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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]