IDEAS home Printed from
MyIDEAS: Login to save this article or follow this journal

Ensuring The Legality And Performance In Using Public Funds

  • Florina-Maria Bobeş

    (Faculty of Economic Sciences, “Lucian Blaga”University of Sibiu)

Registered author(s):

    At this stage, when the public entities are promoting the efficiency criterion, any public entity leader is interested to operatively know how the available public funds are being managed so as to achieve maximum results with lowest costs. This knowledge can not be achieved without the contribution of the internal audit, an activity that provides important information regarding the financial management and the heritage state, thereby contributing to achieving the objectives of the institution. The external public audit work done by the Court of Accounts, as the supreme audit institution in our country, is essential for ensuring accountability on the management of public funds. The responsibility for using the public money under legal and performance conditions is, of course, entitled to the officers of public budgets, but the public audit is the one that assesses the financial management of the entities and that issues recommendations that stay behind taking managerial decisions aimed at a better use of the funds.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    Article provided by Romanian-American University in its journal Romanian Economic and Business Review.

    Volume (Year): 7 (2012)
    Issue (Month): 1 (March)
    Pages: 40-49

    in new window

    Handle: RePEc:rau:journl:v:7:y:2012:i:1:p:40-49
    Contact details of provider: Postal: Bd.Expozitiei 1B, Bucuresti, Sector 1, Etaj 3, 012101
    Phone: +4-0372-120.131
    Fax: +4-021-202.91.51
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:rau:journl:v:7:y:2012:i:1:p:40-49. 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: (Alex Tabusca)

    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.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.