CONTROL OF LEGITIMACY IN THE BUDGET FIELD
VALENTINA ALEXANDROVA
Abstract
This report presents a part of a more common research of The Control in the Field of Public Finances devoted to The Control of Legitimacy in the Budget Field. The system of state bodies implementing outer and inner control of legitimacy includes bodies of executive power and bodies subjected to the National Assembly and outside the executive power. Major places among these bodies have the Audit Office, the Ministry of Finance and the Public Internal Financial Control Agency. The executive power bodies realize control of legitimacy on the acts of the administration and its activity as the control body is a part of the controlled system. This type of control is comparatively well-studied and there are a number of researches devoted to it. A great interest to us is the activity of the control bodies of legitimacy in the budget system which are no longer part of the system of the executive power. These are comparatively new bodies, with a new legislation of the statute, competency and organization of their activity. This research is an attempt to give a short legislation characteristic of the bodies system realizing control of legitimacy in the budget system that are outside executive power no matter how the issues waiting to be solved are enunciated.
Key words
budget, control of legitimacy, Audit Office, audit, audit report, administrative control, financial control.
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