Attributions
The Financial Accounting Direction is headed by an economic director subordinated to the Rector. The Economic Director is responsible for the coordination of the financial-accounting and management activity in accordance with the legislation in force, with the following duties:
- Elaboration and follow-up of the forecast budget of revenues and expenditures;
- Evidence of income and expenditure by sources of financing;
- Accounting of economic operations by financing sources;
- Valorisation of the results obtained from the inventory commissions and their recording in the accounting records;
- Preparation of the balance sheet and its analysis.
The Financial Accounting Direction, through its activity, ensures the measurement, evaluation, knowledge, management and control of its assets, debts and capital, as well as the results obtained from its activity, also provides information to the authorizing officer on the implementation of the revenue and expenditure budget, the patrimony under management and the annual execution account.
The Financial Accounting Direction ensures the timely and systematic recording, processing, disclosure and maintenance of information on financial position, financial performance and cash flows, both for the internal requirements of the university and for relations with the principal credit officer, tax authorities and control and other users.
The persons within the service, designated with their own preventive financial control activity, can not be involved, through the service duties, in the approval, execution and registration of the operations under their own preventive financial control.
Econimic Director: Matac Liviu
Contact: liviu.matac@umfcd.ro
Objectives
- Daily collection of bank and currency account statements from the Treasury and Commercial Banks for all UMPCD activities as well as the submission of payment documents (payment orders, checks, addresses and other financial documents);
- Daily cash deposit with the Treasury on the basis of the bill of lading;
- Daily check of the bank and currency account statements, the cash report for all UMPCD activities;
- Verification of returns for internal and external travel, as well as preparation of bank documents for the rights of traveling;
- Drawing up the payment orders for payment of the obligations to the state budget, the social insurance budget and verifying the concordance of these sums with the ones in the recapitulation of the states with the RUNOS Direction;
- Preparation of payment orders for payment of debts to suppliers;
- Drawing CECs for cash withdrawals from the treasury (salaries, travel, advances, scholarships, subscriptions, accounts, etc.);
- Ensures the realization through the UMPCD cashier of the collection and payment operations in accordance with the legal provisions in force and the compilation of the cash registers;
- Carrying out all the operations related to receiving, distributing, justifying, keeping records of mass tickets and preparing documentation for the refund of undue vouchers;
- Reprogrammed payments for wages, scholarships and other non-time-expired pecuniary rights;
- Sends for archiving all the documentation resulting from the activity of the compartment;
- Execution and follow-up of the execution of the expenditures by financing sources, respectively by articles and budgetary paragraphs;
- Making and tracking the execution of revenues by financing sources and following their classification in the institutional, complementary and revenue and expense budgets;
- Drawing up the balance of cash availability and scoring with the treasury and commercial banks;
- Collaborates with the company that assists the accounting financial program and resolves any inconsistencies in the system;
- Respect order and discipline in the workplace, fulfill all the service obligations under the law, the labor contract, as well as the provisions of the hierarchically superior managers;
- Ensures compliance with the hygiene standards of the workplace;
- Drawing up the various addresses necessary for the proper development of the specific activities within UMPCD.
- Applying the Procedure for Employing, Clearing, Authorizing and Paying Expenditure on the basis of payment documents corresponding to public procurement contracts, orders, conventions, labor contracts, etc. and any other documents by which they legally commit payment obligations from the budget approved for that year;
- Registering in ALOP the budgetary credits and global / individual budgetary commitments accompanied by the Fundamental Notes for making the payments in question;
- Receiving the legal engagement projects from the university departments and verifying them;
- Drawing up and endorsement, on the basis of the supporting documents submitted by the departments of the university, of the Payment Ordinances accompanied by the supporting documents in the original, namely the tax invoice and the specific documents evidencing the completion of the liquidation phase;
- Verification of payment orders together with the original supporting documents to see if the conditions for clearing the commitments are met, passing them to the specialist departments within the university for signing;
- Approval of travel requests in the country and abroad from own funds of UMPCD;
- Coordination of the university budgeting activity;
- Sending the Income and Expenditure Budget to the Ministry of National Education and Scientific Research and registering it in the FOREXEBUG program;
- Ensuring appropriate arrangements for the organization of accounting, so as to provide the necessary information for the preparation of the Budget, as well as the reporting of budget execution;
- Completing the "Traveling Orders" for the personnel employed in the unit
- Update the operational procedures generated by the line service and ensure that they are respected by all subordinate staff;
- Periodically analyzes the specific service objectives and performance indicators associated with them and proposes improvement measures;
- Drawing up the regular reports requested by the chief credit officer, the Sector 2 Treasury, the National Institute of Statistics, the Ministry of Public Finance and other public institutions with which it has collaboration relations.
