Auditul Proiectelor Finantate Din Fonduri Europene - Delimitari Legislative Si Rationament Profesional

Audit FinanciarVol. 7 Nbr. 6, June 2009

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Summary


As a new member of the European Union, Romania is granted non-reimbursable European funds that aim to reduce the development disparities between Romania and the other member states. These European funds represent the instruments that the EU's policies are realized through, as they finance a large palette of activities from different domains. For the accessing and administration of these funds, the Romanian state has established an institutional system according to the European requests, system that is permanently at the disposal of the potential beneficiaries of non-reimbursable funds. Although the usual term for European funds is that of a "non-reimbursable" financial contribution, the beneficiaries of funds are obliged to accomplish the provisions assumed through the finance agreement, on the contrary they must return the funds. The assessment of the objectives assumed through the finance agreement is also realized based on audit reports prepared by certified auditors. The aim of this paper is that of preparing a model of a questionnaire used during an audit mission of a project financed through the Sector Operational Program Raising the Economic Competitiveness. This aim is accomplished through a qualitative research, based on the analysis of contractual and legal provisions and professional judgement.

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Auditul Proiectelor Finantate Din Fonduri Europene - Delimitari Legislative Si Rationament Profesional

Introducere

Uniunea Europeana este una dintre cele mai prospere zone din lume din punct de vedere economie si, potential, una dintre cele mai competitive. Însa, in interiorul sau, discrepantele dintre tarile membre sunt destul de mari în ceea ce priveste dezvoltarea economica, mai ales dupa "valul de aderai!" din mai 2004 si ianuarie 2007, când 12 noi state au devenit membre cu drepturi depline. Politica de Coeziune a Uniunii Europene are drept scop reducerea disparitatilor dintre membri, prin ea reusindu-se, de exemplu, cresterea produsului intern brut al unor tari cum sunt Grecia, Irlanda si Portugalia, precum si crearea a milioane de noi locuri de munca în cadrul spatiului european1.

Obiectivele Politicii de Coeziune sunt realizate prin intermediul Instrumentelor Structurale, care, pentru perioada 2007 - 2013, cuprind: Fondul European pentru Dezvoltare Regionala (FEDR), Fondul Social European (FSE) si Fondul de Coeziune (FC). Fondul European pentru Dezvoltare Regionalä si Fondul Social European sunt cunoscute s...

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