CRIMINAL LIABILITY OF THE COMMUNE HEAD SEEN THROUGH THE PRISM OF AUDITS CARRIED OUT BY THE SUPREME CHAMBER OF CONTROL AND THE REGIONAL CHAMBER OF AUDIT

This article deals with the subject of criminal liability of a public official, which includes in particular the commune head. The main intention was to analyze in practice the elements constituting the hallmark of the prohibited act provided for in Art. 231 of the Penal Code. On the example of published post-inspection results carried out by two independent control bodies, i.e. the Supreme Audit Office and the Regional Audit Office, an attempt was made to analytically clarify the doubts that arose in relation to the function performed by the commune head, including its responsibility. In this regard, answers were given to the questions posed at the beginning of this article. Finally, a summary and conclusions are provided.