Wybrane zagadnienia kontroli wydatkowania środków budżetowych z funduszy rolnych Unii Europejskiej
Selected issues of control of disbursing European Union’s agricultural funds

Summary/Abstract: T he Common Agricultural Policy still absorbs the most significant part of the EU budget. Funds from the EU budget should be spent rationally and only for the purposes of specific EU policies. Therefore there is a need to introduce effective mechanisms to control disbursement of these funds. The disbursement of funds of the European Union is controlled by various authorities of the Member States and EU. Important instruments in exercising such control constitute systems for management and control which are created by Member States. The most important system for the management and control of payments made by Member States to farmers in application of the Common Agricultural Policy is Integrated Administration and Control System (IA IA CS). This system administers direct payments, which account for about 60% of total expenditures within the Common Agricultural Policy. Number of detected irregularities indicates that the control systems described in the article work properly. However, the author also points out the need for further improvement in this area.

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