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Romanian financial legislation establishes the main budgetary rules regarding local public resources. These resources are based on taxes collected and transferred by central fiscal authorities to local budgets. The rules of transferring and the exact amounts are established by laws and decisions taken at the central level. Using an evaluative L&E approach, we propose to analyze the criteria used by central legislative and executive bodies in distributing amounts for local authorities (separately for each local revenue type) and to compare the central and local resource ratios. The conclusions will present the vulnerabilities of the Local Public Finance Law, the annual State Budget Laws and Government Decisions’ repartition criteria of the public fund between central and local administrations in Romania.