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Auditing Of European Funded Projects

Author

Listed:
  • Niculina, STANESCU

    ("Constantin Brancoveanu" University of Pitesti)

Abstract

A mission on the European funded projects performed by the financial auditor consists in the complete checking of the amounts requested for reimbursement by the beneficiary in the Reimbursement/payment application of the costs for the action financed in compliance with the terms and conditions of the financing contract, fitting the project budget into the sums planned, verifying the registration in the bookkeeping, the reconciliation of the accounts, the drafting of the expenditure and the submission of the report of the factual findings to the beneficiary on the agreed procedures applied. Thus the checking of the expenditure is done by the auditor in terms of reality, legality, accuracy and eligibility.

Suggested Citation

  • Niculina, STANESCU, 2014. "Auditing Of European Funded Projects," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 363-368.
    • Handle: RePEc:brc:journl:v:26:y:2014:i:4:p:363-368
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    File URL: http://www.strategiimanageriale.ro/papers/140446.pdf
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    More about this item

    Keywords

    financial audit; european funded projects; factual findings report; reimbursement application;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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