The Role of the Financial Administration Bodies in the Process of Returning Unjustly Used Public Funds Back Into the Public Budget

This article discusses the role of the Financial Administration in the process of returning unjustly used public funds back into the public budget. The introduction will focus on a brief explanation of the institute of the budgetary discipline breach and the activity of the Financial Administration in proceeding of the levy for the breach of budgetary discipline. In the next chapters will be describe the impact of judicial jurisprudence, the strengthening of the grant providers role and the associated practical problems faced by Financial Administration Bodies. The aim of the paper is to look at the position of the Financial Administration Bodies in the process of returning unjustly used public funds back into the public budget, while considering the various aspects that affect this activity.