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Control Of The Use Of Community Funds

Author

Listed:
  • Mihaela Iuliana DUMITRU

    (Faculty of Economics, University of Pitesti, Romania)

  • Diana Elena BRÎNZÃ

    (Faculty of Economics, University of Pitesti, Romania)

Abstract

The purpose of the work is to present the control activity carried out by the competent bodies regarding funds of community origin, regardless of the priority axis and the main objectives pursued within it. On the other hand, emphasis is placed on the fight against irregularities and fraud that may occur in the practical use of these categories of funds. In the framework of the research carried out, it was aimed both to highlight the basic objectives of the control activity in the mentioned direction, but also the correlation that is established between these objectives and the effective achievement of the priority objectives established as a result of obtaining financing and co-financing from community funds.

Suggested Citation

  • Mihaela Iuliana DUMITRU & Diana Elena BRÎNZÃ, 2023. "Control Of The Use Of Community Funds," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 22(1), pages 31-40.
    • Handle: RePEc:pts:journl:y:2023:i:1:p:31-40
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    More about this item

    Keywords

    community funds; OLAF; intra-community fraud; member state.;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • P45 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - International Linkages

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