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ORDIN Nr

ORDIN   Nr. 4640/827/762/46/1512 din 23 august 2001

pentru aprobarea Normelor metodologice privind constituirea, utilizarea si reportarea veniturilor extrabugetare reprezentand indemnizatii cuvenite pentru cazurile de producere a riscurilor asigurate la bunurile din dotare

ACT EMIS DE: SERVICIUL ROMAN DE INFORMATII


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              Nr. 4.640 din 23 august 2001
              SERVICIUL DE INFORMATII EXTERNE
              Nr. 827 din 16 august 2001
              SERVICIUL DE PROTECTIE SI PAZA
              Nr. 762 din 24 august 2001
              SERVICIUL DE TELECOMUNICATII SPECIALE
              Nr. 46 din 24 august 2001
              MINISTERUL FINANTELOR PUBLICE
              Nr. 1.512 din 10 august 2001
ACT PUBLICAT IN:            MONITORUL OFICIAL  NR. 746 din 22 noiembrie 2001

    Directorii Serviciului Roman de Informatii, Serviciului de Informatii Externe, Serviciului de Protectie si Paza, Serviciului de Telecomunicatii Speciale si ministrul finantelor publice,
    in temeiul prevederilor art. II din Legea nr. 43/2001 pentru modificarea si completarea Legii nr. 15/1998 cu privire la asigurarile facultative de bunuri, persoane si raspundere civila in Ministerul Apararii Nationale, Ministerul de Interne si Ministerul Justitiei - Directia Generala a Penitenciarelor,
    emit urmatorul ordin:

    Art. 1
    Se aproba Normele metodologice privind constituirea, utilizarea si reportarea veniturilor extrabugetare reprezentand indemnizatii cuvenite pentru cazurile de producere a riscurilor asigurate la bunurile din dotare, emise in aplicarea Legii nr. 15/1998 cu privire la asigurarile facultative de bunuri, persoane si raspundere civila in Ministerul Apararii Nationale, Ministerul de Interne, Serviciul Roman de Informatii, Serviciul de Informatii Externe, Serviciul de Protectie si Paza, Serviciul de Telecomunicatii Speciale si Ministerul Justitiei - Directia Generala a Penitenciarelor si a Legii nr. 43/2001 pentru modificarea si completarea Legii nr. 15/1998 cu privire la asigurarile facultative de bunuri, persoane si raspundere civila in Ministerul Apararii Nationale, Ministerul de Interne si Ministerul Justitiei - Directia Generala a Penitenciarelor, prevazute in anexa care face parte integranta din prezentul ordin.
    Art. 2
    Normele metodologice prevazute la art. 1 se publica in Monitorul Oficial al Romaniei, Partea I.

                 Directorul Serviciului Roman de Informatii,
                                 Radu Timofte

              p. Directorul Serviciului de Informatii Externe,
                               Constantin Rotaru

               p. Directorul Serviciului de Protectie si Paza,
                              Iulian Crainiceanu

              Directorul Serviciului de Telecomunicatii Speciale,
                                 Tudor Tanase

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

    ANEXA 1

                              NORME METODOLOGICE
privind constituirea, utilizarea si reportarea veniturilor extrabugetare reprezentand indemnizatii cuvenite pentru cazurile de producere a riscurilor asigurate la bunurile din dotare

    1. Potrivit prevederilor art. 3 alin. (2) din Legea nr. 15/1998 cu privire la asigurarile facultative de bunuri, persoane si raspundere civila in Ministerul Apararii Nationale, Ministerul de Interne, Serviciul Roman de Informatii, Serviciul de Informatii Externe, Serviciul de Protectie si Paza, Serviciul de Telecomunicatii Speciale si Ministerul Justitiei - Directia Generala a Penitenciarelor, cu modificarile si completarile ulterioare, sumele reprezentand indemnizatiile cuvenite pentru cazurile de producere a riscurilor asigurate la bunurile din dotare se retin ca venituri extrabugetare de catre Ministerul Apararii Nationale, Ministerul de Interne, Serviciul Roman de Informatii, Serviciul de Informatii Externe, Serviciul de Protectie si Paza, Serviciul de Telecomunicatii Speciale si Ministerul Justitiei - Directia Generala a Penitenciarelor si se gestioneaza prin contul 50.03 "Disponibil al ministerelor si institutiilor subordonate", deschis la Directia de trezorerie si contabilitate publica a municipiului Bucuresti pe seama ordonatorilor principali de credite.
    Contul 50.03 "Disponibil al ministerelor si institutiilor subordonate" se crediteaza cu sumele reprezentand indemnizatiile cuvenite pentru cazurile de producere a riscurilor asigurate la bunurile din dotare si se debiteaza cu sumele reprezentand cheltuieli privind repararea sau achizitionarea de tehnica militara.
    Disponibilul ramas la finele anului se reporteaza in anul urmator cu aceeasi destinatie.
    Pentru constituirea si utilizarea veniturilor extrabugetare se intocmeste buget de venituri si cheltuieli, care se aproba de ordonatorul principal de credite.
    2. In contractele de asigurare facultativa a bunurilor din dotare, incheiate de unitatile Serviciului Roman de Informatii, Serviciului de Informatii Externe, Serviciului de Protectie si Paza si Serviciului de Telecomunicatii Speciale cu societatile de asigurare, se va mentiona contul deschis pe seama ordonatorilor principali de credite, in care se vireaza indemnizatiile cuvenite pentru cazurile de producere a riscurilor asigurate.
    3. Veniturile extrabugetare se utilizeaza pentru repararea bunurilor din dotare asigurate, care au fost avariate, precum si pentru achizitionarea de tehnica militara noua in vederea inlocuirii celei avariate, in cazul in care repararea este costisitoare si ineficienta.
    Repararea bunurilor avariate se poate face in unitatile de profil specializate ale Serviciului Roman de Informatii, Serviciului de Informatii Externe, Serviciului de Protectie si Paza si Serviciului de Telecomunicatii Speciale, dupa caz, ori la agenti economici specializati, cu respectarea legislatiei in vigoare.
    Procurarea de tehnica militara noua se face potrivit normelor metodologice privind finantarea investitiilor la institutiile publice, inscriindu-se in lista cuprinzand obiectivele de investitii cu finantare din venituri extrabugetare, anexa la bugetul de venituri si cheltuieli al institutiei, si cu respectarea legislatiei in vigoare ce reglementeaza achizitiile de bunuri.
    4. Cheltuielile pentru reparatii la bunurile avariate sau pentru achizitii de tehnica militara noua se efectueaza de catre unitatile stabilite de ordonatorul principal de credite, in limita veniturilor extrabugetare realizate si potrivit destinatiilor aprobate prin bugetul de venituri si cheltuieli din mijloace extrabugetare.
    5. Disponibilul ramas la sfarsitul anului se reporteaza in anul urmator si va fi folosit cu aceeasi destinatie.
    6. Disponibilitatile, cheltuielile si veniturile activitatii finantate din venituri extrabugetare se evidentiaza in contabilitate cu ajutorul conturilor:
    - 120 "Disponibil al institutiei finantate din venituri extrabugetare";
    - 420 "Cheltuielile institutiei publice finantate din venituri extrabugetare";
      520 "Veniturile extrabugetare ale institutiei publice".
    Veniturile si cheltuielile privind executia bugetului activitatii finantate din venituri extrabugetare se raporteaza distinct in anexa la darea de seama contabila pentru "Institutii publice", potrivit normelor elaborate de Ministerul Finantelor Publice.



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