Central Fiscal Commission

Broadly the financial apparatus of the state includes all state bodies that contribute directly or which only facilitate the achievement of financial activities by means of which the financial policy of the state is applied. In a narrow sense, the financial apparatus includes specialized state bodies with responsibilities in financial matters. From the above, it results that there are two categories of bodies in the financial apparatus, namely: 1. state bodies that have general jurisdiction, which includes the Parliament, the Presidency, the Government, the county and local councils, other central and local bodies of state administration, and public institutions of central and local subordination; 2. state bodies that have special jurisdiction which includes: - specialized central agencies: Ministry of Finance and the Court of Auditors. - local specialized bodies (those belonging to the Ministry of Finance and the Court of Auditors). According to art.17 of the Financial Procedure Code "The state is represented by the Ministry of Finance by means of the National Agency for Fiscal Administration and by its subordinate units with legal personality (paragraph 3). Administrative-territorial units are represented by local administration authorities and by their specialized departments in terms of the responsibilities delegated by those authorities (paragraph 4). The National Agency for Fiscal Administration and its subordinate units, as well as the specialized directorates of local administration authorities are called in the above mentioned code fiscal bodies" (paragraph 5). Legal regulation of CENTRAL FISCAL COMMISSION. In this context, the article aims to study CENTRAL FISCAL COMMISSION as authority with powers of financial control.