МЕХАНИЗМИ ЗА РЕГУЛИРАНЕ И ОДИТ ПРИ УСВОЯВАНЕТО НА СРЕДСТВА ОТ ЕВРОПЕЙСКИТЕ ФОНДОВЕ И ПРОГРАМИ
MECHANISMS FOR REGULATION AND AUDIT OF EU FUNDS ABSORPTION

Summary/Abstract: Funding received from EU programmes is vital for the national economy as it helps solve crucial socio-economic problems. In some cases, the absorption of these funds is accompanied by attempts to commit fraud or violate existing regulations. In order to prevent these from happening, the process has to be subject to audit and regulation.Research on various mechanisms for regulation and audit of the absorption of EU funds demands that the overall organization of their management should be examined. The focus is on legal, accounting and audit problems on which sound financial management of funds is based.

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