CURRENT ISSUES IN ACCOUNTING FOR COSTS FINANCED BY THE EUROPEAN UNION FUNDS IN THE PUBLIC SECTOR

Authors

Keywords
accounting, budget organizations, European projects, operational programmes, costs, EU funds absorption.

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.

JEL: M 41.
Pages: 18

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