Selected problems in accounting for EU funds on the example of the European Social Fund Regional Centre Cover Image

Wybrane problemy ewidencji wykorzystania środków unijnych na przykładzie Regionalnego Ośrodka Europejskiego Funduszu Społecznego
Selected problems in accounting for EU funds on the example of the European Social Fund Regional Centre

Author(s): Anna Bartoszewicz, Małgorzata Cygańska, Henryk Lelusz
Subject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce

Summary/Abstract: The article presents the main rules of accounting for expenditure for implementation of EU-funded projects. A three-stage methodology is presented on the example of a chosen project: 1) receiving information about the granting of funds, 2) incoming transfer of money to bank account, 3) accounting for the costs incurred. Proper documentation and reporting of the use of EU funds is very important because of the future inspection to establish the eligibility of the expenses.

  • Issue Year: 2010
  • Issue No: 58
  • Page Range: 4-19
  • Page Count: 15
  • Language: Polish