Practică judiciară neunitară. Momentul de la care se calculează termenul de emitere a dispoziţiei de imputare pentru repararea pagubei constatate prin actele de audit întocmite de către Curtea de Conturi
Non-unitary judicial practice. The time from which the deadline for issuing the imputation order for the repair of damages ascertained by the audit documents drawn up by the Court of Accounts

Summary/Abstract: The article proposes to provide a solution to the question of the law regarding the date from which the term in which the head of the unit in the patrimony which has suffered damage ascertained by the audit of the Court of Accounts is obliged to issue the imputation order. In the judicial practice, three opinions were drawn up, the different solutions being the consequence of the way in which the courts interpret the enforcement character of the act of control ascertaining the damage.

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