The legal and financial consequences of the irregular practices concerning the remuneration in the institutions financed from the local budgets, revealed by the external public audit

The multiple legal actions in the last three years, aimed at achieving ceratain wage differences by the satff employrd in the public sector (differences which were not granted by the employer or granted, but whose payment stopped following the Court of Accounts audit), raised at least two categories of problems. First it is the economic aspect, given the considerable additional value of claims in question. Then, the legal approach of the arrising implications is a quite difficult one. The executive is required to identify the financial source, without affecting the foreshadowed budget balance and, generally, the original calculation of the macro multiannual financial plan, given the objective of adopting the Euro currency (2014). The solution adopted: regulations on the time grading of payments, by Government Emergency Ordinance: 2012 (34%), 2013 (33%) and 2014 (33%).