Prefect’s action for annulment of the decision regarding the „subtraction of certain budgetary debts from the bookkeeping”

DREPTUL CONTENCIOSULUI ADMINISTRATIV ŞI FISCAL

Abstract

By the Resolution of the Local Council no. 39/28.11.2018, the local council of the commune approved the re-examination of the Resolution of the Local Council no. 35/11.10.2018 as follows: for the purpose of amending its title, which shall have the following content: „subtraction of certain budgetary debts from the bookkeeping”. In relation to their object, the resolutions were issued as a matter of public authority, in view of terminating certain legal relationships (with the companies involved, whose debts due were to be deducted from the bookkeeping). Therefore, the administrative trusteeship exercised by the respondent by promoting this action, shall be admissible, those two Resolutions of the Local Council being part of the category of the administrative acts issued by the local public administration authorities, within the meaning of the provisions of Article 2 paragraph (1) letter c) of the Law no. 554/2004 on administrative proceedings. Starting from the legal nature of the subtraction operation in the bookkeeping, as being a specific operation for incurring, settling and authorizing expenses, the provisions of the Order of the Minister of Public Finance no. 1177/2018 and of the Order of the Minister of Public Finance no. 2161/2009 shall be applicable in this case, which regulate an own special procedure of inventory and carrying-out the financial and accounting corrections, involving an action of the main authorizing officer, this being an issue related to the budget execution within the meaning of Article 54 para. 3 of Law no. 273/2006. Chapter II item 2.1 of the Order of the MPF no. 1177/2018 refers to the Order of the minister of public finance no. 2.861/2009 on the organization and carrying out of the inventory of items such as assets, liabilities and equity, which, in turn, sets forth that „The subtraction from bookkeeping of certain damages which are not due to the fault of a person shall be made under the approval of the respective authorizing officer, with the opinion of the hierarchical superior authorizing officer. ” At a time when the subtraction of debts from the bookkeeping, respectively their annulment is justified under the Resolution of the Local Council by the occurrence of the limitation period/other objective reasons preventing the recovery of debts, and in relation to the hereinabove indicated rules, this case deals with operations subsumed to the budget execution and falling under the responsibility of the authorizing officers, so that the approval of the subtraction /annulment of the debts from the UAT account under the Resolution of the Local Council is of illegal nature.