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Principiul legalitatii se exprima prin ceea ca in procesul de acumulare, repartizare si folosire a fondurilor banesti este reglementata detaliat de catre normele dr.financ., respectarea carora este asigurata prin forta coercitiva a statului, de asemenea nerespectarea lor atrage dupa sine instabilitatea relatiilor financiare. Principiul publicitatii controlului financiar se manifesta prin procedura monitorizarii prin intermediul mass-media a diferitelor proiecte ale actelor financiare, a darilor de seama primite, a rezultatelor controalelor si reviziilor financiare. Principiul dublei autorizari a cheltuielilor bugetare ÔÇô au la baza 2 autorizari : legala are la baza legea ca act juridic, din care reiese o obligatie de plata in sarcina statului, bugetara este alocatia prin care se afecteaza fondurilebanesti necesare stingerii obligatiilor de plata.

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