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Ioana Maria COSTEA: Considerations regarding preventive financial control (I)

Abstract: In the dynamics of effective budgetary management, the economic function and judicial function coexist. This study analyzes an institution with some tradition in the financial law - financial control, which has seen a normative revival and is thus valued as a fundamental institution of the budgetary procedure. Preventive financial control is a form of control of legality and regularity, so the key is consistency between regulatory requirements, supporting documents and the actual contents of operation for each of the budgetary procedures’s acts, as specified by law.

Keywords: preventive financial control, regularity, legality


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