BRAND: Facilitating Public Audit Understanding At The Community Level

Alexandru Țugui from Alexandru Ioan Cuza University of Iasi, Romania has done a little research in the latest volume of BRAND journal.

The issues which European Union is confronted with, as far as open account, decides the critical spot of the European Court of Auditors (ECA) in the EU institutional framework. From year to year, since the presentation of ECA (1975), the EU budgetary administration was enhanced and the European subject was appropriately educated about the method for utilizing money related assets.

The European Court of Auditors in the light of the TFEU stipulations and its derived legislation

Keeping in mind the end goal to better comprehend the viewpoints concerning the review of the way in which the EU budgetary assets are utilized by different organizations that have open money related administration attributions in this regard, the book entitled The European Court of Auditors in the light of the TFEU stipulations and its determined enactment (RO: Curtea de Conturi Europeană în prevederile TFUE și lager legislației derivate) is intended to give various clarifications.

The audit activity itself is focused on the European budgetary financial system, having a significant contribution to the improvement of the collection and use of this kind of resources, available to the European Commission.

Clearly, the review methodology is connected to all income and consumption records of the European Union, additionally of some other establishment, office or organization delegated by the Union, to the degrees in which the particular constitutive act does not avoid such control movement.

We could also mention the fact that even though the authors underline that the research is particularly targeting the specialists in the field – from academic/ higher education from Law and Economic area, or practitioners from financial control institutions, audit, etc. – the interest sphere concerning this book might be extended. Such thing might be justified in the light of selection/ indexing of the most important elements, based on the actual normative system, whose landmarks are presented at the end of the book.

The aftereffects of the review missions are incorporated into some particular reports which should be clear, applicable and objective, perspectives that are introduced in an itemized rendition in the present paper that we are alluding to. ECA’s yearly report (alongside its extraordinary reports) – gives a premise to the release methodology through which the European Parliament chooses whether the European Commission has appropriately satisfied its obligations concerning spending plan usage or not.

These angles are tended to a wide classification of perusers that are by and large keen on control or review and positively encourage their comprehension. Likewise, the presentation of the particular terms and expressions in order request, partner here even an extraordinary created file, is empowering to the most extreme, the utilization of the breviary gave by the aforementioned creators, angles as eminent as could be allowed.

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Diana-Elena Melinte