Abstract: The budgetary procedure of territorial administrative units is a consequence of local autonomy as allowing local management of financial resources, under the authority of local representative. But the economy can generate difficulties to these micro-budgets, legal difficulties which are enshrined as a state of financial crisis or a state of insolvency of administrative-territorial units. The legal regime and working procedures are remedies for balancing the budget.

Keywords: state of financial crisis, insolvency, administrative-territorial unit