Abstract

The attribution to the Public Prosecutor at the State Audit Court of the power of action in the judgement of administrative responsibility is a rule whose meaning is not simple, and it is inevitable that it touches on the question of the nature and functions of administrative responsibility, with regard to which the reconstruction and evaluation of the trial system gets influenced, while at the same time influencing that of the institution of substantive law. Therefore, the risk of circular reasoning is quite evident. The interdependence between substantive law and trial law is a physiological fact, but in the case of administrative responsibility certain rules pertaining to trials have ended up by conditioning the reconstruction of the institution. To come to the point, to deal with the theme of public action in trials involving accountancy imposes making a choice about certain essential data regarding the context that influence the reconstruction and consideration thereof.