adresa: mun. Cahul, Piața Independenței, nr.2
e-mail: directiafinantecahul@gmail.com

APPROVED
by Decision of the Cahul District Council
No. 03/05-IV dated 24.09.2015

REGULATIONS
on the organization and functioning
of the General Finance Directorate of the Cahul District Council

I. GENERAL PROVISIONS

1. This Regulation (hereinafter referred to as the Regulation) is drafted based on Law No. 436-XV of December 28, 2006, on local public administration, Law No. 397-XV of October 16, 2003, on local public finances, Law No. 847-XVIII of May 24, 1996, on the budgetary system and budgetary process, the Law on Public Finances and Budgetary-Fiscal Responsibility No. 181 of July 25, 2014, Law No. 229 of September 23, 2010, on internal public financial control, Law No. 158-XVI of July 4, 2008, on the public function and status of the public servant, as well as the Model Regulation of the General Directorate of Finance of the administrative-territorial unit, approved by Government Decision No. 757 of July 5, 2004. This Regulation establishes the organization and functioning of the General Directorate of Finance of the Cahul District Council.

2. The General Directorate of Finance of the Cahul District Council (hereinafter referred to as GDF Cahul) is a structural subdivision under the authority of the Cahul District Council, which implements and promotes state policy in the field of local public finances. GDF Cahul has a bank and treasury account, as well as a stamp with the State Emblem and its name in the state language.

3. In its activity, GDF Cahul is guided by the Constitution of the Republic of Moldova, the laws and decisions of the Parliament, the decrees of the President of the Republic of Moldova, the ordinances, decisions, and dispositions of the Government, the Orders of the Ministry of Finance, the Decisions of the Cahul District Council, as well as this Regulation.

II. STRUCTURE, STAFF, AND ORGANIZATION OF THE DIRECTORATE’S ACTIVITIES

4. The structure and staffing levels of DGF Cahul are approved by the Cahul District Council in accordance with the provisions of Law No. 158-XVI of 04.07.2008 on the public office and the status of the public servant, Law No. 155 of 21.07.2011 approving the Unified Classifier of Public Functions, Law No. 48 of 22.03.2012 on the remuneration system for public servants, Government Decision No. 331 of 28.05.2012 on the remuneration of public servants, Government Decision No. 1001 of 26.12.2011 on the implementation of certain acts, as well as other applicable legal regulations. The Cahul District Council may make modifications to the structure of DGF and distribute personnel within it according to the district’s needs and specific characteristics.

5. The Directorate is headed by a chief, who is appointed and dismissed by the District Council through a competitive selection process, conducted according to legislation, with notification to the Ministry of Finance. In the absence of the Chief of DGF Cahul, the functions are performed by the Deputy Chief of the Directorate without the issuance of an additional act.

6. The Chief of DGF Cahul is responsible for carrying out the functions and duties of DGF Cahul and represents the Directorate in relations with third parties.

7. The Chief of DGF Cahul ensures the enforcement of laws, decrees of the President of the Republic of Moldova, laws and decisions of Parliament, ordinances, decisions, and dispositions of the Government, Orders of the Ministry of Finance, decisions of the Cahul District Council, and dispositions of the President of Cahul District within the competence of DGF Cahul, as well as the fulfillment of tasks arising from the provisions of this Regulation and other legal acts.

8. The personnel of DGF Cahul is appointed and dismissed by its Chief.

9. The Chief of DGF Cahul has the following competencies:
   – issues orders regarding the core activities of DGF and monitors their implementation;
   – is responsible for the rational use of the financial resources of DGF Cahul;
   – develops/approves the job descriptions of DGF employees;
   – approves the individual activity objectives and performance indicators of public servants;
   – develops and approves DGF's activity plans;
   – ensures permanent control over the observance of internal service rules and labor discipline;
   – rewards and sanctions the personnel under their subordination;
   – exercises other competencies delegated by law or other legal acts.

10. The Chief of DGF Cahul is assisted by a Deputy Chief, who simultaneously serves as the Head of the Budget Planning and Administration Directorate. The Deputy Chief performs the duties delegated by the Chief of DGF Cahul.

