The Economic-Financial and Administrative Department is subordinate to the President of the High Court of Cassation and Justice and is coordinated by one of the Vice-Presidents of the High Court of Cassation and Justice.
The Economic, Financial and Administrative Department shall be headed by an economic manager appointed on the basis of a competition by the President of the High Court of Cassation and Justice in accordance with the law.
The staff of the Economic, Financial and Administrative Department is appointed by the President of the High Court of Cassation and Justice on the basis of a competition or trial exam in accordance with the law.
The Economic-Financial and Administrative Department is staffed by civil servants, contract staff and affiliated staff, as established by the Staff Regulations.
The Economic Manager is subordinate to the President of the High Court of Cassation and Justice.
The Economic Manager of the High Court of Cassation and Justice performs the following duties:
- heads the Economic-Financial and Administrative Department of the High Court of Cassation and Justice;
- is responsible for, checks and organises the keeping of financial and management accounts in accordance with legal provisions;
- performs, on the basis and within the limits of the delegation received from the Chief Authorising Officer, the duties of the latter, in accordance with the law;
- organises the preparation, substantiation and submission to the competent bodies of the draft annual budget, within the deadlines and under the conditions laid down by Law No 500/2002 on public finances, as subsequently amended and supplemented;
- ensures contact with secondary and tertiary authorising officers;
- submits to the Chief Authorising Officer for approval the budget files for the High Court of Cassation and Justice and the courts, on the basis of the budget breakdown approved by the Chief Authorising Officer;
- organises the work of establishing the salary entitlements or, where appropriate, verifying them for the staff of the High Court of Cassation and Justice, the judges of the other courts and the judicial assistants;
- monitors and is responsible for the efficient use of funds received from the state budget, the state social security budget or the special funds budgets, according to the law;
- is responsible for organising preventive financial control;
- ensures the necessary conditions for the implementation and development of its own internal management control system for the department it heads;
- proposes, for approval, to the Vice President in charge of this area the plan of measures for fire prevention and fire-fighting and ensures their implementation;
- takes steps to draw up and substantiate the design themes for current and capital repairs to premises and investment objectives, at the proposal of the specialist staff, and monitors and is responsible for their implementation;
- organises the keeping of records of the buildings owned or administered by the High Court of Cassation and Justice, as well as the other assets in its patrimony;
- coordinates the management of the premises of the High Court of Cassation and Justice, establishing measures to ensure the material conditions for the proper conduct of its work, as well as the activity necessary to ensure order, cleanliness and security of property in the premises of the High Court of Cassation and Justice;
- ensures the training and professional development of the staff of the Economic, Financial and Administrative Department, taking the necessary measures;
- assesses the individual professional performance of the staff under his authority annually, in accordance with the law;
- ensures a balanced distribution of tasks among the staff, checks the way in which they carry out their professional and service duties and is responsible for the work carried out in the departments he/she manages;
- ensures that the work carried out by subordinate staff is kept confidential;
- performs any other tasks in his or her field of activity ordered by the President, the Vice-Presidents of the High Court of Cassation and Justice or by its Governing Board.
Within the structure of the Economic, Financial and Administrative Department there are:
- Financial Accounting Service;
- Budget service;
- Payroll service;
- Administrative service.
The services within the Economic, Financial and Administrative Department are headed by Heads of Service and the offices by Heads of Office.
The Financial Accounting Service performs the following tasks:
- ensures the application of the legal provisions on the organisation and management of the accounts and ensures that the entire process of implementing the revenue and expenditure budget is reflected in the accounts;
- ensures the preparation of quarterly and annual financial statements and their reporting in the national financial reporting system FOREXEBUG;
- guides and coordinates the accounting activity of secondary authorising officers, centralises their quarterly and annual financial statements and sends them to the Ministry of Finance within the deadlines set by legal regulations;
- proposes the distribution of financial indicators and monitors their achievement by budget chapters and categories of expenditure, in accordance with the law;
- manages and uses the revenues, approved according to the law;
- ensures the recording and reporting of budgetary and legal commitments;
- organises the cashier's activity, in accordance with the legal provisions; makes arrangements for all cash payments, as well as for current operations with the Treasury and Public Accounting Activity of the Municipality of Bucharest and with the competent banking unit for external payment operations;
- organises and carries out the operations provided for by law concerning the inventory of assets;
- exercise their own preventive financial control over the draft operations provided for in the Specific Framework, in accordance with the limits of competence and professional rules laid down by the legislation in force for persons carrying out their own preventive financial control;
- draws up, in accordance with the law, quarterly reports on its own preventive financial control activity, which it sends to the Ministry of Finance;
- ensures the organisation of the work of the procurement advisor or, where appropriate, of the internal department specialised in public procurement;
- carry out, in its field of activity, any other duties that are assigned to it according to the legal rules in force or according to the provisions of the management of the High Court of Cassation and Justice, issued in accordance with the law. The Financial-Accounting Service is staffed by procurement advisers.
