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Fundamental Elements Regarding the Organization of Internal Financial Control in Public Entities in Romania

Authors
  • Jianu, Marian1
  • 1 Control and Inspection Corps, Romania , (Romania)
Type
Published Article
Journal
International conference KNOWLEDGE-BASED ORGANIZATION
Publisher
Sciendo
Publication Date
Jun 01, 2021
Volume
27
Issue
2
Pages
31–37
Identifiers
DOI: 10.2478/kbo-2021-0044
Source
De Gruyter
Keywords
License
Green

Abstract

Financial control, as part of internal managerial control and economic control, is an activity of overwhelming importance for the efficient, effective and economical use of resources economic and financial institutions in public institutions and beyond.The profile literature in this field has outlined the conceptual aspects, the necessary classifications and other defining dimensions of financial control as a highly responsible activity, meant to prevent facts contrary to the good management of wealth elements in public institutions and private entities.Preventive financial control, with its two components (own and delegated), is designed and carried out in public institutions according to a very rigorous methodology, meant to grant a visa only to those public money expenditures that meet all the requirements entered in the checklist. inserts requirements regarding the existence of supporting documents, visas, certifications and approvals regarding the legality of operations, the inclusion of amounts in the allocations of budgetary appropriations and the existence of supporting documents specific tooperations.

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