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Theoretical and Practical Aspects Regarding Arears of the Romanian Administrative-Territorial Units

Author

Listed:
  • Melinda Cenuşe

    (University of Petroşani, Romania)

Abstract

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.

Suggested Citation

  • Melinda Cenuşe, 2018. "Theoretical and Practical Aspects Regarding Arears of the Romanian Administrative-Territorial Units," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 18(2), pages 177-184.
    • Handle: RePEc:pet:annals:v:18:y:2018:i:2:p:177-184
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    File URL: https://www.upet.ro/annals/economics/pdf/2018/p2/Cenuse.pdf
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    References listed on IDEAS

    as
    1. Melinda Szasz, 2008. "The Economic Development of Administrativ-Teritorial Areas in the Context of Actual Administrative Teritorial Organisation in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 8(2), pages 245-250.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    arrears; local public administration; city; town; municipalities; village; crisis; the Romanian Court of Auditors; report; global economic crisis; public financial management;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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