The checksum algorithm does not apply to all codes.

[strainu]

Comuna Tomești, Harghita has (0)86453:
7_0 = 0
5_8 = 40 -> 4
3_6 = 18 -> 9
2_4 = 8
1*5 = 5
0 + 4 + 9 + 8 + 5 = 26
26/10 = 2 rest 6
11-6 = 5
5/10 = 0 rest 5 (!= 3)

[strainu]

According to one idea, the 77 codes that are "wrong" can be matched by adding 0's at the end of the code, not at the beginning. Of course, this means a different algorithm for those ones...

[strainu]

Relevand discussion: https://ro.wikipedia.org/wiki/Wikipedia:Oracol#Cifra_de_control_SIRUTA