Transparency of Accounting Information in the Romanian Gendarmerie

Given the current context in which, for the first time since 1945, a war is taking place in Europe between two states, right on the borders of NATO and Romania, it is very important that the specialized state institutions with military status, such as the Romanian Gendarmerie, to be efficient. The budgets allocated to the Romanian Gendarmerie exceed the amount of two billion lei annually. Analyzing the level of funding, the requirements of citizens from the Romanian Gendarmerie can be raised and they expect to benefit from a considerable level of security. The Gendarmerie has the legal obligation to make available to the citizens through the websites the information related to the financial statements. This is a strong proof of openness to the taxpayer, as he has the right to know the directions of action of public entities. The purpose of the paper is to present the importance of the Romanian Gendarmerie’s transparency towards the citizens through the accounting information. The paper also examines the procedure by which interested parts have access to the financial statements and analyzes the particularities and differences between two strategic Gendarmerie units, located in Cluj-Napoca.