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THE LEGAL NATURE OF CONTROL REPORT DRAWN UP BY THE CONTROL STRUCTURES OF ROMANIAN COURT OF ACCOUNTS, AS RESULT OF FINANCIAL AUDIT
Abstract
Under the circumstances of restructuring and modernizing public finances in Romania, which is subordinated to the requirements of market economy development, the Court of Accounts functions as a financial control institution, independent of the legislative and executive powers.It is the institution empowered to check, in the last resort and in the most demanding manner, the management accounts drawn up in the execution of the state year budget, either to give discharge or to attract the legal responsibility of those guilty of committing inobservances from legality and regularity, in the use of public funds. The verification of the way in which the measures ordered by the decision are carried aut,is done by the external public auditors within the specialized structures of the Court of Accounts, who participated in the verification, (usually within 30 calendar days from the farthest term of the decision issued, according art. 175 of Regulation no. 1 concerning the organization and functioning of the Court of Account). Without carrying out an exhaustive analysis of the post-audit activity, specific for verifying necessity and convenience for commitment of budgetary expenditure, the case law examines different interpretations of the legal nature of control act drawn up by financial controllers, respectively, the legal effects it produces. On the grounds that the findings and the conclusions of the verification done by the financial controllers are unlawful and inappropriate, in practice, the courts have registered actions whose object is cancelling the control report, on the verifications carried out by the representatives of the court of auditors.
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