Le contrôle exercé par la Cour des Comptes sur les collectivités locales
Supervision of Local Authorities by Chamber of Accounts

Summary/Abstract: The paper aims to analyze the peculiarities of the supervision exercised by the Chamber of Accounts on local collectivities. First, the article analyzes the organization and the functionning of public administration in the administrative territorial units in Romania and the principles that govern it. Secondly, the paper presents the constitutional and legal status of the Court of Accounts in the Romanian legal system, based on Article 140 of the Constitution under which the Court of Accounts exercises the control over the formation, administration and use of financial resources of the state and public sector. Finally, specific aspects arising from the control of the Court of Accounts on the work of local authorities in Romania are analyzed as well.

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