11. The structure of DGF Cahul includes the following subdivisions: the Budget Planning and Administration Directorate, the Budget Accounting Section, as well as specialists in legal assistance, accounting, internal auditing, a secretary-typist, and a driver.

12. The Chief of DGF Cahul assigns responsibilities and defines the accountability of the heads of DGF Cahul’s internal subdivisions.

13. The directors and section heads report to the Chief of DGF Cahul. Public servants within the internal subdivisions report both to their respective heads and to the Chief of DGF Cahul.

18. Other duties related to the competence of DGF Cahul:

18.1 participates in the development of draft decisions in its areas of competence;
18.2 ensures continuous monitoring of financial management and control systems within public entities;
18.3 places information about the activity of DGF Cahul on the website;
18.4 examines petitions from individuals and legal entities in accordance with the provisions of the applicable legislation;
18.5 plans, organizes, and conducts internal audit missions to evaluate the financial management and internal control systems of the audited entity;
18.6 documents audit findings accurately and concisely in current and permanent audit files in accordance with the National Standards of Internal Audit (NSIA);
18.7 represents the interests of DGF Cahul in the courts;
18.8 forms committees and working groups to address and resolve specific issues, with specialists/experts from other subdivisions of the County Council potentially being involved;
18.9 keeps records of beneficiaries and totals the decisions of the special commission regarding the granting of one-time allowances for the construction of individual houses or cooperative housing, the purchase of living space, or the restoration of old houses for specific categories of citizens, presenting them on time to the Ministry of Finance;
18.10 carries out other duties in accordance with the applicable legislation.

19. DGF Cahul is vested with the following general rights:

19.1 to dispose of and manage assets;
19.2 to submit proposals to higher hierarchical courts regarding the improvement and efficiency of the process of developing, approving, and executing budgets of administrative-territorial units;
19.3 to send requests to the Territorial Office of the State Chancellery regarding the verification of the legality, if necessary, of acts adopted by local public administration authorities;
19.4 to conduct thematic control over compliance with financial discipline in the process of developing and executing budgets of administrative-territorial units;
19.5 to verify the correctness of the preparation of tariff lists, staffing schedules, monthly distribution of income and expenses of the budgets of administrative-territorial units, and their modifications;
19.6 to verify compliance with personnel limits in public institutions funded by the budget of the administrative-territorial unit;
19.7 to request and receive from local public authorities and public institutions funded by the budget the necessary information for the development and execution of the budget of the administrative-territorial unit;
19.8 to submit proposals for sanctioning the heads of budgetary entities in accordance with the provisions of the applicable legal framework;
19.9 to participate, if necessary, in selecting and certifying individuals to be appointed to positions with economic-financial profiles in public institutions funded by the budgets of first- and second-level administrative-territorial units;
19.10 to exercise control over the rational use of budgetary resources and the efficient use of public assets under the management of entities subordinated to the Cahul District Council;
19.11 to establish relations and collaborate with similar institutions from other countries and international organizations in areas of activity;
19.12 to organize meetings, round tables, or seminars in its areas of activity;
19.13 to exercise any other rights established within the regulatory framework of the Republic of Moldova.

20. The General Directorate of Finance is responsible for:

1. compliance with the legislation of the Republic of Moldova, implementation of the decisions of the Cahul District Council and the provisions of the Cahul District President;

2. ensuring the financial autonomy of the budgets of administrative-territorial units in accordance with the legislative framework;

3. correctly and objectively reflecting the results of the conducted controls in the documentation;

4. maintaining the archive and ensuring the integrity of documents, preventing their deterioration or loss.

IV. Final Provisions

21. In the process of developing and executing the district budget, the General Directorate of Finance collaborates with:
a) The Territorial State Tax Inspectorate,
b) The Territorial Unit of the State Treasury,
c) The Territorial Financial Inspection,
d) The Structural Subdivision of the Department of Statistics and Sociology,
e) Other institutions and organizations.

22. The reorganization or liquidation of the General Directorate of Finance may be carried out by the Cahul District Council under the law.

23. The expenses for maintaining the General Directorate of Finance are funded from the district budget.