- For 2024, the ceiling was RON 6,632,910.38 (Order 319/2025, art. 1). - In 2025, this ceiling is the reference for carrying out internal audit under collaboration protocols, and for concluding or terminating them, under art. 11(d) of Law 672/2002 on public internal audit, republished (art. 2).

Internal audit ceiling for central public entities in 2025 (Order 319/2025)

Q: Who is affected by the internal audit ceiling?

- Central public entities whose heads are principal authorising officers and which have not set up an internal audit department. - For these entities, the Ministry of Finance carries out internal audit through the Central Harmonisation Unit for Public Internal Audit, under collaboration protocols.

Q: Why does this matter?

- The ceiling is the reference the Ministry of Finance uses when it concludes or terminates collaboration protocols with these entities. - The Central Harmonisation Unit for Public Internal Audit implements the order (art. 3).

Maria Piroi

Mar 2, 2025

2 min read

Updated: 4 days ago

Note of 3 November 2026: this news item covers the ceiling used in 2025. Order 555/2026 of the Minister of Finance, published in Monitorul Oficial no. 448 of 27 May 2026, set the ceiling for 2025 at RON 7,118,439.42, to be used in 2026.

Order 319 of 18 February 2025 of the Minister of Finance, published in Monitorul Oficial no. 178 of 27 February 2025 (Order 319/2025), set the ceiling within which the Ministry of Finance provides internal audit to central public entities under collaboration protocols.

Laptop showing charts and the year 2025 on a desk with documents, a calculator, a pen and glasses

Who is affected by the internal audit ceiling?

Central public entities whose heads are principal authorising officers and which have not set up an internal audit department.
For these entities, the Ministry of Finance carries out internal audit through the Central Harmonisation Unit for Public Internal Audit, under collaboration protocols.

What is the ceiling?

For 2024, the ceiling was RON 6,632,910.38 (Order 319/2025, art. 1).
In 2025, this ceiling is the reference for carrying out internal audit under collaboration protocols, and for concluding or terminating them, under art. 11(d) of Law 672/2002 on public internal audit, republished (art. 2).

Why does this matter?

The ceiling is the reference the Ministry of Finance uses when it concludes or terminates collaboration protocols with these entities.
The Central Harmonisation Unit for Public Internal Audit implements the order (art. 3).

Ordinul nr. 319/2025 pentru stabilirea plafonului în limita căruia Ministerul Finanțelor asigură activitatea de audit intern la entitățile publice centrale pe bază de protocol de colaborare (Monitorul Oficial nr. 178 /27.02.2025)

Pentru anul 2024, plafonul utilizat ca referință pentru realizarea activității de audit public intern de către MF, prin Unitatea Centrală de Armonizare pentru Auditul Public Intern, pe bază de protocoale de colaborare, respectiv la entitățile publice centrale ai căror conducători sunt ordonatori principali de credite și nu au constituit un compartiment de audit public intern este de 6.632.910,38 lei.

Plafonul cheltuielilor stabilit mai sus se are în vedere, în anul 2025, la exercitarea funcției de audit public intern pe bază de protocoale de colaborare, respectiv la încheierea sau rezilierea acestora, în condițiile art. 11 lit. d) din Legea nr. 672/2002 privind auditul public intern, republicată.

Unitatea Centrală de Armonizare pentru Auditul Public Intern va duce la îndeplinire prevederile acestui act normativ.

Last updated: 3 November 2026 (ceiling for 2025 added from Order 555/2026). This article is for information only and does not replace an analysis of your specific situation. Updated with AI assistance; references were verified against the primary sources.