THE EU FUNDS AND A SCHEME OF FINANCIAL CONTROL ON THEIR UTILIZATION

THE EU FUNDS AND A SCHEME OF FINANCIAL CONTROL ON THEIR UTILIZATION

JIVKO RAIKOV

Abstract

The contents of this paper refer to the discussion of the basic levels of financial control regarding the implementation and utilization of the financial means from the European funds intended for Bulgaria. Discussed are also the specific procedures of the financial control and audit regarding the use and reporting on the financial means granted under operative programs, operations or projects from the funds of the European Union and the protection of the financial interest of the European Union.

Key words

financial management and control, internal audit, financial inspection, funds of the european union

References

Bulgarian Legislation Documents:
-The financial Management and Control in Public Sector Act;
-Internal Audit in Public Sector Act;
- State financial inspection Act;
- National Audit Office Act;
- Bulgarian Public Procurement Act.

Challenges of the EU Structural Funds, Part European Institute Foundation, Sofia, 2006;

Challenges of the EU Structural Funds, Part2, European Institute Foundation, Sofia, 2006;

EU Regulations:
1260/1999
1080/2006
1081/2006
1083/2006
1084/2006

Dimitrov, P., Intangible Tourism Assets Management and Rural Areas Sustainable Development, Scientific Symposium “Rural areas in the new development conditions” Ohrid, Macedonia, 30.03.2006 – 01.04.2006;

Ganchev, G., “Macroeconomic and Structural Policy up to and after the accession of Bulgaria to the European Union”, part VI “Financial control”, Siela, Sofia, 2005;

Madgerova, R., Contemporary Approaches and Strategies for Sustainable Tourism, “Economics and Management”, Blagoevgrad, Issue No. 2/2006;

Nikolov, Ch., “Macroeconomic and Structural Policy up to and after the accession of Bulgaria to the European Union”, part IV “Structural processes”, Siela, Sofia, 2005;

Stoilova, D., Financing Rural Areas Development in Bulgaria, International Scientific Symposium “Rural Areas in the Modern Development Conditions”,Vol.2, PMF, p.509-527, Institute of Geography, Ohrid, Macedonia, 2006.

http://www.europe.bg

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