Abstract: Projects, financed by the operational programmes under the European structural and investment funds, provide funding to individual sectors and activities under condition with the aim to enhance integration, increase the quality of operations and services, develop human resources, and in the long run to improve social, economic and political situation in the European Union Member States. The study clarifies the main problems in accounting for costs in relation to the implementation of these projects in budget organizations in the country. The focus is on regulations on the eligibility of operations and activities in regard to the absorption of the EU financial support.
Abstract: In Romania, environmental protection appeared in 1990 as a self-contained area of the national policy, when the Ministry of Environment was first established. Development strategies of the national environmental policy in the pre-accession and post-accession period were shaped by the priorities of Romania's accession to the European Union and national needs, in conjunction with national priorities. The article states the principles and objectives of environmental policies in Romania as well as financial instruments and institutions involved in pursuing those policies. In Romania, the issues of environmental protection are imperative, particularly as a result of local pollution, produced mainly in the oil exploitation and mining industries, processing ores and oil, thermal power, chemical, woodworking and pulp, metallurgy, electrical industry and machine building industry, cement industry, transport, communal services and agriculture.
Abstract: This article discusses the theoretical and practical aspects of medium-term planning and budgeting at local level in contemporary Ukraine. The author emphasises that the completion of functions by local authority bodies in Ukraine require the realisation of effective measures and actions guaranteed by corresponding budgetary programmes. One significant aspect of the problem is the effectiveness of monitoring the completion of local budget programmes.
The article contains particular proposals regarding the budgetary reform carried out in Ukraine – the introduction of medium-term budget planning at both state and local level.