Financial Decentralization Reflected in the Revenues and Expenses of Local Budgets in Romania

Decentralization process, due to its inter-sectoral feature, is a very difficult process and requires constant coordination between the actors involved, as well as the undertaking by them, including by the recipients (local public administration authorities), of the measures agreed on. Thus,for this process to be successfully implemented, the transfer of administrative responsibilities must be correlated with that of the financial resources