The status of objections reported by local government units to the conclusions included in the post-audit statement of regional accounting chambers

Regional chambers of accounts were established by the act of 7th October 1992 as a specialized control and supervision body over the financial management of local government units. Regional chambers of accounts is obliged to carry out comprehensive, problematic and ad hoc controls from which the audit report is prepared. Then the chamber gives local government units the post-audit statement along with the applications to remove the irregularities found. However, local government units may raise objections to these applications if they consider that the violation of the law by mistaken interpretation or misapplication. Local government units are not entitled to a complaint against a resolution of the chamber of the chamber, if this does not include reservations; they are only a voice of opposition to the arrangements made by regional chamber of accounts.