2015
Verginia VEDINAȘ, Supervision of Local Authorities by Chamber of Accounts
Abstract: The paper aims to analyze the peculiarities of the
supervision exercised by the Chamber of Accounts on local collectivities.
First, the article analyzes the organization and the functionning of public
administration in the administrative‑territorial units in Romania and the
principles that govern it. Secondly, the paper presents the constitutional and
legal status of the Court of Accounts in the Romanian legal system, based on
Article 140 of the Constitution under which the Court of Accounts exercises the
control over the formation, administration and use of financial resources of
the state and public sector. Finally, specific aspects arising from the control
of the Court of Accounts on the work of local authorities in Romania are
analyzed as well.
Key‑words: Court of Auditors, administrative supervision, local
authorities, public administration, jurisdiction, Chambers of accounts, public
external auditors, financial audit
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