CONSIDERATIONS REGARDING THE EFFECT OF APPLYING THE CONTRAVENTIONAL FINES TO THE ADMINISTRATIVE-TERRITORIAL UNITS
CONSIDERATIONS REGARDING THE EFFECT OF APPLYING THE CONTRAVENTIONAL FINES TO THE ADMINISTRATIVE-TERRITORIAL UNITS

Summary/Abstract: Both the practical experience gained by the two authors, as external public auditors within the Chamber of Accounts of Timis County, and the difficulties faced by the administrative-territorial units of Timis County in respect to the classification of contraventional fines-related expenditures within the budget execution , motivated the authors to elaborate this study. This study sets forth both the legislative considerations as well as the personal points of view in relation to the penalties, such as the “contraventional fines” applied by the competent authorities and whose effects, in the case of the administrative-territorial units, are not considered to bring about an increase of the budget incomes, but on the contrary, a prejudice for the state budget. The authors suggest that the natural entity directly involved in the illicit action that has been found be considered legally liable.

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