THE CONTROL FUNCTION OF THE STATE TREASURY, AN EFFICIENT TOOL OF PUBLIC RESOURCE UTILIZATION

The paper shows a summarized form of the control function of the State Treasury with respect to the budget execution of administrative divisions. It insists on the role of the operational Treasury within the administrative fiscal bodies. The Treasury has a preventive control in that it intervenes (exercises) before the economic and financial transaction, assumed and ordered by the credit officer, takes place .The control of the Treasury on the execution is done by the service / office - Control and Public Reimbursement.