The Legal Regulation Of The Substitution Of The Budgetary Credit Release Authority In Exceptional Conditions

Ionel Bostan ()
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Ionel Bostan: Doctoral School of Economics, “Stefan cel Mare†University of Suceava, Romania

BRAND. Broad Research in Accounting, Negotiation, and Distribution, 2016, vol. 6, issue 1, 28-31

Abstract: The purpose of our endeavour is to bring into the light of debates the situation that might exceptionally occur at the level of administrative territorial authority (ATU – villages, cities, municipalities and counties) when it is affected the budgetary activity because the mayor/chairman of CC (County Council) is unable to exert its mandate, the LC (Local County)/CC is dissolved and the secretary position of the ATU is vacant. The discussion is focused on the legislative solution adopted by the Government through the Emergency Order, establishing the possibility according to which the prefect can name a person – by detachment – as secretary of the LC/CC. At the same time, it was also identified the solution for preventing a budgetary obstruction caused by the existence of the deliberative authority dissolution state which consists in the enactment of application in the current financial year of the ultimate budget, updated with the allocated amounts in the current year coming from the state budget or other budgets, respecting the monthly expenditures limit of 1/12 of this total budget.

Keywords: impossibility of mandate exercise; deliberative authority dissolution; budgetary release; secretary detachment LC/CC. (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (7)

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