Administrarea cheltuielilor publice. Principii și reguli bugetare
Administration of public expenses. Budget principles and rules

Summary/Abstract: Public institutions, no matter on the way of financing, of juridical regime or of subordination have the duty, according to the law, to respect the procedures on the four phases of budgetary execution of expenses. Here I mean the hiring, validation, authorization and payment of public expenditure. The budgetary implementation is based on the principle of separate personal attributions who have the quality of authorizing officer from the persons who have to quality of accountant. The authorizing officers of the budgets are able to hire, validate and authorize expenses during the budgetary execution but limited by the budgetary credits which were approved. The payment of public expenditure is done by the authorized persons who are generically called accountants.

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