The Annual Management and Performance Report for the EU Budget - 2023 financial year, together with its annexes, is the European Commission's main contribution to the annual discharge procedure by which the European Parliament and the Council of the European Union monitor the implementation of...

Die institutionellen Kontrollen über die Haushaltsausgaben sind ineffektiv, und die Möglichkeiten, die Kostenbelastungen für den Haushalt im voraus abschätzen zu können, unzulänglich. Der Autor schlägt u.a. vor, das nur dem Parlament direkt verantwortliche 'Audit Department' personell...

This study aims to determine the effect of transparency on budget management accountability and the effect of the use of regional financial accounting information systems on budget management accountability. This study uses a quantitative approach with multiple linear regression analysis methods...

The article addresses the organization and results of the fiscal control activity in Romania. The forms of fiscal control exercised in Romania are presented, respectively: general, partial, total or selective fiscal control. They were compared to the data provided for 2017 by the tax...