| Autor: Maciej Tokarski | 657 |
Strony: 657-675
pełen tekst
RECORDING AND ACCOUNTING OF THE EU FUNDS IN AN ENTERPRISE A SELECTION OF ISSUES
Summary
The opportunity to utilize European funds by final beneficiaries has been embedded within the framework of binding legal provisions both on the national level as well as on the level of European structures. Having regard to the principles of the utilization of European funds, which are collected by common contributions to the European budget made by all member states, we need to bear in mind the purposefulness and correctness of their utilization. Appropriate account books keeping constitutes the crucial part of the proper recording of the European funds which has been granted and utilized. Economic entities which utilize financial means derived from European funds shall, while performing their economic activities, keep separate registry and reporting of utilization of the means received. Such registry and reporting shall allow for running inspections as well as immediate and comprehensive monitoring of the funds which were received and utilized. Such measures gain on importance due to the fact that within the financial perspective of the years 2007–2013 auditing and inspection systems of funds’ management have been implemented. As a result, virtually all projects co-financed by means of structural funds will be audited and inspected. Thus, the responsibility of benefi ciaries increases signifi cantly.
pełen tekstRECORDING AND ACCOUNTING OF THE EU FUNDS IN AN ENTERPRISE A SELECTION OF ISSUES
Summary
The opportunity to utilize European funds by final beneficiaries has been embedded within the framework of binding legal provisions both on the national level as well as on the level of European structures. Having regard to the principles of the utilization of European funds, which are collected by common contributions to the European budget made by all member states, we need to bear in mind the purposefulness and correctness of their utilization. Appropriate account books keeping constitutes the crucial part of the proper recording of the European funds which has been granted and utilized. Economic entities which utilize financial means derived from European funds shall, while performing their economic activities, keep separate registry and reporting of utilization of the means received. Such registry and reporting shall allow for running inspections as well as immediate and comprehensive monitoring of the funds which were received and utilized. Such measures gain on importance due to the fact that within the financial perspective of the years 2007–2013 auditing and inspection systems of funds’ management have been implemented. As a result, virtually all projects co-financed by means of structural funds will be audited and inspected. Thus, the responsibility of benefi ciaries increases signifi cantly.