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The research carried out through this article was structured starting from the clarification of some key concepts of external public audit, continuing with revealing the role of the supreme institutions of external public audit (such as the Romanian Court of Auditors) in this action of great importance and complexity and concluding with the practical aspects related to the conclusions drawn by the Court of Auditors in the audit missions of the financial statements performed in recent years in army entities. Thus, the approach was structured on the following chapters:

This paper analyses the concept of arrears of the administrativeterritorial units in the context of the emergence of the concept of financial crisis and insolvency of the administrative-territorial units in Romania in the Romanian local public administration. In 2013 the Romanian Court of Auditors presented a "Report regarding the arrears registered on 31.01.2013 by the administrative-territorial units". Report's main conclusion was that during 2011-2013 Romanian administrative-territorial units have had serious problems generated by huge arrears. The Report underlined another troubling conclusion: the main causes that generated the accumulation of arrears were determined by illegal actions, such as: expenses made and incurred without budgetary provisions, invoices regarding goods or services not recorded in the accounting books, prescribed obligations. The paper presents the reality that the Romanian administrative-territorial units already had problems at the financial level. These financial problems were deepened by the global economic crisis, which affected all the world economies and, implicitly also the public finances, aggravating the financial problems that the administrations already faced. [ABSTRACT FROM AUTHOR]

The Court of Auditors acts as a financial control institution, designed to verify finally and in the most demanding way the management accounts drawn up in the context of the annual implementation of the State budget and gives a discharge, or the legal responsibility of those responsible for committing violations of the law and the rule of law in the use of public funds. As regards the question under discussion, namely whether, following the audit review under Law No 94/'1992, the Romanian Court of Auditors has the power to calculate damages and determine liability for the loss calculated, the case-law study reveals different interpretations as to the question of law under discussion. The administrative court is vested with a control over the legality of the administrative act concerning the refusal by the public authority to return by administrative means to the administrative act issued, in which the conformity of the administrative decision based on law must be checked, including compliance with the limits of the margin of discretion available to the issuing authority. Without making an exhaustive assessment of the follow-up activity specific to checking the necessity and appropriateness of budgetary expenditure, the work aims to take advantage of the question of law under discussion by reference to the case-law examination which reveals different interpretations, of the legal nature of the control acts drawn up by the financial controllers and of the legal effects which they produce, the minutes and the control report drawn up by the competent supervisory body. In the practice of the courts, an administrative case has been registered for the purpose of cancelling the control report on the checks carried out by the supervisory bodies of the court of Auditors on the grounds that, the measures ordered by the control acts issued and the findings of the control report and the conclusions of the check referred to by the financial controllers are illegal and non-meetic. [ABSTRACT FROM AUTHOR]

This paper aims to highlight the role of the Romanian Court of Auditors in using the financial resources of the state and the public sector, whose mission is to certify the accuracy of the accounts, results and financial statements. The strategic objectives of the institution are: correct and efficient management and use of public funds; protection of Romanian and European community financial interests; strengthening the institutional capacity as an independent, professional and credible institution of external public control and audit of public funds; ensuring the harmonization with the international standards adopted by the International Organization of Supreme Audit Institutions (INTOSAI) and with the European Guidelines; implementation of the harmonized legislative framework in the external public audit area, as the international good practice evolves.

This paper examines the condition of post-socialist derelict spaces. We discuss the case of a school camp from Bogda, Romania, and thus indicate a category of cases missing from the academic literature. Besides mapping the spatial condition of a derelict post-socialist school camp, we also examine broader political processes that followed the fall of socialism. In doing so, we seek to bridge the gap between the study of derelict and abandoned spaces and the critical perspectives on the neoliberalisation of space. Our case draws attention to the consequences of translating neoliberalism to Eastern European societies, especially on spaces deemed to be economically unproductive and socially obsolete. We have also discovered how a derelict school camp becomes a site where spontaneous and unexpected uses can proliferate. Our aim was to include in the ongoing conversations about the politics of derelict spaces a new category from a less examined geographical area. [ABSTRACT FROM AUTHOR]

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Transparent and efficient spending of public funds represents a goal for all governments, the public opinion pressure increasing more and more so that procurement systems to become more simple, efficient, fast, accessible, easy to use for purchasers who carry out the procurement procedures and as a mark of respect for every taxpayer's effort, private citizens or economic operators. The analysis of the stages of procurement processes is a necessity because the identification of the possible improvement measures of the stages of the procurement processes may result in greater transparency of the procurements, increased competition and obtaining lower prices. The article presents the specialised literature regarding the stages of procurement processes from different countries, including Romania and two proposals for improving the stages of procurement processes in Romania. [ABSTRACT FROM AUTHOR]

This study attempts in its first part an analysisof the competences incumbent on the Court of Auditors.The analysis shall start for the general competences of the audit institutionprovided in the normative deeds regulating its activity. In the second part, the study shall analyze the competences of the Court of Auditors in regard to the regulation authorities. We proposed ourselves this analysis having regard to the EU law that regulates the obligation of members states to warrant the functional and decisional independence of the regulation authorities corroborated with the legal amendments brought to the normative deeds from the domestic law on the organization and operation of such authorities, by limiting the competences of the Court of Auditors only on performing the financial audit. [ABSTRACT FROM AUTHOR]

The European funds are meant to serve certain development directions. It is imperative that these purposes are reached, so there is a need of an institution to observe, to guide and to correct, if necessary, the way that public funds are used. There are two levels of the control procedure: the European and also the national level. The European institution that has this specific mission is the European Court of Auditors, the only institution entitled to do the control over budgetary procedure and over its execution. On national level, the Romanian Court of Auditors functions according to the principle of uniqueness and autonomy. Both these institutions are independent and realize external and posterior control over the national and European funds.

