Rolul și importanța „fișei financiare” în procedura de legiferare. Obligativitatea solicitării informării din partea Guvernului când se legiferează în domenii care implică modificarea prevederilor bugetului de stat sau a bugetului asigurărilor social
The role and importance of the “financial statement” in the legislative procedure. The obligation to request information from the Government when it is legislated in areas involving the amendment of the provisions of the state budget or of the state

Summary/Abstract: Lawmaking is, according to the Constitution, the prerogative of the Parliament, which is the supreme representative body of the Romanian people and the sole legislative authority of the country. However, lawmaking cannot be done anyhow; it must take into consideration, first of all, one of the general principles enshrined in the Constitution, the principle of legality, according to which, in Romania, the observance of the Constitution, of its supremacy and of the laws is mandatory. In what concerns the national public budget, provided as such by art. 138 of the same Fundamental Law, par. (5) stipulates that „no budgetary expenditure can be approved without establishing the source of funding”. Therefore, any legislative initiative involving some expenditure or relocation of state budget funds, foreseen by the law, which would affect the state budget, should be based on some information, namely a financial statement. Thus, by virtue of art. 15 par. (3) of the Law no. 500/2002, the Senate or Chamber of Deputies has the obligation to request information from the Government, through the President of the Chamber, and the Government has the obligation to submit the financial statement. The non-existence, non-request or request by third parties of such information/financial statements in the aforementioned situations may result in the unconstitutionality of the adopted law. In the present paper we will highlight the constitutional and legal norms which establish this obligation of the legislative power to request such information, the authorities entitled to offer them, the role and importance of the „fiscal record” in the legislative procedure, as well as some jurisprudential aspects in the matter.

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