2015

Abstract: This articleaims to analyze the oversight exercised over local governments. The sequence of chapters is designed to first provide an understanding of the organization and functioning of public administration in Romania’s administrative-territorial units, as well as the principles that govern it. The second chapter analyzes the constitutional and legal status of the Court of Auditors within the Romanian legal system, beginning with Article 140 of the Constitution, pursuant to which the Court of Auditors exercises oversight over the formation, administration, and use of the financial resources of the state and the public sector. Moving from the general to the specific, the following chapter analyzes the specific aspects of the Court of Auditors’ oversight of the activities of local authorities in Romania. The control and audit activities concerning administrative-territorial units are examined in a logical sequence.

 Keywords: Courtof Auditors, audit, external public auditor, public administration, jurisdiction, chambers of accounts, financial audit.