Head of Officer: Ionescu Camelia Lucica
Contact: camelia_ionescu@umfcd.ro
Objectives
- Chronological and systematic accounting of all accounting documents related to the incomes and exits of the patrimony on the management and sources of financing, performing the accounting records of the university in strict accordance with the legal provisions;
- Synthetic and analytical highlighting of the investment objectives by financing sources;
- Highlighting borrowers, creditors, suppliers by financing sources;
- Preparation of analytical balances for each management;
- Making the monthly score between the accounting and technical-operative records and correcting the inconsistencies;
- Ensuring the carrying out of accounting operations from all sources of financing provided in the annual budgets;
- Driving the analytical and synthetic records of fixed assets, inventory objects, materials by financing sources and places of use;
- Leadership, organization, reporting, bookkeeping by financing sources: basic funding, complementary financing, scientific research contracts, own revenues (extrabudgetary revenues from taxes and other income, self-financing activities, sponsorships)
- Keep records of the funds received from the state budget by chapter:
a) Basic funding
b) Complementary financing consisting of: - Capital repairs - Canteen subsidies - Scholarships - Student transport - Social benefits (computer purchases, student activities, etc.) - Investments - Rehabilitation and endowment; - Monthly reflection of financial-accounting information in the cumulative balance at UMF level;
- Carrying out and tracking the execution of expenditures by financing sources, respectively articles and budget lines;
- Making and tracking the implementation of revenues by financing sources and monitoring their classification in the institutional, complementary and revenue and expenditure budgets;
- Preparation and verification of balance sheets for checking of synthetic and analytical accounts;
- Organizing the financial-accounting and management activity in accordance with the laws in force (keeping the accounting by categories and on each item of evidence, maintaining the accounting of the quantitative-value material values, or only the value);
- Compliance with the accounting rules of storage and storage in the form of technical support and control of data recorded in accounting in all situations where automatic data processing systems are used;
- Preparation of the quarterly and annual accounting balances in accordance with the provisions of the Accounting Law and according to the Ministry of Finance, the annual budget execution with strict observance of the rules regarding the closing of the accounting accounts, the drawing up and submission of the specific financial statements of the institutions;
- Preparation of the logs provided by the Accounting Law, the Journal Register, the Inventory Register, the Great Book;
- Valorisation of inventory results based on inventory lists received from heritage inventory committees in accordance with specific legislation;
- Organizing and keeping records of the public and private patrimony of the university, accounting accordingly according to the legal provisions;
- Organizing the extra-accounting records for the operations subject to this recording regime, of off-balance-sheet accounts in accordance with the legal provisions;
- Conducting inventory confrontations and accounting for differences resulting from inventory;
- Transmitting, receiving, processing the hive confirmations in the inventory of balances and taking all measures to avoid prescribing the remaining amounts to be cashed;
- Take all measures to clarify all balances in the verification balance, explain their composition;
- Compliance with the rules issued by the Ministry of Finance regarding the drawing up and use of the supporting and accounting documents for all the patrimonial operations and their recording in the accounting period during which they relate;
- Collaborates with the company that assists the accounting financial program and resolves any inconsistencies in the system;
- Respects the order and discipline at the workplace, fulfill all the service obligations under the law, the employment contracts, as well as the provisions of the hierarchically superior managers;
- Ensures compliance with hygiene standards for the workplace;
- Drawing up the various addresses necessary for the proper conduct of the specific activities within UMPCD;
- Updates the operational procedures generated by the line service and ensures compliance by all subordinate staff;
- Periodically analyzes the specific service objectives and performance indicators associated with them and proposes improvement measures;
- Archives all documentation resulting from the compartment activity
Head of Office: Calin Mihaela Constanta
Contact: mihaela.calin@umfcd.ro
