Ionuț COJOCARU1
Abstract: The history of the Court of Accounts is part of Romania’s history. The Court of Accounts is representative among the state institutions, having a role of control and balance. Maintaining balance in the country’s budget means great responsibility. Therefore, we consider it useful and necessary for the activity of the Court of Accounts to be known to the citizens it honorably represents. The institution’s history begins with the consolidation process of the modern Romanian state. We could say that the Court of Accounts institution is older than the country’s first Constitution. In a state where Alexandru Ioan Cuza, together with the elites of that period, started the construction process based on the Western model and the ideas of the 1848 revolution, the Court of Accounts could not be missing from this democratic system. The need to establish an institution to oversee the spending of public money was natural. We are talking about an institution established 158 years ago, during the reign of Alexandru Ioan Cuza, in 1864, on a symbolic day for all Romanians. The birth certificate of the Court of Accounts is dated January 24, 1864.Symbolically, the Court of Accounts is linked to this historic day, a long-awaited day, a day when the ideal of Romanians took shape.
Keywords: Court of Accounts, Superior Court of Financial Control, Law No. 94/1992, INTOSAI, EUROSAI
DOI 10.56082/annalsarscihist.2025.1.137
1 Associate Professor, PhD, Department of Training for Teaching Career and Socio-Human Sciences, National University of Science and Technology, Politehnica University of Bucharest
PUBLISHED in Annals of the Academy of Romanian Scientists Annals Series on History and Archaeology, Volume 17, No1