EXPENDITURES OPERATING: AN EU MODEL ON NATIONAL SCALE

Ioana Maria Costea ()
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Ioana Maria Costea: Alexandru Ioan Cuza University, Faculty of Law, ioana.costea@uaic.ro, Iasi, Romania,

Journal of Public Administration, Finance and Law, 2015, vol. 7, issue 7, 111-117

Abstract: Our study assures an overview of the legal framework for operating public expenditure at national level through the European model. The legality of public expenditures depends on the budgetary framework, and on the procedural steps to commit and execute a budgetary credit. The mechanism of expenditure operating is the core of the administrative system, involving management, finances, and public procurement procedures, as well as accounting and auditing.

Keywords: public expenditure; commitment; validation; authorisation; payment (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:aic:jopafl:y:2015:v:7:p:111-117

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