Overall progress recorded in contemporary society, has increased at the same time the aspirations and expectations of the population, marked by phenomena which are based on the financial policy of the Executive. Of course, for the legislature to know the financial activity carried out by the Executive Board, in each State was established a Supreme Audit Institution (SAI), whose independence is guaranteed by the Constitution, as it is in Germany, or by law, as is the case of the United Kingdom. The variety of powers of supreme audit, is the result of various economic areas, each demonstrations through specific activities and suitable approaches to organizational cultures, which gives them their distinct identities. The work is conducted under the public responsibility with an emphasis on developing and improving continuously audit methodologies to present best practices. The two supreme institutions operate according to an annual plan of action which includes financial audit or regularity and performance auditing actions, and additional Federal Court of Audit of Germany practice preventive control institutions contained in its area of activity. By tradition, the role of supreme consists of the evaluation as regards the legality and regularity of financial management and accounting, but since the 80's but it was noticeable trend internationally to audit performance or "value for money" (United Kingdom), since the latter refers to the essence of the problem and is the final attainment of the envisaged at the time of allocation of resources. The topic researched is distinguished by originality, marked being the fact that a area so important as that of external public audit is least known works, and I wish to point out the vacuum bibliographic Supreme Audit Institutions experience in the international arena and beyond. Research methodology consists in the evaluation of resources in the area, using foreign literature. For the study of the subject of this material have been followed the official sites of the Federal Court of Audit of Germany and of the National Audit Office of United Kindom, including consulting on hypothetical case studies submitted by the specialists of the two institutions on the occasion of seminars held at the Romanian Court of Auditors. This work focuses on developing institutional development,role, experience and traditions performed in the field of external public audit, as well as their relationship with the Parliament, including the measures taken as a result of recovery audit reports. Thus, the supreme institutions analysed may constitute "models" for Romania's economic reality. In our opinion, any "model" should be adapted to the situation on the field and in this case the model becomes the solution. An assessment of the current business of the supreme audit institutions, we ask where is heading and how they will look in the future. Perhaps the future will provide this response.

Nowadays, Cloud Computing becomes a more and more fashionable concept in the IT environment. There is no unanimous opinion on the definition of this concept, as it covers several versions of the newly emerged stage in the IT. But in fact, Cloud Computing should not suggest anything else than simplicity. Thus, in short, simple terms, Cloud Computing can be defined as a solution to use external IT resources (servers, storage media, applications and services), via Internet. Cloud computing is nothing more than the promise of an easy accessible technology. If the promise will eventually turn into something certain yet remains to be seen. In our opinion it is too early to make an assertion. In this article, our purpose is to find out what is the Romanian offer of ERP and Accounting software applications in Cloud and / or as services in SaaS version. Thus, we conducted an extensive study whose results we'll present in the following. [ABSTRACT FROM AUTHOR]

The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) is the international organism of standardization in the auditing field [1]. In our opinion, the theories, the methodologies and the standards issued by the mentioned organism, are still the paradigms with the most significant impact on audit rules and practices. Since some theorists define accounting as a social applied science, we can also affirm that the audit activity has a social role [2]. We intend to treat the mentioned subject not only from gnoseological point of view, in other words, we won't just broaden the current theories and practices. In research, beside the theoretical analysis work, we intend to have a critical attitude both regarding previous research and defining and spreading innovative ideas relating to the suggested topic, as well. We may say that studying theorists work who are linked to the field news, in order to formulate the rules of good practice is an epistemological matter. From the epistemological point of view, in auditing, we operate with valuable judgments, namely evaluations or practical assessments of the phenomenon which our work can influence by adopting an approval or disapproval attitude. Improving the audit of operations financed from external grants can and should be a leverage of the utmost importance for their strategic absorption, implementation according to the agreements signed with the European Commission under the full protection of EU financial interests. The present project is focused on increasing the optimization of audit procedures and techniques as regards grants audit operations so that their implementation to be transparent, effective, efficient and economic for the national economy, and complying with the financial interests of the European Union. The challenge of this approach is caused by the fact that the external public audit of the external funded grants should fully comply with International Audit Standards and Community Regulations. Therefore, personal contributions to the research subject theme must be reported to the conceptual, institutional and procedural existing framework. These ideas will be refined and consolidated over the scientific research. [ABSTRACT FROM AUTHOR]