The Inspectorate exercises supervision of state authorities, bodies of local communities, bearers of public authority, legal and natural persons (when they adopt administrative decisions or carry out administrative tasks), and other public law entities (public agencies, public funds, public institutions, public utility institutes and other public law entities) which are indirect users of the state budget or local community budgets and are bound by said regulations. Supervision is conducted ex officio on the basis either of motions or other information pointing to possible irregularities or following a decision for systemic supervision of certain budgetary users for which the risks of regulations violations are deemed higher.