The Budget Service performs the following tasks:
- it substantiates and draws up the draft budget of the High Court of Cassation and Justice, drawn up with the inclusion of the draft budgets submitted by the courts of appeal, in accordance with Art. 144 para. (1) and (4) of the Law no. 304/2022 on the organisation of the judiciary;
- receives from the courts of appeal the draft annual budgets of the courts for staff and related costs and forwards them to the Superior Council of Magistracy for approval;
- centralises the draft annual budgets of the courts for staff and related costs approved by the High Council of the Judiciary and ensures their integration into the draft annual budget of the High Court of Cassation and Justice;
- draws up, verifies and submits to the Chief Authorising Officer for approval the budget tables for his own staff and the secondary authorising officers, on the basis of the budget breakdown approved by the Chief Authorising Officer;
- allocates and submits for approval the annual budget and the quarterly statement of revenue and expenditure for his own department and for the budgets of the secondary authorising officers administered, in accordance with the law, by the High Court of Cassation and Justice;
- substantiates, prepares and submits to the Ministry of Finance the documentation on the proposed amended budget of the High Court of Cassation and Justice, in accordance with the conditions laid down in Law 500/2002 on public finances, as amended and supplemented, and other legal provisions in the fiscal-budgetary field;
- prepares the requests for budget appropriations and the related documentation, based on the analysis of the requests for appropriations submitted by the secondary authorising officers, which it submits to the Ministry of Finance within the deadlines and under the conditions laid down by law;
- analyses, draws up and submits to the Ministry of Finance the documentation for the withdrawal of open and unused budget appropriations from its own accounts or those of the courts, with a view to ensuring a balance as far as possible between the need for funds and the level of payments made at the end of each period;
- ensures, within the limits of its competence, permanent liaison with the specialist structure within the Ministry of Finance in order to verify the cash available in its own accounts and those of the courts relating to staff expenditure or intrinsically linked to such expenditure;
- examines and submits for approval the proposals transmitted by the Courts of Appeal to modify the distribution of the approved budget by quarters and the proposals for transfers of budgetary and commitment appropriations transmitted by the Courts of Appeal;
- examines and submits for approval, in accordance with the law, proposals for transfers of budgetary and commitment appropriations forwarded by the courts of appeal;
- draws up and submits to the Ministry of Finance the documentation for the cancellation of appropriations found to be available in the budget of the High Court of Cassation and Justice;
- updates the budget of the High Court of Cassation and Justice in the national financial reporting system FOREXEBUG;
- prepare the draft state budget for war at the level of the High Court of Cassation and Justice;
- prepares the situation regarding the availability of unused budget appropriations in the budgetary reserve fund at the disposal of the Government;
- carries out, in its field of activity, any other duties that are within its competence, according to the legal norms in force or according to the provisions of the management of the High Court of Cassation and Justice, issued according to the law.
The Payroll Service has the following tasks:
- calculates staff entitlements (salaries, allowances, rest leave, sick leave and other entitlements such as hourly pay, prizes, incentives, etc.) for the staff of the High Court of Cassation and Justice's own apparatus, in accordance with the legal provisions in force;
- determines and monitors the commitment, liquidation, authorisation and payment of staff expenditure for the staff of the High Court of Cassation and Justice, in accordance with the law;
- determines and ensures the timely payment of the obligations towards the State budget and the State social security budget, in accordance with the legal provisions in force;
- prepares monthly, quarterly, annual, etc. statistical statements on labour and salary indicators for the High Court of Cassation and Justice and ensures their transmission, according to the law, to the National Institute of Statistics;
- issues points of view in matters of salaries and staff rights, at the request of the departments of the High Court of Cassation and Justice;
- ensures the preparation and filing of tax returns on social security contributions, income tax and the nominal register of insured persons relating to the staff of the High Court of Cassation and Justice;
- draws up statements of assets of the staff of the High Court of Cassation and Justice;
- draws up a monthly statement on the monitoring of staff expenditure for the High Court of Cassation and Justice and the courts and transmits it, according to the law, to the Ministry of Finance;
- carries out, in its field of activity, any other duties that fall within its competence, according to the legal rules in force or according to the provisions of the management of the High Court of Cassation and Justice, issued in accordance with the law.
The following functions are carried out within the Administrative Service:
- Administrative and Supply Office;
- the Vehicle Office.