SOME CONSIDERATIONS ON THE AUDIT OF THE PUBLIC AND PRIVATE PATRIMONY OF ADMINISTRATIVE-TERRITORIAL UNITS BY THE ROMANIAN COURT OF ACCOUNTS
SOME CONSIDERATIONS ON THE AUDIT OF THE PUBLIC AND PRIVATE PATRIMONY OF ADMINISTRATIVE-TERRITORIAL UNITS BY THE ROMANIAN COURT OF ACCOUNTS

Summary/Abstract: The work elaborated in series represents an attempt of methodology of the Romanian Court of Accounts - the Chamber of Accounts of Timis county, on which the external auditors who audit the Administrative-Territorial Units and who are obliged to respond to the objective "regarding the existence, integrity, management, patrimony conservation and use ”may also utilize these legislative recommendations. At the same time the work is intended to be consulted and used by the National Agency for the Restitution of Property, an institution authorized in Romania to approve the restitution in kind or the reconstruction of the properties of those entitled to benefit from it.

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