The future of Public Administration lies within the boundaries of economy, efficiency and efficacy of the public service. The ongoing battle between centralization and decentralization is the materialization at a theoretical level of the conflict between quality of the public service and the limited nature of the existing financial resources. If fought right this battle embodies one of the engines of public administration reforms.

       The problems of public administration development are bound increasingly to the scientific research within this area. This relationship which has propelled new values in the field of public administration aims to ensure the progress and development of the society its serves.

       This paper tackles the problem of reforming the local public administration in Romania towards the requirements of any modern European administration by establishing the restrains of decentralization. The scientific approach focuses on economy aspects regarding support activities of the local public administration.

       Starting from a nationwide study of the geographical and demographical aspects of Romania’s rural communities, this paper concentrates on building an empirical case study around the internal public audit activities on a local administrative level, with surprising results.