CONSIDERATIONS ON INSUFFICIENT LEGAL REGULATION OF SPECIAL ALLOCATIONS MADE BY THE CENTRAL EXECUTIVE AUTHORITY

• Main Author: Ionel BOSTAN
• Format: Article
• Language: English
• Published: Technopress 2016-06-01
• Series: Journal of Public Administration, Finance and Law
• Subjects: budget reserve fund; intervention fund; government; officers of budgetary expenses; unforeseen or emergency expenses; the court of accounts; tax council
• Online Access: http://www.jopafl.com/uploads/issue9/CONSIDERATIONS_ON_INSUFFICIENT_LEGAL_REGULATION_OF_SPECIAL_ALLOCATIONS_MADE_BY_THE_CENTRAL_EXECUTIVE_AUTHORITY.pdf

Our approach aims to reveal critically aspects derived from the regulation method of distribution of Budgetary reserve fund and emergency fund - both of the government - seen by us as special allocations made by the central executive authorities, which require extra regulation because they aim at funding emergency or unforeseen expenses and urgent actions to eliminate the effects of natural disasters occurring during the budget year. Lately, these expenses having high share in the state budget, review of legislative provisions on the matter is imposed. Incidentally, in this respect there are presented conclusions by various experts/ institutions, found in some papers / reports we have consulted, together with specific legislation and literature to develop this paper.