Paper/Speech Details of Conference Program for the 26th NISPAcee Annual Conference Program Overview V. Public Finance and Management Author(s) Ioana Maria Costea University "Alexandru Ioan Cuza" Iasi Iasi Romania Title Contractual Framework for Public Expenditures as a Budgetary Tool File Paper files are available only for conference participants, please login first. Presenter Ioana Maria Costea Abstract The present study is an analysis from a legal perspective, from special to general in order to identify general contractual provisions applicable to public expenditure contracts. The study raises a “comparative” approach on contractual dynamics in public expenditures and civil/private expenditures. The element to compare is the general legal provisions in contractual matter in order to determine the incidence of civil law elements in public expenditure procedures. As public expenditure contracts are extremely varied, the analysis will exclude labor relations and focus on the contracts for acquiring goods, services and works. The analysis will determine if, for example, a supply contract is a derivate of the sales contract and if the general provisions of civil law are incident. The study aims to identify the deviations of public contracts from the general Civil law provisions. For example, in Romanian law, there are no administrative contracts regulations per se, only general framework of public expenditures procedures, including procurement procedures, cost eligibility etc. So, the interest of the study would be to identify where and how, the provisions of the Civil Code apply to a public expenditure contract, under the general principle of ubi lex non distinquat. The study will analyze 3 stages of contractual life: formation of the contract, execution of the contract and termination of the contract and will determine the impact of this mechanism on the general framework of budgetary execution.
