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CONTROL OF THE USE OF COMMUNITY FUNDS

Mihaela Dumitru and Diana Elena Brînzã ()
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Diana Elena Brînzã: Faculty of Economics, University of Pitesti, Romania

Scientific Bulletin - Economic Sciences, 2023, vol. 22, issue 1, 31-40

Abstract: The purpose of the work is to present the control activity carried out by the competent bodies regarding funds of community origin, regardless of the priority axis and the main objectives pursued within it. On the other hand, emphasis is placed on the fight against irregularities and fraud that may occur in the practical use of these categories of funds. In the framework of the research carried out, it was aimed both to highlight the basic objectives of the control activity in the mentioned direction, but also the correlation that is established between these objectives and the effective achievement of the priority objectives established as a result of obtaining financing and co-financing from community funds.

Keywords: community funds; OLAF, intra-community fraud, member state. (search for similar items in EconPapers)
JEL-codes: G32 H26 P45 (search for similar items in EconPapers)
Date: 2023
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