Municipal waste management in the post-pandemic period: Deficiencies and risks revealed by public external audit—A focus on Constanța county (Romania)

Lazar, Cristina and Asalos, Nicoleta and Bostan, Ionel (2025): Municipal waste management in the post-pandemic period: Deficiencies and risks revealed by public external audit—A focus on Constanța county (Romania). Forthcoming in: Proceedings from 11th International Conference on Economics, Business & Management (ICEBM). 11th edition, 25 – 26 September 2025,- University of Economics-Varna (BG), ISSN (Online): 3033-1706. , Vol. 11, No. 1 (8 November 2025): pp. 1-11.

Abstract

Background and aim: The article investigates the systemic deficiencies and risks in Romania’s municipal waste management system during the post-pandemic period, focusing on the role of external public audit missions conducted by the Romanian Court of Accounts. The main objective is to assess the risk of infringement procedures against Romania due to persistent non-compliance with EU environmental directives. Scope and limitations: The research concentrates on the period 2015–2021, with particular emphasis on the case of Constanța County, and is limited to the analysis of official audit reports and regulatory frameworks. Methods: The study employs a qualitative methodology based on document analysis, comparative evaluation of legal frameworks, and synthesis of audit findings, with emphasis on compliance, infrastructure, and institutional performance. Results: Findings highlight significant shortcomings: delayed closure of non-compliant landfills, insufficient implementation of selective collection and recycling, lack of a functional electronic traceability system, and weak monitoring by central and local authorities. Constanța County illustrates critical infrastructural and contractual deficiencies that compromise EU compliance targets. Conclusions: Romania remains at high risk of EU sanctions due to poor waste management performance, limited strategic coordination, and underuse of European funding. Originality: The article provides an integrated perspective by linking external audit findings to broader systemic vulnerabilities in the post-pandemic context. Practical implications: The study offers actionable recommendations for improving compliance, strengthening administrative capacity, and ensuring alignment with EU circular economy goals, thus supporting policymakers and practitioners in sustainable waste governance.

• Item Type: MPRA Paper
• Language: English
• Keywords: Municipal waste management, external public audit, Constanța county (Romania), environmental compliance, EU infringement risk.
• Subjects: H - Public Economics > H6 - National Budget, Deficit, and Debt; H - Public Economics > H6 - National Budget, Deficit, and Debt > H61 - Budget ; Budget Systems; H - Public Economics > H8 - Miscellaneous Issues; H - Public Economics > H8 - Miscellaneous Issues > H83 - Public Administration ; Public Sector Accounting and Audits; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M42 - Auditing; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M48 - Government Policy and Regulation; Q - Agricultural and Natural Resource Economics ; Environmental and Ecological Economics > Q5 - Environmental Economics; Q - Agricultural and Natural Resource Economics ; Environmental and Ecological Economics > Q5 - Environmental Economics > Q59 - Other

References

1. Artene, A. (2011). Auditul sistemelor de management al mediului. Editura Eurostampa, Timișoara.

2. Bold, O. V., & Maracineanu, G. A. (2003). Managementul deseurilor solide urbane si industriale. Editura Matrixrom, București.

3. Bostan, I. (2010a). Auditul public extern. Editura Universul Juridic, București.

4. Bostan, I. (2010b). Proceduri privind auditul public financiar şi al performanţei. Editura Tipo Moldova, Iași.

5. CEU/Council of the European Union (1999). Council Directive 1999/31/EC of 26 April 1999 on the landfill of waste. OJ L 182, 16.7.1999, pp. 1–19. https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:31999L0031

6. ECA/European Court of Auditors (2021). The Polluter Pays Principle: Inconsistent application across EU environmental policies and actions. Luxembourg: Publications Office of the European Union. https://www.eca.europa.eu/en/publications?did=58811

7. EP/European Parliament (2009). Regulation (EC) no. 1221 of the European Parliament and of the Council of 25 November 2009 on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS). https://eur-lex.europa.eu/eli/reg/2009/1221/oj/eng

8. EP/European Parliament (2008). Directive 2008/98/EC of the European Parliament and of the Council of 19 November 2008 on waste and repealing certain Directives. OJ L 312, 22.11.2008, pp. 3–30. https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32008L0098

9. GR/Gouvernment of Romania (2021a). Ordonanță de Urgență nr. 92/2021 privind regimul deșeurilor. https://legislatie.just.ro/Public/DetaliiDocumentAfis/245846

10. GR/Gouvernment of Romania (2021b). Ordonanță Guvernului României no. 2 privind depozitarea deșeurilor. https://legislatie.just.ro/Public/DetaliiDocument/245381

11. Gray, R., & Bebbington, J. (2001). Accounting for the Environment (2nd ed). SAGE Publications. https://www.perlego.com/book/861984/accounting-for-the-environment-second-edition-pdf

12. ISO/International Organization for Standardization (2015). ISO 14001:2015 – Environmental management systems – Requirements with guidance for use. https://www.iso.org/obp/ui/en/#iso:std:iso:14001:ed-3:v1:en

13. ISO/International Organization for Standardization (2018). ISO 19011:2018 – Guidelines for auditing management systems. https://www.iso.org/standard/70017.html

14. Ladd Greeno, J. (1987). Environmental auditing: Fundamentals and techniques. Publisher: Center for Environmental Assurance, Arthur D. Little, Inc. ISBN 13:9780915094103.

15. Macoveanu, M., & Ciubotă-Roșie, C. (2008). Auditul de mediu. Editura Ecozone, Iași.

16. OECD/Organisation for Economic Co-operation and Development (2005). Environmental Performance Reviews. https://www.oecd.org/content/dam/oecd/en/publications/reports/2005/09/oecd-environmental-performance-reviews-france-2005_g1gh57d6/9789264009141-en.pdf

17. Panaite, M., Nedeff, V., Măcărescu, B., & Moșneguțu, E. (2007). Auditul de mediu. Editura Alma Mater, Bacău.

18. Pălărie, D. L., & Chirigiu, L. (2016). Noţiuni de gestionarea deşeurilor şi chimia materialelor. Editura Universitaria, Craiova.

19. PR/Parliament of Romania (1992). Legea no. 94/1992 privind organizarea și funcționarea Curţii de Conturi. https://legislatie.just.ro/Public/DetaliiDocument/175177

20. PR/Parliament of Romania. Legea no. 211/2011 privind regimul deșeurilor. https://legislatie.just.ro/Public/DetaliiDocument/133184

21. RCA/Curtea de Conturi a României (2022). Evaluarea riscului de infringement împotriva României privind gropile de gunoi din marile orașe (2015–2021). https://www.curteadeconturi.ro/uploads/a611a0a4/9c39be71/46669cee/6ffecf53/1ce27039/1bcd2971/6f4df098/cbc94ec4/Raport.pdf

22. Rojanschi, V., & Grigore-Rădulescu, F. (2015). Sisteme de management. Concepte și aplicații. Editura Prouniversitaria, București.