THE CONSTITUTIONAL PROTECTION OF THE SUPREME AUDIT INSTITUTION (ISA)

Ionel Bostan ()
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Ionel Bostan: ?tefan cel Mare University, Suceava

Proceedings of Administration and Public Management International Conference, 2013, vol. 9, issue 1, 72-80

Abstract: The institutional bases of the external public audit from Romania were established in 1992, when was enacted the Law no. 94/1992, on the organization and functioning of the Court of Accounts (LOFCC). From that moment on, there were made several amendments (or attempts) to the law. Some of them were made through organic law, being also valid at present, but there have also been a couple of attempts to amend the regulatory framework in question by acts established by the executive power (decrees), resulting in cancelling their effects. Through the present paper, we accomplish, in fact, a judicial and economic approach of the circumstances concerning the respective attempts of institutionalization that have failed, taking into account the fact that according to the Article 73 (3), letter (i) of the Romanian Constitution, the organization and functioning of the Court of Accounts are regulated by organic law

Keywords: the Court of Accounts; organizational/ functional framework; competences; public audit/control; governmental decrees. (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:rom:compca:v:9:y:2013:i:1:p:72-80

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