO SAVE MY MARRIAGE, I explained my situation to PRIEST MURICE. that Everything was going down the drain as my husband WAS constantly cheating on me with other women and he physically abuse me. priest maurice promised to help that my husband will change and will love me unconditionally in less than a week as far that my heart still beats for him. I FOLLOWED HIS INSTRUTION and he prepared a spell for me and my husband called me exactly when priest maurice said. He pleaded and said he needs me back since then he have been the sweetest man on earth. anyone out there reading this comment that need a effect spell caster Can reach him on email:psychicspellsolution@gmail.coM whatsapp:+1(571)3573337
ANONIM a comentat Ordin 12 2006
    Mai este in vigoare acest ordin, din moment ce aven Regulamentul (CE) 396:2005, revizuit 2019, referitor la rezidurile de pesticide din alimente, inclusiv din fructe si legume?
ANONIM a comentat Decretul 770 1966
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Decretul 390 2018
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Rectificare 353 2008
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat OUG 114 2021
    Într-un cuvânt, wow!! Nu pot să cred că banii sunt deja în contul meu. Multumesc, multumesc, multumesc! De obicei, ați transformat o sarcină lungă, consumatoare de timp și intimidantă într-o experiență foarte plăcută și simplificată. Nu pot să vă mulțumesc vouă și doamnei Della Taylor pentru suficientă asistentă. Dna Della Taylor Împrumuturi pentru un sistem excelent și pentru un serviciu excelent. Ambele sunt grozave! dacă aveți nevoie de un împrumut de urgență, îi puteți e-mail la Dellastaylors@yahoo.com WhatsApp pe +1 (209) 251-1529
ANONIM a comentat Decizia 2 2007
    I never use to believe in spell casting until i met Lord Zuma a powerful spell caster who helped me to be a happy person again. i reside in USA. After 4 years of Broken marriage, my husband left me with two kids. I felt like my life was about to end and i almost committed suicide, i was emotionally down for a very long time. Thanks to a Great spell caster called Lord Zuma which i met online on one faithful day when I was browsing through the internet, i came across a lot of testimonies about this particular Great spell caster how he has helped so many people. he has helped people to bring back their Ex lover, some testified that he restores womb, cure cancer and other sickness, and so on. I also came across a testimony, it was about a woman called Sandra, she testified about how his spell made her to be pregnant after so many years of bareness and at the end of her testimony she dropped Lord Zuma's email address. After reading all these, i decided to give it a try and i contacted him and explained my problem to him and he assured me that in less than 48 hours, my husband will call me and beg for forgiveness but i thought it will not work. When he had finished casting the spell, the next day my husband called me and he was begging for forgiveness just as Lord Zuma said. This is not brain washing and after the spell has been cast, i realized that my husband love me like never before and the spell caster opened him up to know how much i love him and how much love we need to share. We are even happier now than before. Lord Zuma is really a gifted man and i will not stop publishing him because he is a wonderful man. If you have a problem and you are looking for a real and a genuine spell caster to solve all your problems contact Lord Zuma now on spiritualherbalisthealing@gmail.com or just visit https://spiritualherbal.blogspot.com and see so many he has helped that are testifying about his good work. He will help you solve all your problems. Once again thank you Lord Zuma for your good deeds. His whatsapp number +1 506 800 1647
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