THE AUDIT OF THE MANAGEMENT SYSTEM FOR STATE SUBSIDIES AND FINANCIAL SUPPORT GRANTED TO AGRICULTURAL PRODUCERS

Elena Doina Dascalu and Laura Nasta
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Elena Doina Dascalu: Spiru Haret University, Bucharest, Romania, Bucharest University of Economic Studies, Romania
Laura Nasta: Spiru Haret University, Bucharest, Romania, Bucharest University of Economic Studies, Romania

Revista Economica, 2016, vol. 68, issue 1, 67-84

Abstract: This article examines the issue of financial support for agricultural producers in Romania, awarded in the framework of the Common Agricultural Policy, in a three-dimensional perspective: (a) an image of the financial effort materialized during the period 2012-2015 (areas, allocating funds, payments), to which is added a second coordinate (b) a review of the forms of organization (institutions, programs, and procedures for the granting of financial support), and - to close the referential perspective - the third coordinate consisting of a short presentation of the management and supervisory requirements (mainly, objectives and missions of audit and control, public internal and external audits).

Keywords: common agricultural policy; EU programmes (EAGF and EAFRD); financial support measures and schema; subsidies payment; external audit and control (search for similar items in EconPapers)
JEL-codes: M48 Q14 Q18 R11 (search for similar items in EconPapers)
Date: 2016
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