IDEAS home Printed from https://ideas.repec.org/a/ath/journl/tome17y2010(i)i1(17)p6-10.html
   My bibliography  Save this article

The Constitutional And Legal Status Of The Romanian Court Of Accounts

Author

Listed:
  • Verginia VEDINAS

    () (“Athenaeum” University Bucharest)

  • Oana Carolina MOLDOVAN

    () (“Athenaeum” University Bucharest)

  • Student Ion CROITORU

    () (“Athenaeum” University Bucharest)

Abstract

In order to follow the way in which all incomes are charged and the expenses approved by the state budget are used, the Parliament has set up an independent and neutral specialised institution that is meant to exercise a detailed control over the formation, administration and use of all the financial resources of the state and of the public sector. This independent and neutral body is the Romanian Court of Accounts which represents an autonomous, central specialised authority, regulated by the IV Heading of the Romanian Constitution, revised and republished in 2003. Considering the necessity of strengthening the financial discipline in the formation, administration and use of public funds, the Court of Accounts (CoA) assumes its role of watchdog in upholding the law in all matters mentioned above. Such a role is even more important as besides national public funds there are also an important number of non-reimbursable credits granted to our country by the European Union. From this point of view, the CoA should reinforce its status of strong, fully independent institution with wide and complex responsibilities .

Suggested Citation

  • Verginia VEDINAS & Oana Carolina MOLDOVAN & Student Ion CROITORU, 2010. "The Constitutional And Legal Status Of The Romanian Court Of Accounts," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 1(17), pages 6-10, March.
  • Handle: RePEc:ath:journl:tome:17:y:2010(i):i:1(17):p:6-10
    as

    Download full text from publisher

    File URL: http://aimr.univath.ro/archive/atharticles/2010-1/2010-1-1.pdf
    Download Restriction: no

    More about this item

    Keywords

    Court of Accounts; constitution; independent and neutral body; central specialized authority; autonomous character; public funds; legality.;

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ath:journl:tome:17:y:2010(i):i:1(17):p:6-10. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Cosmin Catalin Olteanu and Emilia Vasile). General contact details of provider: http://edirc.repec.org/data/feathro.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.