The Accounting Image of Public Entities from the Perspective of Suplliers-Users of Accounting Information Local Public Administration Sector

According to position document no.11 “Economic and Monetary Union”, Romania has committed to report after the European System of Accounts ESA 95. The exploratory study was used to enframe the issue into the general context. The data was collected by means of empirical experiment.The purpose of this research was to present the current image of accounting information delivered to the users/ used by their suppliers. A particular issue was highlighting the necessity of shifting focus from the examination of financial statements’ annexes to the analysis of annotations and the evaluation of unused prefinancing at the end of 2009 simultaneously.