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The reason for which the Government Emergency Ordinance No 46/2013 regarding the financial crisis and insolvency of administrative-territorial units is the fulfillment of the obligations assumed by Romania in order to reduce the overdue registered by the administrative-territorial units to their suppliers of goods, services and works. The article aims to analyze the general framework and the procedures regarding the coverage of the liability and the financial recovery of the administrative-territorial units which are in a financial crisis or in insolvency, relating to the general framework for insolvency, namely Law No 85/2006, as well as the Law No 273/2006 regarding local public finances updated and amended by Law No 13/2011.

BRIEF CONSIDERATIONS ON THE FINANCIAL CRISIS AND INSOLVENCY OF THE ADMINISTRATIVE-TERRITORIAL UNITS IN THE VIEW OF THE NEW REGULATIONS