THE FINANCIAL GUARD OF THE BODIE RESPONSIBLE FOR FINANCIAL AND FISCAL CONTROL IN ROUMAIN LAW
THE FINANCIAL GUARD OF THE BODIE RESPONSIBLE FOR FINANCIAL AND FISCAL CONTROL IN ROUMAIN LAW

Summary/Abstract: Broadly, the financial apparatus of the state includes all state bodies that contribute directly or which only facilitate the achievement of financial activities by means of which the financial policy of the state is applied. In a narrow sense, the financial apparatus includes specialized state bodies with responsibilities in financial matters. From the above, it results that there are two categories of bodies in the financial apparatus, namely: 1. state bodies that have general jurisdiction, which includes the Parliament, the Presidency, the Government, the county and local councils, other central and local bodies of state administration, and public institutions of central and localsubordination; 2. state bodies that have special jurisdiction which includes: - specialized central agencies: Ministry of Finance and the Court of Auditors. - local specialized bodies (those belonging to the Ministry of Finance and the Court of Auditors). The Ministry of Finance is organized and operates as a specialized body of central public administration subordinated to the Government, which applies the strategy and Program of governance in the field of public finance. Within the Ministry of Finance the following units operate: A. With funding from the state budget: 1. The National Agency for Fiscal Administration including the President and Vice Presidents of: The Financial Guard; The National Customs Authority; Public Finances County General Directorates which include: municipal public finance administrations, public financial administrations for medium taxpayers; public finance municipal administrations, public finance communal administrations, the Public Finances General Directorate of Bucharest.

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