POSIBILE SOLUȚII DE MODERNIZARE ȘI INFORMATIZARE A CONTROLULUI FINANCIAR PREVENTIV PROPRIU ÎN MINISTERUL APĂRĂRII NAȚIONALE ÎN CONTEXTUL PANDEMIEI DE CORONAVIRUS
POSSIBLE SOLUTIONS FOR MODERNIZATION AND COMPUTERIZATION OF OWN PREVENTIVE FINANCIAL CONTROL IN THE MINISTRY OF NATIONAL DEFENSE IN THE CONTEXT OF THE CORONAVIRUS PANDEMI

Summary/Abstract: The own preventive financial control is also carried out in entities of the Ministry of National Defence based on a customized normative framework, starting from the one established for all public institutions. This normative framework that applies in the army must be updated with the new normative acts adopted at national level (we have in mind OMPF no. 103/2019, Law no. 133/2021 and OMF no. 555/2021), which bring important elements of novelty, especially regarding the integrity of the person designated to exercise the activity of preventive financial control and the performance of the own preventive financial control in electronic form. The exercise of preventive financial control in electronic form was introduced this year by a separate normative act (OMF no. 555/2021), following the Coronavirus pandemic triggered in 2020 (which continues in 2021) and obliges public institutions to adopt specific methodological rules for application, in addition to the general framework configured by this regulation. In order to support these provisions, we have set out in this article certain solutions that can be considered by military entities in the process of setting up the own procedures for conducting preventive financial control in electronic form.

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